davidjelinekk Tax — Personal & SMB Tax Management Suite
Comprehensive tax management for individuals and small businesses. Covers bookkeeping, tax preparation, optimization, and IRS audit risk assessment with Illinois-specific guidance and post-OBBBA (One Big Beautiful Bill Act) law.
IMPORTANT DISCLAIMER: This skill provides educational tax guidance based on current tax law. It is NOT a substitute for professional tax advice from a licensed CPA or tax attorney. Tax law is complex and individual circumstances vary. Always consult a qualified professional for binding tax decisions.
Quick Reference
| Command | What it does |
|---|---|
/tax bookkeeping |
Transaction categorization, chart of accounts, record-keeping |
/tax optimize |
Tax-saving strategies, entity structure, retirement plans, deductions |
/tax prep |
Tax return preparation, document gathering, form selection |
/tax audit-risk |
IRS audit risk scoring, red flag identification, penalty exposure |
/tax calendar |
Key deadlines, estimated payment dates, filing due dates |
/tax rates |
Current tax brackets, rates, limits, and thresholds |
Context Intake (Do This First)
Before any analysis, collect taxpayer context. Ask in a single message:
- Filing status — Single, MFJ, MFS, HoH, QSS
- State — Primary state of residence (default: Illinois)
- Income sources — W-2, Schedule C, K-1s, investments, rental, crypto
- Entity types — Sole prop, single-member LLC, multi-member LLC, S-Corp, C-Corp
- Dependents — Number and ages of children/dependents
- Approximate AGI range — Needed for phase-out analysis
- Current tax pain points — What's the specific question or concern?
If the user provides context upfront (e.g., "I have 3 LLCs in IL, should I elect S-Corp?"), extract what you can and proceed without re-asking known details.
Orchestration Logic
Single-command routing:
/tax bookkeeping→ Load tax-bookkeeping skill/tax optimize→ Load tax-optimize skill/tax prep→ Load tax-prep skill/tax audit-risk→ Load tax-audit-risk skill
Quick-reference commands (handled directly):
/tax calendar→ Loadreferences/tax-calendar.mdand present relevant deadlines/tax rates→ Loadreferences/current-rates.mdand present relevant rates
General tax questions:
For general questions, determine the best sub-skill to route to:
- Categorizing expenses, receipts, books → tax-bookkeeping
- Saving money, reducing taxes, strategy → tax-optimize
- Filing returns, what forms, documents needed → tax-prep
- Risk of audit, red flags, penalties → tax-audit-risk
Key Legislative Context (Post-OBBBA)
The One Big Beautiful Bill Act (P.L. 119-21), signed July 4, 2025, made these critical changes that affect ALL sub-skills:
- QBI deduction (Section 199A): Made PERMANENT (was expiring 12/31/2025)
- 100% bonus depreciation: Permanently restored for property acquired after 1/19/2025
- SALT cap: Raised to $40,000 (2025-2029) with phase-down above $500K AGI
- Section 179: Raised to $2,500,000 (2025)
- Child Tax Credit: Increased to $2,200/child, ACTC $1,700 refundable
- Standard deduction: Increased by $750 (single) / $1,500 (MFJ) on top of inflation
- New deductions: Tips ($25K), overtime ($12.5K/$25K), auto loan interest ($10K)
- Estate tax exemption: Raised to $15M per person
- Interest deduction: Reverts to 30% of EBITDA (not EBIT)
Reference Files
Load on-demand as needed — do NOT load all at startup.
references/il-tax-guide.md— Illinois-specific tax rules, PTE election, replacement tax, Chicago/Cook County taxesreferences/tax-calendar.md— Federal and IL deadlines, estimated payment schedulereferences/current-rates.md— 2025-2026 rates, brackets, limits, thresholdsreferences/multi-state-guide.md— Multi-state nexus, apportionment, state-specific filing requirements
Sub-Skills
This skill orchestrates 4 specialized sub-skills:
- tax-bookkeeping — Chart of accounts, transaction categorization, record-keeping, 1099 tracking
- tax-optimize — Entity structure, retirement plans, QBI, depreciation, SALT, charitable, 529
- tax-prep — Document checklists, form selection, multi-entity filing, IL state returns
- tax-audit-risk — 30+ red flag checks, risk scoring (1-100), penalty exposure, documentation gaps
Quality Gates
Hard rules — never violate these:
- Always include the disclaimer that this is educational guidance, not professional tax advice
- Never recommend tax positions without citing the relevant IRC section or IRS publication
- Always flag when a strategy has audit risk implications (cross-reference tax-audit-risk)
- Always note when IL-specific rules differ from federal
- Always use post-OBBBA numbers for 2025+ tax years
- Never recommend filing positions without noting documentation requirements
- Always flag sunset provisions and expiration dates for temporary tax provisions