What We Correct
This page records material corrections: changes to content that could have affected a reader's understanding of the tax law or the outcome of a calculation. We publish these because a tax site that never shows a correction is not more accurate than one that does, only less transparent.
We treat a change as material, and log it here, when the original content did any of the following:
- misstated a rule of tax law, a statutory citation, or the classification of a deduction, credit, or item of income;
- changed a calculator result, or displayed a figure a reader could have relied on;
- misstated eligibility for a deduction, credit, or filing position;
- misstated the treatment of adjusted gross income, modified adjusted gross income, or taxable income;
- used a figure from the wrong tax year and presented it as current law;
- misstated an official deadline, form number, rate, or threshold; or
- could reasonably have affected a reader's financial decision.
We do not log routine editorial work: typography and grammar fixes, formatting and layout changes, wording improvements that do not change meaning, link repairs that did not alter substance, or the ordinary annual updating of figures when a new tax year takes effect. Those changes are reflected in each page's Last Reviewed date instead.
How We Handle a Reported Error
Anyone can report a suspected error by emailing contact@nationaltaxtools.com. The most useful reports name the page, quote the sentence, and cite the authority you believe is correct. Every substantive report is checked against primary sources, meaning the Internal Revenue Code, IRS forms, instructions, publications and revenue procedures, the enacted text of legislation, or the relevant state agency, rather than against secondary commentary.
When a reported error may reflect a broader issue, we review related calculators and guidance rather than limiting the correction to the reported page. This is the most important thing we do with a report. A single wrong sentence is usually a symptom of a concept that was misunderstood in one place and then repeated, and the reported page is rarely the only one affected.
Where a correction is material, we publish it here, add a dated note to the corrected page, and add an automated check designed to catch that class of error before publication. We use source verification, automated validation, and editorial review to reduce errors and catch inconsistencies between pages. We do not claim that this prevents every error, and the log below exists precisely because it does not.
For how content is written, sourced, and reviewed in the first place, see our Editorial Policy.
Correction Log
Most recent first. This log begins in 2026, when we started recording corrections in this form.
September 2026 - Charitable contribution deduction for non-itemizers, and related OBBBA deductions
We previously described the deduction for non-itemizers under IRC §170(p) as an "above-the-line" deduction that reduced adjusted gross income. That classification was incorrect. Section 170(p) is a below-the-line deduction available to taxpayers who do not itemize, and it reduces taxable income after AGI has been determined.
Reviewing that report showed the same misclassification applied to the other deductions created by the One Big Beautiful Bill Act and reported on Schedule 1-A: the deduction for qualified tips (IRC §224), qualified overtime compensation (IRC §225), qualified passenger vehicle loan interest (IRC §163(h)(4)), and the enhanced deduction for taxpayers age 65 and over (IRC §151(d)(5)(C)). None of these reduces AGI or modified AGI. We corrected the description on every affected guide, calculator, hub page and set of structured data.
Three calculators also displayed figures that followed from the wrong classification, and those displayed values changed. The Social Security taxable-benefit calculator had reduced provisional income by the senior deduction, which does not affect provisional income; that input and its output rows were removed. The tips and overtime calculators each displayed a modified AGI figure reduced by the deduction; those rows were removed. The tax computed by the tips and overtime calculators was correct throughout and did not change.
We also corrected citations found during the same review: the vehicle loan interest deduction is at IRC §163(h)(4), not at a section 227, which does not exist; and the state and local tax cap is section 70120 of the Act, not section 70203.
Sources: IRC §§62, 63(b), 63(d), 151(d)(5), 163(h)(4), 170(p), 224, 225; Public Law 119-21.
Reported by a reader. We are grateful for the report.
June 2026 - 2025 standard deduction shown at pre-OBBBA amounts
Several calculators and guides showed the 2025 standard deduction as $15,000 for a single filer, $30,000 for married filing jointly, and $22,500 for head of household. Those were the amounts before the One Big Beautiful Bill Act. The correct 2025 amounts, as enacted, are $15,750 (single and married filing separately), $31,500 (married filing jointly and qualifying surviving spouse), and $23,625 (head of household).
Because the standard deduction is used in the calculation itself, results on the affected calculators changed. We corrected the calculator logic, the displayed values, the guide text, the frequently asked questions and the structured data on every affected page. We also corrected the statutory citation: the standard deduction increase is section 70102 of the Act, not section 70101, which covers the rate brackets.
Sources: Public Law 119-21 §70102; IRS Revenue Procedure 2025-32.
Reported by a reader. We are grateful for the report.
Found Something That May Be Incorrect?
Email contact@nationaltaxtools.com with the page address, the sentence or figure you believe is wrong, and, if you have one, a citation to the correct authority. Substantive reports are reviewed against primary sources, and where a report identifies a material error we correct it, log it here, and check whether the same error appears elsewhere on the site.
Readers have caught errors on this site that our own review did not, and both entries in the log above began as a reader email.