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Best Tax Software For Filing Small Business Taxes

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Most small business owners don’t look forward to preparing and filing taxes but realize that it’s a necessary evil. Fortunately, technology has made small business taxes easier than ever, even if you have no prior tax experience. Tax preparation software allows you to quickly and accurately do your taxes without having to pore over tax codes or fill out stacks of forms by hand. Tax software also typically costs far less than hiring an accountant or tax preparer.

But with so many options, how do you know which is the best fit for your business? If you’re unsure of what software to use this tax season, you’re in the right place. We’ve done our research, and in this post, we’ll look at the top tax software options. Each of these programs is well-known and widely used among individuals and small business owners. In addition to the top paid options, we’ll explore free options that are legitimate and can help you save even more time and money. Keep reading to find out more about the tax software options available to your business.

Learn More About Our Top Picks

Company Summary Next Steps
Best for small businesses that want tax software with lots of features and excellent support

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Best for corporations, partnerships, and LLCs

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Best for self-employed taxpayers with an income of $100,000 or more

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Best for freelancers and side hustlers

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Best for independent contractors

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Read more below to learn why we chose these options.

1. TurboTax

TurboTax



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Best for small businesses that want tax software with lots of features and excellent support

You may already be familiar with Intuit’s QuickBooks accounting software, but that isn’t all the company has to offer to small business owners. Millions of taxpayers — including freelancers, independent contractors, and business owners — have turned to TurboTax for preparing and filing taxes efficiently and accurately.

TurboTax offers various online and desktop software options at multiple price points. While some options are on the more expensive side when compared to other tax software, the tradeoff is a number of great features, such as one-on-one support from a tax professional, industry-specific deductions, and walk-throughs to help improve accuracy and lower your tax liability. An easy-to-use interface makes it a breeze to prepare, file, and pay your taxes, even if you have no prior tax experience. TurboTax also supports multiple tax forms for businesses of all sizes. All these features are what have given TurboTax a solid reputation among taxpayers.

The biggest drawback of TurboTax surrounds pricing, as some users have complained about having to upgrade to a more expensive plan. Others complain about the additional costs associated with filing a state return.

TurboTax is ideal for business owners with complex returns who don’t mind paying extra for all the bells and whistles. If you’re unsure of whether TurboTax is right for you, you can test out the online software at no cost and only pay when you file.

Pros

  • Locally-installed and cloud-based options
  • Easy to use
  • Excellent customer support
  • Numerous features
  • Supports numerous tax forms

Cons

  • Expensive

TurboTax Tax Products & Pricing

TurboTax Self-Employed

TurboTax Self-Employed is a cloud-based software that’s ideal for freelancers, contractors, and small business owners. TurboTax Self-Employed costs $120 and includes:

  • Federal return preparation and e-filing
  • 350+ deductions
  • Industry-specific deductions
  • Schedule C filing
  • Covers stocks, bonds, and other investments
  • Covers rental property income and deductions
  • Guidance for small business owners, contractors, and freelancers
  • Support from self-employment specialists
  • Personalized audit assessment
  • Free one-year subscription to QuickBooks Self-Employed

TurboTax Self-Employed Live

TurboTax Self-Employed Live is a cloud-based software for freelancers, contractors, and small business owners who want live tax support. TurboTax Self-Employed Live is priced at $200 and includes everything from TurboTax Self-Employed, plus:

  • Live CPA or EA tax advice
  • Final CPA or EA review of income

TurboTax Home & Business

If you’re self-employed and prefer to use locally-installed software, TurboTax Home & Business fits the bill. This software is priced at $119.99 and includes:

  • Five federal returns
  • One state download
  • 350+ deductions
  • ItsDeductible valuation for donations
  • Personalized advice
  • Additional coaching for self-employment and small business deductions
  • Create W-2s and 1099s for employees and contractors
  • Guidance for startup costs

TurboTax Business

TurboTax Business is a locally-installed software designed for partnerships, corporations, and multi-member LLCs. This software is priced at $169.99 and includes:

  • Federal return preparation and e-filing
  • Automatic import from QuickBooks
  • Industry-specific deductions
  • Guidance and support for income and expenses
  • Electronic K-1 forms
  • Unlimited W-2, 1099-MISCs, 1099-INTs, and 1099-DIVs
  • Returns for multiple businesses

TurboTax also offers additional tax plans, including a Free Edition for simple returns. However, the products listed above are the most suitable for filing small business taxes. You can also file your state return through TurboTax. Fees vary based on the federal product selected.

