[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M6CNBA7D2WZ507AMAYC2D761":3,"skill-same:01M6CNBA7D2WZ507AMAYC2D761":103},{"skillNo":4,"name":5,"nameZh":6,"description":7,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":16,"categories":17,"keywords":31,"publishedAt":52,"linkOnly":53,"markdownContent":54,"markdownBody":55,"frontMatter":56,"refName":61,"commitSha":62,"skillDirectory":63,"forksCount":64,"repositoryHtmlUrl":65,"repositoryHomepageUrl":66,"ownerHtmlUrl":67,"ownerBlogUrl":68,"ownerDescription":69,"updatedAt":70,"install":71,"resources":84},"01M6CNBA7D2WZ507AMAYC2D761","tax-filing",null,"End-to-end corporate and personal tax preparation: data gathering from Xero\u002Fbank statements\u002FGmail\u002FObsidian\u002FGoogle Drive, P&L generation, IRS compliance analysis, tax calculation, document staging, and payment guidance. Use this skill when the user mentions tax filing, tax preparation, P&L report, Form 1120, Form 1040,  corporate tax, personal tax return, Sorsher, accountant meeting, tax deadline, estimated tax payment, IRS payment, extension filing, 1099, W-2, bank statement analysis for taxes, constructive dividends, home office deduction, or any tax-year financial preparation. Also activate when the user wants to analyze business expenses, calculate tax liability, prepare audit documentation, or generate invoices for foreign contractors. This skill handles both C-Corp (Form 1120) and personal MFJ (Form 1040) returns.","anton-abyzov\u002Fvskill","anton-abyzov","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F979819?v=4","01M6CN5XDNZDM4A59WYJ1MF0DF","Anton Abyzov","01M6CN5XHVS7FXP067EJQVVZHK",47,"MIT","https:\u002F\u002Fgithub.com\u002Fanton-abyzov\u002Fvskill\u002Fblob\u002Fmain\u002Fplugins\u002Fpersonal\u002Fskills\u002Ftax-filing\u002FSKILL.md",[18,23,28],{"categoryNo":19,"categoryName":20,"taxonomyType":21,"taxonomyTypeDesc":22},"01JBSEEDCAT000000000000023","Skill与智能体开发","SCENARIO","使用场景",{"categoryNo":24,"categoryName":25,"taxonomyType":26,"taxonomyTypeDesc":27},"01JBSEEDCAT000000000000037","律师与法务","PROFESSION","适用职业",{"categoryNo":29,"categoryName":30,"taxonomyType":26,"taxonomyTypeDesc":27},"01JBSEEDCAT000000000000040","财务",[32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51],"tax filing","tax","analysis","activate","document","use","business","calculate","returns","analyze","gmail","data","office","audit","google drive","generate","documentation","obsidian","personal","google","2026-11-10 10:12:30",false,"---\nname: tax-filing\ndescription: >\n  End-to-end corporate and personal tax preparation: data gathering from Xero\u002Fbank statements\u002FGmail\u002FObsidian\u002FGoogle Drive,\n  P&L generation, IRS compliance analysis, tax calculation, document staging, and payment guidance.\n  Use this skill when the user mentions tax filing, tax preparation, P&L report, Form 1120, Form 1040, \n  corporate tax, personal tax return, Sorsher, accountant meeting, tax deadline, estimated tax payment,\n  IRS payment, extension filing, 1099, W-2, bank statement analysis for taxes, constructive dividends,\n  home office deduction, or any tax-year financial preparation. Also activate when the user wants to\n  analyze business expenses, calculate tax liability, prepare audit documentation, or generate invoices\n  for foreign contractors. This skill handles both C-Corp (Form 1120) and personal MFJ (Form 1040) returns.\nversion: 1.0.2\nmetadata:\n  version: 1.0.2\n  tags: tax, irs, accounting, ccorp, 1120, 1040, xero, finance\n---\n\n# Tax Filing Skill\n\nAutomates the entire tax preparation workflow for a small business (C-Corp, S-Corp, or LLC) and the owner's personal return. Built from real-world experience preparing a Delaware C-Corporation Form 1120 and MFJ Form 1040 with three children.\n\n## How This Skill Works\n\nTax preparation is a 7-phase pipeline. Each phase builds on the previous one. Run phases in order, but use parallel sub-agents within each phase to maximize speed.\n\n---\n\n## Phase 1: Data Gathering\n\nLaunch these 5 research agents **in parallel**:\n\n### Agent 1: Accounting System Export\n- If Xero: use the Xero API (OAuth2 custom connection) to export all data\n  - Settings: organization, chart of accounts, tax rates, contacts\n  - Per-year: bank transactions, journals, invoices, payments, reports (P&L, balance sheet, trial balance, bank summary)\n  - Note: bank STATEMENT LINES (unreconciled items in Xero UI) are NOT accessible via API -- only matched transactions\n- If no accounting system: skip to bank statement analysis\n\n### Agent 2: Obsidian Vault Search\n- Auto-discover vault: check `~\u002FProjects\u002FObsidian\u002F*\u002F` or common locations\n- Search for: tax, filing, 