Add tax-transaction-classifier skill

skills/.curated/tax-transaction-classifier/LICENSE.txt

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+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.

skills/.curated/tax-transaction-classifier/SKILL.md

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+---
+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.