Terms of Use & Tax Disclaimer

Last Updated: January 1, 2026

⚠️ Internal Revenue Service Circular 230 Disclosure

Any tax advice contained on this website or produced by this calculator was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.

1. No Professional CPA or Legal Advice

SafeHarborCalc provides an informational tool designed to assist users in understanding Treasury Regulation § 1.263(a)-1(f). The outputs, tax deduction projections, and generated election statements do not constitute professional accounting, legal, or tax advisory services. Federal, state, and local tax laws are nuanced and subject to individualized facts. Always consult a licensed Certified Public Accountant (CPA) or tax attorney prior to filing your tax return.

2. As-Is Availability & Accuracy

While every effort is made to maintain complete fidelity with current IRS regulations, court rulings, and Treasury notices, this tool is provided on an "as-is" and "as-available" basis without warranties of any kind, whether express or implied.

3. Limitation of Liability

Under no circumstances shall the operators or creators of SafeHarborCalc be liable for any direct, indirect, incidental, consequential, or punitive damages arising from the use of this website, including but not limited to IRS audit adjustments, penalties, or interest assessments.