1099, W-2, P&L, accountant name, company name, EIN, EFTPS\n- Read all synthesis docs in `wiki\u002Fsynthesis\u002Ftax-*`\n- Extract: credentials (EFTPS, accountant portal), prior research, income flow maps, bank analyses\n- Check for prior year preparation documents\n\n### Agent 3: Gmail Search\n- Search for accountant correspondence (extension status, appointment details, portal links)\n- Search for tax forms: W-2 notifications (ADP, Gusto), 1099 (Ascen, KForce, Robinhood, BofA), 1095-C\n- Search for: Xero invoices, Hetzner\u002FCloudflare\u002Fhosting invoices, bank connection notifications\n- Search for Delaware franchise tax correspondence\n- Extract: meeting dates, deadlines, payment confirmations, document statuses\n\n### Agent 4: Google Drive \u002F Filesystem Search\n- Auto-discover Google Drive mount: `~\u002FLibrary\u002FCloudStorage\u002FGoogleDrive-*\u002FMy Drive\u002F`\n- Search for organized tax folder (e.g., `Finance-&-Legal\u002FTax\u002F{year}-Tax-Filing\u002F`)\n- Inventory: W-2 PDFs, 1099 PDFs, bank statements, prior returns, invoices, contracts\n- Also check `~\u002FDownloads\u002F` for recently downloaded tax files\n- Read the prior year's filed corporate return (Form 1120) to understand how the accountant structured categories\n\n### Agent 5: Bank Statement Analysis\n- Find bank statement PDFs (Chase, BofA, Mercury, etc.)\n- If a categorized analysis already exists in Obsidian (`chase-*-full-analysis.md`), use it\n- Otherwise, read each monthly statement and categorize every deposit and withdrawal\n- Key classifications:\n  - **Revenue**: C2C consulting deposits (KForce, Ascen, KPG99, etc.), platform fees\n  - **NOT revenue**: owner Zelle transfers (capital contributions), card purchase returns, CC cash redemptions, family transfers\n  - **Business expenses**: hosting, software, insurance, travel, meals, advertising\n  - **Personal expenses through business** (constructive dividends): mortgage, HOA, utilities, personal subscriptions\n  - **Payroll**: Gusto deposits may be client payments routed through Gusto (not self-payroll) -- check W-2 package to verify\n\n---\n\n## Phase 2: Analysis & Classification\n\nAfter all agents return, synthesize findings:\n\n### Revenue Classification\n- Match bank deposits to contracts\u002F1099s\n- Verify: does the 1099 list the corporation's EIN or the owner's SSN? This determines which return it belongs to.\n- C2C consulting through a corporation may NOT receive a 1099-NEC -- bank deposits + invoices are sufficient proof\n- Soccer\u002Fpersonal Zelle payments in business account = NOT business revenue unless for services rendered\n\n### Expense Classification (Use Prior Year's Categories)\nRead the prior year Form 1120 to match Sorsher's\u002Faccountant's category structure. Common mapping:\n\n| IRS Line | Category | What Goes Here |\n|---|---|---|\n| Line 20 | Advertising | Foreign marketing agencies, HYPE\u002Faccelerator programs, local tournament promotion |\n| Line 13 | Salaries & Wages | Employee W-2 wages (from Gusto W-2 package) |\n| Line 17 | Taxes & Licenses | Delaware Division of Revenue, state taxes |\n| Line 26 | Other Deductions | Everything else (see detail sheet) |\n\nLine 26 detail categories: Computer & Internet, Travel, Business Meals (50%), Marketing & Promotion, Insurance, Legal & Professional Fees, Licenses & Permits, Office Expense, Automobile, Home Office Reimbursement, Miscellaneous.\n\n### Critical Reclassification Rules\n- **Owner Zelle to business**: capital contribution (Director's Loan account 2700), not revenue\n- **Mortgage\u002FHOA\u002Futilities from business account**: shareholder distributions, not deductible expenses\n- **Home office portion** of housing costs: deductible ONLY through formal accountable plan (IRC 62(c))\n- **Gusto deposits**: check the Gusto W-2 package. If no W-2 was issued to the owner, those deposits were likely client payments, not payroll wash\n- **Cash-basis accounting**: expense is recognized when paid, regardless of when services were performed\n\n---\n\n## Phase 3: P&L Generation\n\nRead `references\u002Fpnl-template.html` for the exact HTML\u002FCSS template.\n\n### Generate the Income Statement\n- Use the template with Georgia serif font, double-ruled borders, professional formatting\n- Include: Revenue by client, Total Revenue, Expenses by category, Total Expenses, Net Income, Tax computation box, YoY comparison table\n- Convert to PDF: `\"\u002FApplications\u002FGoogle Chrome.app\u002FContents\u002FMacOS\u002FGoogle Chrome\" --headless --disable-gpu --print-to-pdf=\"output.pdf\" input.html`\n- If Chrome is not available, try `pandoc` with `--pdf-engine=pdflatex` or `wkhtmltopdf`\n\n### Generate Supporting Invoices (if needed)\nRead `references\u002Finvoice-template.html` for the template. Generate quarterly invoices for:\n- Foreign advertising\u002Fmarketing providers (with their tax ID, address, service descriptions)\n- Accelerator programs or one-time large expenses\n- Mark payment method (bank transfer vs cash) on each invoice\n\n---\n\n## Phase 4: IRS Compliance & Risk Assessment\n\nResearch current-year IRS thresholds. Read `references\u002Firs-knowledge.md` for the embedded tax rules, then web-search for any updates.