Exhibit 21.1

SUBSIDIARIES OF LIBERTY TAX, INC.

JTH Tax, Inc.	Delaware
JTH Financial, LLC	Virginia
Wefile, Inc.	Virginia
LTS Software, Inc.	Virginia
LTS Properties, LLC	Virginia
Liberty Tax Holding Corp.	Ontario, Canada
Liberty Tax Service Inc.	Manitoba, Canada
Employee Plus, Inc.	Virginia
JTH Tax Office Properties, LLC	Virginia
JTH New Ventures, LLC	Virginia
Hispanic Tax, LLC	Virginia
ACA Healthquest, LLC	Virginia
Unified Partners, LLC	Virginia
JTH Properties 1632, LLC	Virginia
SiempreTax LLC	Virginia
JTH Court Plaza, LLC	Virginia
JTH Financial Acquisitions LLC	Virginia
Tax Resolution LLC	Virginia
JTH Publishing LLC	Virginia
Tiger Business Services LLC	Virginia
Siempre CoStores LLC	Virginia
Liberty CoStores, LLC	Virginia
Company LT/ST Stores, LLC	Virginia