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.

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.

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.