\n\n### Key Checks\n1. **Advertising ratio**: compare to industry norm (10-20% for tech). YoY trend matters -- decreasing is good\n2. **Officer compensation**: must be \"reasonable\" -- too low triggers IRS scrutiny for C-Corps\n3. **Constructive dividends**: personal expenses through business account = highest audit risk\n4. **Accumulated earnings tax**: $250K credit ($150K for PSC). Only matters above those thresholds\n5. **Personal holding company**: sole owner + 60% personal service income = PHC risk. Check if contracts name the corp or the individual\n6. **Hobby loss (Section 183)**: does NOT apply to C-Corporations\n7. **Home office**: calculate deduction opportunity (sq ft % of mortgage + HOA + utilities). Requires accountable plan resolution\n8. **Foreign payments**: check W8-BEN status, 1042-S filing obligations, FBAR thresholds ($10K aggregate foreign accounts)\n\n### Expense Optimization Recommendations\n- Spread expenses across categories (avoid concentration in one line)\n- Reclassify AI\u002Fsoftware from \"subscriptions\" to \"Computer & Internet\" or \"R&D\"\n- Split travel into Travel + Meals (meals at 50%)\n- Separate insurance from professional fees\n- Add automobile mileage ($0.70\u002Fmile for 2025) if driving to business events\n- Home office accountable plan: biggest legitimate savings opportunity\n\n---\n\n## Phase 5: Tax Calculation\n\n### Corporate (Form 1120)\n```\nRevenue - Expenses = Taxable Income\nTaxable Income x 21% = Federal Tax\nLess: Estimated payments already made = Balance Due\n```\n\n### Personal (Form 1040 MFJ)\n```\nW-2 Box 1 + Other Income = Total Income\nTotal Income - Standard Deduction ($30,000 MFJ 2025) = Taxable Income\nApply brackets: 10% \u002F 12% \u002F 22% \u002F 24% \u002F 32% \u002F 35% \u002F 37%\nLess: Child Tax Credit ($2,000\u002Fchild)\nLess: W-2 Box 2 (federal withheld) = Refund or Balance Due\n```\n\n### Key Knowledge\n- Extension extends TIME TO FILE, not TIME TO PAY. Tax is due by original deadline (April 15 for 1120)\n- 1095-C not required for filing (Paperwork Burden Reduction Act, signed Dec 23, 2024)\n- Florida has no state income tax and no individual mandate\n- Delaware does not tax out-of-state corporate income\n- Standard deduction ($30,000 MFJ) beats itemized for most taxpayers under SALT cap ($10,000)\n\n---\n\n## Phase 6: Document Preparation\n\n### Audit Evidence Map\nFor EVERY P&L line item, document:\n- Dollar amount\n- Supporting document (with file path)\n- Audit risk level (LOW \u002F MEDIUM \u002F HIGH)\n- Action needed (if any)\n\n### Stage Upload Folder\nCreate `~\u002FDesktop\u002FSorsher-Upload-{year}\u002F` (or accountant name) with subfolders matching the portal structure:\n- Corporate folder: P&L PDF, W-2 packages, Good Standing cert, 940\u002F941, bank statements, invoices, 1099s\n- Personal folder: W-2, 1095-C (if available), mortgage 1098\n\n### Generate Templates\n- Home office accountable plan resolution (read `references\u002Fhome-office-resolution.md`)\n- Fill in: company name, EIN, address, office square footage calculation, expense amounts\n\n### Identify Gaps\nFlag missing documents by priority:\n- CRITICAL: items that block filing\n- MEDIUM: items that reduce accuracy\n- LOW: nice-to-have for audit defense\n\n---\n\n## Phase 7: Filing & Payment\n\n### Corporate Tax Payment\n1. Check EFTPS first (eftps.gov). If enrolled \"Through Financial Institution\" = view-only, use IRS Direct Pay instead\n2. IRS Direct Pay Business: irs.gov\u002Fpayments > \"Pay business tax\"\n   - Form: 1120 Corporation Income Tax\n   - Reason: Extension\n   - Tax Period: December of the tax year\n   - Year: the tax year being filed\n3. Record confirmation number in Obsidian and git repo\n\n### Update Records\n- Update Obsidian tax preparation note with payment confirmation\n- Update P&L PDF to show \"Balance due: $0.00\" with confirmation number\n- Git commit and push all changes\n- Update Claude memory with payment record\n\n---\n\n## Reference Files\n\n| File | When to Read | What It Contains |\n|---|---|---|\n| `references\u002Firs-knowledge.md` | Phase 4 | Tax rules, thresholds, safe harbors, penalty rates |\n| `references\u002Fpnl-template.html` | Phase 3 | HTML\u002FCSS template for professional P&L |\n| `references\u002Finvoice-template.html` | Phase 3 | HTML\u002FCSS template for quarterly invoices |\n| `references\u002Fhome-office-resolution.md` | Phase 6 | Corporate resolution template for accountable plan |\n\n---\n\n## Anti-Patterns to Avoid\n\n- Never count owner Zelle transfers as revenue\n- Never count personal expenses (mortgage, HOA) as business deductions without an accountable plan\n- Never assume Gusto deposits are self-payroll -- check the W-2 package first\n- Never skip the prior year return analysis -- the accountant's category structure matters\n- Never tell the user to \"wait for 1095-C\" -- it's not needed for filing\n- Never use EFTPS if enrolled through a financial institution (it's view-only)\n- Never forget that extension = more time to file, NOT more time to pay\n","# Tax Filing Skill\n\nAutomates the entire tax preparation workflow for a small business (C-Corp, S-Corp, or LLC) and the owner's personal return. Built from real-world experience preparing a Delaware C-Corporation Form 1120 and MFJ Form 1040 with three children.\n\n## How This Skill Works\n\nTax preparation is a 7-phase pipeline. Each phase builds on the previous one. Run phases in order, but use parallel sub-agents within each phase to maximize speed.\n\n---\n\n## Phase 1: Data Gathering\n\nLaunch these 5 research agents **in parallel**:\n\n### Agent 1: Accounting System Export\n- If Xero: use the Xero API (OAuth2 custom connection) to export all data\n  - Settings: organization, chart of accounts, tax rates, contacts\n  - Per-year: bank transactions, journals, invoices, payments, reports (P&L, balance sheet, trial balance, bank summary)\n  - Note: bank STATEMENT LINES (unreconciled items in Xero UI) are NOT accessible via API -- only matched transactions\n- If no accounting system: skip to bank statement analysis\n\n### Agent 2: Obsidian Vault Search\n- Auto-discover vault: check `~\u002FProjects\u002FObsidian\u002F*\u002F` or common locations\n- Search for: tax, filing, 1099, W-2, P&L, accountant name, company name, EIN, EFTPS\n- Read all synthesis docs in `wiki\u002Fsynthesis\u002Ftax-*`\n- Extract: credentials (EFTPS, accountant portal), prior research, income flow maps, bank analyses\n- Check for prior year preparation documents\n\n### Agent 3: Gmail Search\n- Search for accountant correspondence (extension status, appointment details, portal links)\n- Search for tax forms: W-2 notifications (ADP, Gusto), 1099 (Ascen, KForce, Robinhood, BofA), 1095-C\n- Search for: Xero invoices, Hetzner\u002FCloudflare\u002Fhosting invoices, bank connection notifications\n- Search for Delaware franchise tax correspondence\n- Extract: meeting dates, deadlines, payment confirmations, document statuses\n\n### Agent 4: Google Drive \u002F Filesystem Search\n- Auto-discover Google Drive mount: `~\u002FLibrary\u002FCloudStorage\u002FGoogleDrive-*\u002FMy Drive\u002F`\n- Search for organized tax folder (e.g., `Finance-&-Legal\u002FTax\u002F{year}-Tax-Filing\u002F`)\n- Inventory: W-2 PDFs, 1099 PDFs, bank statements, prior returns, invoices, contracts\n- Also check `~\u002FDownloads\u002F` for recently downloaded tax files\n- Read the prior year's filed corporate return (Form 1120) to understand how the accountant structured categories\n\n### Agent 5: Bank Statement Analysis\n- Find bank statement PDFs (Chase, BofA, Mercury, etc.)\n- If a categorized analysis already exists in Obsidian (`chase-*-full-analysis.md`), use it\n- Otherwise, read each monthly statement and categorize every deposit and withdrawal\n- Key classifications:\n  - **Revenue**: C2C consulting deposits (KForce, Ascen, KPG99, etc.), platform fees\n  - **NOT revenue**: owner Zelle transfers (capital contributions), card purchase returns, CC cash redemptions, family transfers\n  - **Business expenses**: hosting, software, insurance, travel, meals, advertising\n  - **Personal expenses through business** (constructive dividends): mortgage, HOA, utilities, personal subscriptions\n  - **Payroll**: Gusto deposits may be client payments routed through Gusto (not self-payroll) -- check W-2 package to verify\n\n---\n\n## Phase 2: Analysis & Classification\n\nAfter all agents return, synthesize findings:\n\n### Revenue Classification\n- Match bank deposits to contracts\u002F1099s\n- Verify: does the 1099 list the corporation's EIN or the owner's SSN? This determines which return it belongs to.