diff --git a/skills/.curated/tax-transaction-classifier/LICENSE.txt b/skills/.curated/tax-transaction-classifier/LICENSE.txt new file mode 100644 index 00000000..4734a0f8 --- /dev/null +++ b/skills/.curated/tax-transaction-classifier/LICENSE.txt @@ -0,0 +1,21 @@ +MIT License + +Copyright (c) 2025 OpenAccountants + +Permission is hereby granted, free of charge, to any person obtaining a copy +of this software and associated documentation files (the "Software"), to deal +in the Software without restriction, including without limitation the rights +to use, copy, modify, merge, publish, distribute, sublicense, and/or sell +copies of the Software, and to permit persons to whom the Software is +furnished to do so, subject to the following conditions: + +The above copyright notice and this permission notice shall be included in all +copies or substantial portions of the Software. + +THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR +IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY, +FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE +AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER +LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM, +OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE +SOFTWARE. diff --git a/skills/.curated/tax-transaction-classifier/SKILL.md b/skills/.curated/tax-transaction-classifier/SKILL.md new file mode 100644 index 00000000..5a11aabe --- /dev/null +++ b/skills/.curated/tax-transaction-classifier/SKILL.md @@ -0,0 +1,83 @@ +--- +name: "tax-transaction-classifier" +description: "Use when a user asks to classify bank statement transactions for tax preparation, categorize expenses for VAT/GST or income tax, or produce a working paper from a CSV or pasted table of financial transactions. Covers any jurisdiction; defaults to US Schedule C when unspecified." +--- + +# Tax Transaction Classifier + +Classify bank or card transactions into tax categories and produce a structured working paper ready for accountant review. + +## Overview + +Turn a messy bank export into four structured outputs: a line-by-line working paper, a reviewer brief, an action list, and a review checklist. Every line gets a tax treatment, a confidence label, and plain-language notes. + +> **Disclaimer:** This is not tax or legal advice. Rates, thresholds, and form lines change by country and year. Verify amounts and rules against official guidance for the user's jurisdiction and period. A qualified professional must review outputs before filing. + +## Inputs + +- A CSV file, pasted table, or OCR text of bank/card transactions +- Jurisdiction (optional; defaults to US) +- Entity type (optional; sole trader, company, etc.) +- VAT/GST registration status (optional) + +## Workflow + +1. **Confirm scope.** + Ask (if not given): jurisdiction, tax year or period, entity type, and VAT/GST registration status. If declined, default to **Needs Input** for any line that depends on that fact. + +2. **Normalize the ledger.** + Build an internal table: date, description, payee, amount in/out, currency, running balance if provided. Flag duplicates, obvious transfers between own accounts, and FX if multi-currency. + +3. **Classify in three passes.** + - **Pass A — Mechanical:** fees, interest, taxes, payroll, loan principal/repayments using clear labels. + - **Pass B — Supplier heuristics:** match common merchants (utilities, software subscriptions, fuel) to likely categories; if ambiguous, mark **Assumed** or **Needs Input**. + - **Pass C — VAT logic (if registered):** identify sales vs purchases, exempt supplies, reverse charge indicators, and missing invoices. + +4. **Label every line with exactly one outcome.** + - **Classified** — enough facts to apply a rule. + - **Assumed** — a fact is missing; a conservative default was applied. State the assumption and estimated cash impact. + - **Needs Input** — cannot proceed without one targeted question. + +5. **Apply conservative defaults.** + When uncertain, choose the treatment that tends to increase tax or reduce deductions. Reviewers can unwind an over-conservative line; they cannot always fix an aggressive one. + +6. **Produce four outputs.** + - **Working paper:** table with Date | Description | Amount | Category | Tax treatment | Outcome | Notes. + - **Reviewer brief:** grouped assumptions, sorted by approximate money impact. + - **Action list:** documents to fetch, registrations to confirm, corrections to bank labels. + - **Review checklist:** yes/no items for the accountant. + +7. **Privacy.** + Redact account numbers in examples. Do not store or transmit unnecessary PII. + +## Example + +**User:** "Classify these lines for my 2025 taxes (USD). I'm a freelance developer filing Schedule C." + +| Date | Description | Amount | +|------|-------------|-------:| +| 2025-03-02 | ZELLE FROM ACME CORP | 4,500.00 | +| 2025-03-05 | COMCAST BUSINESS INTERNET | -89.99 | +| 2025-03-12 | VERIZON WIRELESS | -65.00 | +| 2025-03-15 | AMZN MKTP US*AWS | -142.00 | +| 2025-03-22 | STARBUCKS STORE 1847 | -7.25 | + +**Output** (abbreviated working paper): + +| Date | Description | Amount | Category | Schedule C line | Outcome | Notes | +|------|-------------|-------:|----------|-----------------|---------|-------| +| 2025-03-02 | ZELLE FROM ACME CORP | 4,500.00 | Client receipt | Line 1 — Gross receipts | **Needs Input** | Confirm business income; check if Acme issues 1099-NEC. | +| 2025-03-05 | COMCAST BUSINESS INTERNET | -89.99 | Utilities | Line 25 — Utilities | **Assumed** | Assumed 100% business; if home office, apportion. | +| 2025-03-12 | VERIZON WIRELESS | -65.00 | Telecom | Line 25 — Utilities | **Assumed** | Assumed business phone; if personal line, apportion. | +| 2025-03-15 | AMZN MKTP US*AWS | -142.00 | Cloud/software | Line 18 — Office expense | **Classified** | AWS hosting — deductible; keep invoice. | +| 2025-03-22 | STARBUCKS STORE 1847 | -7.25 | Meals | 50% deductible or personal | **Needs Input** | Client meeting? If yes, 50% deductible; if personal, exclude. | + +Full run must include reviewer brief, action list, and review checklist. + +## Tips + +- Run monthly so missing invoices are easier to find. +- Keep original bank files immutable; work in a copy. +- Attach receipts for any line where a deduction is claimed. + +**Inspired by:** [OpenAccountants](https://github.com/openaccountants/openaccountants) — 371 open-source tax classification skills across 134 countries.