openaccountants
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- ▌ Tn Sales Tax · openaccountantsUse this skill whenever asked about Tennessee sales tax, Tennessee use tax, Tennessee sales tax nexus, Tennessee sales tax returns, Tennessee exemption certificates, taxability of goods or services in Tennessee, or any request involving Tennessee state-level consumption taxes. Trigger on phrases like "Tennessee sales tax", "TN sales tax", "Tennessee use tax", "Tennessee nexus", "T.C.A. 67-6", "Tennessee DOR sales tax", or any request involving Tennessee sales and use tax filing, classification, or compliance. NOTE: Tennessee has NO state income tax, making sales tax revenue critical. Tennessee has among the HIGHEST combined sales tax rates in the US (up to 9.75%). ALWAYS read the parent us-sales-tax skill first for federal context.
- ▌ Trinidad Vat · openaccountantsUse this skill whenever asked to prepare, review, or create a Trinidad and Tobago VAT return for any client. Trigger on phrases like "prepare VAT return", "do the VAT", "Trinidad VAT", "T&T VAT", or any request involving Trinidad and Tobago VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill contains the complete Trinidad and Tobago VAT classification rules, return form mappings, deductibility rules, and filing deadlines required to produce a correct return. ALWAYS read this skill before touching any Trinidad VAT-related work.
- ▌ Ua Formation · openaccountants> Use this skill whenever asked about registering or forming a business in Ukraine for a self-employed person. Trigger on phrases like "register a FOP", "how do I become a ФОП", "start a business in Ukraine", "open a sole proprietorship Ukraine", "Diia registration", "ТОВ vs ФОП", "LLC vs sole proprietor Ukraine", "choose КВЕД codes", "single tax election", "register for VAT Ukraine", "open a business bank account Ukraine", "close my ФОП", or any question about the formation, registration, tax-system choice at start-up, or deregistration of a Ukrainian sole proprietor (ФОП) or company (ТОВ). Covers registering via Diia or a state registrar/notary, documents required, choosing КВЕД activity codes, electing the single-tax group (1/2/3) vs the general system, the ₴1,000,000 VAT threshold, ЄСВ registration, opening a bank account, the ФОП-vs-ТОВ decision, and closing a ФОП. ALWAYS read this skill before any Ukrainian business-formation work.
- ▌ Uk Dividends · openaccountants> Use this skill whenever asked about UK dividend income taxation. Trigger on phrases like "dividend tax UK", "dividend allowance", "dividend income", "company dividends", "director dividends", "salary vs dividends", "dividend voucher", "SA100 dividends", "foreign dividends UK", "dividend waiver", "dividend tax rates", "8.75%", "33.75%", "39.35%", "10.75%", "35.75%", "April 2026 dividend hike", "Autumn Budget 2025 dividend", "Scottish dividend tax", or any question about computing, declaring, or optimising dividend income for UK individual taxpayers. Covers dividend allowance, rates, salary-vs-dividend planning for company directors, foreign dividends and double tax relief, dividend waivers, and interaction with other income. ALWAYS read this skill before touching any UK dividend work.
- ▌ Uk Formation · openaccountants> Use this skill whenever asked about forming, incorporating, or registering a company in the United Kingdom. Trigger on phrases like "set up a company in the UK", "UK Ltd", "Companies House", "incorporate in England", "UK company formation", "register a business UK", "limited company UK", "LLP formation UK", "UK company costs", "confirmation statement", or any question about starting a business entity in England, Wales, Scotland, or Northern Ireland. Covers entity types, registration process, capital requirements, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on UK company formation.
- ▌ Us Sales Tax · openaccountantsUse this skill whenever asked about United States sales tax, use tax, sales tax nexus, multi-state tax compliance, sales tax returns, exemption certificates, taxability of goods or services, economic nexus, or any request involving US state-level consumption taxes. Trigger on phrases like "sales tax", "use tax", "nexus", "Wayfair", "sales tax return", "exemption certificate", "resale certificate", "taxability", "sales tax rate", "marketplace facilitator", "Streamlined Sales Tax", "SST", or any request involving US state sales and use tax filing, classification, or compliance. This skill contains the complete US sales and use tax framework. ALWAYS read this skill before touching any US sales tax work.
- ▌ Ut Sales Tax · openaccountantsUse this skill whenever asked about Utah sales tax, Utah use tax, USTC sales tax filing, Utah grocery tax reduced rate, Utah SaaS tax, or Utah sales tax compliance. Trigger on phrases like "Utah sales tax", "UT sales tax", "Utah Code §59-12", "USTC", "Utah grocery tax", "Utah SaaS", "Utah SST", or any request involving Utah state and local sales and use tax compliance. ALWAYS load us-sales-tax first for federal context.
- ▌ Va Sales Tax · openaccountantsUse this skill whenever asked about Virginia sales tax, Virginia use tax, Virginia sales tax nexus, Virginia sales tax returns, Virginia exemption certificates, taxability of goods or services in Virginia, or any request involving Virginia state-level consumption taxes. Trigger on phrases like "Virginia sales tax", "VA sales tax", "Virginia use tax", "Virginia nexus", "Va. Code 58.1-603", "Virginia Tax Department", or any request involving Virginia sales and use tax filing, classification, or compliance. ALWAYS read the parent us-sales-tax skill first for federal context, then layer this Virginia-specific skill on top.
- ▌ Vt Sales Tax · openaccountantsUse this skill whenever asked about Vermont sales tax, Vermont use tax, Vermont Tax Dept sales tax filing, Vermont local option tax, Vermont SaaS tax, or Vermont sales tax compliance. Trigger on phrases like "Vermont sales tax", "VT sales tax", "32 V.S.A. §9771", "Vermont Tax Dept", "Vermont local option", "Vermont SaaS", "Vermont SST", or any request involving Vermont state and local sales and use tax compliance. ALWAYS load us-sales-tax first for federal context.
- ▌ Wa Sales Tax · openaccountants> Washington State Sales Tax for self-employed individuals selling taxable goods or services. Covers the 6.5% state rate, local tax add-ons, destination-based sourcing, use tax, and the Combined Excise Tax Return. Primary source: RCW 82.08 (sales tax), RCW 82.12 (use tax).
- ▌ Wi Sales Tax · openaccountantsUse this skill whenever asked about Wisconsin sales tax, Wisconsin use tax, Wisconsin sales tax nexus, Wisconsin sales tax returns, Wisconsin exemption certificates, taxability of goods or services in Wisconsin, or any request involving Wisconsin state-level consumption taxes. Trigger on phrases like "Wisconsin sales tax", "WI sales tax", "Wisconsin use tax", "Wisconsin nexus", "Wis. Stat. 77.51", "Wisconsin DOR sales tax", or any request involving Wisconsin sales and use tax filing, classification, or compliance. ALWAYS read the parent us-sales-tax skill first for federal context.
- ▌ Wv Sales Tax · openaccountantsUse this skill whenever asked about West Virginia sales tax, WV use tax, West Virginia Tax Division filing, West Virginia SaaS tax, West Virginia service taxation, or West Virginia sales tax compliance. Trigger on phrases like "West Virginia sales tax", "WV sales tax", "W.Va. Code §11-15", "WV Tax Division", "West Virginia SaaS", "West Virginia SST", or any request involving West Virginia state and local sales and use tax compliance. ALWAYS load us-sales-tax first for federal context.
- ▌ Wy Sales Tax · openaccountantsUse this skill whenever asked about Wyoming sales tax, Wyoming use tax, Wyoming DOR sales tax filing, or Wyoming sales tax compliance. Trigger on phrases like "Wyoming sales tax", "WY sales tax", "W.S. §39-15", "Wyoming DOR", "Wyoming no income tax", "Wyoming SST", or any request involving Wyoming state and local sales and use tax compliance. ALWAYS load us-sales-tax first for federal context.
