How We Write and Verify Every Article on This Blog
Why this blog exists
Tax rules change every year, and much of what circulates online is out of date or missing the exceptions that matter. This blog explains U.S. tax and accounting topics for small business owners and individuals in plain language, with the sources shown.
Our sourcing standard
We rely first on primary authority: the Internal Revenue Code, Treasury Regulations, controlling case law, and official IRS guidance. IRS forms, instructions, and publications are used for mechanics and annual figures. Secondary sources are used only to find primary ones.
Verification labels
| Label | Meaning |
|---|---|
| Verified | We checked the primary source for this article. |
| Supported | A reliable secondary source supports it; the primary source was not fully checked. |
| Unverified | Based on inference or incomplete evidence. We say so instead of hiding it. |
What this blog is not
Reading an article does not create a CPA–client relationship. Your facts can change the answer, so talk to a qualified professional before acting.
General information only
This article provides general information and is not tax, legal, or accounting advice for your specific situation. Reading it does not create a CPA–client relationship with Sungho Park CPA PLLC. Tax rules change; check the tax year shown above and consult a qualified professional before acting.
Please do not send Social Security numbers, account numbers, or tax documents through the contact form.