Frequently asked, answered plainly.

Create a firm account, which takes about a minute, then buy a credit pack. The firm license, $999/mo on a month to month basis, starts with that first purchase on the same receipt; there is no seat count and no annual contract. Your first request can be a return review, a notice response or a research memo. Letters that come free with a review are generated from the review itself once it is finished.

No. A notice response needs the notice and a few facts. A research memo needs the question. A multi-state or entity memo needs the fact pattern. If your firm has already run the client's return, the engine uses it; if not, the request stands on its own.

Any tax or accounting firm. The product is written for a licensed professional reader and the terms require one: every output is a draft that a professional at your firm validates before it is relied on. It is not built for consumers reviewing their own returns.

Read the sample working papers and sample client report on the site first; they are the real output on a synthetic return. Then start with the starter pack, 2 credits for $50, bought together with the firm license on one receipt; it covers one overnight review, one rush review, or two letters. If you would like a walkthrough first, request one from the Start here section; we run one return of your choosing on the house during it.

A firm administrator is asked to accept the new version before the firm's next purchase or request. The acceptance is recorded with the date, the person and the version. Nothing in your workspace is lost.

Yes. The notice decoder on this site covers the common federal notice families and the main notices of the eight carried states: what the notice is, the clock it starts, the authority behind it, what a response has to establish, and which one-credit request answers it.

A credit is $25 and is the only currency on the platform. An overnight return review is 1 credit, a rush review is 2, a notice response, penalty abatement request or research memo is 1, and a multi-state or entity-choice memo is 1 to 2 depending on size. Every request shows its cost before you submit it.

No. Credits never expire. Buy a pack in October and use the last credit whenever you need it.

Five letters generated from the finished review at no extra charge, in Word and PDF: a client cover letter and a "why we recommend amending" letter, an engagement letter for the structure you select, a Form 1040-X or 1120-X explanation statement for any finding you confirm, a client planning questionnaire from the open items, and a one-page note on what the 2025 Act changed for that client.

A request that fails on our side returns its credits to your firm automatically and the failure is logged. Credits are otherwise non-refundable, which is why every request states its cost before you submit it.

There is one firm license, $999/mo with no annual contract, and no per-user fee. It covers unlimited users in your firm workspace, white-label client reports, the curation screen, the activity log and retention controls. Requests are paid with credits on top of the license.

Yes, from Settings → Billing, effective at the end of the month already paid for. Your credits stay in the workspace and never expire; submitting a request needs an active license, so reactivate it in any month you want to use them.

Card or US bank account at checkout, with an invoice issued for every purchase. Credits are available the moment payment clears. Prices are in US dollars; Canadian and UK firms are billed in USD.

United States: Forms 1040, 1041, 1120, 1120-S and 1065, with schedules, statements and K-1s anywhere in the package, and multi-return bundles that include state returns. Canada: T1 General, T2 (including the Alberta AT1), T3 and T5013 packages with schedules and slips. United Kingdom: SA100 Self Assessment returns with their supplementary pages, SA800 partnership and SA900 trust returns, and CT600 Company Tax Returns with the computation and accounts. Four-hundred-page bundles are routine; scanned PDFs are read with OCR.

Either. Nothing in the engine depends on whether the return has been filed. Run a draft before filing for a technical review, or run filed returns from open years for what can still be amended and what can be engineered for the year ahead.

Open years and the year in progress. Prior-year law is applied to open-year amendments; current law, including Public Law 119-21, to prospective items, with each finding stating its vehicle and window. The corpus carries the Code text by vintage so the two are never mixed.

Federal analysis for every state. State authority stacks are live for eight: California (Revenue and Taxation Code, Title 18 regulations, FTB guidance and rulings, Office of Tax Appeals opinions, Supreme Court of California and Court of Appeal decisions), New York (Tax Law Articles 9-A, 22, 24-A, 27 and 30, the Article 22 regulations and the reasonable-cause regulation, Department guidance and advisory opinions, Tax Appeals Tribunal decisions, Court of Appeals and Appellate Division decisions), New Jersey (the Gross Income Tax Act, N.J.S.A. Title 54A; the Corporation Business Tax Act, Title 54 chapter 10A; the State Uniform Tax Procedure Law, the Sales and Use Tax Act and the transfer inheritance tax chapters; the N.J.A.C. Title 18 chapters on gross income tax, corporation business tax, procedure and penalties, conferences and appeals, closing agreements and inheritance tax; Division of Taxation Technical Bulletins, Technical Advisory Memoranda, publications and letter rulings; Tax Court, Appellate Division and Supreme Court decisions), Massachusetts (G.L. chapters 62, 62B and 62C, the 830 CMR 62 regulations, Department rulings and releases, Supreme Judicial Court and Appeals Court decisions), Virginia (the Code of Virginia Title 58.1 in full with the entity-law chapters of Titles 13.1 and 50, the 23VAC10 regulations, Virginia Tax Bulletins, the Rulings of the Tax Commissioner, Supreme Court of Virginia and Court of Appeals decisions), Delaware (the Delaware Code Title 30 in full with the corporation, franchise tax, partnership and LLC chapters of Titles 8 and 6 and the bank franchise and insurance premium tax chapters, the Division of Revenue's Technical Information Memoranda and the Tax Appeal Board's opinions, Supreme Court, Chancery and Superior Court decisions), Florida (the Constitution's taxation article, chapters 212, 213 and 220 and the residency, homestead, assessment-cap and contesting-of-assessment sections of chapters 72, 193, 196, 197 and 222, the corporate income, sales tax, protest and compromise rules, Department publications and Technical Assistance Advisements, Supreme Court of Florida and District Courts of Appeal decisions; Florida has no personal income tax) and Texas (the Constitution's income-tax prohibition, Tax Code chapters 11, 111, 151 and 171, the Comptroller's chapter 3 rules and current-figure pages, Supreme Court of Texas and Court of Appeals decisions; Texas has no income tax). A request that names another state is answered under federal law where it governs, says plainly that the state stack is not carried, and marks every state-specific position for you to confirm. Stacks are added per jurisdiction on request.

