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Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Us Gaap Asc606 RevenueUS GAAP revenue recognition under ASC 606 (Revenue from Contracts with Customers) and the related contract-cost guidance in ASC 340-40. Covers the five-step model — identify the contract, identify performance obligations, determine the transaction price, allocate it, and recognize revenue as or when obligations are satisfied — plus variable consideration and the constraint, significant financing components, principal-versus-agent, licenses, contract modifications, contract assets and liabilit...Votes: 0GitHub stars: 478
- Us Gaap Asc805 Business CombinationsUS GAAP accounting for business combinations under ASC 805 (Business Combinations) and the related goodwill guidance in ASC 350 (Intangibles — Goodwill and Other). Covers the acquisition method — identify the acquirer, determine the acquisition date, recognize and measure the identifiable assets acquired, liabilities assumed and any non-controlling interest at fair value, and recognize goodwill or a bargain purchase gain — plus consideration transferred and contingent consideration, acquisiti...Votes: 0GitHub stars: 478
- Us Gaap Asc842 LeasesUS GAAP lease accounting under ASC 842 (Leases). Covers the lessee dual model — every lease (other than short-term) puts a right-of-use asset and a lease liability on the balance sheet, then splits into finance leases (front-loaded interest + straight-line ROU amortization) versus operating leases (a single straight-line total lease cost). Covers lease identification and the finance-versus-operating classification criteria, initial and subsequent measurement, the discount rate, short-term and...Votes: 0GitHub stars: 478
- Us Gaap Debt Vs EquityUS GAAP classification of issued financial instruments as liabilities, equity, mezzanine (temporary) equity, or compound instruments under ASC 480 (Distinguishing Liabilities from Equity), ASC 470-20 (convertible debt, as amended by ASU 2020-06), ASC 815-40 (contracts in an entity's own equity), and ASC 505 (equity). Covers the three classes of freestanding instruments classified as liabilities, the post-ASU 2020-06 single-liability model for most convertible debt, the indexed-to-own-stock an...Votes: 0GitHub stars: 478
- Us Gilti Fdii BeatTier 2 US federal international tax content skill for the TCJA-era provisions §951A GILTI, §250 FDII, §59A BEAT, plus surviving Subpart F. Covers tax year 2025 including the 50% §250 GILTI deduction (effective 10.5% rate for C-corps), the 37.5% FDII deduction (effective 13.125%), and the BEAT 10% rate on modified taxable income for corps with >$500M average gross receipts and >3% base erosion percentage; for tax years beginning after Dec. 31, 2025, OBBBA shifts GILTI/FDII to NCTI/FDDEI with 4...Votes: 0GitHub stars: 478
- Us Hiring Your Children And Accountable PlansHow a US business owner can pay their own child a reasonable wage (payroll tax exemption only for a parent's sole proprietorship or parents-only partnership, never a corporation or S corporation; the child's dependent standard deduction; kiddie tax does not reach wages) and reimburse owners and employees tax-free through an accountable plan (three requirements, 60 and 120 day safe harbors, two 2026 mileage rates, per diem limits for owners), federal, tax year 2026.Votes: 0GitHub stars: 478
- Us Irs Collections And ControversyTier 2 US federal content skill for IRS notices, audits, collections, and controversy procedures. Covers common notices (CP2000, CP14, CP504, LT11/CP90), the 30-day Collection Due Process window under §6330 (Form 12153), the 10-year Collection Statute Expiration Date under §6502, collection alternatives (installment agreement, currently-not-collectible, offer in compromise, partial-pay IA), audit types and the §7430 attorney fees rule, Tax Court / District Court / Claims Court forum choice, §...Votes: 0GitHub stars: 478
