About

Who writes this, and how

TaxFathom publishes plain-English columns on U.S. federal tax rules. Each column answers one question, states the rule, and links the IRS publication or Internal Revenue Code section it comes from.

The author

Jaehyung Ahn — Writer, TaxFathom

I work at a tax accounting firm in South Korea. TaxFathom is a personal project, unconnected to my employer, and everything here is my own work. What I bring to it is a habit built at that job: read the primary source, not a summary of it. Every column is written from the IRS publication, Code section or regulation itself, with the citation attached so you can check it against the source.

What I am not: I am not a CPA, an enrolled agent or a tax attorney. I hold no U.S. tax credential of any kind, I do not prepare or review returns, and I cannot represent anyone before the IRS. Working at a tax firm in Korea gives me no standing in U.S. tax whatsoever — it is where I learned to read a rule at its source, and that is all it is. Nothing on this site is professional tax advice.

How a column gets written

• Start from one question a real filer would type into a search box.
• Find the rule in the primary source — an IRS publication, form instructions, the Internal Revenue Code or a Treasury regulation.
• Write the answer in plain English, with the numbers and deadlines that apply.
• List every source at the foot of the column so you can check it yourself.
• Re-check year-specific columns when the IRS publishes new figures, and stamp the review date on the page.

What we cover

• Self-Employed — Running a business as one person, or a few. (Schedule C · S-Corp · QBI · estimated taxes · 1099)
• Cross-Border — U.S. tax when money or people cross a border. (FBAR · FATCA · FEIE · treaties · foreign accounts)
• Property — Real estate, rentals and investment assets. (Rental income · depreciation · 1031 · capital gains)
• Personal — Individual returns, credits and retirement accounts. (Deductions · credits · IRA/401(k) · withholding)

Corrections

Tax rules change and mistakes happen. If a column is wrong or out of date, say so and it gets fixed — corrections are made on the page itself with an updated review date, not quietly deleted.

How this site makes money

Through display advertising, affiliate links to software, and a free newsletter. Affiliate links never change what a column says, and no product is recommended for paying us. See the editorial policy for the full disclosure.