INCOME TAX STATUS |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| TopBuild Corp. 401(k) Plan | |
| INCOME TAX STATUS | |
| INCOME TAX STATUS | 4. INCOME TAX STATUS The Plan received a determination letter dated June 30, 2020, in which the Internal Revenue Service stated the Plan, as then designed, was in compliance with the applicable requirements of the Internal Revenue Code (“IRC”). Although the Plan has been amended since receiving the determination letter, the Plan administrator and the Plan’s tax counsel believe that the Plan is designed, and is currently being operated, in compliance with the applicable requirements of the IRC and, therefore, believe that the , and the related trust is tax-exempt. Therefore, no provision for income taxes has been included in the Plan’s financial statements. U.S. GAAP requires the Plan’s management to evaluate tax positions taken by the Plan and recognize a tax liability if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2025 and 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress. |