- Us Major PartnersUse when asked about US Major Partners. Quick ReferenceVotes: 0GitHub stars: 478
- Us Multi State Residency And AllocationTier 2 US federal-level content skill for multi-state residency, domicile, part-year residency, statutory residency (e.g. NY 183-day + abode rule), nonresident income sourcing, the convenience-of-the-employer rule (NY, NJ, CT, PA, NE, AR — partially), equity compensation allocation (stock options grant-to-exercise, RSU grant-to-vest), §4 USC 114 federal preemption of pension source taxation, resident credit for taxes paid to other states, reciprocal-agreement states (PA-NJ, OH-WV-KY-IN-MI-PA-...Votes: 0GitHub stars: 478
- Us Nft TaxUS federal tax treatment of NFTs (non-fungible tokens) — property classification, collectible look-through 28% rate (PROPOSED, Notice 2023-27), creator (ordinary + SE) vs investor (capital) treatment, royalties, minting/gas basis, and gifting/donation. Broader crypto rules: us-crypto-tax, us-crypto-income-events, us-crypto-reporting.Votes: 0GitHub stars: 478
- Us Nonresident CgtUS capital gains tax for non-resident aliens: FIRPTA withholding on US real property, ECI rules, FDAP withholding, portfolio interest exemption. Trigger on: \"FIRPTA\", \"non-resident alien US CGT\", \"sell US property non-resident\", \"10% FIRPTA withholding\", \"15% FIRPTA withholding\", \"ECI US non-resident\", \"US real property interest USRPI\", \"withholding certificate FIRPTA\", \"non-resident selling US shares\". For US residents see us-capital-gains.Votes: 0GitHub stars: 478
- Us Ny Freelance IntakeALWAYS USE THIS SKILL when a user asks for help preparing their US federal or New York state tax return AND mentions freelancing, self-employment, software development, contracting, sole proprietorship, or a single-member LLC in New York. Trigger on phrases like \"I'm a freelancer in New York\", \"NYC self-employed taxes\", \"I have an LLC in NY\", \"New York freelance tax return\", \"I live in Manhattan and do contracting\", or any similar phrasing where the user is a New York-resident freel...Votes: 0GitHub stars: 478
- Us Ny Return AssemblyFinal orchestrator skill that assembles the complete federal and New York State filing package for New York resident sole proprietors and single-member LLCs disregarded for federal tax. Consumes outputs from all federal content skills (bookkeeping, Schedule C/SE, QBI, retirement, SE health insurance, quarterly estimated tax, federal assembly, 1099-NEC) and all New York content skills (IT-201 individual return, NYC UBT Form NYC-202 where applicable, NY estimated tax IT-2105, MCTMT) to produce ...Votes: 0GitHub stars: 478
- Us Opportunity ZonesQualified Opportunity Zone investing under sections 1400Z-1 and 1400Z-2 as amended by Public Law 119-21: the 180-day window, the 2026 inclusion of gain deferred under the original rules, which basis step-ups still count, the 10-year election, Form 8997, and the new rules for investments from 2027 (five-year rolling deferral, rural funds, the 30-year cap, fund reporting penalties). Use for an investor with a large capital gain and their adviser.Votes: 0GitHub stars: 478
- Us Pl 86 272 Income Tax NexusTier 2 US federal content skill for Public Law 86-272 (15 USC §§381-384) — the federal statute that prevents states from imposing income tax on out-of-state sellers whose only activity is solicitation of tangible personal property orders shipped from out of state. Covers the 2021/2024 MTC revised statement that erodes P.L. 86-272 protection for nearly all internet-era activities (customer accounts, live chat, online reviews, post-sale service), California's FTB Legal Rulings 2022-01/02, New Y...Votes: 0GitHub stars: 478
- Us Pte State MatrixTier 2 US federal-level reference skill providing the comprehensive state-by-state matrix of Pass-Through Entity Tax (PTET) elections under the SALT-cap workaround blessed by IRS Notice 2020-75 and codified state-by-state from 2021 onward. Covers election deadlines, rates, eligibility, owner-credit refundability, estimated-tax requirements, and resident-credit interactions for the 35+ states that have enacted PTET regimes. Includes a 5-step decision framework for electing PTET and common-trap...Votes: 0GitHub stars: 478
