The WordPress core uses .htaccess for two things: Permalinks and Multisite. This means that .htaccess is only required if you have enabled either of these features. Otherwise, .htaccess is entirely optional for default WordPress installations. Beyond the WP core, many plugins also use the .htaccess file for custom directives involving rewrites, redirects, custom headers, file compression, and much more. In many cases, such plugins add their .htaccess rules to your .htaccess file automatically, behind the scenes.
So even if you haven’t enabled Permalinks or Multisite, your site may be using .htaccess rules added by WordPress plugins for various types of functionality. That’s one of the cool things about .htaccess: it can be configured and customized to improve your site’s performance, security, and usability. To help you get started, this tutorial provides a collection of .htaccess techniques that are useful for any WordPress-powered site. Combined into a blank .htaccess file, these techniques serve as a great starting point for creating your own custom .htaccess file for WordPress.
Source : Perishable Press
