74 Guides · 21 accountant-reviewed · 53 open to build on · covers vat / gst, income tax, cross-border, and more
Reviewed by: Christopher Aryee, James Wallach, Anthony Bandura
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21 accountant-reviewed · 53 by the OpenAccountants team
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US Form 1040 Individual Return
Income TaxTier 2 US federal content skill for preparing Form 1040 — the standard individua
James Wallach1 accountant attests77 uses
US Form 1065 Partnership
Tier 2 US federal content skill for preparing Form 1065 — the US partnership ret
James Wallach1 accountant attests35 uses
US Form 1120 C Corp
Tier 2 US federal content skill for preparing Form 1120 — the US C-corporation i
James Wallach1 accountant attests13 uses
US Crypto Reporting
Crypto TaxUS federal cryptocurrency REPORTING & disclosure — Form 1040 digital-asset quest
James Wallach1 accountant attests10 uses
US Fbar And FATCA 8938
Cross-BorderTier 2 US federal content skill for the dual foreign financial account disclosur
Christopher Aryee1 accountant attests10 uses
US Form 5471 CFC Information
Company FormationTier 2 US federal content skill for Form 5471 — US Information Return for Contro
James Wallach1 accountant attests
US Estate Gift 706 709
Tier 2 US federal content skill for the unified estate, gift, and generation-ski
James Wallach1 accountant attests
US Form 1041 Trust And Estate Income
Tier 2 US federal content skill for Form 1041 — US Income Tax Return for Estates
James Wallach1 accountant attests 1
US Form 941 940 Payroll
PayrollTier 2 US federal content skill for employer payroll tax compliance — Forms 941
Christopher Aryee1 accountant attests
US Form 5472 Foreign Owned US
Tier 2 US federal content skill for Form 5472 — Information Return of a 25% Fore
James Wallach1 accountant attests
US Crypto Income Events
Crypto TaxUS federal tax on cryptocurrency INCOME / RECEIPT events — mining, staking rewar
2 accountants attest 1
US Schedule C And SE Computation
Income TaxTier 2 content skill for computing Schedule C bottom line, Form 8829 home office
1 accountant attests159 uses
US Sole Prop Bookkeeping
BookkeepingTier 2 content skill for classifying business transactions into US federal Sched
1 accountant attests21 uses 1
US Crypto Tax
Crypto TaxUS federal cryptocurrency CORE rules — digital assets as property (Notice 2014-2
1 accountant attests14 uses
US S Corp Election Decision
Income TaxTier 2 content skill for evaluating whether a US sole proprietor or single-membe
1 accountant attests10 uses
US QBI Deduction
Income TaxLayer-2 content skill for computing the §199A Qualified Business Income deductio
1 accountant attests
US 1099 NEC Issuance
Income TaxTier 2 content skill for determining which contractor payments made by a US sole
1 accountant attests
US Self Employed Health Insurance
Income TaxTier 2 content skill for computing the self-employed health insurance deduction
1 accountant attests
US Self Employed Retirement
Income TaxTier 2 content skill for computing the self-employed retirement contribution ded
1 accountant attests
US Sales Tax
VAT / GSTUse this skill whenever asked about United States sales tax, use tax, sales tax
1 accountant attests
NO Sales Tax States
VAT / GSTUse this skill whenever asked about states with no sales tax, Alaska local sales
1 accountant attests
US Quarterly Estimated Tax
Income TaxUse this skill whenever asked about US federal quarterly estimated income tax pa
Amir Pelinkovic17 uses
990 Returns
Corporate TaxForm 990 (full return) in the United States: how I do it
Anthony Bandura
The American abroad: why moving never ends your US tax life
Cross-BorderThe US taxes citizens wherever they live. What that actually means when you move
Michael Cutajar
US Federal — Section 1031 Like-Kind Exchange
How to defer gain on real property exchanges under IRC §1031, including the 45/1
James Wallach
US Federal Return Assembly
Income TaxOrder and tie-out checks for assembling a US federal Form 1040 for a freelancer
54 uses
US Capital Gains
Income TaxUS federal capital gains for resident individuals, tax year 2026 with 2025 retur
19 uses
US Foreign Tax Credit 1116
US foreign tax credit for individuals (Form 1116), tax year 2026: credit or dedu
18 uses
US Tax Residency
Cross-BorderUS federal tax residency for people who are not US citizens: the green card test
15 uses
US R And D Section 174 And 41
US federal treatment of research costs after the One Big Beautiful Bill Act: cur
13 uses
US Nonresident Cgt
US federal tax on capital gains of nonresident alien individuals for 2026: the 1
12 uses
US Tax Workflow Base
Income TaxUS federal workflow for a Form 1040 with self-employment income (sole proprietor
11 uses
US GAAP Asc606 Revenue
US GAAP revenue recognition under ASC 606 (Revenue from Contracts with Customers
US Fbar FATCA Reporting
Cross-BorderWhether a US person must file an FBAR (FinCEN Form 114), Form 8938, both or neit
US Federal - Cost Segregation
US federal cost segregation for buildings, tax year 2026 with 2025 return notes:
Form 1040-X amended returns and capital loss carryforward corrections in United States
How to correct a filed Form 1040 series return with Form 1040-X, including fixin