- Us Qbi DeductionTier 2 content skill for computing the §199A Qualified Business Income deduction for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 under the One Big Beautiful Bill Act (P.L. 119-21, July 4 2025) which made §199A permanent at 20%. Handles the QBI calculation from Schedule C net profit, the deductible SE tax and SE health insurance adjustments, the taxable income thresholds ($197,300 single / $394,600 MFJ), phase-in ranges for SSTB and W-2...Votes: 0GitHub stars: 478
- Us Quarterly Estimated TaxUse this skill whenever asked about US federal quarterly estimated income tax payments for sole proprietors and single-member LLCs. Trigger on phrases like \"1040-ES\", \"estimated tax\", \"quarterly tax\", \"safe harbor\", \"underpayment penalty\", \"Form 2210\", \"annualized income\", or any question about federal estimated tax requirements. Covers the $1,000 threshold, 100%/110% prior-year safe harbor, 90% current-year method, quarterly due dates, annualized income instalment method, Form ...Votes: 0GitHub stars: 478
- Us R And D Section 174 And 41Tier 2 US federal content skill for the §174 mandatory R&E capitalization regime (TCJA, eff. 1/1/2022, 5-year domestic / 15-year foreign amortization, half-year convention) and the §41 R&D Credit (Regular Credit 20% / Alternative Simplified Credit 14%, four-part test, contract research at 65%, IUS software hurdle), including the §41(h) payroll tax credit election for Qualified Small Businesses (< $5M gross, no prior receipts beyond Immediate expensing unless §174A(c) amortization election is ...Votes: 0GitHub stars: 478
- Us Real Estate Professional And Short Term RentalsUS federal passive activity loss rules for rental property owners: why rental losses are passive, the active participation allowance and its phase-out, real estate professional status (the more-than-half and 750-hour tests, spouses, the election to aggregate rentals), the seven material participation tests, the short-term rental (average stay seven days or less) rule, Form 8582, records and when to refer.Votes: 0GitHub stars: 478
- Us S Corp Election DecisionTier 2 content skill for evaluating whether a US sole proprietor or single-member LLC should elect S-corporation status under IRC §1362 via Form 2553. Covers the SE tax savings analysis (salary subject to FICA, distributions not), the reasonable salary requirement under IRC §3121 and IRS audit scrutiny, the break-even analysis where SE tax savings exceed incremental costs, the QBI deduction interaction under §199A (W-2 wages increase QBI limitation room), state-specific disadvantages (Califor...Votes: 0GitHub stars: 478
- Us Sales Tax Nexus 50 State MatrixTier 2 US federal-level reference skill providing the post-Wayfair economic-nexus threshold table for every US state plus DC and Puerto Rico. Covers sales/transaction thresholds, effective dates, lookback periods, marketplace facilitator laws, the SaaS-taxability list (HI/MA/NY/OH/PA/RI/SC/TN/TX/UT/WA/WV), the no-sales-tax NOMAD states (NH/OR/MT/AK/DE), Amazon FBA physical-presence nexus through inventory in 3PL warehouses, the difference between sales-tax and income-tax nexus, voluntary disc...Votes: 0GitHub stars: 478
- Us Sales TaxUse this skill whenever asked about United States sales tax, use tax, sales tax nexus, multi-state tax compliance, sales tax returns, exemption certificates, taxability of goods or services, economic nexus, or any request involving US state-level consumption taxes. Trigger on phrases like \"sales tax\", \"use tax\", \"nexus\", \"Wayfair\", \"sales tax return\", \"exemption certificate\", \"resale certificate\", \"taxability\", \"sales tax rate\", \"marketplace facilitator\", \"Streamlined Sal...Votes: 0GitHub stars: 478
