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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

© 2026 OpenAccountants. Open tax rules, reviewed by accountants.

The open Tax Guides

Open Tax Guides for the AI you already use

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Browse the open Tax Guides that power OpenAccountants workflows. Each Guide is designed to be cited, inspectable, and usable by AI systems (as a machine-readable Skill). Some are source-cited drafts. Some have named accountant review. All are open Tax Guides.

The Guides are open. The trust layer shows who reviewed them.

1752 Guides · 58 matching · 241 jurisdictions

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— researched and cited, not yet reviewed by a licensed practitioner.
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— reviewed as general reference material by a named licensed practitioner.
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— flagged for review.
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— do not use for current work.

US Federal · 58 Guides

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NameDomainJurisdictionStatus
US Capital Gains

US federal capital gains tax for residents: short-term vs long-term ra…

Income TaxUS FederalSource-cited draft

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1752 Guides across 241 jurisdictions. You do not need to review an entire country — choose a Guide within your expertise and get credited as an Open Accountants Partner on the ones you review.

US Federal

58 Guides

Awaiting review.

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US Secure 2 And Retirement Updates

Tier 2 US federal content skill for SECURE Act 2.0 (Division T of CAA …

—US FederalSource-cited draft
US Form 1040 Individual Return

Tier 2 US federal content skill for preparing Form 1040 — the standard…

Income TaxUS FederalAccountant-reviewed
US Federal - Cost Segregation

Accelerate depreciation by subcategorizing

—US FederalSource-cited draft
US Tax Workflow Base

Tier 1 workflow base for US federal income tax skills serving sole pro…

Income TaxUS FederalSource-cited draft
US Section 1202 QSBS

Tier 2 US federal content skill for IRC §1202 Qualified Small Business…

—US FederalSource-cited draft
US Federal — Section 1031 Like-Kind Exchange

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

—US FederalSource-cited draft
US Crypto Reporting

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

Crypto TaxUS FederalAccountant-reviewed
US Fbar And FATCA 8938

Tier 2 US federal content skill for the dual foreign financial account…

Cross-BorderUS FederalSource-cited draft
US R And D Section 174 And 41

Tier 2 US federal content skill for the post-OBBBA §174/§174A R&E regi…

—US FederalSource-cited draft
US 1099 K And Payment Processors

Tier 2 US federal content skill for Form 1099-K reporting under IRC §6…

Income TaxUS FederalSource-cited draft
US Form 1120 C Corp

Tier 2 US federal content skill for preparing Form 1120 — the US C-cor…

—US FederalAccountant-reviewed
US PTE State Matrix

Tier 2 US federal-level reference skill providing the comprehensive st…

—US FederalSource-cited draft
US Form 5472 Foreign Owned US

Tier 2 US federal content skill for Form 5472 — Information Return of …

—US FederalAccountant-reviewed
US Nonresident Cgt

US capital gains tax for non-resident aliens: FIRPTA withholding on US…

—US FederalSource-cited draft
US GAAP Asc842 Leases

US GAAP lease accounting under ASC 842 (Leases). Covers the lessee dua…

—US FederalSource-cited draft
US Federal Return Assembly

Tier 2 orchestrator skill that assembles the complete federal income t…

Income TaxUS FederalSource-cited draft
US 1099 NEC Issuance

Tier 2 content skill for determining which contractor payments made by…

Income TaxUS FederalAccountant-reviewed
US GAAP Asc606 Revenue

US GAAP revenue recognition under ASC 606 (Revenue from Contracts with…

—US FederalSource-cited draft
US Education Credits 8863

Tier 2 US federal content skill for education tax benefits — AOTC/LLC …

—US FederalSource-cited draft
US Tax Residency

US tax residency for non-US-citizens: substantial presence test, green…

Cross-BorderUS FederalSource-cited draft
US State Bonus Depreciation Conformity Matrix

