About
Informational. Not tax advice.
Who runs it
Pass-through Tax Rules (passthroughtax.com). There is no account to create. Write to hello@passthroughtax.com.
How rules are verified
Each figure is taken from a state statute, an administrative rule, or an official revenue-department page. The cited pages are re-checked weekly. Every rule file has a last-verified date. If a page does not state the fact in plain text, the field stays unverified and the answer says so.
Not tax advice
This is a reference for CPAs and tax preparers. It is not a filing position, a legal opinion, or a substitute for the statute and the form instructions. Confirm the cited page before you rely on it.