- ▌ Zimbabwe Vat · openaccountantsUse this skill whenever asked to prepare, review, or classify transactions for a Zimbabwe VAT return. Standard rate 15%. Mandatory fiscalised electronic devices. Multi-currency regime (ZiG/USD). ALWAYS read before handling Zimbabwe VAT work.
- ▌ Al Income Tax · openaccountantsUse this skill whenever asked about Alabama individual income tax for self-employed individuals or sole proprietors — filing Form 40, AL estimated tax (Form 40-ES), Alabama tax brackets, Alabama deductions, federal income tax deduction on AL return, or any query involving Alabama state income tax compliance. Trigger on phrases like "Alabama income tax", "AL income tax", "Form 40", "Alabama estimated tax", "Alabama self-employed tax", "ADOR income tax", or "Code of Ala. §40-18".
- ▌ Ar Income Tax · openaccountants> Use this skill whenever asked about Argentine income tax (Impuesto a las Ganancias) for self-employed individuals (autónomos / profesionales independientes). Trigger on phrases like "Ganancias", "impuesto a las ganancias", "autónomo Argentina", "monotributo vs responsable inscripto", "cuarta categoría", "deducciones personales", "ganancia no imponible", "bienes personales", "DDJJ Ganancias", "ARCA", "AFIP", "CUIT", "income tax Argentina", "anticipos ganancias", or any question about filing or computing income tax for a self-employed client in Argentina. This skill covers progressive rates (5-35%), personal deductions (ganancia no imponible, cargas de familia, deducción especial), Bienes Personales interaction, advance payments (anticipos), percepciones as credits, and ARCA filing. ALWAYS read this skill before touching any Argentine income tax work.
- ▌ Ar Vat Return · openaccountants> Argentine VAT return (IVA -- Impuesto al Valor Agregado) for self-employed individuals under the regimen general. Covers the standard 21% rate, reduced 10.5%, increased 27%, monthly filing via AFIP SIAP/web, debito/credito fiscal computation, and withholding/perception regimes. Primary source: Ley 23.349 (Ley de IVA) and its regulatory decree (Decreto 692/98).
- ▌ Argentina Iva · openaccountantsUse this skill whenever asked to prepare, review, or classify transactions for an Argentina IVA (Impuesto al Valor Agregado) return or advise on Argentine VAT registration, filing, and AFIP compliance. Trigger on phrases like "prepare IVA return", "Argentine VAT", "IVA Argentina", "AFIP", "CUIT", or any Argentina IVA request. ALWAYS read this skill before touching any Argentina IVA work.
- ▌ At Income Tax · openaccountants> Use this skill whenever asked about Austrian income tax (Einkommensteuer) for self-employed individuals filing form E1. Trigger on phrases like "Einkommensteuer", "ESt", "E1 Erklarung", "Gewinnfreibetrag", "Betriebsausgabenpauschale", "Absetzbetrge", "Sonderausgaben", "selbstandig Steuer Osterreich", "Austrian income tax", "self-employed tax Austria", or any question about computing or filing income tax for a self-employed person in Austria. This skill covers progressive tax brackets (0--55%), Gewinnfreibetrag, Betriebsausgabenpauschale, Sonderausgaben, aussergewohnliche Belastungen, Absetzbetrge, SV deductibility, and E1/E1a structure. ALWAYS read this skill before touching any Austrian income tax work.
- ▌ Au Crypto Tax · openaccountants> Use this skill whenever asked about Australian cryptocurrency taxation. Trigger on phrases like "crypto tax Australia", "Bitcoin CGT", "ATO crypto", "crypto capital gains", "personal use asset crypto", "staking income", "airdrop tax", "DeFi tax Australia", "crypto cost base", "crypto trading tax", "Coinbase tax", "Swyftx tax", "CoinSpot tax", "NFT tax Australia", or any question about how cryptocurrency is taxed by the ATO. This skill covers CGT treatment of crypto assets, the personal use asset exemption, trading vs investing distinction, staking and airdrop income, DeFi events, record-keeping requirements, and exchange-specific transaction patterns. ALWAYS read this skill before touching any Australian crypto tax work.
- ▌ Australia Gst · openaccountantsUse this skill whenever asked to prepare, review, or classify transactions for an Australian GST return (Business Activity Statement / BAS) for any client. Trigger on phrases like "prepare BAS", "do the GST", "fill in BAS", "create the return", "GST return", "Activity Statement", or any request involving Australian GST filing. Also trigger when classifying transactions for GST purposes from bank statements, invoices, or other source data. This skill covers Australia only and covers both Simpler BAS and full BAS reporting. GST groups, margin scheme, partial exemption complex, and going concern are all in the refusal catalogue. ALWAYS read this skill before touching any GST-related work.
- ▌ Az Income Tax · openaccountantsUse this skill whenever asked about Arizona individual income tax for self-employed individuals or sole proprietors — filing Form 140, AZ estimated tax (Form 140ES), Arizona flat tax rate, Arizona standard deduction, or any query involving Arizona state income tax compliance. Trigger on phrases like "Arizona income tax", "AZ income tax", "Form 140", "Arizona estimated tax", "Arizona self-employed tax", "AZDOR income tax", "Arizona flat tax", or "ARS §43".
- ▌ Bd Crypto Tax · openaccountants> Use this skill whenever asked about the legal status and taxation of cryptocurrency in Bangladesh. Trigger on phrases like "Bangladesh crypto tax", "is crypto legal Bangladesh", "Bitcoin Bangladesh", "crypto trading Bangladesh legal". Explains that cryptocurrency is effectively prohibited by Bangladesh Bank and there is no tax framework — high risk. ALWAYS read before any Bangladesh crypto work.
- ▌ Be Income Tax · openaccountants> Use this skill whenever asked about Belgian income tax (Personenbelasting / Impot des personnes physiques) for self-employed individuals. Trigger on phrases like "personenbelasting", "IPP", "belastingaangifte", "belastingvrij minimum", "gemeentebelasting", "beroepskosten", "sociale bijdragen", "VAPZ", "PLCI", "Belgian income tax", "self-employed tax Belgium", "Tax-on-web", or any question about computing or filing income tax for a self-employed person in Belgium. This skill covers progressive brackets (25--50%), belastingvrij minimum, gemeentebelasting, beroepskosten (actual vs forfaitaire), sociale bijdragen deductibility, VAPZ/PLCI pension deduction, and Tax-on-web filing. ALWAYS read this skill before touching any Belgian income tax work.
- ▌ Br Income Tax · openaccountants> Use esta skill sempre que for solicitado sobre o imposto de renda brasileiro para pessoas físicas autônomas (autônomos / profissionais liberais). Ative com frases como "quanto de imposto eu pago no Brasil", "DIRPF", "IRPF", "Carnê-Leão", "livro caixa", "imposto de renda", "CPF", "declaração de imposto de renda Brasil", "despesas dedutíveis Brasil", "imposto autônomo Brasil", "desconto simplificado", "INSS autônomo", "pró-labore", "DAS MEI", ou qualquer pergunta sobre apuração ou cálculo de imposto de renda para um cliente autônomo ou freelancer no Brasil. Esta skill cobre a DIRPF anual, os pagamentos mensais estimados via Carnê-Leão, as faixas progressivas do IRPF, livro caixa, deduções permitidas, desconto simplificado (20%), limites obrigatórios de entrega da declaração, contribuições ao INSS e penalidades. SEMPRE leia esta skill antes de tratar qualquer trabalho de imposto de renda brasileiro.