Customer Support & Tax Advice

One area where TurboTax stands out is with its customer support and tax advice. All plans come backed with an Audit Support Guarantee. TurboTax also offers personalized guidance and one-on-one help from a TurboTax specialist. If you purchase a Live plan, you’ll receive year-round tax advice, on-demand advice from a CPA, and a final review of your return.

You can also visit the TurboTax forums for advice from specialists and the TurboTax Community. TurboTax also offers help videos and articles to answer many of the most common tax questions.

Turbo Tax Self Employed Dashboard

Bottom Line

TurboTax comes loaded with features that make it easier for businesses of all sizes to accurately prepare and file their tax returns. While it may be priced higher than other tax software, TurboTax’s software — especially its Live versions, which connect you with a CPA — costs a fraction of what you’d pay to hire an accountant. If you have a simple return, consider shopping around for other options, but if you have a complicated return, you won’t be disappointed by what TurboTax has to offer.

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2. H&R Block

H&R Block



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Best for corporations, partnerships, and LLCs

Since the 1950s, H&R Block has provided income tax services through its retail locations. Through the years, the company has made strides toward simplifying tax returns by helping to introduce e-filing in the 1980s and later creating software that allows taxpayers to prepare and file their taxes. Today, millions of returns are filed through H&R Block — over 20 million in 2019, to be exact.

H&R Block offers numerous cloud-based and locally-installed software options for business owners. In addition to products suited for freelancers, contractors, and small businesses, H&R Block’s Premium & Business Tax Software offers support and resources for corporations, LLCs, and partnerships. Depending on the software you choose, you’ll have access to various features, including tax return storage, deduction optimization, free state return program, and on-demand help from a tax expert or CPA.

H&R Block receives favorable reviews overall from its customers. However, there are a few minor complaints, such as processing delays and missing state forms. Another complaint is that phone hold times are long. However, the company does offer other outlets for customer support.

Pros

  • Locally-installed and cloud-based options
  • Easy to use
  • Numerous features
  • Supports numerous tax forms
  • Transparent pricing

Cons

  • Fair customer support

H&R Block Tax Products & Pricing

Premium Online

If you’re a freelancer, investor, or contractor with less than $5,000 in expenses, H&R Block offers cloud-based Premium Online. This product is priced at $69.99 and includes:

  • Federal return preparation and e-filing
  • Tech support by chat or phone
  • Tax return storage for six years
  • DeductionPro for donation optimization
  • Import expenses from expense tracking apps
  • Cost basis calculation

Self-Employed Online

H&R Block Self-Employed Online is a cloud-based software that’s best suited for self-employed individuals and small business owners who need to file a Schedule C with their income tax returns. This product is priced at $104.99 and includes everything from Premium Online, plus:

  • Report small business expenses and depreciation
  • Tax information for Uber drivers

Premium Online Assist

If you need additional help when preparing your taxes, H&R Block’s Premium Online Assist gives you unlimited access to a CPA, enrolled agent, or tax expert. This product costs $139.99 and includes everything from Premium Online, plus:

  • On-demand help from a CPA, an enrolled agent, or tax expert
  • Unlimited support through screen share, chat, or over the phone
  • Available on computers, tablets, and mobile phones

Self-Employed Online Assist

Small business owners and self-employed taxpayers can file their taxes and receive extra assistance with H&R Block’s Self-Employed Online Assist. This product costs $169.99 and includes everything from Self-Employed Online, plus:

  • On-demand help from a CPA, an enrolled agent, or tax expert
  • Unlimited support through screen share, chat, or over the phone
  • Available on computers, tablets, and mobile phones

Premium Tax Software

H&R Block also offers locally-installed software, including its Premium Tax Software, which is best for self-employed taxpayers and rental property owners. This software costs $74.95 and includes:

  • Five free federal returns
  • Free state program
  • In-product chat support
  • Optimization of Schedule C and Schedule E

Premium & Business Tax Software

If you operate a corporation, partnership, or LLC, H&R Block’s Premium & Business Tax Software is a good choice for filing your tax return. This software costs $89.95 and includes everything from H&R Block’s Premium Tax Software, plus:

  • Payroll and employer forms
  • Guidance filing returns for partnerships, LLCs, or corporations
  • Optimization of deductions, benefits, and depreciation
  • Unlimited business state programs

While these options are best suited for businesses, H&R Block also offers additional tax filing options, including Free Online (a no-cost service for simple federal returns), in-office filing, drop-off services, and a virtual tax prep service called Tax Pro Go.