Yes. Canadian returns run under a separate corpus: the Income Tax Act and Regulations as consolidated, Supreme Court and Federal Court of Appeal tax decisions, the CRA's Income Tax Folios, guides and program pages, and for Alberta the province's own Acts and Tax and Revenue Administration guidance. Amounts are in Canadian dollars.

Yes. UK returns run under their own corpus: the Taxes Acts as in force on legislation.gov.uk (the Income Tax, Corporation Tax, Capital Gains, Inheritance Tax, VAT and Taxes Management Acts, the Capital Allowances Act and twenty-three Finance Acts from 1998 to 2026), the PAYE, VAT, National Insurance and Construction Industry Scheme regulations, Upper Tribunal (Tax and Chancery) decisions, HMRC's internal manuals, Revenue and Customs Briefs, Statements of Practice, Extra-Statutory Concessions, VAT Notices and the gov.uk rates and deadline pages. Scotland and Wales also carry their land transaction tax Acts and revenue authority procedure, and Scottish and Welsh income-tax rates are applied from the UK-wide Acts. Amounts are in pounds sterling.

As many as your staff submit. Runs queue and execute in parallel across our worker fleet; each firm gets a fair share of capacity. An overnight batch takes up to twenty-five files at a time; a rush review is ready in about thirty minutes.

The question, the facts, the tax years, your working position if you have one (the memo tests it against the authority rather than assuming it), and what the firm has already considered, so the memo builds on that instead of repeating it. Those are the things a practitioner settles before opening the books, and the memo is sharper for having them.

Open the authority; the papers give you the citation key and the exact claim it supports. Read the fact-to-law chain and the line that names what you must validate. Check the evidence grade: VERIFIED means the citation exists, the engine read the cited text and confirmed it supports the claim as written, and the sentence it quotes is in that text; CPA TO CONFIRM means the analysis stands but the best citation retrieved is secondary or could not be machine-confirmed.

It can be, and it is built to be checked: no item reaches a client without your review, amber items cannot be included in a client report until you confirm them, and every claim points to text you can open. When you find an error, tell us; corrections go into the next release and your firm is credited for the request.

No. The premise is that the law moves after filing and that no practitioner can carry the whole Code. Findings are framed around what is available now and what windows are open, with the likely mechanical reason an item was missed: a default method, an election window, a form the software did not prompt. The papers also document where the return was already right.

No. It reads the return or the question and does the first pass of research and drafting against primary authority; you still confirm in your own tools. Many users find that the citation keys make that confirmation a few minutes rather than an afternoon.

Yes. Firm name, address, phone, email, color, footer line and disclaimer are yours; CitedTax is not mentioned on client reports unless you turn that on. The internal working papers and memos are addressed to your firm.

The record a firm keeps under Circular 230 section 10.36, produced by the system at generation time: when the papers were generated, the vintage of the law index they came from, how many passages were retrieved, every authority relied on with its weight, and every citation the verification gate rejected or withheld, by name and with the reason. A memo carries the same record on its cover; a letter keeps it in the job file; the client report names the professional who reviewed it and the date.

Every citation in the papers, the memos and the client-report appendix carries a short label: statute, regulation, court decision, revenue ruling, IRS notice, published guidance, form instructions, or a ruling that binds only the requester. It is the weight under Treas. Reg. section 1.6662-4(d)(3)(iii) at a glance, so you can see at once whether a position rests on the Code or on a publication.

Three checks. The citation key must exist in the index; the engine must read the cited text and confirm it supports the claim as written; and the sentence it quotes as support must actually appear in that text. A verdict whose quote cannot be found in the cited authority is downgraded to CPA TO CONFIRM rather than shown as verified, and the quote is never printed as law text.

Yes. In the curation screen each finding lists its cited authorities; open one and the indexed text appears beside the finding, with the passage the verification relied on highlighted, and a link to the official source. Only the authorities cited or retrieved for that job can be opened; the workspace is not a general law library.

OPR Alert 2026-19 (June 24, 2026) applies existing Circular 230 duties to AI: review every AI-generated document, understand the tool, keep documented firm procedures, verify written advice, pass efficiencies through to clients, and keep tax return information out of unsecured systems. The responsible-AI page on this site states, duty by duty, what the product does for each one. In short: the grades, the diligence record, the activity log and the curation gate are the documentation the alert asks for.

It is research and drafting for a licensed professional. You validate, you decide, you sign. The terms place professional judgment with the reviewing professional and describe CitedTax as a service provider assisting the firm; CitedTax never speaks to your client.

Identifiers are removed before analysis, everything stored is encrypted with a key unique to your firm, the source PDF is deleted after extraction, retention is short and under your control, and there is no training on your data. The Security page lists each commitment and every subprocessor.

Your firm obtains any consent the rules require before uploading tax return information; the terms say so, and our data-processing addendum describes our position as a service provider assisting the firm. On request we provide a security summary for your written information security plan.