5 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Deep content skill for Texas Franchise (Margin) Tax under Texas Tax Code Chapter 171. Covers the 2026 report year based on 2025 accounting periods, $2.65M no-tax-due threshold, discontinued Form 05-163, PIR/OIR requirements, passive-entity E-Z/Long Form path, 0.375% retail/wholesale rate, 0.75% standard rate, 0.331% E-Z computation, margin bases, compensation cap, extensions, penalties, and filing logistics.
Final 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 package. Texas has no state income tax, so the assembly focuses on federal return accuracy plus Texas franchise tax filing and sales tax compliance verification. Reconciles federal return totals with Texas franchise tax total revenue computation and verifies sales tax obligations are met.
ALWAYS 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. This is the REQUIRED entry point for the Texas freelance developer tax workflow. Texas has no state income tax but has franchise tax and sales tax obligations. Uses upload-first workflow and ask_user_input_v0 for structured questions. Texas residents only. Sole proprietors and single-member LLCs disregarded for federal tax only.
Texas Sales and Use Tax return (Form 01-114) for self-employed individuals and small businesses. Covers the 6.25% state rate, local tax add-ons (up to 2%), combined maximum of 8.25%, use tax, data processing services exemption under Section 151.351, and filing frequencies. Primary source: Texas Tax Code Chapter 151. Covers Form 01-114 Total Texas Sales vs Taxable Sales treatment, exempt-customer documentation, and Texas local-tax sourcing rules.
Texas Franchise Tax for single-member LLCs and other taxable entities. Covers the 2026 report no-tax-due threshold ($2,650,000), discontinued Form 05-163 for report years 2024+, required PIR/OIR filing, E-Z computation rate (0.331%), standard computation, passive-entity filing path, and annual filing requirements. Primary source: Texas Comptroller and Texas Tax Code Chapter 171.