Terms for using this website

This website is operated by Ryan Hogan CPA PLLC, a Texas professional limited liability company. By using it you agree to what follows. If you don't, please don't use the site.

Everything on this site is general information published for educational purposes. It is not tax, legal, accounting, or investment advice, and it is not tailored to your situation because I don't know your situation.

Reading this site, submitting a form, or exchanging emails does not make you a client. A client relationship begins only when both of us have signed an engagement letter that identifies the work and the fee. Until then, no deadline of yours is mine to watch and no filing of yours is mine to make.

In accordance with IRS Circular 230, nothing on this site is intended or written to be used, and cannot be used, for the purpose of avoiding tax penalties.

The Texas Business Tax Calculator produces rough estimates from general tax principles and the handful of figures you type in. It does not know your basis, your prior-year carryovers, your state filing history, your existing payroll arrangements, or anything else that moves a real answer.

Treat its output as a prompt for a conversation, not a number to file, plan, or make a structural decision on. Tax law also changes; the calculator reflects rules as I understood them when I last updated it and may lag a change.

It is provided free and as-is, with no warranty of accuracy, and I'm not liable for decisions made on the strength of it.

The contact and intake forms travel over the public internet through a third-party form processor. They are appropriate for your name, your email address, and a description of what you need.

They are not appropriate for Social Security numbers, EINs, bank or brokerage account numbers, or images of tax documents. Once you're engaged you'll get an encrypted upload link, and that's what those belong in. See data security.

The text, design, and code of this site, including the calculator, belong to Ryan Hogan CPA PLLC. You're welcome to read it, print it, link to it, and quote it with attribution. You may not republish it wholesale or pass it off as your own.

Anything you send me stays yours. Where I do custom software work under a signed engagement, ownership of what I build for you is addressed in that engagement letter, and the default there is that you own it.

Where this site links somewhere external, such as the IRS, the Texas Comptroller, the Texas State Board of Public Accountancy, or a client's site, I don't control that destination and I'm not responsible for its content or its privacy practices. No link is a paid placement and none earns me a commission.

One exception, so it's clear. The footer links to Guess Macro, a free daily word game that I built and run. It's a personal project rather than part of this practice, it isn't an accounting service, and nothing on it is tax advice. It has its own privacy practices, and using it doesn't create any relationship with Ryan Hogan CPA PLLC.

I make no promise that the site is always reachable or error-free, and I may change, suspend, or remove any part of it, including the calculator, without notice. If these terms change materially, the effective date at the top changes with them.

To the fullest extent permitted by Texas law, Ryan Hogan CPA PLLC is not liable for indirect, incidental, consequential, or punitive damages arising from your use of this website or the calculator. Total liability for any claim relating to the website is limited to one hundred United States dollars ($100).

This clause is about the website. It does not limit my professional responsibility for work performed under a signed engagement letter. That is governed by the engagement letter and by the standards of the profession, and I am not attempting to contract out of either.

Ryan Hogan is a Certified Public Accountant licensed by the Texas State Board of Public Accountancy, and Ryan Hogan CPA PLLC is registered with that Board as a public accounting firm. The practice is subject to the Board's rules of professional conduct and to the AICPA Code of Professional Conduct. License and firm registration status can both be verified directly with the Board at tsbpa.texas.gov.

Complaints about a Texas CPA or a registered Texas CPA firm may be made to the Texas State Board of Public Accountancy.

The contact form on the home page is an enquiry. Sending it, receiving a reply to it, or any correspondence that follows it does not constitute a formal CPA-client relationship with Ryan Hogan CPA PLLC, and it doesn't obligate either party to enter one.

A CPA-client relationship begins only when an engagement letter is signed by both parties. That letter defines the scope, the fee, the period covered, and what falls outside the work. Services not named in it are not part of the engagement. Until a letter is signed, no professional duty of care arises, although information you send is still treated as confidential.

These terms are governed by the laws of the State of Texas, without regard to its conflict of laws provisions. The firm's principal place of business is in Denton County, Texas. Any dispute relating to this website will be brought exclusively in the state or federal courts located in Denton County, Texas, and both parties consent to personal jurisdiction and venue there.