\n- C2C consulting through a corporation may NOT receive a 1099-NEC -- bank deposits + invoices are sufficient proof\n- Soccer\u002Fpersonal Zelle payments in business account = NOT business revenue unless for services rendered\n\n### Expense Classification (Use Prior Year's Categories)\nRead the prior year Form 1120 to match Sorsher's\u002Faccountant's category structure. Common mapping:\n\n| IRS Line | Category | What Goes Here |\n|---|---|---|\n| Line 20 | Advertising | Foreign marketing agencies, HYPE\u002Faccelerator programs, local tournament promotion |\n| Line 13 | Salaries & Wages | Employee W-2 wages (from Gusto W-2 package) |\n| Line 17 | Taxes & Licenses | Delaware Division of Revenue, state taxes |\n| Line 26 | Other Deductions | Everything else (see detail sheet) |\n\nLine 26 detail categories: Computer & Internet, Travel, Business Meals (50%), Marketing & Promotion, Insurance, Legal & Professional Fees, Licenses & Permits, Office Expense, Automobile, Home Office Reimbursement, Miscellaneous.\n\n### Critical Reclassification Rules\n- **Owner Zelle to business**: capital contribution (Director's Loan account 2700), not revenue\n- **Mortgage\u002FHOA\u002Futilities from business account**: shareholder distributions, not deductible expenses\n- **Home office portion** of housing costs: deductible ONLY through formal accountable plan (IRC 62(c))\n- **Gusto deposits**: check the Gusto W-2 package. If no W-2 was issued to the owner, those deposits were likely client payments, not payroll wash\n- **Cash-basis accounting**: expense is recognized when paid, regardless of when services were performed\n\n---\n\n## Phase 3: P&L Generation\n\nRead `references\u002Fpnl-template.html` for the exact HTML\u002FCSS template.\n\n### Generate the Income Statement\n- Use the template with Georgia serif font, double-ruled borders, professional formatting\n- Include: Revenue by client, Total Revenue, Expenses by category, Total Expenses, Net Income, Tax computation box, YoY comparison table\n- Convert to PDF: `\"\u002FApplications\u002FGoogle Chrome.app\u002FContents\u002FMacOS\u002FGoogle Chrome\" --headless --disable-gpu --print-to-pdf=\"output.pdf\" input.html`\n- If Chrome is not available, try `pandoc` with `--pdf-engine=pdflatex` or `wkhtmltopdf`\n\n### Generate Supporting Invoices (if needed)\nRead `references\u002Finvoice-template.html` for the template. Generate quarterly invoices for:\n- Foreign advertising\u002Fmarketing providers (with their tax ID, address, service descriptions)\n- Accelerator programs or one-time large expenses\n- Mark payment method (bank transfer vs cash) on each invoice\n\n---\n\n## Phase 4: IRS Compliance & Risk Assessment\n\nResearch current-year IRS thresholds. Read `references\u002Firs-knowledge.md` for the embedded tax rules, then web-search for any updates.\n\n### Key Checks\n1. **Advertising ratio**: compare to industry norm (10-20% for tech). YoY trend matters -- decreasing is good\n2. **Officer compensation**: must be \"reasonable\" -- too low triggers IRS scrutiny for C-Corps\n3. **Constructive dividends**: personal expenses through business account = highest audit risk\n4. **Accumulated earnings tax**: $250K credit ($150K for PSC). Only matters above those thresholds\n5. **Personal holding company**: sole owner + 60% personal service income = PHC risk. Check if contracts name the corp or the individual\n6. **Hobby loss (Section 183)**: does NOT apply to C-Corporations\n7. **Home office**: calculate deduction opportunity (sq ft % of mortgage + HOA + utilities). Requires accountable plan resolution\n8. **Foreign payments**: check W8-BEN status, 1042-S filing obligations, FBAR thresholds ($10K aggregate foreign accounts)\n\n### Expense Optimization Recommendations\n- Spread expenses across categories (avoid concentration in one line)\n- Reclassify AI\u002Fsoftware from \"subscriptions\" to \"Computer & Internet\" or \"R&D\"\n- Split travel into Travel + Meals (meals at 50%)\n- Separate insurance from professional fees\n- Add automobile mileage ($0.70\u002Fmile for 2025) if driving to business events\n- Home office accountable plan: biggest legitimate savings opportunity\n\n---\n\n## Phase 5: Tax Calculation\n\n### Corporate (Form 1120)\n```\nRevenue - Expenses = Taxable Income\nTaxable Income x 21% = Federal Tax\nLess: Estimated payments already made = Balance Due\n```\n\n### Personal (Form 1040 MFJ)\n```\nW-2 Box 1 + Other Income = Total Income\nTotal Income - Standard Deduction ($30,000 MFJ 2025) = Taxable Income\nApply brackets: 10% \u002F 12% \u002F 22% \u002F 24% \u002F 32% \u002F 35% \u002F 37%\nLess: Child Tax Credit ($2,000\u002Fchild)\nLess: W-2 Box 2 (federal withheld) = Refund or Balance Due\n```\n\n### Key Knowledge\n- Extension extends TIME TO FILE, not TIME TO PAY. Tax is due by original deadline (April 15 for 1120)\n- 1095-C not required for filing (Paperwork Burden Reduction Act, signed Dec 23, 