United States tax deadlines 2026.

Tier 1 workflow base for US federal income tax skills serving sole proprietors and single-member LLCs disregarded for federal tax. Contains the workflow runbook, conservative defaults principle, structured intake form, reviewer-oriented output spec, self-checks, global refusal catalogue, citation discipline, and content skill slot contract. Workflow architecture only — no tax content, no rates, no thresholds, no form line references, no year-specific figures. MUST be loaded alongside at least one content skill (e.g., us-sole-prop-bookkeeping, us-schedule-c-and-se-computation, us-form-1040-self-employed-positions, us-quarterly-estimated-tax) that provides actual federal tax rules and current-year figures. Assumes a human reviewer credentialed under Circular 230 (Enrolled Agent, CPA, or attorney) reviews and signs off on every output before it reaches the taxpayer or the IRS. Federal-only in scope. State income tax skills may load it for workflow scaffolding but the base does not address state tax.

ALWAYS USE THIS SKILL when a user asks for help preparing their US federal or California state tax return AND mentions freelancing, self-employment, software development, contracting, sole proprietorship, or a single-member LLC. Trigger on phrases like "help me do my taxes", "prepare my 2025 return", "I'm a freelance developer", "I have an LLC in California", "I'm self-employed", "do my taxes as a contractor", or any similar phrasing where the user is a California-resident freelancer needing tax return preparation. This is the REQUIRED entry point for the Accora freelance developer tax workflow — every other skill in the stack (us-sole-prop-bookkeeping, us-schedule-c-and-se-computation, us-qbi-deduction, us-self-employed-retirement, us-self-employed-health-insurance, us-quarterly-estimated-tax, us-federal-return-assembly, ca-540-individual-return, ca-estimated-tax-540es, ca-smllc-form-568, ca-form-3853-coverage, us-1099-nec-issuance, us-ca-return-assembly) depends on this skill running first to produce a structured intake package. Uses upload-first workflow — the user dumps all their documents and the skill infers as much as possible before asking questions. Uses ask_user_input_v0 for structured refusal sweep and profile questions instead of one-at-a-time prose. Built for speed — freelance software developers expect concise, direct interaction. California full-year residents only; sole proprietors and single-member LLCs disregarded for federal tax only.

Tier 1 workflow base for VAT return preparation skills. Contains the universal workflow runbook, two-tier classification rule, conservative defaults principle, structured question form, output specification, and 14 self-checks. This skill provides workflow architecture only — it contains no legal content, no jurisdiction-specific facts, no rates, no return form details. It MUST be loaded alongside (a) a regional/directive layer that provides the legal framework for the relevant tax system (e.g., eu-vat-directive for EU member states) and (b) a country-specific skill that provides rates, return form structure, supplier patterns, and refusals (e.g., germany-vat-return). This skill is the foundation that every country VAT skill loads on top of.

Use this skill whenever asked about Texas sales and use tax, Comptroller filings, Texas tax permits, Texas exemptions, Texas nexus, or any request involving Texas state sales and use tax compliance. Trigger on phrases like "Texas sales tax", "TX sales tax", "Comptroller", "Texas use tax", "Texas sales tax return", "Texas exemption certificate", or any request involving Texas sales and use tax classification, filing, or compliance. ALWAYS read this skill before touching any Texas sales tax work.

Use this skill whenever asked about District of Columbia sales tax, DC OTR filings. Trigger on phrases like "DC sales tax", "District of Columbia sales tax", "OTR". ALWAYS load us-sales-tax first.

Use this skill whenever asked about Hawaii General Excise Tax (GET). Trigger on phrases like "Hawaii GET", "General Excise Tax", "HI sales tax", "HRS §237". Hawaii has a GET on the SELLER, not a traditional sales tax. ALWAYS load us-sales-tax first.

Use this skill whenever asked about Connecticut sales and use tax, luxury tax, DRS filings. Trigger on phrases like "Connecticut sales tax", "CT sales tax", "DRS", "luxury tax Connecticut". ALWAYS load us-sales-tax first.

Use this skill whenever asked about Kansas sales and use tax. Trigger on phrases like "Kansas sales tax", "KS sales tax", "KDOR", "K.S.A. §79-3603", "Kansas grocery tax". ALWAYS load us-sales-tax first.