- ▌ Ca Crypto Tax · openaccountants> Use this skill whenever asked about Canadian cryptocurrency taxation. Trigger on phrases like "crypto tax Canada", "CRA crypto", "Bitcoin capital gains Canada", "crypto business income CRA", "adjusted cost base crypto", "ACB crypto", "mining tax Canada", "staking tax Canada", "GST HST crypto", "crypto inclusion rate Canada", or any question about how cryptocurrency is taxed by the CRA. This skill covers capital gains vs business income treatment, the 50% inclusion rate, ACB tracking, mining/staking as business income, GST/HST on crypto payments, and record-keeping requirements. ALWAYS read this skill before touching any Canadian crypto tax work.
- ▌ Ca Fed Cpp Ei · openaccountants> Use this skill whenever asked about Canada Pension Plan (CPP) or Employment Insurance (EI) contributions for self-employed individuals. Trigger on phrases like "CPP self-employed", "Schedule 8", "CPP2", "YAMPE", "EI opt-in self-employed", "how much CPP do I pay", "self-employed EI benefits", "CPP contribution calculation", or any question about CPP/EI obligations for a self-employed sole proprietor or single-member entity in Canada. This skill covers CPP1 rates, CPP2 second ceiling, Schedule 8 computation, EI voluntary opt-in, tax treatment (line 22200 deduction and non-refundable credit), age exemptions, overpayment recovery, and edge cases. ALWAYS read this skill before touching any CPP/EI-related work.
- ▌ Cl Income Tax · openaccountants> Use this skill whenever asked about Chilean income tax for self-employed individuals (trabajadores independientes / trabajadores a honorarios). Trigger on phrases like "Impuesto Global Complementario", "Operación Renta", "boleta de honorarios", "trabajador independiente", "PPM", "retención honorarios", "gastos presuntos", "segunda categoría", "Formulario 22", "SII", "RUT Chile", "cotizaciones previsionales", "APV", or any question about filing or computing income tax for a self-employed or independent worker in Chile. This skill covers Impuesto Global Complementario (progressive 0-40%), honorarios withholding, PPM credits, gastos efectivos vs presuntos, cotizaciones previsionales, and SII filing. ALWAYS read this skill before touching any Chilean income tax work.
- ▌ Cl Vat Return · openaccountants> Chilean VAT return (IVA -- Impuesto al Valor Agregado, Formulario 29) for self-employed individuals. Covers the standard 19% rate, monthly filing via SII portal, debito/credito fiscal, electronic invoicing (DTE/SII), remanente de credito fiscal, and withholding on services. Primary source: DL 825 (Ley de IVA), Ley 20.780 (Tax Reform 2014).
- ▌ Co Income Tax · openaccountants> Use this skill whenever asked about Colombian income tax for self-employed individuals (trabajadores independientes / personas naturales). Trigger on phrases like "declaración de renta", "renta personas naturales", "Formulario 210", "cédula general", "UVT", "retención en la fuente", "renta presuntiva", "DIAN", "NIT Colombia", "deducciones Colombia", "rentas exentas", "income tax Colombia", or any question about filing or computing income tax for a self-employed or independent worker in Colombia. This skill covers cédula general progressive rates (0-39%), UVT-based thresholds, the 40%/5,040 UVT cap on exemptions and deductions, renta presuntiva, retención en la fuente, social security for independents, and DIAN filing. ALWAYS read this skill before touching any Colombian income tax work.
- ▌ Co Vat Return · openaccountants> Colombian VAT return (IVA -- Impuesto sobre las Ventas) for self-employed individuals under the regimen comun/responsable. Covers the standard 19% rate, reduced 5%, excluded goods/services, bimonthly/quarterly filing, electronic invoicing, and Regimen Simple de Tributacion (SIMPLE). Primary source: Estatuto Tributario (E.T.) Libro Tercero; Ley 1819/2016; Ley 2277/2022.
- ▌ Ct Income Tax · openaccountantsUse this skill whenever asked about Connecticut individual income tax for self-employed individuals or sole proprietors — filing Form CT-1040, CT estimated tax (Form CT-1040ES), Connecticut tax brackets, Connecticut personal exemption, or any query involving Connecticut state income tax compliance. Trigger on phrases like "Connecticut income tax", "CT income tax", "Form CT-1040", "Connecticut estimated tax", "Connecticut self-employed tax", "DRS income tax", "CT AGI", or "Conn. Gen. Stat. §12-700".
- ▌ Cz Income Tax · openaccountants> Use this skill whenever asked about Czech income tax for self-employed individuals (OSVČ). Trigger on phrases like "how much tax do I pay", "DPFO", "daňové přiznání", "income tax return", "výdajové paušály", "expense lump-sums", "paušální daň", "flat-rate tax", "sleva na dani", "tax credits", "self-employed tax Czech", or any question about filing or computing income tax for a self-employed or freelance client in the Czech Republic. ALWAYS read this skill before touching any Czech income tax work.
- ▌ Dc Income Tax · openaccountants> District of Columbia Individual Income Tax Return (Form D-40) for sole proprietors and single-member LLCs. Covers the seven-bracket graduated system (4%–10.75%), DC standard deduction computation, Schedule S additions and subtractions, estimated tax (D-40ES), and the Earned Income Tax Credit. Trigger: taxpayer is domiciled in DC or maintains an abode for 183+ days during the tax year.
- ▌ De Crypto Tax · openaccountants> Use this skill whenever asked about German cryptocurrency taxation. Trigger on phrases like "Krypto Steuer", "crypto tax Germany", "Haltefrist", "§23 EStG", "private Veräußerungsgeschäfte", "Freigrenze", "staking tax Germany", "mining income Germany", "BMF Schreiben", "DeFi tax Germany", "FIFO crypto", or any question about buying, selling, staking, mining, or lending crypto as a German tax resident. This skill covers the 1-year holding period, €1,000 Freigrenze, staking/mining classification, DeFi treatment, and the BMF guidance of 10.05.2022. ALWAYS read this skill before advising on German crypto taxation.
- ▌ De Income Tax · openaccountants> Use this skill whenever asked about German income tax (Einkommensteuer) for self-employed individuals (Freiberufler or Gewerbetreibende). Trigger on phrases like "how much tax do I pay in Germany", "Einkommensteuer", "Einkommensteuererklarung", "Anlage S", "Anlage G", "Anlage EUR", "Freiberufler tax", "Gewerbetreibende", "Solidaritatszuschlag", "Kirchensteuer", "Vorauszahlungen", "Betriebsausgaben", "AfA", "Abschreibung", "hausliches Arbeitszimmer", "Fahrtkosten", "Bewirtungskosten", "Grundfreibetrag", or any question about filing or computing income tax for a self-employed client in Germany. Covers Einkommensteuer progressive rates, Solidaritatszuschlag, Kirchensteuer, Anlage S/G/EUR structure, allowable Betriebsausgaben, AfA depreciation, home office, vehicle expenses, quarterly Vorauszahlungen, Gewerbesteuer credit, and interaction with Umsatzsteuer. ALWAYS read this skill before touching any German income tax work.
- ▌ Dk Income Tax · openaccountants> Use this skill whenever asked about Danish income tax for self-employed individuals (selvstaendig erhvervsdrivende). Trigger on phrases like "Danish tax", "AM-bidrag", "bundskat", "topskat", "kommuneskat", "virksomhedsordningen", "kapitalafkastordningen", "personfradrag", "Arsopgorelse", "Oplysningsskema", "self-employed tax Denmark", or any question about filing or computing income tax for a Danish self-employed client. Covers AM-bidrag (8%), bundskat, topskat, kommuneskat, kirkeskat, virksomhedsordningen, kapitalafkastordningen, deductible expenses, filing deadlines, and penalties. ALWAYS read this skill before touching any Danish income tax work.