Customer Support & Tax Advice

H&R Block has multiple customer support options and resources for customers. All of the software mentioned above come with support via phone and chat. If you purchase Premium Online Assist or Self-Employed Online Assist, you’ll also have on-demand access to a CPA, enrolled agent, or tax expert through phone, screen share, or online chat. H&R Block also has an online help center, tax prep checklists, tax calculators, videos, and other resources.

H&R Block Self Employed Dashboard

Bottom Line

H&R Block offers multiple tax products suitable for businesses of all sizes. Though there are a few minor drawbacks and complaints, the software’s abundant features, easy-to-use interface, support options, and resources are just some of the reasons that this is a top pick among taxpayers.

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3. Jackson Hewitt

Jackson Hewitt



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Best for self-employed taxpayers with an income of $100,000 or more

Since its founding in 1982, Jackson Hewitt has become the second-largest tax preparer in the nation, preparing millions of tax returns each year. In addition to thousands of offices around the country, Jackson Hewitt also offers online tax preparation services, including an option for self-employed taxpayers and rental property owners.

When compared to other tax preparation software, Jackson Hewitt’s pricing is extremely competitive. However, this lower pricing does come at a cost, as this tax software doesn’t have as many features as you’ll find with more expensive software. However, you do get a nice set of basic features, including tax return storage, live support, and an accuracy guarantee. For self-employed taxpayers, this could be enough. Larger businesses may want to seek other tax software. Another potential drawback is that there are no locally-installed options — taxes can be filed using online software or by visiting a Jackson Hewitt office.

If you’re self-employed, a contractor, or own rental properties and want tax software that’s uncomplicated and affordably priced, Jackson Hewitt’s online software may be a good fit for your business tax needs.

Pros

  • Competitive pricing
  • Good customer support
  • Easy to use

Cons

  • No locally-installed software
  • Unsuited for large businesses

Jackson Hewitt Tax Products & Pricing

Jackson Hewitt Premier Online Filing

Jackson Hewitt Premier is designed for self-employed individuals, rental property owners, and other taxpayers with complex returns. This product is priced at $49.99 and includes:

  • Simple step-by-step federal filing
  • Tax return storage for six years
  • Accuracy guarantee
  • Live online chat support

You can also file your state return for an additional fee of $36.99. Jackson Hewitt also offers Tax Pro From Home, a virtual tax prep service that completes your return in 24 hours or less.

Customer Support & Tax Advice

When you use Jackson Hewitt’s online software, you receive access to a live chat feature, so you can contact customer support whenever you need assistance. Phone support is also available. The company also has a variety of tax tips, calculators, tax forms, and other resources available on its website.

Jackson Hewitt Dashboard

Bottom Line

While Jackson Hewitt doesn’t have as many options as its competitors, what it does offer is easy-to-use software with a solid number of features that are enough for many self-employed taxpayers. Competitive pricing is another reason to consider this no-frills software for filing your taxes.

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4. TaxSlayer

TaxSlayer



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Best for freelancers and side hustlers

TaxSlayer was founded in the 1960s and later made its software available to individuals in 1998. Today, millions of returns are filed using TaxSlayer’s tax products. TaxSlayer offers multiple pricing tiers for its online software, including its Self-Employed product, which is suited for freelancers, contractors, and side hustlers.

TaxSlayer strikes a balance between affordable pricing and a set of features that help you file your tax return with confidence. Some of the standout features include TaxSlayer’s credit and deduction finder, audit assistance, accuracy guarantee, and the Ask A Task Pro service. TaxSlayer’s software can also be used on any device, making it more convenient to file your taxes.

Most taxpayers that use TaxSlayer have nothing but positive things to say. However, there are a few customer complaints. One major complaint was from users who were attempting to use TaxSlayer’s free-file software; they were required to upgrade to paid software after going through the entire preparation process. Another complaint is about a glitch that users say resulted in the rejection of their federal returns. Despite these issues, though, TaxSlayer has a solid reputation for its affordable and easy-to-use tax software.

