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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.

Free AI skills

Tax and accounting knowledge, in the open.

Contribute a skill

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.

Become an Open Accountant
NameDomainJurisdictionStatus
US Crypto Income Events
Checked by an accountant

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

Crypto TaxUnited States

Showing 51–74 of 74 skills

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Know this subject? Contribute a skill.

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

No accountant yet.

Jurisdiction page

Contribute a skill for this jurisdiction, under your name.

Contribute a skillBecome an Open Accountant
Checked by an accountant
NO Sales Tax States
Checked by an accountant

States with no sales tax, Alaska local sales tax, Delaware gross recei…

VAT / GSTUnited StatesChecked by an accountant
Section 179 expensing and bonus depreciation, including business vehicles
Built by Michael Cutajar and the OpenAccountants team

Section 179 expensing and bonus depreciation (section 168(k)) for US b…

Tax OptimizationUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US GAAP Asc606 Revenue
Built by Michael Cutajar and the OpenAccountants team

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

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US Estate Gift 706 709
Checked by an accountant

US federal content skill for the unified estate, gift, and generation-…

—United StatesChecked by an accountant
Equity compensation: RSUs, stock options, supplemental wage withholding and the section 83(i) deferral election in United States
Built by Michael Cutajar and the OpenAccountants team

How employees, founders and their employers are taxed federally on res…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US GILTI FDII BEAT
Built by Michael Cutajar and the OpenAccountants team

US federal international tax content skill for §951A GILTI / post-2025…

Cross-BorderUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US Form 5472 Foreign Owned US
Checked by an accountant

US federal content skill for Form 5472 — Information Return of a 25% F…

—United StatesChecked by an accountant
US State Estimated Tax Safe Harbors Matrix
Built by Michael Cutajar and the OpenAccountants team

State-by-state table of 2026 individual estimated income tax rules: th…

Income TaxUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US State New Hire Reporting Matrix
Built by Michael Cutajar and the OpenAccountants team

US federal-level reference skill providing the 50-state matrix of new-…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US Form 1120 C Corp
Checked by an accountant

US federal content skill for preparing Form 1120 — the US C-corporatio…

—United StatesChecked by an accountant
US Pl 86 272 Income Tax Nexus
Built by Michael Cutajar and the OpenAccountants team

Public Law 86-272 (15 U.S.C. 381) and state income tax nexus, tax year…

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

Content skill for computing the self-employed health insurance deducti…

Income TaxUnited StatesChecked by an accountant
US Foreign Tax Credit 1116
Built by Michael Cutajar and the OpenAccountants team

US foreign tax credit for individuals (Form 1116), tax year 2026: cred…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US Nonresident Cgt
Built by Michael Cutajar and the OpenAccountants team

US federal tax on capital gains of nonresident alien individuals for 2…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US GAAP Asc842 Leases
Built by Michael Cutajar and the OpenAccountants team

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

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US PTE State Matrix
Built by Michael Cutajar and the OpenAccountants team

State-by-state table of pass-through entity elective taxes (PTET), the…

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US Form 1065 Partnership
Checked by an accountant

US federal content skill for preparing Form 1065 — the US partnership …

—United StatesChecked by an accountant
US Quarterly Estimated Tax
Accountant-authored

US federal quarterly estimated income tax payments for sole proprietor…

Income TaxUnited StatesAccountant-authored
US Feie Ftc
Built by Michael Cutajar and the OpenAccountants team

US citizens and green-card holders working abroad, tax year 2026: who …

—United StatesBuilt by Michael Cutajar and the OpenAccountants team
US Fbar FATCA Reporting
Built by Michael Cutajar and the OpenAccountants team

Whether a US person must file an FBAR (FinCEN Form 114), Form 8938, bo…

Cross-BorderUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US CFC GILTI
Built by Michael Cutajar and the OpenAccountants team

US controlled foreign corporations for 2026 and 2025: United States sh…

Cross-BorderUnited StatesBuilt by Michael Cutajar and the OpenAccountants team
US Foreign Trust Reporting
Built by Michael Cutajar and the OpenAccountants team

US rules for foreign trusts and large foreign gifts, tax year 2026: wh…

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

US exit tax for citizens who renounce and long-term green-card holders…

Income TaxUnited StatesBuilt by Michael Cutajar and the OpenAccountants team