- ▌ Eg Crypto Tax · openaccountants> Use this skill whenever asked about the legal status or taxation of cryptocurrency in Egypt — Bitcoin, stablecoins, tokens, NFTs, mining, staking, or trading — for individuals, freelancers, or small businesses. Trigger on phrases like "crypto tax Egypt", "is crypto legal in Egypt", "Bitcoin Egypt tax", "cryptocurrency Egypt", "ضريبة العملات المشفرة", "هل البيتكوين قانوني في مصر", "العملات الرقمية مصر", or any request to classify, compute, or explain Egyptian tax on crypto gains. ALWAYS read this skill before touching any Egypt crypto question. The AI must reply in the user's language (English or Arabic / Egyptian Arabic).
- ▌ Eg Income Tax · openaccountants> Use this skill whenever asked about Egyptian personal income tax for resident individuals, sole proprietors, freelancers, or professionals — to compute, review, or explain it. Trigger on phrases like "Egypt income tax", "ضريبة الدخل", "Egyptian tax brackets", "sole proprietor tax Egypt", "freelancer tax Egypt", "professional income tax Egypt", "إقرار ضريبة الدخل", or any request to prepare or check an Egyptian individual income tax return. ALWAYS read this skill before touching any Egypt personal income tax work.
- ▌ Es Income Tax · openaccountants> Use this skill whenever asked about Spanish personal income tax (IRPF -- Impuesto sobre la Renta de las Personas Fisicas) for self-employed individuals (autonomos). Trigger on phrases like "how much tax do I pay in Spain", "IRPF", "Modelo 100", "Modelo 130", "pago fraccionado", "estimacion directa", "retencion", "autonomo tax", "rendimientos de actividades economicas", "gastos deducibles", "amortizacion", "minimo personal", "cuota autonomica", or any question about filing or computing income tax for a self-employed or freelance client in Spain. Covers IRPF progressive rates, Modelo 100 structure, estimacion directa normal vs simplificada, deductible expenses, depreciation, quarterly payments (Modelo 130), withholding (retenciones), regional surcharges, personal and family allowances, and interaction with IVA and Social Security. ALWAYS read this skill before touching any Spanish income tax work.
- ▌ Es Modelo 111 · openaccountants> Use this skill whenever asked about Spanish Modelo 111 (quarterly withholdings on professional services). Trigger on phrases like "Modelo 111", "retenciones profesionales", "retención 15%", "retención 7%", "quarterly withholdings Spain", "IRPF withholding professionals", "Modelo 190", "certificado de retenciones", "pago fraccionado", "retenedor", or any question about withholding tax on payments to professionals in Spain. This skill covers Modelo 111 rates, filing deadlines, who must withhold, the relationship to Modelo 190 annual summary, interaction with Modelo 130, and compliance requirements. ALWAYS read this skill before touching any Spanish withholding tax work.
- ▌ Fi Income Tax · openaccountants> Use this skill whenever asked about Finland income tax for self-employed individuals or freelancers. Trigger on phrases like "Finland income tax", "Finnish tax", "Verohallinto", "OmaVero", "vero.fi", "elinkeinotulo", "pääomatulo", "ansiotulo", "Finnish tax return", "ennakkoperintä", "municipal tax Finland", "capital income Finland", "state tax Finland", or any question about Finnish income tax filing, rates, or deductions for self-employed persons. Covers progressive state tax, municipal tax, capital income tax, church tax, deductions, and filing via OmaVero. ALWAYS read this skill before touching any Finland income tax work.
- ▌ Fi Yel Social · openaccountants> Use this skill whenever asked about Finland YEL pension insurance or social security for self-employed persons. Trigger on phrases like "YEL", "YEL insurance", "yrittäjän eläkelaki", "self-employed pension Finland", "Finnish pension insurance", "entrepreneur pension", "YEL income", "YEL contribution", "sickness allowance Finland", "disability pension self-employed Finland", "new entrepreneur discount", or any question about mandatory social insurance obligations for Finnish self-employed. Covers YEL contribution rates, income thresholds, provider selection, tax deductibility, and social security benefits. ALWAYS read this skill before advising on Finnish self-employed social insurance.
- ▌ Fr Crypto Tax · openaccountants> French cryptocurrency and digital asset taxation for individuals. Trigger on phrases like "crypto France impôt", "fiscalité crypto", "bitcoin impôt France", "ethereum déclaration France", "plus-value crypto", "PAMC crypto", "prix d'acquisition moyen pondéré", "formulaire 2086", "déclaration 2086", "cession crypto-actifs", "staking impôt France", "mining fiscalité", "airdrop fiscalité", "exonération 305 euros", "crypto flat tax France", "échange crypto-to-crypto", "stablecoin fiscalité", "Koinly France", "Waltio", "déclaration crypto France", "BNC staking". Covers the PAMC method, the EUR 305 exemption threshold, PFU 31.4%, barème option, form 2086, staking/mining/airdrops, and documentation obligations.
- ▌ Fr Income Tax · openaccountants> Use this skill whenever asked about French income tax for self-employed individuals (auto-entrepreneurs, micro-entrepreneurs, or professions libérales). Trigger on phrases like "impôt sur le revenu France", "déclaration 2042", "micro-entrepreneur", "auto-entrepreneur", "BNC", "BIC", "professions libérales France", "abattement forfaitaire", "Urssaf", "cotisations sociales", "régime micro", "régime réel", "IR France", "acomptes provisionnels", "Revenu fiscal de référence", "Crédit d'impôt", "BNP Paribas statement", "Qonto expense", "Shine business", "Stripe France", or any question about filing or computing French income tax for a self-employed individual. This skill covers progressive brackets (0--45%), micro-entrepreneur abattements, BNC/BIC regimes, social charges, tax credits, filing deadlines, and withholding (prélèvement à la source). ALWAYS read this skill before touching any French income tax work.
- ▌ Ga Income Tax · openaccountants> Georgia Individual Income Tax Return (Form 500) for sole proprietors and single-member LLCs. Covers the flat 5.19% rate (tax year 2025), Georgia taxable income computation from federal AGI, standard deduction, dependent exemption, and estimated tax. Trigger: taxpayer is a Georgia resident or has Georgia-source income.
- ▌ Global Router · openaccountants> Universal entry point for OpenAccountants — the open-source accounting skill set covering 10 domains: tax, bookkeeping, e-invoicing, payroll, company formation, financial statements, transfer pricing, tax optimization, cross-border, and platform integrations. Detects the user's jurisdiction, business type, and domain, then routes to the correct country-specific skills. Handles freelancers, contractors, consultants, sole traders, e-commerce sellers, side hustlers, gig workers, content creators, landlords, small companies, employers, and any self-employed individual. ALWAYS load this skill as the default entry point. Trigger on any mention of: taxes, tax return, filing, payroll, payslip, salary, company formation, incorporate, register a business, annual accounts, financial statements, transfer pricing, tax optimization, save tax, e-invoicing, CFDI, FatturaPA, KSeF, Peppol, bookkeeping, chart of accounts, P&L, balance sheet, cross-border, two countries, moved abroad, Stripe, Xero, QuickBooks, VAT, GST,…
- ▌ Gr Income Tax · openaccountants> Use this skill whenever asked about Greek income tax for self-employed individuals (ελεύθερος επαγγελματίας). Trigger on phrases like "how much tax do I pay", "φορολογική δήλωση", "E1", "E3", "income tax return Greece", "τεκμήρια", "EFKA", "MyDATA", "self-employed tax Greece", or any question about filing or computing income tax for a self-employed or freelance client in Greece. ALWAYS read this skill before touching any Greek income tax work.
