Vol. II · Issue 24
Saturday, June 13, 2026
LLC Tax
Federal · 50 States · D.C.

About this publication

We publish the numbers from primary sources, in plain language.

Every article we publish is researched against primary sources — official publications, statutes, and authoritative references. We do not publish filler content, and we do not rewrite what already ranks. If we cannot add genuine value to a topic, we do not cover it.

We have no investors. We are not owned by or partnered with any commercial interest in the topics we cover. We do not accept sponsored editorial content. The site generates revenue from carefully-disclosed affiliate commissions in our reading room. The editorial and the reading room are editorially independent.

Our quality bar: every table and figure on this site should produce the same result as a professional producing the same calculation from the same primary sources. Not an approximation — the same result. When our figures differ from another publication's, we publish the methodology and cite the primary source. When we are wrong, we publish a correction.

42
Articles published and editorially reviewed.
3
Contributors on the masthead.
$0
Sponsored editorial content, ever. Affiliate relationships limited to reading room, disclosed in full.
Editorial Standards · How We Work

Three rules that govern every figure we publish.

These are not aspirational guidelines. They are checklist items that every article passes before publication.

Method · 01
Source-first.

Every number on this site traces to a primary source: an official publication, statute, or authoritative data release. We do not cite secondary sources as authoritative for any figure.

When a reader asks where a figure comes from, the answer is always a document number and a page or section number — not "industry consensus" or "our experience."

Primary sources: official publications · regulations · statutes · authoritative data
Method · 02
Reviewed.

Every article affecting quantitative claims is reviewed by a credentialed expert prior to publication. The review is limited to factual accuracy — checking figures against current primary publications and flagging any inconsistency.

Non-calculation editorial is reviewed on an annual cycle. Mid-cycle updates triggering calculation changes are reviewed before publication.

Reviewer: credentialed expert in the subject area · Review cadence: annual + on-demand for calculation changes
Method · 03
Updated annually.

Primary sources update annually. Our complete content review begins within two weeks of each annual update and is complete by January 31st of the applicable year. Every table, every threshold is updated and re-reviewed.

All "last updated" dates on this site are accurate to the day. We do not backdate updates or use "rolling" update language to obscure the age of a calculation.

Annual cycle: primary source release (Oct–Nov) → internal draft → expert review → publication (by Jan 31)
Publication Record
42
Articles published, each editorially reviewed for accuracy.
All figures sourced to primary publications
3
Contributors on the masthead — writers, editors, and expert reviewers.
Each with a documented area of expertise
2
Revenue sources: reader support and reading-room affiliate commissions only.
No advertising. No sponsored editorial.
$0
Sponsored editorial content in our history.
Affiliate relationships are disclosed in full
The Masthead · Who Runs This

A small team with a narrow mandate.

The editorial mandate is narrow by design: publish accurate information for our readers, source every claim, review every figure annually.

DM
Daniel Martinez
Founder & Editor
Founder of LLCTax.co. Writes about LLC taxation and small business finance.
SC
Sarah Chen
Legal Content Editor
Legal content editor covering LLC formation, compliance, and state tax topics.
MJ
Marcus Johnson
Tax Research Writer
Tax research writer who tracks IRS rule changes and state tax updates for LLC owners.