Pros

  • Competitive pricing
  • Good customer support
  • Easy to use

Cons

  • No locally-installed software
  • Unsuited for large businesses

TaxSlayer Tax Products & Pricing

Self-Employed

For the self-employed, TaxSlayer offers its Self-Employed online software. This product is priced at $47 and includes:

  • Federal return preparation and e-filing
  • Three years of audit assistance
  • Priority customer support
  • Advice from tax pros with self-employment expertise
  • Optimization of Schedule C deductions
  • 1099 guidance
  • Live chat support

Customer Support & Tax Advice

If you need help while filing your return, TaxSlayer has numerous options for getting in touch. All users have access to free email and phone support. Higher-priced software — including Self-Employed — get priority support to get their questions answered quickly. TaxSlayer also offers a service called Ask A Task Pro, which allows taxpayers to connect with a tax expert. The company also has a knowledgebase filled with the most commonly asked tax questions.

taxslayer self employed dashboard

Bottom Line

TaxSlayer’s software offers the features needed to easily and accurately file tax returns without breaking the bank. TaxSlayer’s Schedule C and 1099 support in its Self-Employed product make this a good choice for freelancers, contractors, and side hustlers. Larger businesses and taxpayers with more complicated returns will want to seek out other software options.

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5. TaxAct

TaxAct



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Best for independent contractors

When compared to other tax preparation services, TaxAct — which was founded in 1998 — is one of the newer kids on the block. But don’t let that fool you. Since its launch, TaxAct has made a name for itself among taxpayers and has helped e-file over 65 million federal tax returns.

TaxAct offers different software to fit the needs of its customers. In addition to providing free e-filing to qualified taxpayers through its membership in the Free File Alliance, TaxAct also offers software that’s ideal for independent contractors. While larger businesses won’t find the tax support they need through TaxAct, independent contractors will find everything they need to file their tax returns accurately.

Some of the most notable features of TaxAct include Deduction Maximizer to help you get the most out of your return, the $100K Accuracy Guarantee, and year-round tax support. However, customers report that there are some drawbacks to using this software. Some users were dissatisfied that pricing has gone up, while others complained that they were required to upgrade to more expensive software before filing a return. Another complaint is that some users were booted off the software, continuously having to enter login information to complete their returns.

Pros

  • Easy to use
  • Locally-installed and cloud-based options
  • Excellent customer support

Cons

  • Unsuited for large businesses

TaxAct Tax Products & Pricing

TaxAct Self-Employed+ Edition

TaxAct Self-Employed+ Edition is online software that’s most suitable for self-employed taxpayers and independent contractors who have income reported on 1099-MISC forms. This software is priced at $80 and includes:

  • Federal return preparation and e-filing
  • Deduction Maximizer
  • Priority support
  • Seven-year storage of returns
  • Maximum refund and accuracy guarantees
  • Year-round support

TaxAct 2019 Self-Employed Edition

TaxAct 2019 Self-Employed Edition is similar to TaxAct Self-Employed+ but is locally-installed software. This product costs $124.90 and includes everything from TaxAct Self-Employed+, plus:

  • One free state return
  • Free amended returns

Customer Support & Tax Advice

TaxAct has numerous customer support options for its users. Users can get in touch via phone and in-app chat for tech and tax support. Users of the TaxAct 2019 Self-Employed+ software get priority support with a dedicated phone line and screen share capabilities. TaxAct also offers year-round tax support and advice as well as an online knowledgebase with many commonly asked tax questions.

taxact online self employed dashboard

Bottom Line

TaxAct offers easy-to-use tax software that’s available online or as a download. While larger businesses may not find everything they need with this software, independent contractors will benefit from the step-by-step guidance, quality customer support, and TaxAct’s accuracy guarantee.

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Are There Free Tax Software Options?

One reason so many taxpayers choose to do their own taxes is to save money. With attorneys and tax experts typically charging by the hour, costs can rack up quickly. For those looking to save a few bucks, the idea of a free tax return seems appealing. But as the old saying goes, if it sounds too good to be true, it usually is.

Fortunately, though, there are options for filing your taxes that are available at no cost. Even the major players in the tax space — including those on this list — offer free federal (and in some cases, state) tax filings. However, there are a few things to keep in mind before you start your search for free tax software.