- ▌ Guatemala Iva · openaccountantsUse this skill whenever asked to prepare, review, or classify transactions for a Guatemala IVA return (SAT-2237) for any client. Trigger on phrases like "prepare IVA return", "Guatemala VAT", "SAT return", "IVA Guatemala", or any request involving Guatemala value added tax filing. This skill covers Regimen General IVA filers only. Small taxpayer (Pequeno Contribuyente) regime and ZOLIC free-zone entities are in the refusal catalogue. ALWAYS read this skill before touching any Guatemala IVA work.
- ▌ Hi Income Tax · openaccountants> Hawaii Individual Income Tax Return (Form N-11) for sole proprietors and single-member LLCs. Covers the twelve-bracket graduated system (1.4%–11%), Hawaii standard deduction, personal exemptions, modifications to federal AGI, and estimated tax (Form N-1). Trigger: taxpayer is a Hawaii resident or has Hawaii-source income.
- ▌ Hong Kong Tax · openaccountantsUse this skill whenever asked about Hong Kong taxation, whether VAT/GST/sales tax exists in Hong Kong, or any question involving Hong Kong tax obligations. Trigger on phrases like "Hong Kong VAT", "Hong Kong GST", "Hong Kong sales tax", "Hong Kong tax", "profits tax", "salaries tax", "property tax Hong Kong", or any request involving HK tax compliance. This skill documents that Hong Kong has NO VAT, NO GST, and NO sales tax, and provides an overview of the simple territorial tax system (Profits Tax, Salaries Tax, Property Tax) for context. ALWAYS read this skill before answering any Hong Kong tax question.
- ▌ Hu Income Tax · openaccountants> Use this skill whenever asked about Hungarian income tax for self-employed individuals (egyéni vállalkozó). Trigger on phrases like "how much tax do I pay", "SZJA", "personal income tax Hungary", "KATA", "átalányadózás", "flat-rate taxation", "egyéni vállalkozó", "self-employed tax Hungary", "SZOCHO", "TB járulék", or any question about filing or computing income tax for a self-employed or freelance client in Hungary. ALWAYS read this skill before touching any Hungarian income tax work.
- ▌ Ia Income Tax · openaccountants> Iowa Individual Income Tax Return (Form IA 1040) for sole proprietors and single-member LLCs. Covers the flat 3.8% rate (tax year 2025/2026), Iowa net income computation from federal AGI, Iowa standard deduction, and estimated tax. Iowa completed its historic flat-tax reform in 2025. Trigger: taxpayer is an Iowa resident or has Iowa-source income.
- ▌ Id Income Tax · openaccountants> Idaho Individual Income Tax Return (Form 40) for sole proprietors and single-member LLCs. Covers the flat 5.3% rate (tax year 2025), Idaho taxable income computation from federal taxable income, standard deduction, and the initial exemption amount ($4,811 single / $9,622 MFJ). Trigger: taxpayer is an Idaho resident or has Idaho-source income exceeding $2,500.
- ▌ Ifrs16 Leases · openaccountants> IFRS lease accounting under IFRS 16 (Leases). Covers the lessee single model — every lease (other than the two recognition exemptions) puts a right-of-use asset and a lease liability on the balance sheet, and the expense is ALWAYS front-loaded: depreciation of the ROU asset plus interest on the lease liability, with no operating/finance split for lessees. Covers lease identification, the short-term and low-value-asset exemptions, initial and subsequent measurement, the discount rate, variable lease payments, reassessment and remeasurement triggers, modifications, sale-and-leaseback, the sublease classification rule, and the retained lessor dual model (finance versus operating). Produces recognition conclusions, journal entries, and a reviewer brief. Issued as the IFRS edition of the leases topic; see us-gaap-asc842-leases for the US GAAP edition. MUST load alongside financial-reporting-workflow-base.
- ▌ Il Crypto Tax · openaccountantsUse this skill when advising on Israeli cryptocurrency tax reporting and capital gains calculations. Trigger on phrases like "crypto tax Israel", "bitcoin tax Israel", "מס קריפטו", "FIFO Israel", "Form 1325 crypto", "Form 1322", "capital gains crypto Israel", "staking tax Israel", "airdrop tax Israel", "DeFi tax Israel", "voluntary disclosure crypto Israel", "gilui mirtzon", "גילוי מרצון", or any Israeli cryptocurrency tax query. ALWAYS read this skill before advising on Israeli crypto taxation.
- ▌ Il Income Tax · openaccountants> Illinois Individual Income Tax Return (Form IL-1040) for sole proprietors and single-member LLCs. Covers the flat 4.95% rate, Illinois base income computation from federal AGI, Schedule M addition and subtraction modifications, property tax credit (Schedule ICR), earned income credit, and the full return assembly. Primary source: 35 ILCS 5/.
- ▌ In Income Tax · openaccountants> Use this skill whenever asked about Indian income tax for self-employed professionals, freelancers, or sole proprietors. Trigger on phrases like "how much tax do I pay in India", "ITR-4", "ITR-3", "Sugam", "Section 44ADA", "Section 44AD", "presumptive taxation", "new tax regime", "old tax regime", "advance tax India", "TDS credit", "PAN", "80C", "80D", "income tax return India", "surcharge", "health and education cess", "UPI income", "Razorpay payout", "Paytm business", or any question about filing or computing income tax for a self-employed individual in India. This skill covers new regime vs old regime rate tables, presumptive taxation (44ADA for professionals, 44AD for business), regular computation (ITR-3), surcharge, cess, standard deduction, Section 80C/80D deductions, advance tax schedule, TDS credits, PAN requirements, and ITR-4 (Sugam) structure. ALWAYS read this skill before touching any Indian income tax work.
- ▌ India Payroll · openaccountants> Use this skill whenever asked about Indian payroll processing, employee salary calculations, TDS on salary (Section 192), Provident Fund (PF/EPF), Employee State Insurance (ESI), employer cost calculations, CTC breakdowns, net-to-gross or gross-to-net conversions, Indian payslip structure, Form 24Q/Form 138 filings, or any question about computing wages, deductions, or employer obligations in India. Trigger on phrases like "Indian payroll", "TDS on salary", "PF contribution", "ESI contribution", "EPF", "CTC breakdown", "new tax regime India", "old tax regime", "Form 16", "Form 130", "salary structure India", "basic DA HRA", "professional tax", "gratuity", "bonus India", or "minimum wages India".
- ▌ Indonesia Vat · openaccountantsUse this skill whenever asked to prepare, review, or classify transactions for an Indonesia VAT (PPN — Pajak Pertambahan Nilai) return (SPT Masa PPN), handle e-Faktur compliance, or advise on PPN registration and filing in Indonesia. Trigger on phrases like "PPN Indonesia", "Pajak Pertambahan Nilai", "SPT Masa PPN", "e-Faktur", "Faktur Pajak", "PKP registration", "Pengusaha Kena Pajak", or any Indonesia PPN request. ALWAYS read this skill before touching any Indonesia PPN work.
