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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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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.
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— do not use for current work.

US Federal · 58 Guides

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NameDomainJurisdictionStatus
US Crypto Tax

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

Crypto 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 State Payroll Matrix

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

PayrollUS FederalSource-cited draft
US Sales Tax Nexus 50 State Matrix

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

VAT / GSTUS FederalSource-cited draft
US Feie Ftc

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

—US FederalSource-cited draft
US Fbar FATCA Reporting

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

Cross-BorderUS FederalSource-cited draft
US CFC GILTI

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

Cross-BorderUS FederalSource-cited draft
US Foreign Trust Reporting

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

—US FederalSource-cited draft
US Expatriation Exit Tax

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

Income TaxUS FederalSource-cited draft