First, understand that not everyone is eligible to file their federal returns for free. Depending on the tax software or preparer you use, there may be restrictions surrounding income, state of residence, and age.

Next, make sure that you select reputable, reliable tax software. You want to look for software that’s easy to use and offers solid customer support. The most well-known and highly-rated software programs are set up to ensure accuracy and to help maximize deductions to lower your tax liability.

The IRS makes it easy to find the right free software for filing your taxes. The IRS not only provides a list of companies that offer free filing but also has its Lookup Tool that helps match you to the right service for your situation. If you want to file your taxes for free, start with these companies. Please note that to use these services, you must meet specific requirements.

  • H&R Block: To qualify for H&R Block’s Free File Program, your Adjusted Gross Income (AGI) must be no more than $69,000, and you must be between the ages of 17 and 51. Taxpayers eligible for the Earned Income Credit (EIC) also qualify. Taxpayers in the military can also file provided their AGI doesn’t exceed $69,000. State returns are also free for qualified taxpayers.
  • TaxSlayer: TaxSlayer requires taxpayers to have an AGI of $69,000 or less to qualify for its IRS Free File program. Taxpayers must also be 51 years old or younger. Taxpayers eligible for the EIC also qualify. Taxpayers in the military can also file provided their AGI doesn’t exceed $69,000. State returns are free in select states.
  • TurboTax: To file your return for free through TurboTax, your AGI must be $36,000 or less. Taxpayers eligible for the EIC also qualify. Taxpayers in the military can also file provided their AGI doesn’t exceed $69,000. State returns are also free for qualified taxpayers.
  • TaxAct: TaxAct’s free federal return is available to taxpayers with an AGI of $59,000 or less. Taxpayers must also be 56 years old or younger. Taxpayers eligible for the Earned Income Credit (EIC) also qualify. Taxpayers in the military can also file provided their AGI doesn’t exceed $69,000. State returns are also free for qualified taxpayers.
  • Free 1040 Tax Return: If your AGI is $69,000 or less, you may qualify for free tax filing with Free 1040 Tax Return.com, Inc. To qualify, you must also be 70 years old or younger and live in a supported state. Active members of the military with an AGI of $69,000 or less also qualify for free filing. State returns are also free in select states.
  • ezTaxReturn.com: To qualify for free federal filing, your AGI must be $69,000 or less. You must also live in a supported state.
  • Online Taxes At OLT.com: For this service, you must have an AGI between $14,000 and $69,000. Active members of the military with an AGI of $69,000 or less also qualify for free filing. State returns are also free for qualified taxpayers.
  • FileYourTaxes.com: To file for free, you must have an AGI between $9,000 and $69,000. This service is available for taxpayers aged 65 or younger. Active members of the military with an AGI of $69,000 or less also qualify for free filing. State returns are also free in select states.
  • 1040NOW: A free federal return is available to taxpayers with an AGI of $69,000 or less that live in a supported state. In select states, your AGI must be $68,000 or less. Active members of the military with an AGI of $69,000 or less also qualify for free filing.
  • FreeTaxUSA: To qualify, you must have an AGI of $36,000 or less. Taxpayers eligible for the EIC also qualify. Taxpayers in the military can also file provided their AGI doesn’t exceed $69,000. State returns are also free in select states.

Even if you qualify to file your taxes for free, you may want to weigh your other options. Paid tax services for small business owners often offer features you won’t find with free software, such as advanced customer support and deduction optimization. Choosing a product specifically designed for business owners may cost more upfront, but it could save you money in the long run by maximizing your deductions and credits.

When Should I Hire A Tax Preparer Or Accountant?

Some business owners just have to bite the bullet and hire a tax preparer or accountant come tax time. When should you consider hiring a tax preparer or accountant? If any of the following are true, consider paying a professional to complete your tax return:

  • Lack Of Time: It’s no secret that business owners are busy. However, if you’re completely overwhelmed with day-to-day operations, are in the middle of a big transition, or simply don’t have the time to devote to your taxes, hire a professional to tackle the task.
  • Complicated Return: If your return is overly complicated — think investments, multiple businesses, partnerships, or corporations — consider hiring a tax pro to make sure your return is accurate.
  • Too Much Stress: Let’s face it, tax time can be stressful for anyone. But if the thought of filing an accurate return and potentially dealing with an IRS audit sends you spiraling into a panic attack, hiring a pro can help ease your stress.
  • Want To Maximize Deductions: Believe it or not, hiring an accountant or tax preparer can help you save money. That’s because these experts can help you pinpoint deductions and credits that lower your tax debt.

