openaccountants
GuidesBuild a GuideThe Open AccountantsFor FirmsDevelopers
openaccountants

AI makes tax knowledge abundant. OpenAccountants makes tax work trustworthy.

Brand kit

Explore

Tax GuidesTax CalendarOpen Accountants

Use OpenAccountants

Add to your AIThe Open AccountantsFor Developers

Project

AboutHow It WorksBlogPodcastGitHub

Trust

Review MethodSecurityPrivacyTermsContact

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

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.

The open Tax Guides

Open Tax Guides for the AI you already use

Build a Guide

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.

1810 Guides · 60 matching · 244 jurisdictions

Loading the map…

Source-cited draft
— researched and cited, not yet reviewed by a licensed practitioner.
Accountant-reviewed
— reviewed as general reference material by a named licensed practitioner.
Needs update
— flagged for review.
Deprecated
— do not use for current work.

United States · 60 Guides

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

Become an Open Accountant
NameDomainJurisdictionStatus
US Estate Gift 706 709

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

—United StatesAttested by another accountant

Showing 51–60 of 60 Guides

PreviousPage 2 of 2

Know this subject? Build a Guide.

1810 Guides across 244 jurisdictions. You do not need to cover an entire country. Publish a Guide within your expertise, under your name, and colleagues attest to the ones they stand behind.

United States

60 Guides

No accountant yet.

Jurisdiction page

Build a Guide for this jurisdiction, under your name, and colleagues attest to the ones they stand behind.

Build a GuideBecome an Open Accountant
US Form 1120 C Corp

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

—
United States
Attested by another accountant
US Pl 86 272 Income Tax Nexus

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

Income TaxUnited StatesSource-cited draft
US PTE State Matrix

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

—United StatesSource-cited draft
US Form 5472 Foreign Owned US

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

—United StatesAttested by another accountant
US Feie Ftc

US federal tax for citizens and green-card holders living abroad: the …

—United StatesSource-cited draft
US Fbar FATCA Reporting

US foreign-account and foreign-asset reporting for US persons: the FBA…

Cross-BorderUnited StatesSource-cited draft
US CFC GILTI

US anti-deferral rules for US persons owning foreign corporations: Con…

Cross-BorderUnited StatesSource-cited draft
US Foreign Trust Reporting

US taxation and reporting of foreign trusts for US persons: the court/…

—United StatesSource-cited draft
US Expatriation Exit Tax

US expatriation tax for citizens renouncing and long-term green-card h…

Income TaxUnited StatesSource-cited draft