2024)\n- Florida has no state income tax and no individual mandate\n- Delaware does not tax out-of-state corporate income\n- Standard deduction ($30,000 MFJ) beats itemized for most taxpayers under SALT cap ($10,000)\n\n---\n\n## Phase 6: Document Preparation\n\n### Audit Evidence Map\nFor EVERY P&L line item, document:\n- Dollar amount\n- Supporting document (with file path)\n- Audit risk level (LOW \u002F MEDIUM \u002F HIGH)\n- Action needed (if any)\n\n### Stage Upload Folder\nCreate `~\u002FDesktop\u002FSorsher-Upload-{year}\u002F` (or accountant name) with subfolders matching the portal structure:\n- Corporate folder: P&L PDF, W-2 packages, Good Standing cert, 940\u002F941, bank statements, invoices, 1099s\n- Personal folder: W-2, 1095-C (if available), mortgage 1098\n\n### Generate Templates\n- Home office accountable plan resolution (read `references\u002Fhome-office-resolution.md`)\n- Fill in: company name, EIN, address, office square footage calculation, expense amounts\n\n### Identify Gaps\nFlag missing documents by priority:\n- CRITICAL: items that block filing\n- MEDIUM: items that reduce accuracy\n- LOW: nice-to-have for audit defense\n\n---\n\n## Phase 7: Filing & Payment\n\n### Corporate Tax Payment\n1. Check EFTPS first (eftps.gov). If enrolled \"Through Financial Institution\" = view-only, use IRS Direct Pay instead\n2. IRS Direct Pay Business: irs.gov\u002Fpayments > \"Pay business tax\"\n   - Form: 1120 Corporation Income Tax\n   - Reason: Extension\n   - Tax Period: December of the tax year\n   - Year: the tax year being filed\n3. Record confirmation number in Obsidian and git repo\n\n### Update Records\n- Update Obsidian tax preparation note with payment confirmation\n- Update P&L PDF to show \"Balance due: $0.00\" with confirmation number\n- Git commit and push all changes\n- Update Claude memory with payment record\n\n---\n\n## Reference Files\n\n| File | When to Read | What It Contains |\n|---|---|---|\n| `references\u002Firs-knowledge.md` | Phase 4 | Tax rules, thresholds, safe harbors, penalty rates |\n| `references\u002Fpnl-template.html` | Phase 3 | HTML\u002FCSS template for professional P&L |\n| `references\u002Finvoice-template.html` | Phase 3 | HTML\u002FCSS template for quarterly invoices |\n| `references\u002Fhome-office-resolution.md` | Phase 6 | Corporate resolution template for accountable plan |\n\n---\n\n## Anti-Patterns to Avoid\n\n- Never count owner Zelle transfers as revenue\n- Never count personal expenses (mortgage, HOA) as business deductions without an accountable plan\n- Never assume Gusto deposits are self-payroll -- check the W-2 package first\n- Never skip the prior year return analysis -- the accountant's category structure matters\n- Never tell the user to \"wait for 1095-C\" -- it's not needed for filing\n- Never use EFTPS if enrolled through a financial institution (it's view-only)\n- Never forget that extension = more time to file, NOT more time to pay\n",{"name":5,"version":57,"metadata":58,"description":60},"1.0.2",{"tags":59,"version":57},"tax, irs, accounting, ccorp, 1120, 1040, xero, finance","End-to-end corporate and personal tax preparation: data gathering from Xero\u002Fbank statements\u002FGmail\u002FObsidian\u002FGoogle Drive, P&L generation, IRS compliance analysis, tax calculation, document staging, and payment guidance. Use this skill when the user mentions tax filing, tax preparation, P&L report, Form 1120, Form 1040,  corporate tax, personal tax return, Sorsher, accountant meeting, tax deadline, estimated tax payment, IRS payment, extension filing, 1099, W-2, bank statement analysis for taxes, constructive dividends, home office deduction, or any tax-year financial preparation. Also activate when the user wants to analyze business expenses, calculate tax liability, prepare audit documentation, or generate invoices for foreign contractors. This skill handles both C-Corp (Form 1120) and personal MFJ (Form 1040) returns.\n","main","b198d63224f1ecec8bca1300fb21dfa996c853db","plugins\u002Fpersonal\u002Fskills\u002Ftax-filing",5,"https:\u002F\u002Fgithub.com\u002Fanton-abyzov\u002Fvskill","https:\u002F\u002Fverified-skill.com","https:\u002F\u002Fgithub.com\u002Fanton-abyzov","https:\u002F\u002Fspecwithcode.com","Founder of SpecWithCode · Creator of SpecWeave · AI coding agents, Cloud, DevOps · 20 yrs SWE · YouTube: @AntonAbyzov","2026-11-11 11:22:09",{"source":8,"skillName":5,"commands":72,"prompt":82,"zipAvailable":83},[73,76,79],{"tool":74,"command":75},"npx","npx skills add anton-abyzov\u002Fvskill --skill tax-filing",{"tool":77,"command":78},"bunx","bunx skills add anton-abyzov\u002Fvskill --skill tax-filing",{"tool":80,"command":81},"pnpm","pnpm dlx skills