About The Carryforward

Specialty tax — the R&D credit, cost segregation, Section 174, energy incentives — is dominated by content written to sell studies. The explanations are often accurate as far as they go, but they stop wherever the pitch begins. The Carryforward exists to be the other thing: a place where the rules are explained because understanding them is the point.

Editorial standards

• No sales. We do not perform tax studies, prepare returns, or refer readers to firms that do. No provider pays for placement, and nothing on the site is sponsored.
• Primary sources first. Positions are grounded in the Internal Revenue Code, Treasury regulations, IRS guidance, and case law, cited inline where it matters.
• Both sides of the ledger. Every incentive article covers when the incentive does not make sense, what examiners challenge, and what the honest uncertainty is.
• Dated and maintained. Tax law moves. Every article carries its publication and revision dates, and material legal changes trigger updates, not silent edits.

Why articles are unbylined

Articles here run without individual bylines, in the tradition of publications that speak with one editorial voice. Every piece is written and revised to the standards above, and the publication as a whole — not any one name — stands behind it. Authority on this site is meant to come from the citations, not the byline: each article shows its sources, and where our summary and the primary authority differ, the authority controls.

What this site is not

Nothing here is tax, legal, or accounting advice, and reading it creates no professional relationship. The articles describe rules of general application; whether and how they apply to a particular taxpayer depends on facts we don’t have. Bring the questions this site raises to a qualified professional who has yours. The full statement is in our Terms of Use & Disclaimers; how we handle (or rather, avoid handling) your information is in the Privacy Policy.

Corrections

When we get something wrong, we fix the article, note the correction in its revision history, and — for material errors — say so plainly rather than quietly rewriting. If you believe an article misstates the law or a source, write to us with the citation; corrections with authority attached go to the top of the queue.

Contact

Editorial questions, corrections, permissions requests, and privacy inquiries all reach us at editor@thecarryforward.com. We read everything; we respond to anything that includes a citation. We do not answer questions about your specific tax situation — not because we don’t care, but because doing so responsibly requires an engagement we don’t offer.

Why “The Carryforward”?

A carryforward is the part of a tax benefit you can’t use yet but don’t lose — value that persists because the rules say it does. It seemed like the right name for a site betting that careful explanation holds its value, too.