Primary Sources
All primary IRS, FTC, and Treasury sources cited on this site. Updated 2026-02-15.
FTC regulatory actions
- FTC v. Intuit Inc., Docket No. 9408 — FTC final order, January 2024. Deceptive advertising of TurboTax "free" product. Order vacated procedurally by 5th Circuit under SEC v. Jarkesy (144 S. Ct. 2117, 2024), but factual findings stand on the record. Basis for site's "free tier bait-and-switch" position.
- FTC Endorsement Guides, 16 CFR Part 255 — last amended 2023. Basis for our inline commission disclosure requirement.
IRS programs and guidance
- IRS Free File Alliance criteria, IR-2024-04 — confirms AGI threshold (currently under $84,000) for partnered free filing.
- IRS Direct File cancellation — Federal News Network reporting, November 2025; IRS budget reconciliation documentation.
- T.D. 10000 (Final regulations on digital asset broker reporting, June 2024) — 1099-DA phase-in rules.
- IRS Notice 2024-56 — transition relief for 1099-DA reporting.
- Rev. Proc. 2019-38 — QBI safe harbor for rental real estate (250-hour threshold).
- IRC Section 199A — Qualified Business Income deduction. Scheduled to expire after 2025 under current law.
- IRS Schedule C Instructions (2025), Publication 334 — official guidance for sole proprietor and freelance income reporting.
- IRS Circular 230, Sections 10.35-10.37 — standards for tax advice; limits who may provide it.
- Form 1040-NR Instructions (2025) — non-resident alien filing requirements.
- IRS Publication 525 (Taxable and Nontaxable Income) — Social Security provisional income formula.
- SECURE 2.0 Act of 2022 — RMD age change to 73.
State and multi-jurisdiction sources
- NY convenience-of-employer rule — TSB-M-06(5)I (New York State Department of Taxation and Finance).
- MA convenience-of-employer rule — 830 CMR 62.5A.3.