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When services or property are received in lieu of cash rent, the fair market value of those services must be included as rental income.1
“If you receive property or services as rent, instead of money, include the fair market value (FMV) of the property or services in your rental income.”irs.gov ↗
The value is not that a machine answered — it is that the answer arrives already attached to the authority a reviewer would have asked you for.
Plain language, with the facts that matter — entity type, year, state, what the client actually did. No boolean operators, no citation format, no guessing which treatise chapter it lives in.
What comes back is written prose that answers the question, with every assertion carrying a numbered endnote to the authority behind it. Endnotes are numbered in order of first appearance, so the third claim can be checked without reading the first two.
Save it to the firm’s research library, or export it as a memo on your letterhead with the citations intact. What goes in the file is a document, not a chat transcript.
Not written for this page and not chosen to flatter it — these are the three most recent questions the product was asked, with the quotation its verifier fetched from each source. Every excerpt below was confirmed against the page it came from.
Making the election. Connecticut's pass-through entity (PE) tax is optional; entities that elect must do so annually, and the election is irrevocable. 1 For taxable years commencing on or after January 1, 2024, an entity electing the PE tax must provide written notice to the Commissioner no later than the due date (or extended due date) of the return; checking the box on a timely filed Form CT-1065/CT-1120SI electing to file a pass-through entity tax return constitutes written notice. 2
Computing the tax. For taxable years beginning on or after January 1, 2024, Connecticut eliminated the option to use the standard base or alternative base method; all entities now calculate PE income similar to the alternative base method from prior years. 2 The tax rate is 6.99% applied to the entity's income. 3
Primary authority on .gov domains — the Internal Revenue Code, the regulations, revenue rulings and procedures, and IRS guidance. Not a secondary summary, and not a blog that read one.
You check it. That is the design. Every claim names the authority it rests on, so verifying an answer means opening two or three citations rather than re-researching the question. Brightline does not replace professional judgment and does not ask you to take anything on trust.
The research subscription your firm renews without loving. Most are priced per user and climb every year; this is $299 for the whole firm, unlimited users, with a monthly research allowance published on the pricing page.
Yes. Saved answers stay in the firm’s library and stay searchable, so the question a colleague answered in March is not researched again in September.
Per firm, unlimited users. Add unlimited reasonable compensation studies for $400 more — Brightline complete is $699.
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