- ▌ It Income Tax · openaccountants> Use this skill whenever asked about Italian income tax for self-employed individuals (lavoratori autonomi, liberi professionisti) under regime ordinario. Trigger on phrases like "Modello Redditi PF", "Quadro RE", "IRPEF", "redditi di lavoro autonomo", "imposta sul reddito Italy", "deduzioni", "detrazioni", "addizionale regionale", "addizionale comunale", "regime ordinario", "acconti IRPEF", "no tax area", "INPS Gestione Separata", "rivalsa INPS", or any question about filing or computing income tax for an Italian freelancer or professional. Also trigger when preparing or reviewing a Modello Redditi PF, computing deductions, or advising on regime ordinario tax obligations. This skill covers progressive IRPEF brackets, deduzioni, detrazioni, addizionali, acconti, Quadro RE structure, rivalsa INPS, and penalties. ALWAYS read this skill before touching any Italian income tax work. Does NOT cover regime forfettario -- see it-regime-forfettario.md.
- ▌ Italy Payroll · openaccountants> Use this skill whenever asked about Italian payroll processing for employees. Trigger on phrases like "Italian payroll", "busta paga", "cedolino", "IRPEF ritenuta", "ritenuta d'acconto dipendenti", "INPS contributi", "contributi previdenziali", "TFR", "trattamento di fine rapporto", "CU certificazione unica", "F24", "tredicesima", "quattordicesima", "stipendio netto Italia", "brutto netto Italia", "Agenzia delle Entrate", "addizionale regionale", "addizionale comunale", "CCNL minimum wage", "ferie maturate", "malattia INPS", "maternità INPS", or any question about computing employee pay, income tax withholding, or social contributions in Italy. This skill covers IRPEF withholding, INPS contributions (employee and employer), TFR, mandatory benefits, busta paga (payslip) requirements, CU/F24 filing, and employer cost analysis. ALWAYS read this skill before processing any Italian employee payroll.
- ▌ Japan Payroll · openaccountants> Use this skill whenever asked about Japanese payroll, income tax withholding (源泉徴収 gensen chōshū), social insurance (社会保険 shakai hoken), labour insurance (労働保険 rōdō hoken), or employer obligations in Japan. Trigger on phrases like "gensen choshu", "源泉徴収", "shakai hoken", "社会保険", "厚生年金", "kosei nenkin", "kenko hoken", "健康保険", "雇用保険", "koyou hoken", "労災保険", "rosai hoken", "年末調整", "nenmatsu chousei", "year-end adjustment", "standard monthly remuneration", "hyōjun hōshū getsugaku", "payslip Japan", "給与明細", "kyūyo meisai", "minimum wage Japan", "overtime Japan", "36 agreement", "子ども・子育て支援金", or any question about running payroll in Japan. ALWAYS read this skill before processing any Japanese payroll work.
- ▌ Jp Income Tax · openaccountants> Use this skill whenever asked about Japanese income tax for self-employed individuals filing a final tax return (確定申告 Kakutei Shinkoku). Trigger on phrases like "how much tax do I pay in Japan", "kakutei shinkoku", "確定申告", "blue return", "青色申告", "white return", "白色申告", "business income Japan", "事業所得", "necessary expenses", "必要経費", "basic deduction", "基礎控除", "reconstruction tax", "resident tax", "住民税", "self-employed tax Japan", "e-Tax", "Rakuten Bank", "Japan Post Bank", "freee Japan", "Misoca", or any question about filing or computing income tax for a self-employed individual in Japan. This skill covers progressive brackets (5%-45%), blue vs white return, special deductions, reconstruction surtax, resident tax, necessary expenses, social insurance, and filing deadlines. ALWAYS read this skill before touching any Japan income tax work.
- ▌ Ke Income Tax · openaccountantsUse this skill whenever asked about Kenyan income tax for self-employed individuals. Trigger on phrases like "how much tax do I pay", "KRA", "iTax", "income tax return", "personal relief", "insurance relief", "turnover tax", "presumptive tax", "self-employed tax Kenya", or any question about filing or computing income tax for a self-employed or sole proprietor client in Kenya. ALWAYS read this skill before touching any Kenyan income tax work.
- ▌ Kr Income Tax · openaccountants> Use this skill whenever asked about South Korean income tax for self-employed individuals. Trigger on phrases like "comprehensive income tax", "종합소득세", "global income tax Korea", "사업소득", "business income Korea", "간편장부", "simplified bookkeeping", "복식부기", "double-entry Korea", "local income tax surtax", "estimated tax Korea", "Korean income tax return", "Hometax Korea", "Kakao Pay income", "Naver Pay settlement", "KakaoBank statement", or any question about filing or computing income tax for a Korean freelancer or self-employed person. This skill covers progressive brackets (6--45%), local income tax (10% surtax), bookkeeping methods, standard deduction rates, personal deductions, estimated tax, filing deadlines, and penalties. ALWAYS read this skill before touching any Korean income tax work.
- ▌ Ks Income Tax · openaccountants> Use this skill whenever asked about Kansas individual income tax. Trigger on phrases like "Kansas income tax", "KS income tax", "K-40", "KDOR income tax", "K.S.A. 79-32,110". Kansas has a two-bracket progressive system (5.20%–5.58%) effective 2024+. ALWAYS load us-tax-workflow-base first.
- ▌ Ky Income Tax · openaccountants> Use this skill whenever asked about Kentucky individual income tax. Trigger on phrases like "Kentucky income tax", "KY income tax", "Form 740", "KRS 141", "Kentucky flat tax". Kentucky has a flat 3.5% rate for TY2026 (was 4% for TY2025). ALWAYS load us-tax-workflow-base first.
- ▌ Kz Crypto Tax · openaccountants> Use this skill whenever asked about taxation of cryptocurrency and digital mining in Kazakhstan. Trigger on phrases like "Kazakhstan crypto tax", "crypto mining tax Kazakhstan", "майнинг налог Казахстан", "AIFC crypto", "digital asset tax Kazakhstan", "плата за цифровой майнинг". Covers the digital-mining fee on electricity, taxation of mining income, the AIFC (Astana) regulated-exchange framework, and how individuals' gains on digital assets are taxed under the 2026 Tax Code. ALWAYS read this before any Kazakhstan crypto work.
- ▌ Kz Income Tax · openaccountants> Use this skill whenever asked about Kazakhstan individual income tax (ИПН / IIT / jeke tabys salyğy) for individuals or for individual entrepreneurs (ИП / ЖК) on the GENERAL established regime (общеустановленный режим / ОУР). Trigger on phrases like "ИПН Казахстан", "individual income tax Kazakhstan", "Форма 220", "форма 240", "ИП general regime", "ИП на ОУР", "общеустановленный режим ИПН", "10% 15% Казахстан", "налоговый вычет ИП", "годовая декларация ИПН", "183 days Kazakhstan tax residency", "non-resident income tax Kazakhstan", "КГД декларация", "2026 Tax Code Kazakhstan IIT", or any request to compute, classify, or advise on Kazakhstan ИПН under the 2026 Tax Code. This skill covers the NEW progressive 10%/15% scale effective 1 Jan 2026, income determination for ИП on ОУР (income minus deductions), allowable deductions and the basic deduction, the annual declaration (Форма 220.00 for ИП / Форма 240.00 for individuals), residency (183-day test) and non-resident rates, and interaction with social…
- ▌ La Income Tax · openaccountants> Use this skill whenever asked about Louisiana individual income tax. Trigger on phrases like "Louisiana income tax", "LA income tax", "IT-540", "LDR", "R.S. 47:21", "Louisiana flat tax". Louisiana reformed to a flat 3% rate effective 2025 (Act 11 of 2024 3rd Extraordinary Session). ALWAYS load us-tax-workflow-base first.
- ▌ Lithuania Pit · openaccountantsUse this skill whenever asked to prepare, review, or classify transactions for Lithuania Personal Income Tax (Gyventojų pajamų mokestis / GPM), annual return filing with VMI, or advise on Lithuanian income tax rates and Sodra contributions. Trigger on phrases like "GPM", "pajamų mokestis", "Lithuanian income tax", "VMI", "Sodra", or any Lithuania personal tax request. ALWAYS read this skill before touching any Lithuania PIT work.
