Disclaimer

Effective July 11, 2026 · Hopkins CPA Firm P.C., 6262 Weber Rd STE 101, Corpus Christi, TX 78413

Read this first. Ask Hopkins is a free public research and educational tool. The information on it — including every AI-generated answer, State Tax Chart entry, and calculator result — is general information, not professional advice, and it is not a substitute for consulting a qualified tax professional about your specific situation. Do not act, or refrain from acting, based on anything on this site without obtaining advice from a licensed professional who has reviewed your particular facts.

1. No tax, legal, accounting, or financial advice

Nothing on this site constitutes tax, legal, accounting, investment, or other professional advice, and nothing on it is intended or written to be relied upon, and cannot be relied upon, by any person for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code, the Texas Tax Code, or any other federal, state, or local law. The information is general in nature, is not tailored to any individual's or entity's circumstances, and may not apply to your facts. Application of tax law is highly fact-dependent; a small change in facts can change the correct answer entirely.

2. No client or professional relationship

Your use of this site — including submitting a question, reading an answer, browsing the library or charts, or contacting us through this site — does not create a certified-public-accountant/client, fiduciary, engagement, or other professional relationship between you and Hopkins CPA Firm P.C. (the "Firm"), and does not obligate the Firm to provide services to you. The Firm provides professional services only to clients who have signed a written engagement letter. Do not send us confidential or time-sensitive information through this site expecting that we will act on it; unsolicited information submitted through this site is not protected by any duty of confidentiality and is subject to our Privacy Policy and Terms of Use.

3. Artificial-intelligence–generated content

Answers on this site are produced by an artificial-intelligence language model that retrieves passages from cited source materials (principally public-domain IRS Publications, the Firm's research memoranda, and, for the State Tax Charts, official state taxing-authority materials) and composes a response from them. Quoted passages are extracted directly from the underlying source documents by the citation system. AI systems can nonetheless make errors, omit material exceptions, misapply authority to your facts, or rely on sources that have since changed. Answers listed in the public library have been reviewed by Firm personnel before publication; answers you receive privately before that review, and any content labeled "verification pending," have not been individually reviewed. Machine verification of a quotation confirms only that the quoted text appears in the cited source — it does not confirm that the conclusion drawn from it is correct or complete for your situation.

4. Accuracy, completeness, and currency of information

Tax law changes frequently, and changes may be retroactive. Recent federal legislation — including Public Law 119-21 (the One Big Beautiful Bill Act, enacted July 4, 2025) — substantially altered many rules for 2025 and later years, and further guidance continues to be issued. State law, rates, thresholds, and filing requirements also change regularly. Dates shown on individual answers or chart entries indicate when the item was generated or last verified and do not guarantee that the information remains current as of your reading. The Firm does not undertake, and has no obligation, to update any information on this site. We make no representation that the information is complete, accurate, current, or applicable to any particular jurisdiction or set of facts.

5. Scope of coverage

This site focuses on U.S. federal taxation and Texas state taxation, and offers limited multistate reference information through the State Tax Charts. It does not comprehensively address the tax laws of other states or of any locality, nor foreign, employment, securities, or other bodies of law. For questions concerning another state's taxes, consult that state's taxing authority or a professional licensed to advise on that jurisdiction. The State Tax Charts and any calculators are simplified reference tools; they omit exceptions, elections, and special rules, and must not be used as the sole basis for any filing position or business decision.

6. No warranties

This site and all content and tools on it are provided "as is" and "as available," without warranties of any kind, whether express, implied, or statutory, including without limitation any implied warranties of merchantability, fitness for a particular purpose, accuracy, or non-infringement. Hopkins CPA Firm P.C. does not warrant that the site will be uninterrupted, secure, or error-free, or that any information obtained through it is reliable.

7. Limitation of liability

To the fullest extent permitted by law, Hopkins CPA Firm P.C. and its owners, members, employees, and agents will not be liable for any direct, indirect, incidental, consequential, special, exemplary, or punitive damages, or for any lost profits, taxes, penalties, interest, or other losses, arising out of or relating to your access to, use of, or inability to use this site or any information or tool on it, whether based in contract, tort, negligence, strict liability, or otherwise, even if advised of the possibility of such damages. Your sole and exclusive remedy for dissatisfaction with the site is to stop using it.

8. Third-party links and sources

This site links to government and third-party websites (for example, IRS.gov, state taxing-authority pages, and the Texas Comptroller) for your convenience. Hopkins CPA Firm P.C. does not control and is not responsible for the content, accuracy, availability, or privacy practices of those sites. A link does not imply endorsement. Always confirm information against the current official source before relying on it.

9. Professional-responsibility and advertising notices

Hopkins CPA Firm P.C. is a certified public accounting firm located in Corpus Christi, Texas. This site is intended as public educational information and commercial communication; it is not a solicitation to provide professional services in any jurisdiction where the Firm is not authorized to practice. To the extent any content is deemed attorney or accountant advertising or a communication subject to Internal Revenue Service Circular 230 or the rules of the Texas State Board of Public Accountancy, it is provided in accordance with, and subject to, those rules, and prior results do not guarantee a similar outcome.

10. Your responsibilities

Do not submit Social Security numbers, Employer Identification Numbers, account numbers, or other sensitive personal information through this site; it is a public tool and questions may be published in anonymized form. You are responsible for verifying any information before relying on it and for engaging appropriate professional advice for your circumstances.

11. Governing law and changes

This Disclaimer is governed by the laws of the State of Texas, without regard to its conflict-of-laws rules, and forms part of the site's Terms of Use. We may revise this Disclaimer at any time by posting an updated version; your continued use of the site constitutes acceptance of the current version.

12. Contact

Questions about this Disclaimer may be directed to Hopkins CPA Firm P.C., 6262 Weber Rd STE 101, Corpus Christi, TX 78413, or through https://hopkinscpa.tax.

By using this site you acknowledge that you have read, understood, and agree to this Disclaimer, the Terms of Use, and the Privacy Policy.