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© 2026 OpenAccountants. Accounting services and free, source-cited skills.

OpenAccountants is a trading name of Glimpse Ltd, a company registered in Malta. We do accounting and tax work for business owners under a separate written engagement. We are not a US CPA firm and do not perform audits; US returns are signed by a US CPA or enrolled agent named in your engagement. Our free skills and automated outputs are general reference material; using them does not create an engagement or submit a filing.

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Tax and accounting knowledge, in the open.

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Read our AI skills (tax rules your AI follows), check their sources, or use them with your AI. Each skill shows its author and whether another accountant has checked its method.

Authorship and an independent check are different. Check the applicable period and official sources before using a figure.

2091 skills · 74 matching · 274 jurisdictions

What the authorship and review labels mean
Checked by an accountant
— An accountant other than the author reviewed the method of this version — which rules apply, in what order, under what conditions — and publicly stands behind it. Individual figures carry the official source as their authority.
Accountant-authored
— Built and published by a named accountant approved on OpenAccountants. Their licence number is shown when it is on file.
Team-built or unapproved
— Built by our team or awaiting approval. No independent accountant check is recorded.

United States · 74 Skills

Licensed in this market? Review these skills as an accountant and get credited on the ones you review.

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NameDomainJurisdictionStatus
US Crypto Tax
Checked by an accountant

US federal cryptocurrency CORE rules — digital assets as property (Not…

Crypto TaxUnited States

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2091 skills across 274 jurisdictions. You do not need to cover an entire country. Publish a skill within your expertise, under your name.

United States

74 skills

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Jurisdiction page

Contribute a skill for this jurisdiction, under your name.

Contribute a skillBecome an Open Accountant
Checked by an accountant
The American abroad: why moving never ends your US tax life
Accountant-authored

The US taxes citizens wherever they live. What that actually means whe…

Cross-BorderUnited StatesAccountant-authored
US Multi State Residency And Allocation
Built by Michael Cutajar and the OpenAccountants team

How to decide which US states can tax an individual who lives, moves o…

Cross-BorderUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US S Corp Election Decision
Checked by an accountant

Content skill for evaluating whether a US sole proprietor or single-me…

Income TaxUnited StatesChecked by an accountant
US Capital Gains
Built by Michael Cutajar and the OpenAccountants team

US federal capital gains for resident individuals, tax year 2026 with …

Income TaxUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
Form 1040-X amended returns and capital loss carryforward corrections in United States
Built by Michael Cutajar and the OpenAccountants team

How to correct a filed Form 1040 series return with Form 1040-X, inclu…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US Sales Tax Nexus 50 State Matrix
Built by Michael Cutajar and the OpenAccountants team

State-by-state economic nexus thresholds for US sales tax in 2026: sal…

VAT / GSTUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US Section 1031 Like Kind Exchange
Built by Michael Cutajar and the OpenAccountants team

US federal like-kind exchanges of real property under IRC section 1031…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US Tax Workflow Base
Built by Michael Cutajar and the OpenAccountants team

US federal workflow for a Form 1040 with self-employment income (sole …

Income TaxUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US Fbar And FATCA 8938
Checked by an accountant

US federal content skill for the dual foreign financial account disclo…

Cross-BorderUnited StatesChecked by an accountant
US Education Credits 8863
Built by Michael Cutajar and the OpenAccountants team

US federal education credits on Form 8863 for tax year 2026, with 2025…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US IRS Collections And Controversy
Built by Michael Cutajar and the OpenAccountants team

US federal IRS notices, audits and collections for 2026: CP2000 and de…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US 1099 K And Payment Processors
Built by Michael Cutajar and the OpenAccountants team

US federal Guide to Form 1099-K for tax year 2026 (with 2025 notes): t…

Income TaxUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US Self Employed Retirement
Checked by an accountant

Content skill for computing the self-employed retirement contribution …

Income TaxUnited StatesChecked by an accountant
Form 1040 individual income tax return preparation
Drafted, unapproved

A step-by-step guide to preparing and filing Form 1040, U.S. Individua…

—United StatesDrafted, unapproved
US GAAP Asc805 Business Combinations
Built by Michael Cutajar and the OpenAccountants team

US GAAP accounting for business combinations under ASC 805 (Business C…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US Federal - Cost Segregation
Built by Michael Cutajar and the OpenAccountants team

US federal cost segregation for buildings, tax year 2026 with 2025 ret…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US Form 941 940 Payroll
Checked by an accountant

US federal content skill for employer payroll tax compliance — Forms 9…

PayrollUnited StatesChecked by an accountant
US Schedule C And SE Computation
Checked by an accountant

Content skill for computing Schedule C bottom line, Form 8829 home off…

Income TaxUnited StatesChecked by an accountant
US Foreign Earned Income 2555
Built by Michael Cutajar and the OpenAccountants team

US federal content skill for §911 Foreign Earned Income Exclusion (For…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
IRS Audit Review of Supporting Documents and Findings
Drafted, unapproved

Explains what the IRS asks for when it reviews a filed tax return, how…

—United StatesDrafted, unapproved
US Secure 2 And Retirement Updates
Built by Michael Cutajar and the OpenAccountants team