- ▌ Ma Crypto Tax · openaccountants> Use this skill whenever asked about the taxation and legal status of cryptocurrency / crypto-assets in Morocco for a self-employed individual. Trigger on phrases like "Morocco crypto tax", "Bitcoin Maroc impôt", "cryptomonnaie Maroc légal", "crypto Morocco", "crypto-actifs Maroc", "is crypto legal in Morocco", "taxe cryptomonnaie Maroc", "Bitcoin impôt Maroc", "Office des Changes crypto", "loi 42.25 crypto", "stablecoin dirham", "الضريبة على العملات المشفرة المغرب", "العملات الرقمية المغرب". Covers the RESTRICTED / UNREGULATED status under the November 2017 Bank Al-Maghrib / AMMC / Office des Changes notice, the pending draft Law 42.25 on crypto-assets (verify 2026 status), the ABSENCE of any specific crypto tax regime, how gains MIGHT be treated if realised (profits from disposal of movable property / profits de capitaux mobiliers, or professional income / revenus professionnels if habitual, under the Impôt sur le Revenu), and the exchange-control (réglementation des changes) implications.
- ▌ Ma Income Tax · openaccountants> Use this skill whenever asked about Morocco personal income tax — the Impôt sur le Revenu (IR) on professional / business income taxed on net profit under the general systems, the régime du résultat net réel (RNR) and the régime du résultat net simplifié (RNS). Trigger on phrases like "impôt sur le revenu Maroc", "Morocco income tax", "IR professionnel", "résultat net réel", "résultat net simplifié", "RNR", "RNS", "barème IR Maroc", "cotisation minimale", "déclaration revenu global", "acomptes IR", "déduction charges professionnelles", "الضريبة على الدخل المغرب", "صافي الربح". Covers the 2025/2026 reform progressive brackets (exempt up to MAD 40,000, top rate 37%), business income determination, allowable deductions, the cotisation minimale (CM) on turnover, the annual déclaration du revenu global, and advance payments (acomptes). Reply in the user's language (English, French, or Moroccan Arabic / Darija). Cross-reference ma-auto-entrepreneur and ma-cpu for the simplified turnover-based alternatives.
- ▌ Malta Payroll · openaccountants> Use this skill whenever asked about Malta payroll processing for employed persons. Trigger on phrases like "Malta payroll", "FSS deduction", "employee SSC", "Class 1 contributions", "FS5", "FS3", "FS7", "payslip Malta", "net salary Malta", "PAYE Malta", "tax withholding Malta", "employer SSC Malta", "Maternity Trust Fund", "COLA Malta", "minimum wage Malta", "overtime Malta", "gross to net Malta", "salary calculation Malta", or any question about computing employee pay, withholding tax, or social security contributions for Malta-based employees. This skill covers FSS income tax withholding, Class 1 SSC (employee and employer), statutory bonuses, minimum wage, mandatory benefits, payslip requirements, and filing obligations. ALWAYS read this skill before processing any Malta payroll.
- ▌ Mauritius Vat · openaccountantsUse this skill whenever asked to prepare, review, or classify transactions for a Mauritius VAT return. Standard rate 15%. Tourist refund scheme. Freeport treatment. GBL interactions. ALWAYS read before handling Mauritius VAT work.
- ▌ Md Income Tax · openaccountants> Use this skill whenever asked about Maryland individual income tax. Trigger on phrases like "Maryland income tax", "MD income tax", "Form 502", "Comptroller of Maryland", "Maryland county tax", "piggyback tax". Maryland has 10 graduated state brackets (2%–6.50%) PLUS mandatory county/city income taxes (2.25%–3.20%). ALWAYS load us-tax-workflow-base first.
- ▌ Me Income Tax · openaccountants> Use this skill whenever asked about Maine individual income tax for self-employed persons, sole proprietors, or single-member LLCs. Trigger on phrases like "Maine income tax", "ME income tax", "Form 1040ME", "Maine Revenue Services", "36 M.R.S. § 5111".
- ▌ Mi Income Tax · openaccountants> Use this skill whenever asked about Michigan individual income tax for self-employed persons, sole proprietors, or single-member LLCs. Trigger on phrases like "Michigan income tax", "MI income tax", "Form MI-1040", "Michigan Treasury", "MCL 206.51".
- ▌ Mn Income Tax · openaccountants> Use this skill whenever asked about Minnesota individual income tax for self-employed persons, sole proprietors, or single-member LLCs. Trigger on phrases like "Minnesota income tax", "MN income tax", "Form M1", "Minnesota DOR", "Minn. Stat. § 290.06".
- ▌ Mo Income Tax · openaccountants> Use this skill whenever asked about Missouri individual income tax for self-employed persons, sole proprietors, or single-member LLCs. Trigger on phrases like "Missouri income tax", "MO income tax", "Form MO-1040", "Missouri DOR", "RSMo § 143".
- ▌ Ms Income Tax · openaccountants> Use this skill whenever asked about Mississippi individual income tax for self-employed persons, sole proprietors, or single-member LLCs. Trigger on phrases like "Mississippi income tax", "MS income tax", "Form 80-105", "Mississippi DOR", "Miss. Code Ann. § 27-7".
- ▌ Mt Crypto Tax · openaccountants> Use this skill whenever asked about Malta cryptocurrency or digital asset taxation. Trigger on phrases like "crypto tax Malta", "Bitcoin Malta", "DLT assets", "cryptocurrency gains", "crypto income Malta", "Binance Malta tax", "staking Malta", "mining income Malta", "NFT tax Malta", "Coinbase Malta", "Revolut crypto Malta", "token tax", "distributed ledger", "MFSA crypto", "DAC8", or any question about the income tax, capital gains, or VAT treatment of cryptocurrency, tokens, or digital assets for Malta tax residents or Malta-source crypto income. Covers the CfR DLT asset guidelines, classification of coins/tokens, trading vs investment distinction, VAT treatment, and DAC8 reporting. ALWAYS read this skill before touching any Malta crypto work.
- ▌ Mt Income Tax · openaccountants> Use this skill whenever asked about Montana individual income tax for self-employed persons, sole proprietors, or single-member LLCs. Trigger on phrases like "Montana income tax", "MT income tax", "Form 2", "Montana DOR", "MCA 15-30-2103".
- ▌ Mx Income Tax · openaccountants> Use this skill whenever asked about Mexican individual income tax (ISR) for self-employed individuals (personas físicas con actividades empresariales y profesionales). Trigger on phrases like "how much tax do I pay in Mexico", "ISR", "Declaración Anual", "pagos provisionales", "actividades profesionales", "honorarios", "RESICO", "deducciones personales", "deducciones autorizadas", "retenciones", "RFC", "income tax return Mexico", "SAT", "CFDI honorarios", "comprobante fiscal", or any question about filing or computing income tax for a self-employed or freelance client in Mexico. This skill covers the Declaración Anual PF (Personas Físicas), pagos provisionales (monthly estimated payments), progressive ISR brackets, deducciones autorizadas and personales, retenciones on professional CFDI, and the RESICO regime. ALWAYS read this skill before touching any Mexican income tax work.
- ▌ Mx Vat Return · openaccountants> Mexican VAT return (IVA -- Impuesto al Valor Agregado, Declaracion Mensual) for self-employed individuals. Covers the standard 16% rate, zero rate (tasa 0%), exempt activities, monthly filing via SAT portal, DIOT informative declaration, CFDI electronic invoicing, and IVA acreditable computation. Primary source: Ley del IVA (LIVA).
