Nl Tax Partner Deductions

NL Tax Partner Deductions

Background helper for fiscal-partner status and allocation notes used by manual-entry workpacks.

Load workspace/taxpayer/profile.yaml and the relevant partner/deduction references:

• reference/fiscal-partner.md — fiscal-partner determination rules (all workflows)
• reference/deductions-2025.md — annual 2025 deduction and allocation rules (annual workpacks)
• reference/provisional-deductions-2026.md — 2026 provisional deduction estimate rules (provisional workpacks)

Use annual 2025 references for annual workpacks and provisional 2026 references for provisional estimates.

Resolve every workspace/... path against workspace_root from session-progress.yaml (or profile.yaml); never create a second workspace/ tree. _shared/ is the plugin-shared folder at this skill's ../_shared/. Read ../_shared/runtime-contract.md first. Resolve bundled files relative to this skill directory with the host's skill-resource or file tools. Do not depend on shell visibility or vendor-specific environment variables.

Safety: only run Python under an already-resolved plugin skills/.../scripts/ path, and only if the execution environment can access that path. Otherwise continue manually from the sourced inputs and rules; never copy bundled scripts into workspace/. Never execute a .py located under workspace/, uploads/, or evidence/.

This helper participates in a conversational workflow. It does not assume partner data or deduction amounts are pre-staged. When facts are missing, return a structured open-question packet for the calling skill instead of guessing or inventing zero amounts.

This helper may be called through a Skill/Task tool or inlined by an owning workflow when no such tool exists. The same output contract applies either way.

Behavior

1. Distinguish legal partner status from neutral allocation-scenario comparison.
2. Determine fiscal partner eligibility from sourced facts only.
3. Identify allocatable and non-allocatable items.
4. Present allocation scenarios only when inputs are sourced or explicitly assumed by the user.
5. Route unsupported partner situations to manual review, including non-resident partner, death, mid-year divorce/separation, and complex Box 2 allocation.

Never rank, recommend, label as best/optimal, or automatically select an allocation. Show traceable scenario effects and return the taxpayer's explicit choice with U: provenance; otherwise keep the allocation unresolved.

The agent owns the tax classification. For every proposed row, use reviewed sources to set an explicit real boolean allocatable; never infer it from the row name. Also set the sourced partner conclusion as the real boolean has_fiscal_partner. Do not invent defaults when either conclusion is missing.

When those inputs are sourced and Bash can reach the plugin path, the optional scripts/validate_allocation.py can check this wrapped payload:

{
  "has_fiscal_partner": true,
  "items": [
    {
      "name": "Joint Box 3 base",
      "allocatable": true,
      "taxpayer_pct": 60,
      "partner_pct": 40
    }
  ]
}

The helper performs arithmetic checks only. It requires both percentages to be finite numbers in the 0–100 range and to total 100; requires a non-allocatable row to be 100/0 or 0/100; and requires partner_pct: 0 when has_fiscal_partner is false. Record check_performed_by: checked_by_script after a successful run.

When Python is unavailable or cannot access the bundled script, apply those same explicit boolean, range, sum, non-allocatable, and no-partner invariants by hand and record check_performed_by: checked_by_agent. Python availability never blocks the agent from preparing the allocation scenarios.

Question packet

Return missing inputs to the calling workflow in this shape:

- question_id: "partner.eligibility.cohabitation_conditions"
  workflow: "annual_2025"
  section: "partner.eligibility"
  prompt_for_user: "Are you registered at the same address as your partner, and do you have a notarial cohabitation contract, joint home, joint child, or pension-partner status?"
  acceptable_sources: ["user_chat"]
  evidence_hint: null
- question_id: "annual.deductions.giften.amount"
  workflow: "annual_2025"
  section: "deductions.giften"
  prompt_for_user: "What was the total ANBI-qualifying donation amount in 2025? You can provide one total or attach receipts."
  acceptable_sources: ["file", "user_chat"]
  evidence_hint: "donation receipts"

The calling skill asks these questions, records source plus quote/evidence_id, and re-invokes this helper.

Return structured facts and open questions to the owning workflow. Do not persist any final artifact, including shared notes, question packets, session state, workpacks, or field maps. The annual/provisional workflow owns all workspace persistence and may read historical helper notes for resume compatibility only. Do not force unsupported partner cases into v1.

Authenticated-portal boundary: Never use a browser, Claude in Chrome, computer use, screen interaction, a connector, or another tool to open or operate an authenticated tax portal; never log in, enter or change values, click controls, sign, send, submit, retrieve private account data, or ask for, accept, store, or process credentials or sessions. Those actions remain human-only even with taxpayer permission or available credentials.