New York · Income Tax

Final 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 a single unified reviewer package. Handles reconciliation between federal AGI and NY AGI adjustments, NY itemized vs standard deduction election, NYC income tax surcharge, NYC UBT credit against personal income tax, and MCTMT computation. New York full-year residents only.

ALWAYS 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 freelancer needing tax return preparation. This is the REQUIRED entry point for the New York freelance developer tax workflow. Uses upload-first workflow and ask_user_input_v0 for structured questions. New York full-year residents only; handles both NYC residents (subject to NYC UBT and city income tax) and rest-of-state residents. Sole proprietors and single-member LLCs disregarded for federal tax only.

Tier 2 New York content skill for preparing Form IT-201 (Full-Year Resident Income Tax Return) for New York State full-year residents who are sole proprietors or single-member LLCs disregarded for federal tax purposes. Covers the NYAGI computation starting from federal AGI, Form IT-225 addition and subtraction modifications (notably A-201 for unincorporated business taxes deducted federally), Form IT-225 OBBBA decoupling modifications, including qualified production property depreciation and §174/§174A R&E add-back/subtraction codes under NY Notice N-26-1, the standard vs itemized deduction decision, NY state tax computation including the $107,650 recapture worksheet, NYC resident tax computation (lines 47a-53) including the NYC UBT credit flow via Form IT-219, Yonkers resident surcharge and nonresident earnings tax (lines 55-57), MCTMT for self-employed individuals in the MCTD (lines 54a-54b), credits and payments, and the reviewer brief for the complete NY state-level return package. Does NOT cover part-year or nonresident returns (Form IT-203), itemized deduction limitations above $100,000 NYAGI in detail, PTET election scenarios, convenience-of-the-employer rule cases, NY source income allocation for multi-state activity, or NYC Unincorporated Business Tax computation itself — see Section 7. MUST be loaded alongside us-tax-workflow-base v0.2 or later. Typically loaded alongside ny-llc-filing-fee-it-204-ll (if SMLLC), nyc-unincorporated-business-tax (if NYC resident), and ny-estimated-tax-it-2105. New York State full-year residents only.

Use this skill whenever asked about New York State estimated tax (Form IT-2105) for self-employed individuals. Trigger on phrases like "IT-2105", "NY estimated tax", "New York quarterly tax", "MCTMT", "NYC estimated tax", "Yonkers tax", "NY underpayment penalty", "IT-2105.9", or any question about quarterly estimated income tax payments for New York State, NYC, or Yonkers. Covers quarterly instalment requirements, safe harbour rules, MCTMT estimated payments, underpayment penalty via IT-2105.9, and NYC estimated tax. ALWAYS read this skill before touching any NY estimated tax work.