- ▌ My Income Tax · openaccountants> Use this skill whenever asked about Malaysia income tax for self-employed individuals or sole proprietors. Trigger on phrases like "Malaysia income tax", "LHDN", "Lembaga Hasil Dalam Negeri", "hasil.gov.my", "Form B", "Form BE", "Section 4(a)", "personal reliefs Malaysia", "chargeable income Malaysia", "tax deductions Malaysia", "Malaysian tax return", "e-Filing Malaysia", or any question about Malaysian income tax rates, filing, reliefs, or deductions for self-employed or business individuals. Covers progressive tax rates, business income, personal reliefs, deductions, and filing via e-Filing. ALWAYS read this skill before touching any Malaysia income tax work.
- ▌ Nc Income Tax · openaccountants> Use this skill whenever asked about North Carolina individual income tax for self-employed / sole proprietors. Trigger on phrases like "North Carolina income tax", "NC income tax", "Form D-400", "NCDOR income tax", "NC self-employment tax".
- ▌ Nd Income Tax · openaccountants> Use this skill whenever asked about North Dakota individual income tax for self-employed / sole proprietors. Trigger on phrases like "North Dakota income tax", "ND income tax", "Form ND-1", "ND Tax Commissioner", "ND self-employment tax".
- ▌ Ne Income Tax · openaccountants> Use this skill whenever asked about Nebraska individual income tax for self-employed / sole proprietors. Trigger on phrases like "Nebraska income tax", "NE income tax", "Form 1040N", "Nebraska Department of Revenue", "NE self-employment tax".
- ▌ Ng Income Tax · openaccountants> Use this skill whenever asked about Nigerian personal income tax for self-employed individuals (sole proprietors / freelancers). Trigger on phrases like "Nigeria income tax", "PITA", "FIRS", "self-assessment Nigeria", "progressive tax Nigeria", "minimum tax Nigeria", "consolidated relief", "CRA Nigeria", "TIN Nigeria", "WHT Nigeria", "income tax Lagos", "income tax Abuja", "state IRS", or any question about computing or filing income tax for a self-employed person in Nigeria. This skill covers progressive rates (7-24%), minimum tax (1% of gross income), consolidated relief allowance, capital allowances, withholding tax credits, self-assessment filing, and FIRS/state IRS requirements. ALWAYS read this skill before touching any Nigerian income tax work.
- ▌ Ng Vat Return · openaccountants> Use this skill whenever asked about Nigerian VAT returns for self-employed individuals or small businesses. Trigger on phrases like "Nigeria VAT", "FIRS VAT", "7.5% VAT", "VAT return Nigeria", "value added tax Nigeria", "TaxPro Max", or any question about VAT computation or filing for businesses in Nigeria. Covers the 7.5% standard rate, exempt supplies, registration threshold (NGN 25M), monthly filing to FIRS, and input/output VAT computation. ALWAYS read this skill before touching any Nigerian VAT work.
- ▌ Nicaragua Iva · openaccountantsUse this skill whenever asked to prepare, review, or classify transactions for a Nicaragua IVA (Impuesto al Valor Agregado) return for any client. Trigger on phrases like "prepare IVA return", "Nicaragua VAT", "DGI return", "VET filing", or any request involving Nicaragua value added tax filing. This skill covers Regimen General IVA filers only. Cuota Fija (fixed-fee small taxpayer) and free-zone entities are in the refusal catalogue. ALWAYS read this skill before touching any Nicaragua IVA work.
- ▌ Nj Income Tax · openaccountants> Use this skill whenever asked about New Jersey individual income tax for self-employed / sole proprietors. Trigger on phrases like "New Jersey income tax", "NJ income tax", "Form NJ-1040", "NJ Division of Taxation", "NJ self-employment tax".
- ▌ Nl Deductions · openaccountants> Use this skill whenever asked about Dutch tax deductions and special schemes (aftrekposten en regelingen) beyond self-employed deductions. Trigger on phrases like "aftrekposten", "belastingaftrek", "deductions Netherlands", "hypotheekrenteaftrek", "mortgage interest deduction", "eigenwoningforfait", "specifieke zorgkosten", "giftenaftrek", "studiekosten", "alimentatie aftrek", "persoonsgebonden aftrek", "partnerregeling", "heffingskorting", "ouderenkorting", "jonggehandicaptenkorting", "levensloopvrijstelling", "box 3 vrijstelling", "groene belegging", "ANBI", "kom ik in aanmerking", "tax deduction check NL", or any question about Dutch individual or business tax deductions, credits, or special regimes. This skill covers persoonsgebonden aftrek, hypotheekrenteaftrek, zorgkosten, giften, heffingskortingen, and business investment schemes. ALWAYS read this skill before advising on Dutch deduction eligibility.
- ▌ Nl Income Tax · openaccountants> Use this skill whenever asked about Netherlands income tax for self-employed individuals (zzp'ers, eenmanszaak). Trigger on phrases like "aangifte inkomstenbelasting", "income tax return Netherlands", "zelfstandigenaftrek", "startersaftrek", "MKB-winstvrijstelling", "urencriterium", "Box 1 income", "Box 3 wealth tax", "heffingskortingen", "arbeidskorting", "KIA investment deduction", "self-employed tax Netherlands", "winst uit onderneming", or any question about filing or computing income tax for a Dutch zzp'er or eenmanszaak. Also trigger when preparing or reviewing an aangifte IB, computing deductible expenses, or advising on voorlopige aanslagen. This skill covers Box 1 progressive rates, entrepreneur deductions, capital allowances, tax credits, Box 3 savings/investment income, filing deadlines, and penalties. ALWAYS read this skill before touching any Dutch income tax work.
- ▌ Nm Income Tax · openaccountants> Use this skill whenever asked about New Mexico individual income tax for self-employed / sole proprietors. Trigger on phrases like "New Mexico income tax", "NM income tax", "Form PIT-1", "NM Taxation and Revenue", "NM self-employment tax".
- ▌ No Income Tax · openaccountants> Use this skill whenever asked about Norwegian income tax for self-employed individuals (enkeltpersonforetak). Trigger on phrases like "Norwegian tax", "trinnskatt", "alminnelig inntekt", "personfradrag", "skattemelding", "RF-1175", "naeringsoppgave", "enkeltpersonforetak", "self-employed tax Norway", or any question about filing or computing income tax for a Norwegian self-employed client. Covers alminnelig inntekt (22%), trinnskatt (5 brackets), personfradrag, naeringsinntekt computation, deductible expenses, filing deadlines, and penalties. ALWAYS read this skill before touching any Norwegian income tax work.
- ▌ Nz Acc Levies · openaccountants> Use this skill whenever asked about New Zealand ACC levies for self-employed individuals. Trigger on phrases like "ACC levy", "earner levy", "work levy", "CoverPlus", "CoverPlus Extra", "accident compensation", "ACC invoice", "classification unit", or any question about ACC obligations for sole traders in New Zealand. Covers earner levy, work levy by classification unit (CU), CoverPlus/CoverPlus Extra, maximum liable earnings, and payment schedules. ALWAYS read this skill before touching any NZ ACC work.
- ▌ Nz Gst Return · openaccountants> Use this skill whenever asked about New Zealand GST returns for self-employed individuals. Trigger on phrases like "GST return", "GST101A", "GST rate NZ", "input tax", "output tax", "zero-rated", "GST registration", "taxable supply", "IRD GST", "myIR GST", or any question about GST filing for sole traders in New Zealand. Covers the 15% standard rate, zero-rated and exempt supplies, $60K registration threshold, invoice and payments basis, and GST101A return preparation. ALWAYS read this skill before touching any NZ GST work.