- Us Schedule C And Se ComputationTier 2 content skill for computing Schedule C bottom line, Form 8829 home office (actual method), and Schedule SE self-employment tax for US sole proprietors and single-member LLCs disregarded for federal tax. Covers tax year 2025 with the 2025 Social Security wage base of $176,100, the 92.35% net SE earnings adjustment under IRC 1402(a)(12), the 12.4% OASDI rate, the 2.9% Medicare rate, and the 0.9% Additional Medicare Tax thresholds. Handles Schedule C Lines 1-32, the 280A home office gross...Votes: 0GitHub stars: 478
- Us Section 1031 Like Kind ExchangeTier 2 US federal content skill for IRC §1031 like-kind exchange of real property post-TCJA (real property only since 2018). Covers the 45-day identification and 180-day exchange windows, qualified intermediary requirement, the 3-property / 200% / 95% identification rules, reverse exchanges under Rev. Proc. 2000-37, build-to-suit improvement exchanges, basis carryover and boot taxation, related-party 2-year rule under §1031(f), TIC structure per Rev. Proc. 2002-22, drop-and-swap partnership w...Votes: 0GitHub stars: 478
- Us Section 1202 QsbsTier 2 US federal content skill for IRC §1202 Qualified Small Business Stock gain exclusion. Covers OBBBA P.L. 119-21 (July 2025) expansion including the new tiered exclusion (50% at 3 years, 75% at 4 years, 100% at 5 years), the $75M gross-asset cap (raised from $50M), the $15M per-issuer cap (raised from $10M), the §1202(e)(3) SSTB exclusion list, §1045 rollover with 60-day reinvestment, AMT treatment for post-2010 stock, state conformity (CA non-conforming), QSBS-destroying events (S-corp ...Votes: 0GitHub stars: 478
- Us Section 179 And Bonus DepreciationSection 179 expensing and bonus depreciation (section 168(k)) for US business owners in 2026: the section 179 limit, phase-out and business income limit, bonus depreciation after the One Big Beautiful Bill Act and the binding-contract acquisition rule, heavy SUVs over 6,000 pounds versus passenger car depreciation caps, listed property business use and recapture, standard mileage versus actual expenses, section 1245 recapture and Form 4562.Votes: 0GitHub stars: 478
- Us Secure 2 And Retirement UpdatesTier 2 US federal content skill for SECURE Act 2.0 (Division T of CAA 2023) retirement plan changes plus IRS guidance through 2025. Covers the RMD age 73 (born 1951-1959) / 75 (born 1960+) transition, the $11,250 super catch-up for ages 60-63 effective 2025, the 2026 Roth-mandatory catch-up for $145k+ wage earners (delayed from 2024), the inherited-IRA annual RMDs during the 10-year rule effective 2025 per the July 2024 final regs, Saver's Match replacing Saver's Credit in 2027, Solo 401(k) a...Votes: 0GitHub stars: 478
- Us Self Employed Health InsuranceTier 2 content skill for computing the self-employed health insurance deduction under IRC §162(l) for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 rules including the 100% deduction for medical, dental, vision, and qualified long-term care premiums, the age-based long-term care premium limits, the net SE earnings limitation, the employer-sponsored plan eligibility bar, the Medicare premium eligibility rules (Parts A voluntary, B, D, Med...Votes: 0GitHub stars: 478
- Us Self Employed RetirementTier 2 content skill for computing the self-employed retirement contribution deduction for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 SEP-IRA, Solo 401(k), SIMPLE IRA, and traditional/Roth IRA options with SECURE 2.0 super catch-up provisions. Handles the net SE earnings calculation, the 92.35% adjustment, the employer contribution formula (20% effective rate for sole props), employee deferral limits ($23,500), catch-up and super catc...Votes: 0GitHub stars: 478