Hiring an accountant or tax preparer can be costly, but you can reduce your costs by preparing for tax time in advance. Even if you plan to do your taxes yourself, it’s never a bad idea to have an expert look over your return to make sure there are no errors — which can be both stressful and costly. At the very least, consider paying for software that offers a final review by a tax expert.

Don’t just hire an accountant — hire the right accountant for your business. Check out our post How To Find The Perfect Accountant For Your Small Business to learn what to look for before hiring someone.

Choosing The Right Small Business Tax Software

Now that you’re familiar with some of the most reputable tax software options on the market, the next step is to choose the right software for your business. Every business has its own unique needs, and unfortunately, there is no one-size-fits-all solution when it comes to selecting tax software. But there are a few key tips to keep in mind to help you narrow down your options and pick the software that works for you. Consider the following:

  • Business Structure: The legal structure of your business should influence your choice in tax software. If you’re a contractor who only needs to file a Schedule C, you’ll find that most tax software for businesses fits the bill. On the other hand, if you’re in a partnership or your business is a corporation, look for software that offers the tax forms and support you need to confidently prep and file your tax return.
  • Audit Protection: Some tax software has at least some form of audit protection built-in. Others, however, offer additional protection for free or for an extra fee. This could include support during the audit, correspondence with the IRS, or even in-person representation. If an audit is a worry you have when filing your taxes, consider purchasing software with added protection for your peace of mind.
  • Your Tax Experience: Most well-known tax software makes it easier than ever to file your taxes on your own. However, if you have a very complicated return, specific questions that require expertise, or have no prior tax experience, consider using software that offers an easy-to-use interface, live help options, and other features to help you through the process.
  • Usability: Software that’s easy and organized to one person may feel hard to navigate when you use it. To avoid being stuck with software that’s a real headache, take advantage of free trials and offers. Many companies allow you to use the software for free and pay only when you file. Sign up for the software options that appeal to you and start testing!

Tax time doesn’t have to be a hassle, and picking the right software can help alleviate tax-time stress. Prepare during the year so that you’ll be ready come tax time, sign up for the software of your choosing, and file your taxes confidently. Good luck!

 

In Summary: Best Tax Software For Filing Small Business Taxes

  1. TurboTax: Best for small businesses that want tax software with lots of features and excellent support
  2. H&R Block: Best for corporations, partnerships, and LLCs
  3. Jackson Hewitt: Best for self-employed taxpayers with an income of $100,000 or more
  4. TaxSlayer: Best for freelancers and side hustlers
  5. TaxAct: Best for independent contractors
Erica Seppala

Erica Seppala

Erica is a writer based in Greenville, South Carolina. She is a graduate of Limestone College. Initially determined to be an accountant, she put away the calculator and picked up a laptop to pursue her dream of being a writer. Erica has spent the past 10 years writing blogs and articles for hundreds of private clients, and she loves sharing her love of research and the written word with everyone around her.
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We highly recommend Lightspeed POS for small businesses looking for a feature-rich, tablet-based point of sale system. PROMO: Save up to $1,000 when you sign up by November 30th.

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We Recommend Fundera 🏆

Fundera is one of our top picks for SBA loans!

 

 

Fundera is a free-to-use marketplace that allows you to compare lenders side-by-side. Easily find SBA 7(a)loans alongside other financing options.

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We Recommend ShippingEasy 🏆

ShippingEasy is one of our top picks for shipping software!

 

 

ShippingEasy got a 5-star review from our team. Get a 30-day free trial to access discounted USPS and UPS shipping rates and print labels in no time. No credit card required.

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We Recommend Square POS 🏆

Square POS is one of our top picks for Point of Sale!

 

 

Square is free to use and currently includes a free card reader at sign-up!

No credit card is required to create your account.

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Get started with no commitment today.


 

Our unbiased reviews and content are supported in part by affiliate partnerships, and we adhere to strict guidelines to preserve editorial integrity. The editorial content on this page is not provided by any of the companies mentioned and has not been reviewed, approved or otherwise endorsed by any of these entities. Opinions expressed here are author’s alone.

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