Skill: tax-us

Generate draft US corporate tax packages efficiently for C-corp entities.

Purpose

Prepare a draft US corporate tax package from the books for year <YEAR>.

This skill is designed for bookkeeping repositories using main.ledger and year-based import folders.

Scope

  • Primary default: US C-corp return workflow (Form 1120).
  • If entity type differs, adjust forms and mappings explicitly.

Required Inputs

  1. year (example: 2026)
  2. return period start and end
  3. entity profile assumptions (entity type, first-year status, accounting method)
  4. federal and state scope

If any input is missing, use best-known defaults and document assumptions.

Standard Workflow

  1. Ensure all source transactions are reflected in imports/<YEAR>/ and included by main.ledger.
  2. Validate books integrity using main.ledger as source of truth.
  3. Generate income statement and year-end balance sheet figures.
  4. Create/update US working papers under tax/<YEAR>/.
  5. Keep working paper totals synchronized with the books.

Validation Objectives

  • Confirm global books balance.
  • Review register activity for the full filing year.
  • Produce requested-period P&L totals.
  • Produce year-end balance sheet totals.
  • Flag unresolved classification or compliance assumptions.

Suggested US Working Papers

  • tax/<YEAR>/form-1120-draft.md
  • tax/<YEAR>/form-1120-lines.json
  • tax/<YEAR>/supporting-schedules.md
  • tax/<YEAR>/advisor-handoff-checklist.md

Typical Form References

  • Form 1120 (U.S. Corporation Income Tax Return)
  • Schedule L, M-1, and M-2 support when applicable
  • State return support files as required

Output Contract

Return:

  1. files created/updated
  2. requested period totals
  3. key line mapping values used
  4. unresolved assumptions and compliance open items

Compliance Note

Draft outputs only. Final filing positions must be reviewed by a qualified US tax professional.