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Sources

Sources

Use this page to inspect the official federal and state source bundle behind each reviewed route. Start with a section or route filter, then expand only the citation group you want to verify.

U.S. tax onlyEducational estimates, not tax advice.
Last updated: April 4, 2026
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Every active public route should trace back to official IRS or state-government material.

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Filter first, then expand one reviewed route bundle at a time when you want to verify the authority trail.

Focus a route

Use the picker to narrow the ledger to one reviewed route bundle or one section before you expand the citation details.

Showing every reviewed route and jurisdiction group.

Trust bundle freshness

The active trust bundle currently reflects reviewed source and route-state changes through April 4, 2026.

How we use sources

BizTax prefers official federal and state sources for rates, thresholds, due dates, fees, and filing cadence.
Reviewed figures are stored in versioned data files so source changes can be tracked without hardcoding numbers into page components.
If a source is stale or under review, the related route is expected to show a warning or hide partner actions until review is complete.
State cost pages focus on fixed, reviewable items first and move variable or county-specific costs into note sections rather than fixed totals.

Federal sources

State sources

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