US Foreign Trust Reporting
US rules for foreign trusts and large foreign gifts, tax year 2026: whether a tr
US IRS Collections And Controversy
US federal IRS notices, audits and collections for 2026: CP2000 and deficiency d
US 1099 K And Payment Processors
Income TaxUS federal Guide to Form 1099-K for tax year 2026 (with 2025 notes): the restore
US State Bonus Depreciation Conformity Matrix
State-by-state matrix, tax year 2026 with 2025 return notes, of how each state i
US Section 1202 QSBS
US federal §1202 qualified small business stock exclusion for 2026, split by acq
US PTE State Matrix
State-by-state table of pass-through entity elective taxes (PTET), the SALT cap
S corporation ordinary business loss on Schedule K-1 (Form 1120-S)
S corporation shareholder with a Schedule K-1 (Form 1120-S) box 1 ordinary busin
US federal income tax return Form 1040
A drafting guide to the tax year 2026 Form 1040 rates, standard deductions and f
US State Estimated Tax Safe Harbors Matrix
Income TaxState-by-state table of 2026 individual estimated income tax rules: the threshol
US CFC GILTI
Cross-BorderUS controlled foreign corporations for 2026 and 2025: United States shareholder
US Expatriation Exit Tax
Income TaxUS exit tax for citizens who renounce and long-term green-card holders who give
US Sales Tax Nexus 50 State Matrix
VAT / GSTState-by-state economic nexus thresholds for US sales tax in 2026: sales and tra
US Secure 2 And Retirement Updates
US federal retirement rules after SECURE 2.0 for tax year 2026: 401(k), IRA and
US State Formation Matrix
Company FormationTier 2 US federal-level reference skill providing the 50-state at-a-glance entit
Form 1040 individual income tax return preparation
A step-by-step guide to preparing and filing Form 1040, U.S. Individual Income T
US Feie Ftc
US citizens and green-card holders working abroad, tax year 2026: who qualifies
US Multi State Residency And Allocation
Cross-BorderHow to decide which US states can tax an individual who lives, moves or works in
IRS Audit Review of Supporting Documents and Findings
Explains what the IRS asks for when it reviews a filed tax return, how long supp
US Nft Tax
Crypto TaxUS federal tax treatment of NFTs (non-fungible tokens) — property classification
Real estate professional status and the short-term rental rules (passive activity losses)
Tax OptimizationUS federal passive activity loss rules for rental property owners: why rental lo
US State Payroll Matrix
PayrollTier 2 US federal-level reference skill providing the 50-state at-a-glance payro
US GAAP Asc842 Leases
US GAAP lease accounting under ASC 842 (Leases). Covers the lessee dual model —
US GILTI FDII BEAT
Cross-BorderTier 2 US federal international tax content skill for §951A GILTI / post-2025 NC
US Pl 86 272 Income Tax Nexus
Income TaxPublic Law 86-272 (15 U.S.C. 381) and state income tax nexus, tax year 2026 with
US GAAP Debt Vs Equity
US GAAP classification of issued financial instruments as liabilities, equity, m
Section 179 expensing and bonus depreciation, including business vehicles
Tax OptimizationSection 179 expensing and bonus depreciation (section 168(k)) for US business ow
What changed in US federal tax for 2026 (One Big Beautiful Bill Act)
Income TaxWhat changed in US federal tax for 2026 under the One Big Beautiful Bill Act and
Hiring your children and reimbursing owners through an accountable plan
Tax OptimizationHow a US business owner can pay their own child a reasonable wage (payroll tax e
Renting your home to your business for up to 14 days (the Augusta rule, section 280A(g))
Tax OptimizationRenting your home to your own S corporation, C corporation or partnership for me
Qualified Opportunity Zone investments: deferring and excluding capital gains
Tax OptimizationQualified Opportunity Zone investing under sections 1400Z-1 and 1400Z-2 as amend
Charitable giving strategies: donor-advised funds, bunching, appreciated stock and QCDs
Tax OptimizationUS federal charitable giving for individuals for tax year 2026 after the One Big
US GAAP Asc805 Business Combinations
US GAAP accounting for business combinations under ASC 805 (Business Combination
US Education Credits 8863
US federal education credits on Form 8863 for tax year 2026, with 2025 return no
Form 7004 corporate extension and the timely mailing is timely filing rule under section 7502
How a corporation requests an automatic extension of time to file on Form 7004 a
Equity compensation: RSUs, stock options, supplemental wage withholding and the section 83(i) deferral election in United States
How employees, founders and their employers are taxed federally on restricted st
US Section 1031 Like Kind Exchange
US federal like-kind exchanges of real property under IRC section 1031 for tax y
US Foreign Earned Income 2555
Tier 2 US federal content skill for §911 Foreign Earned Income Exclusion (Form 2
US State New Hire Reporting Matrix
Tier 2 US federal-level reference skill providing the 50-state matrix of new-hir
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Registered in another country. They worked on United States Guides; they do not practise here.
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