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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.

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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.

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1796 Guides · 60 matching · 244 jurisdictions

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United States · 60 Guides

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NameDomainJurisdictionStatus
US Federal Return Assembly

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

Income TaxUnited StatesSource-cited draft

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United States

60 Guides

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US 1099 K And Payment Processors

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

Income TaxUnited StatesSource-cited draft
US QBI Deduction

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

Income TaxUnited StatesAttested by another accountant
US Federal - Cost Segregation

Accelerate depreciation by subcategorizing

—United StatesSource-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…

—United StatesSource-cited draft
US Form 941 940 Payroll

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

PayrollUnited StatesAttested by another accountant
US Schedule C And SE Computation

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

Income TaxUnited StatesAttested by another accountant
US Self Employed Retirement

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

Income TaxUnited StatesAttested by another accountant
US Form 1041 Trust And Estate Income

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

—United StatesAttested by another accountant
US State Estimated Tax Safe Harbors Matrix

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

Income TaxUnited StatesSource-cited draft
US 1099 NEC Issuance

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

Income TaxUnited StatesAttested by another accountant
US IRS Collections And Controversy

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

—United StatesSource-cited draft
US Nonresident Cgt

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

—United StatesSource-cited draft
US Capital Gains

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

Income TaxUnited StatesSource-cited draft
US GAAP Asc805 Business Combinations

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

—United StatesSource-cited draft
The American abroad: why moving never ends your US tax life

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

Cross-BorderUnited StatesSource-cited draft
US GAAP Debt Vs Equity

US GAAP classification of issued financial instruments as liabilities,…

—United StatesSource-cited draft
US Fbar And FATCA 8938

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

Cross-BorderUnited StatesAttested by another accountant
990 Returns

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

Corporate TaxUnited StatesSource-cited draft
US GAAP Asc842 Leases

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

—United StatesSource-cited draft
US State Bonus Depreciation Conformity Matrix

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

—United StatesSource-cited draft
US Sole Prop Bookkeeping

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

BookkeepingUnited StatesAttested by another accountant
US Quarterly Estimated Tax

Whenever asked about US federal quarterly estimated income tax payment…

Income TaxUnited StatesAttested by another accountant
NO Sales Tax States

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

VAT / GSTUnited StatesAttested by another accountant
US Nft Tax

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

Crypto TaxUnited StatesSource-cited draft
US Tax Workflow Base

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

Income TaxUnited StatesSource-cited draft
US Federal — Section 1031 Like-Kind Exchange

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

—United StatesSource-cited draft
US Crypto Income Events

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

Crypto TaxUnited StatesAttested by another accountant
US Tax Residency

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

Cross-BorderUnited StatesSource-cited draft
US Sales Tax Nexus 50 State Matrix

Tier 2 US federal-level reference skill providing the post-Wayfair eco…

VAT / GSTUnited StatesSource-cited draft
US Crypto Reporting

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

Crypto TaxUnited StatesAttested by another accountant
US Foreign Tax Credit 1116

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

—United StatesSource-cited draft
US Sales Tax

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

VAT / GSTUnited StatesAttested by another accountant
US Education Credits 8863

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

—United StatesSource-cited draft
US Form 5471 CFC Information

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

Company FormationUnited StatesAttested by another accountant
US Form 1065 Partnership

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

—United StatesAttested by another accountant
US Section 1202 QSBS

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

—United StatesSource-cited draft
US S Corp Election Decision

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

Income TaxUnited StatesAttested by another accountant
US GILTI FDII BEAT

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

Cross-BorderUnited StatesSource-cited draft
US Foreign Earned Income 2555

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

—United StatesSource-cited draft
US Multi State Residency And Allocation

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

Cross-BorderUnited StatesSource-cited draft
US State Formation Matrix

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

Company FormationUnited StatesSource-cited draft
US Self Employed Health Insurance

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

Income TaxUnited StatesAttested by another accountant
US Secure 2 And Retirement Updates

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

—United StatesSource-cited draft
US Section 1031 Like Kind Exchange

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

—United StatesSource-cited draft
US State New Hire Reporting Matrix

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

—United StatesSource-cited draft
US Crypto Tax

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

Crypto TaxUnited StatesAttested by another accountant
US Form 1040 Individual Return

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

Income TaxUnited StatesAttested by another accountant
US State Payroll Matrix

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

PayrollUnited StatesSource-cited draft
US Estate Gift 706 709

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

—United StatesAttested by another accountant