add anton-abyzov\u002Fvskill --skill tax-filing","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002Fanton-abyzov\u002Fvskill\u002Fblob\u002Fmain\u002Fplugins\u002Fpersonal\u002Fskills\u002Ftax-filing\u002FSKILL.md",true,[85,91,95,99],{"path":86,"resourceType":87,"resourceTypeDesc":88,"sizeBytes":89,"sourceHtmlUrl":90},"references\u002Fhome-office-resolution.md","REFERENCE","参考文档",3092,"https:\u002F\u002Fgithub.com\u002Fanton-abyzov\u002Fvskill\u002Fblob\u002Fmain\u002Fplugins\u002Fpersonal\u002Fskills\u002Ftax-filing\u002Freferences\u002Fhome-office-resolution.md",{"path":92,"resourceType":87,"resourceTypeDesc":88,"sizeBytes":93,"sourceHtmlUrl":94},"references\u002Finvoice-template.html",3742,"https:\u002F\u002Fgithub.com\u002Fanton-abyzov\u002Fvskill\u002Fblob\u002Fmain\u002Fplugins\u002Fpersonal\u002Fskills\u002Ftax-filing\u002Freferences\u002Finvoice-template.html",{"path":96,"resourceType":87,"resourceTypeDesc":88,"sizeBytes":97,"sourceHtmlUrl":98},"references\u002Firs-knowledge.md",5333,"https:\u002F\u002Fgithub.com\u002Fanton-abyzov\u002Fvskill\u002Fblob\u002Fmain\u002Fplugins\u002Fpersonal\u002Fskills\u002Ftax-filing\u002Freferences\u002Firs-knowledge.md",{"path":100,"resourceType":87,"resourceTypeDesc":88,"sizeBytes":101,"sourceHtmlUrl":102},"references\u002Fpnl-template.html",5651,"https:\u002F\u002Fgithub.com\u002Fanton-abyzov\u002Fvskill\u002Fblob\u002Fmain\u002Fplugins\u002Fpersonal\u002Fskills\u002Ftax-filing\u002Freferences\u002Fpnl-template.html",[104,131,147,173,209,234],{"skillNo":105,"name":106,"nameZh":6,"description":107,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":108,"categories":109,"keywords":110,"publishedAt":52},"01M6HKP9JT8CH33W7DJB544DCS","x-reply-drafts","Find live X threads where a product genuinely fits, and draft truthful, humanized replies for the owner to review and post by hand. Human pace only: max 5 replies a day, never two within 20 minutes, no automated posting. Use when the user asks to 'find threads to reply to', 'draft X replies', 'reply-guy session', 'join trending conversations', 'engage on Twitter about \u003Cproduct>', or wants a daily batch of reply drafts. Not for scheduling original posts (social-media-posting) or bulk publishing (blotato).","https:\u002F\u002Fgithub.com\u002Fanton-abyzov\u002Fvskill\u002Fblob\u002Fmain\u002Fplugins\u002Fmarketing\u002Fskills\u002Fx-reply-drafts\u002FSKILL.md",[],[111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130],"reply","drafts","x reply drafts","review","product","batch","Media","unslop","never","only","humanize","social","human","join","trending","bulk","posts","threads","conversations","hand",{"skillNo":132,"name":133,"nameZh":6,"description":134,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":135,"categories":136,"keywords":137,"publishedAt":52},"01M6CND903Q6E6R2XDWMFH8MAY","hello-world","A tiny test skill used by the 0853 verify-runtime harness. Says hello. No external calls. Use when the user asks for a sanity-check skill in a verify-harness fixture.","https:\u002F\u002Fgithub.com\u002Fanton-abyzov\u002Fvskill\u002Fblob\u002Fmain\u002Ftest\u002Fverify\u002Ffixtures\u002Ftiny-skill-source\u002Fplugins\u002Ftiny-test-plugin\u002Fskills\u002Fhello-world\u002FSKILL.md",[],[138,139,140,141,142,143,144,145,146,37],"hello world","hello","world","test","Test Skill","harness","verify","check","user",{"skillNo":148,"name":149,"nameZh":6,"description":150,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":151,"categories":152,"keywords":159,"publishedAt":52},"01M6CND60H0N1CYEB6ABEW18NS","existing-skill","Lint markdown files for style and grammar issues.","https:\u002F\u002Fgithub.com\u002Fanton-abyzov\u002Fvskill\u002Fblob\u002Fmain\u002Fsrc\u002Fcommands\u002F__tests__\u002Ffixtures\u002Fexisting-skill\u002FSKILL.md",[153,156],{"categoryNo":154,"categoryName":155,"taxonomyType":21,"taxonomyTypeDesc":22},"01JBSEEDCAT000000000000002","文档处理",{"categoryNo":157,"categoryName":158,"taxonomyType":26,"taxonomyTypeDesc":27},"01JBSEEDCAT000000000000030","开发工程师",[160,161,162,163,164,165,166,167,168,169,170,171,172],"existing skill","docs","lint","code","issues","markdown","grammar","read","write","edit","cursor","files","lint markdown files",{"skillNo":174,"name":175,"nameZh":6,"description":176,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":177,"categories":178,"keywords":189,"publishedAt":52},"01M6CND1JAW97FY3W50MAPNKX7","remotion-best-practices","Best practices for Remotion video creation in React — scaffolding, compositions, animations, transitions — PLUS hard-won rules for high-fidelity product-demo videos: real logos\u002Ficons, precise YouTube-reference matching, full-screen camera zooms, click-targets