US federal retirement rules after SECURE 2.0 for tax year 2026: 401(k)…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US State Bonus Depreciation Conformity Matrix
Built by Michael Cutajar and the OpenAccountants team

State-by-state matrix, tax year 2026 with 2025 return notes, of how ea…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US GAAP Debt Vs Equity
Built by Michael Cutajar and the OpenAccountants team

US GAAP classification of issued financial instruments as liabilities,…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US Federal — Section 1031 Like-Kind Exchange
Accountant-authored

How to defer gain on real property exchanges under IRC §1031, includin…

—United StatesAccountant-authored
US Form 1041 Trust And Estate Income
Checked by an accountant

US federal content skill for Form 1041 — US Income Tax Return for Esta…

—United StatesChecked by an accountant
Real estate professional status and the short-term rental rules (passive activity losses)
Built by Michael Cutajar and the OpenAccountants team

US federal passive activity loss rules for rental property owners: why…

Tax OptimizationUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
What changed in US federal tax for 2026 (One Big Beautiful Bill Act)
Built by Michael Cutajar and the OpenAccountants team

What changed in US federal tax for 2026 under the One Big Beautiful Bi…

Income TaxUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
Hiring your children and reimbursing owners through an accountable plan
Built by Michael Cutajar and the OpenAccountants team

How a US business owner can pay their own child a reasonable wage (pay…

Tax OptimizationUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US Federal Return Assembly
Built by Michael Cutajar and the OpenAccountants team

Order and tie-out checks for assembling a US federal Form 1040 for a f…

Income TaxUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
Renting your home to your business for up to 14 days (the Augusta rule, section 280A(g))
Built by Michael Cutajar and the OpenAccountants team

Renting your home to your own S corporation, C corporation or partners…

Tax OptimizationUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
Qualified Opportunity Zone investments: deferring and excluding capital gains
Built by Michael Cutajar and the OpenAccountants team

Qualified Opportunity Zone investing under sections 1400Z-1 and 1400Z-…

Tax OptimizationUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US Sole Prop Bookkeeping
Checked by an accountant

Content skill for classifying business transactions into US federal Sc…

BookkeepingUnited StatesChecked by an accountant
US Crypto Reporting
Checked by an accountant

US federal cryptocurrency REPORTING & disclosure — Form 1040 digital-a…

Crypto TaxUnited StatesChecked by an accountant
US R And D Section 174 And 41
Built by Michael Cutajar and the OpenAccountants team

US federal treatment of research costs after the One Big Beautiful Bil…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
Charitable giving strategies: donor-advised funds, bunching, appreciated stock and QCDs
Built by Michael Cutajar and the OpenAccountants team

US federal charitable giving for individuals for tax year 2026 after t…

Tax OptimizationUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
S corporation ordinary business loss on Schedule K-1 (Form 1120-S)
Built by Michael Cutajar and the OpenAccountants team

S corporation shareholder with a Schedule K-1 (Form 1120-S) box 1 ordi…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US Nft Tax
Built by Michael Cutajar and the OpenAccountants team

US federal tax treatment of NFTs (non-fungible tokens) — property clas…

Crypto TaxUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US State Formation Matrix
Built by Michael Cutajar and the OpenAccountants team

US federal-level reference skill providing the 50-state at-a-glance en…

Company FormationUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US QBI Deduction
Checked by an accountant

Layer-2 content skill for computing the §199A Qualified Business Incom…

Income TaxUnited StatesChecked by an accountant
US 1099 NEC Issuance
Checked by an accountant

Content skill for determining which contractor payments made by a US s…

Income TaxUnited StatesChecked by an accountant
990 Returns
Accountant-authored

Form 990 (full return) in the United States: how I do it

Corporate TaxUnited StatesAccountant-authored
US Form 5471 CFC Information
Checked by an accountant

US federal content skill for Form 5471 — US Information Return for Con…

Company FormationUnited StatesChecked by an accountant
US Tax Residency
Built by Michael Cutajar and the OpenAccountants team

US federal tax residency for people who are not US citizens: the green…

Cross-BorderUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US Form 1040 Individual Return
Checked by an accountant

US federal content skill for preparing Form 1040 — the standard indivi…

Income TaxUnited StatesChecked by an accountant
US federal income tax return Form 1040
Built by Michael Cutajar and the OpenAccountants team

How to prepare and file the tax year 2026 Form 1040 or Form 1040-SR fo…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US Sales Tax
Checked by an accountant

United States sales tax, use tax, sales tax nexus, multi-state tax com…

VAT / GSTUnited StatesChecked by an accountant
Form 7004 corporate extension and the timely mailing is timely filing rule under section 7502
Drafted, unapproved

How a corporation requests an automatic extension of time to file on F…

—United StatesDrafted, unapproved
US State Payroll Matrix
Built by Michael Cutajar and the OpenAccountants team

US federal-level reference skill providing the 50-state at-a-glance pa…

PayrollUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US Section 1202 QSBS
Built by Michael Cutajar and the OpenAccountants team

US federal §1202 qualified small business stock exclusion for 2026, sp…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team