- Us Sole Prop BookkeepingTier 2 content skill for classifying business transactions into US federal Schedule C (Form 1040) line items for sole proprietors and single-member LLCs disregarded for federal tax. Covers tax year 2025 under OBBBA (P.L. 119-21) with post-OBBBA depreciation rules, permanent QBI framework, and new tip/overtime/auto loan interest deductions. Handles Schedule C Parts I-V, the §162 ordinary and necessary standard, §263 capitalization, §280A home office, §280F vehicle and listed property, §274 sub...Votes: 0GitHub stars: 478
- Us State Bonus Depreciation Conformity MatrixTier 2 US federal-level reference skill providing the 50-state matrix of conformity to federal §168(k) bonus depreciation and §179 expensing. Covers tax year 2025 including state-by-state add-back requirements (CA never conforms with $25k §179 cap, NY decoupled since 2003, NJ partial, PA decoupled bonus with §179 conformity, etc.), recovery mechanisms for state add-backs (typically over 5 years or via decoupled MACRS lifetime), §163(j) interest limit conformity, NOL post-TCJA conformity, and ...Votes: 0GitHub stars: 478
- Us State Estimated Tax Safe Harbors MatrixTier 2 US federal-level reference skill providing the 50-state matrix of estimated tax safe-harbor rules for individuals and corporations. Covers tax year 2025 including California's unique 30/40/0/30 installment schedule under R&TC §19136 (which differs from the federal 25/25/25/25 equal-installment rule), New York's corporate Mandatory First Installment (MFI) of 25% or 40% based on prior-year liability, state-by-state safe-harbor percentages (most mirror federal 100%/110% but some require 9...Votes: 0GitHub stars: 478
- Us State Formation MatrixTier 2 US federal-level reference skill providing the 50-state at-a-glance entity formation matrix for LLCs and corporations — initial filing fees, annual report fees, minimum franchise and privilege taxes (CA $800, DE $300 LLC, TN $100 minimum, NV $325 + business license), registered agent requirements, foreign qualification thresholds, publication requirements (NY, AZ, NE), Series LLC availability (DE/IL/TX/TN/NV/UT and others), Professional Service Entity rules (PLLC/PC), and the Corporate...Votes: 0GitHub stars: 478
- Us State New Hire Reporting MatrixTier 2 US federal-level reference skill providing the 50-state matrix of new-hire reporting requirements under PRWORA §453A. Covers tax year 2025 including each state's reporting agency and online portal URL, the 20-day federal deadline plus state variations, multistate employer single-state designation election under §453A(b)(2), independent contractor reporting requirements (CA DE 542, NY, NJ, MA, KY, FL state-specific), penalty ranges from $25 to $500 per missed report, conditional and reh...Votes: 0GitHub stars: 478
- Us State Payroll MatrixTier 2 US federal-level reference skill providing the 50-state at-a-glance payroll matrix covering income-tax withholding registration, quarterly return forms and due dates, SUTA wage base and rate ranges, new-hire reporting agencies and 20-day deadlines under §453A, state disability and paid family/medical leave mandates (CA SDI, NY/NJ DBL, CO FAMLI, MA PFML, WA PFML, OR Paid Leave, CT PFML, DC PFL), local payroll taxes (PA Act 32 EIT, OH RITA/CCA, NYC, CA SDI), and state-specific quirks (Ca...Votes: 0GitHub stars: 478
- Us Tax ResidencyUS tax residency for non-US-citizens: substantial presence test, green card test, first-year election, closer connection exception, treaty tie-breaker, dual-status returns. Trigger on: \"US tax resident alien\", \"substantial presence test\", \"183-day US test\", \"green card tax residency\", \"first year election US\", \"closer connection exception\", \"US dual status return\", \"non-resident alien US\", \"treaty tie-breaker US\", \"moving to US taxes\", \"leaving US taxes\". US citizens are...Votes: 0GitHub stars: 478
- Us Tax Return Review Supporting Documents FindingsExplains what the IRS asks for when it reviews a filed tax return, how long supporting records must be kept, and the deadlines for responding to or appealing the examination findings, for individual and business taxpayers notified that their return is under audit.Votes: 0GitHub stars: 478