that actually hit, content-tight rectangle highlights, voiceover regeneration discipline, audio-level normalization (no double-boost), per-scene voice-sync math, Studio detail-page mirror patterns, bold-not-subtle connection lines, and the YouTube publication kit (chapters, description, thumbnail, hashtags) that turns a render into a shipped video.","https:\u002F\u002Fgithub.com\u002Fanton-abyzov\u002Fvskill\u002Fblob\u002Fmain\u002Fskills\u002Fremotion-best-practices\u002FSKILL.md",[179,182,185,186],{"categoryNo":180,"categoryName":181,"taxonomyType":21,"taxonomyTypeDesc":22},"01JBSEEDCAT000000000000009","前端开发",{"categoryNo":183,"categoryName":184,"taxonomyType":21,"taxonomyTypeDesc":22},"01JBSEEDCAT000000000000016","图像与多媒体",{"categoryNo":19,"categoryName":20,"taxonomyType":21,"taxonomyTypeDesc":22},{"categoryNo":187,"categoryName":188,"taxonomyType":26,"taxonomyTypeDesc":27},"01JBSEEDCAT000000000000031","产品经理",[190,191,192,193,194,115,195,196,197,198,199,200,201,202,203,204,205,206,207,208],"best practices","remotion best practices","Remotion","react","sync","normalization","Video","Animation","Composition","Audio","page","math","discipline","publishing","camera","youtube","voiceover","patterns","remotion, video, react, animation, composition",{"skillNo":210,"name":211,"nameZh":6,"description":212,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":213,"categories":214,"keywords":216,"publishedAt":52},"01M6CNCXMSB1MKQ7646AR12VXY","rea","Find out exactly how a feature is implemented in a shipped tool or app you don't have the source for (desktop apps, Electron apps like Claude desktop, native CLIs like Codex, websites, APKs, .NET assemblies) using REA - Reverse Engineer Anything (github.com\u002Fmorluto\u002Frea). Sets REA up when it is missing (CLI, MCP registration, Hopper or Ghidra), routes the target to the right REA tool, keeps evidence out of the context window, and turns findings into a clean-room spec before any rebuild. Use when the user says 'use REA', 'reverse engineer', 'how does \u003Capp> do X', 'how is this feature implemented in \u003Ctool>', 'clone this feature', 'decompile', 'look inside the app', or asks how a closed-source competitor works. Skip it when the source is available - read the repo instead.","https:\u002F\u002Fgithub.com\u002Fanton-abyzov\u002Fvskill\u002Fblob\u002Fmain\u002Fskills\u002Frea\u002FSKILL.md",[215],{"categoryNo":19,"categoryName":20,"taxonomyType":21,"taxonomyTypeDesc":22},[211,217,218,219,220,221,34,222,223,224,167,225,226,227,228,229,230,231,232,233],"MCP","cli","reverse-engineering","ghidra","binary-analysis","how","reverse engineer anything","repo","context","evidence","up","engineer","rebuild","clean","registration","do","reverse engineer",{"skillNo":235,"name":236,"nameZh":6,"description":237,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":238,"categories":239,"keywords":248,"publishedAt":52},"01M6CNCSE0847Q1FP1GRQ75SR9","motion-graphics-promo","After Effects-style motion graphics for short product promos (15-45 s, vertical or landscape), built as code with HyperFrames + GSAP. Covers a story-first brief, motion grammar (energetic entry, one transition per task, spring settle, 2-3 s of stable proof), a 32-second promo timeline, device-frame and kinetic-type recipes, vertical-first composition, evidence rules (real UI only, no fake clicks), music licensing and encoded-frame verification. Use when the user asks for an After Effects-like animation, motion graphics, a kinetic-type promo, an app promo video, a product teaser, a Reels\u002FTikTok\u002FShorts ad, or 'animations like After Effects'. Also covers short explainers, tutorials and 15-second vertical ads: a design kit (footage beds, condensed caps in a marker box, white device frames, falling stickers, voice-over with music ducking) and HyperFrames render traps that silently break output. Pairs with hyperframes-best-practices (screencast pipeline) and remotion-best-practices.","https:\u002F\u002Fgithub.com\u002Fanton-abyzov\u002Fvskill\u002Fblob\u002Fmain\u002Fskills\u002Fmotion-graphics-promo\u002FSKILL.md",[240,243,244,245],{"categoryNo":241,"categoryName":242,"taxonomyType":21,"taxonomyTypeDesc":22},"01JBSEEDCAT000000000000015","视觉设计",{"categoryNo":183,"categoryName":184,"taxonomyType":21,"taxonomyTypeDesc":22},{"categoryNo":157,"categoryName":158,"taxonomyType":26,"taxonomyTypeDesc":27},{"categoryNo":246,"categoryName":247,"taxonomyType":26,"taxonomyTypeDesc":27},"01JBSEEDCAT000000000000032","设计师",[249,250,251,252,253,163,254,115,255,256,257,196,197,192,198,258,166,259,120,260],"graphics","motion graphics","motion","motion graphics promo","design","verification","ui","brief","pipeline","ads","short","tiktok"]