6 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Tier 2 California content skill for the Pass-Through Entity Elective Tax (R&TC §§ 17052.10, 19900-19906; AB 150). Applies to S-corps, partnerships, and LLCs taxed as partnerships with at least one consenting individual, fiduciary, estate, or trust owner. Computes the 9.3% tax on qualified net income (each consenting owner's distributive share of CA-sourced income), produces Form 3804 entity election and Form 3804-CR owner-level nonrefundable credit, schedules the mandatory June 15 prepayment (greater of $1,000 or 50% of prior-year PTE tax) and the balance due by the original return due date, and flags the SB 132 extension through tax years beginning before January 1, 2031 and the federal Notice 2020-75 SALT-cap workaround treatment. Tax year 2025.
Tier 2 California content skill for Form 568 — the $800 annual minimum tax (R&TC § 17941) plus the tiered LLC fee on gross receipts (§ 17942). Covers every LLC classified as a partnership or disregarded entity that is organized, registered, or doing business in California, the four fee brackets at $250k / $500k / $1M / $5M of total income from all sources reportable to California, the Form 3522 ($800 minimum tax voucher) due April 15 and the Form 3536 (estimated LLC fee voucher) due June 15, disregarded SMLLC treatment, multi-member partnership filings, the corporation election carve-out, and economic / doing-business nexus under the § 23101 factor presence test. Tax year 2025.
Tier 2 content skill for preparing California Form 540 (Resident Income Tax Return) for US sole proprietors and single-member LLCs who are California residents. Covers tax year 2025 California personal income tax including the Schedule CA (540) decoupling adjustments from federal AGI, California's non-conformity with OBBBA bonus depreciation and section 174 R&E expensing, the nine-bracket rate structure (1% through 12.3% plus the 1% Behavioral Health Services Tax surcharge above $1M), standard and itemized deductions, California tax credits (renter's credit, CalEITC, young child tax credit), SDI/VPDI deduction, and California's own AMT. Defers estimated tax to ca-estimated-tax-540es, SMLLC franchise tax to ca-smllc-form-568, and health coverage mandate to ca-form-3853-coverage. MUST be loaded alongside us-tax-workflow-base v0.1 or later and us-federal-return-assembly. California full-year residents only.
Tier 2 California content skill for computing California estimated tax payments under Form 540-ES for full-year California residents who are sole proprietors or single-member LLCs disregarded for federal tax. Covers the California 30/40/0/30 installment schedule (NOT equal quarterly like federal), due dates (April 15, June 16, September 15, January 15), the 100% prior-year safe harbor, underpayment penalty computation on Form 5805 / 5805-F, required annual payment rules, interaction with federal estimated tax (separate payments to separate agencies), and withholding credits from W-2 or backup withholding. Defers income tax computation to ca-540-individual-return and SMLLC franchise tax to ca-smllc-form-568. MUST be loaded alongside us-tax-workflow-base v0.1 or later. California residents only. Tax year 2025.
ALWAYS USE THIS SKILL when a user asks for help preparing their US federal or California state tax return AND mentions freelancing, self-employment, software development, contracting, sole proprietorship, or a single-member LLC. Trigger on phrases like "help me do my taxes", "prepare my 2025 return", "I'm a freelance developer", "I have an LLC in California", "I'm self-employed", "do my taxes as a contractor", or any similar phrasing where the user is a California-resident freelancer needing tax return preparation. This is the REQUIRED entry point for the OpenAccountants freelance developer tax workflow — every other skill in the stack (us-sole-prop-bookkeeping, us-schedule-c-and-se-computation, us-qbi-deduction, us-self-employed-retirement, us-self-employed-health-insurance, us-quarterly-estimated-tax, us-federal-return-assembly, ca-540-individual-return, ca-estimated-tax-540es, ca-smllc-form-568, ca-form-3853-coverage, us-1099-nec-issuance, us-ca-return-assembly) depends on this skill running first to produce a structured intake package. Uses upload-first workflow — the user dumps all their documents and the skill infers as much as possible before asking questions. Uses ask_user_input_v0 for structured refusal sweep and profile questions instead of one-at-a-time prose. Built for speed — freelance software developers expect concise, direct interaction. California full-year residents only; sole proprietors and single-member LLCs disregarded for federal tax only.
Final orchestrator skill that assembles the complete federal and California filing package for California 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 California content skills (540 individual return, 540-ES estimated tax, 568 SMLLC where applicable, 3853 coverage) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final taxpayer action list with payment instructions, filing instructions, and 2026 planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside us-tax-workflow-base v0.2 or later and all content skills listed above. California residents only.