How We Research

Research begins with a specific reader question, not a target word count. We identify the relevant tax year, procedural stage, taxpayer type, and facts that could change the answer.

We locate applicable Code sections, regulations, IRS forms and instructions, publications, Internal Revenue Manual provisions, official data, and agency announcements. We record direct links and effective dates.

We compare sources for conflicts and distinguish legal requirements from administrative practice. Plain-English explanations preserve important exceptions and avoid converting IRS discretion into a promise.

Tools document their inputs, assumptions, and limits. Comparisons use consistent criteria and avoid declaring a universal winner where suitability depends on facts. Estimates are not eligibility determinations or professional advice.

Future company and software reviews will disclose the evidence examined, access method, date tested, scoring criteria, and material commercial relationships. We will not publish a rating until we have enough attributable evidence to support it.