- Us Tx Freelance IntakeALWAYS USE THIS SKILL when a user asks for help preparing their US federal tax return AND mentions freelancing, self-employment, software development, contracting, sole proprietorship, or a single-member LLC in Texas. Trigger on phrases like \"I'm a freelancer in Texas\", \"Texas self-employed taxes\", \"I have an LLC in TX\", \"Houston contractor tax return\", \"Austin freelance developer\", or any similar phrasing where the user is a Texas-resident freelancer needing tax return preparation....Votes: 0GitHub stars: 478
- Us Tx Return AssemblyFinal orchestrator skill that assembles the complete federal and Texas compliance filing package for Texas resident sole proprietors and single-member LLCs disregarded for federal tax. Consumes outputs from all federal content skills (bookkeeping, Schedule C/SE, QBI, retirement, SE health insurance, quarterly estimated tax, federal assembly, 1099-NEC) and Texas compliance skills (franchise tax Form 05-102 or 05-158/05-169, sales tax where applicable) to produce a single unified reviewer packa...Votes: 0GitHub stars: 478
- Ut Income TaxUse this skill whenever asked about Utah individual income tax, Utah Form TC-40, Utah flat tax rate, Utah taxpayer tax credit, Utah self-employment tax at the state level, or any Utah personal income tax question for sole proprietors. Trigger on phrases like \"Utah income tax\", \"UT income tax\", \"Form TC-40\", \"Utah flat tax\", \"Utah taxpayer tax credit\", \"Utah 4.45%\", or any request involving Utah state individual income tax computation or filing.Votes: 0GitHub stars: 478
- Ut Sales TaxUse this skill whenever asked about Utah sales tax, Utah use tax, USTC sales tax filing, Utah grocery tax reduced rate, Utah SaaS tax, or Utah sales tax compliance. Trigger on phrases like \"Utah sales tax\", \"UT sales tax\", \"Utah Code §59-12\", \"USTC\", \"Utah grocery tax\", \"Utah SaaS\", \"Utah SST\", or any request involving Utah state and local sales and use tax compliance. ALWAYS load us-sales-tax first for federal context.Votes: 0GitHub stars: 478
- Utah Sales TaxUse this skill whenever asked about Utah sales tax, Utah use tax, USTC sales tax filing, Utah grocery tax reduced rate, Utah SaaS tax, or Utah sales tax compliance. Trigger on phrases like \"Utah sales tax\", \"UT sales tax\", \"Utah Code §59-12\", \"USTC\", \"Utah grocery tax\", \"Utah SaaS\", \"Utah SST\", or any request involving Utah state and local sales and use tax compliance. ALWAYS load us-sales-tax first for federal context.Votes: 0GitHub stars: 478
- Uy Company FormationSource-cited draft: company formation & entity choice for Uruguay (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Uy Corporate Income TaxSource-cited draft: corporate income tax for Uruguay (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Uy Tax OverviewSource-cited draft: tax overview for Uruguay (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Uz Company FormationSource-cited draft: company formation & entity choice for Uzbekistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Uz Corporate Income TaxSource-cited draft: corporate income tax for Uzbekistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Uz Tax OverviewSource-cited draft: tax overview for Uzbekistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Uzbekistan Income TaxUse this skill whenever asked about Uzbekistan personal income tax (PIT) for individuals, self-employed persons, and individual entrepreneurs. Trigger on phrases like \"how much income tax in Uzbekistan\", \"Uzbekistan PIT\", \"soliq\", \"12% flat tax\", \"INPS pension\", \"social tax\", \"individual entrepreneur turnover tax\", \"non-resident tax Uzbekistan\", \"annual income declaration\", \"dividends tax Uzbekistan\", \"payroll Uzbekistan\", \"minimum wage UZS\", \"BHM/BRV base amount\", o...Votes: 0GitHub stars: 478