Arc & Ledger Tax Reference

Use when a user provides the code from an IRS notice or letter and wants a general explanation, the usual response window, or the next procedural step. Do not request the notice itself or any taxpayer identifier.

Use to screen general IRS payment and collection alternatives from a rough balance, filing-compliance status, ability-to-pay category, and coarse tax-account type when known. This is an educational fit screen, not a promise that the IRS will approve an option.

Use to estimate selected federal failure-to-file, failure-to-pay, and underpayment amounts from nonidentifying figures. The result is an estimate and does not replace an IRS account transcript.

Use when a user names a US tax form or information document and wants to understand its purpose, common fields, or usual return treatment. Do not request or accept the document itself.

Use to return common federal filing and payment dates for a selected filer or entity type. The user must verify the date for weekends, holidays, extensions, fiscal years, and special facts.

Use to screen general FBAR and Form 8938 thresholds from aggregate balance, filing status, residence, and account-count facts. Do not request account numbers, institution names, or statements.

Use to explain general US withholding rules, documentation, and supported US-Turkey treaty rates for a payment category. Treaty eligibility and source rules depend on the full facts.

Use to screen general ITIN reason categories, whether a return is commonly attached, and supporting-document requirements. Never request or process an actual ITIN, passport, or identity document.

Use to screen common Form 5472 triggers for a foreign-owned US disregarded entity or corporation. The result is a general filing screen and does not prepare or file the form.

Use to estimate federal quarterly tax payments from nonidentifying income, entity, withholding, and prior-year tax figures. Return the assumptions, safe-harbor context, and due dates.

Use to estimate potentially reimbursable business expenses under an accountable-plan scenario, including the split 2026 business-mileage rates. The result does not establish a plan or determine substantiation.

Use to screen the fewer-than-15-days home-rental rule under IRC 280A(g) and calculate conditional amounts. Keep the owner-side income exclusion separate from the business-side requirements for ordinary and necessary use and reasonable rent.

Use to estimate a basic rental-income result from nonidentifying figures and identify the modeled depreciation, passive-loss, and personal-use limitations.