Editorial policy
Sources
Tax rules and figures come only from primary sources: IRS publications, forms and instructions, revenue procedures, notices, the Internal Revenue Code and Treasury regulations. Book-keeping explanations cite an open accounting textbook (OpenStax). We do not use other websites, AI answers or memory as a source for a rule or a number. We keep a dated copy of each source we rely on.
Checking
- Each source list shows the date the document was last checked and whether we worked from the full text.
- Calculator logic is tested against the IRS's worked examples (for example in Publication 946 and Rev. Proc. 2019-13) and our transcriptions of the IRS percentage tables are recomputed from the statutory method in automated tests.
- Where the IRS has not yet published a figure and we derive it from the law or guidance, the page labels it as an inference and says why.
What we do not claim
Content is written by Smart Accounting as an organization. It is not reviewed by a CPA, enrolled agent or attorney, and we have not prepared your return or seen your records. Pages give general information about federal rules; state rules and your own facts can change the answer.
Updates
We re-check annual figures when the IRS publishes them (usually October to February) and review every guide at least once a year. A guide's "Updated" date and its update history change only for substantive edits: a changed rule, figure, example or recommendation. Typo fixes do not change the date.
Corrections
If you find an error, email info@smartaccounting.xyz with the page and the source that shows the correct rule. Confirmed errors are fixed promptly and noted in the page's update history.
Independence
There are currently no ads or affiliate links. If we add any, they will be labeled, disclosed, and kept separate from calculations and editorial judgments. No sponsored placements.