Tier 2 US federal-level reference skill providing the 50-state matrix …

—US FederalSource-cited draft
US Section 1031 Like Kind Exchange

Tier 2 US federal content skill for IRC §1031 like-kind exchange of re…

—US FederalSource-cited draft
NO Sales Tax States

Whenever asked about states with no sales tax, Alaska local sales tax,…

VAT / GSTUS FederalAccountant-reviewed
US Nft Tax

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

Crypto TaxUS FederalSource-cited draft
US Crypto Income Events

US federal tax on cryptocurrency INCOME / RECEIPT events — mining, sta…

Crypto TaxUS FederalAccountant-reviewed
US Foreign Earned Income 2555

Tier 2 US federal content skill for §911 Foreign Earned Income Exclusi…

—US FederalSource-cited draft
US Foreign Tax Credit 1116

Tier 2 US federal content skill for §901 Foreign Tax Credit (Form 1116…

—US FederalSource-cited draft
US GAAP Debt Vs Equity

US GAAP classification of issued financial instruments as liabilities,…

—US FederalSource-cited draft
US Self Employed Retirement

Tier 2 content skill for computing the self-employed retirement contri…

Income TaxUS FederalAccountant-reviewed
US Form 5471 CFC Information

Tier 2 US federal content skill for Form 5471 — US Information Return …

Company FormationUS FederalAccountant-reviewed
US Schedule C And SE Computation

Tier 2 content skill for computing Schedule C bottom line, Form 8829 h…

Income TaxUS FederalAccountant-reviewed
US GAAP Asc805 Business Combinations

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

—US FederalSource-cited draft
US IRS Collections And Controversy

Tier 2 US federal content skill for IRS notices, audits, collections, …

—US FederalSource-cited draft
US QBI Deduction

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

Income TaxUS FederalAccountant-reviewed
US Form 941 940 Payroll

Tier 2 US federal content skill for employer payroll tax compliance — …

PayrollUS FederalSource-cited draft
US Form 1065 Partnership

Tier 2 US federal content skill for preparing Form 1065 — the US partn…

—US FederalAccountant-reviewed
US S Corp Election Decision

Tier 2 content skill for evaluating whether a US sole proprietor or si…

Income TaxUS FederalAccountant-reviewed
US GILTI FDII BEAT

Tier 2 US federal international tax content skill for §951A GILTI / po…

Cross-BorderUS FederalSource-cited draft
US Multi State Residency And Allocation

Tier 2 US federal-level content skill for multi-state residency, domic…

Cross-BorderUS FederalSource-cited draft
US State Formation Matrix

Tier 2 US federal-level reference skill providing the 50-state at-a-gl…

Company FormationUS FederalSource-cited draft
US Form 1041 Trust And Estate Income

Tier 2 US federal content skill for Form 1041 — US Income Tax Return f…

—US FederalAccountant-reviewed
US Self Employed Health Insurance

Tier 2 content skill for computing the self-employed health insurance …

Income TaxUS FederalAccountant-reviewed
US Quarterly Estimated Tax

Whenever asked about US federal quarterly estimated income tax payment…

Income TaxUS FederalAccountant-reviewed
US Sales Tax

Whenever asked about United States sales tax, use tax, sales tax nexus…

VAT / GSTUS FederalAccountant-reviewed
US State New Hire Reporting Matrix

Tier 2 US federal-level reference skill providing the 50-state matrix …

—US FederalSource-cited draft
US Pl 86 272 Income Tax Nexus

Tier 2 US federal content skill for Public Law 86-272 (15 USC §§381-38…

Income TaxUS FederalSource-cited draft
US Estate Gift 706 709

Tier 2 US federal content skill for the unified estate, gift, and gene…

—US FederalAccountant-reviewed
US State Estimated Tax Safe Harbors Matrix

Tier 2 US federal-level reference skill providing the 50-state matrix …

Income TaxUS FederalSource-cited draft
US Sole Prop Bookkeeping

Tier 2 content skill for classifying business transactions into US fed…

BookkeepingUS FederalAccountant-reviewed