Tax legal-AI skills in 🇺🇸 United States

11 legal AI skills for tax in United States.

California Property Tax Research (BOE Rules + PTLG Annotations)

Apache-2.0United StatesTax

California property tax research workflow using BOE Property Tax Rules (especially 462.* change in ownership, including 462.180 legal entities) and BOE published Property Tax Annotations (PTLG, commonly 220.*). Use when the user needs rule/annotation identification, synthesis, and application to a factual scenario involving change in ownership, trusts, or legal entities.

Corporate Final Tax Return Filing

Apache-2.0United StatesTax

Prepares IRS-compliant final tax returns for dissolving C-corps (Form 1120), S-corps (Form 1120-S), and partnerships (Form 1065). Covers short-year reporting, liquidating distributions, K-1 issuance, and dissolution-period deadlines. Trigger when drafting or reviewing a final return for a dissolving corporation, winding-up entity, or corporate liquidation closing.

Document Retention Policy (Nonprofit)

Apache-2.0United StatesTax

Drafts board-adoptable document retention policies for nonprofit organizations with IRS-grounded retention schedules, destruction protocols, and litigation hold procedures. Use when creating retention policies, records management governance, document destruction schedules, or compliance frameworks for 501(c)(3) and other tax-exempt entities.

Final Tax Return Filing

Apache-2.0United StatesTax

Drafts U.S. final tax return filing packets for decedent estates or dissolving entities, covering final-status designation, short-period reporting, liquidation items, schedule selection, and filing mechanics. Use when handling a "final return", "deceased taxpayer", "estate final 1040", "corporate dissolution filing", "short year return", or any closing-phase tax compliance task.

Form 1099-NEC — Nonemployee Compensation

MITUnited StatesTax

Use this skill when a US business needs to issue Form 1099-NEC to a nonemployee (contractor, freelancer, gig worker, vendor) for services, OR when a recipient receives a Form 1099-NEC and needs to report it on Schedule C / Schedule 1. Triggers on phrases like "Form 1099-NEC", "issue 1099 to contractor", "report contractor payments", "received 1099-NEC", "1099-NEC threshold", "$2,000 1099 threshold", "1099 for freelancer", "nonemployee compensation reporting", "backup withholding on 1099-NEC". Do NOT use for: W-2 employees (use payroll-tax skills, not this — different form, different rules); rent payments to a landlord (use `form-1099-misc` Box 1); royalty payments (use `form-1099-misc` Box 2); gross proceeds paid to an attorney, such as settlement funds (use `form-1099-misc` Box 10; attorneys' fees for legal services DO go on 1099-NEC); third-party-network platform payments (use `form-1099-k` — Stripe, PayPal, Venmo, etc. issue 1099-K, not 1099-NEC); interest / dividends (use 1099-INT / 1099-DIV); cancellation-of-debt income (use `form-1099-c`).

Form 1099-SA — Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

MITUnited StatesTax

Use this skill when an individual taxpayer has RECEIVED a Form 1099-SA from the custodian of their HSA, Archer MSA, or Medicare Advantage MSA after taking distributions during the tax year and needs to report those distributions on Form 8889 (HSA) or Form 8853 (Archer / MA MSA). Triggers on phrases like "received Form 1099-SA", "HSA distribution tax form", "HSA reimbursement reporting", "non-qualified HSA distribution", "1099-SA distribution code 2", "what to do with 1099-SA", "report HSA withdrawal on taxes", or any request to interpret the boxes on a received 1099-SA. Do NOT use for: HSA contribution reporting (those go on Form 5498-SA from the custodian and Form 8889 Part I — use form-5498-sa / form-8889); Form 8889 Part I contribution computation in isolation (use form-8889); the calculation on Form 8889 Part II without a received 1099-SA (Form 8889 is the recipient-side calculation; this skill is specifically about reading and acting on the 1099-SA source document); 1099-SA filing by HSA custodians (issuer side — out of scope; this skill is for recipients).

IRS Form SS-4 — EIN Application

Apache-2.0United StatesTax

Drafts IRS Form SS-4 (EIN Application) by extracting entity details from formation documents. Use when forming a new business entity, applying for a federal tax ID, or preparing EIN applications for corporations, LLCs, partnerships, or sole proprietorships.

Key principles

MITUnited StatesTax

Use this skill when planning corporate tax strategy, claiming R&D credits, managing transfer pricing, or ensuring tax compliance. Triggers on corporate tax, R&D tax credits, transfer pricing, tax compliance, sales tax, VAT, international tax, and any task requiring tax planning or compliance strategy.

Request for Tax Clearance Certificate

Apache-2.0United StatesTax

Drafts formal request letters for Tax Clearance Certificates from state tax authorities on behalf of corporate entities. Triggers on tax clearance requests, pre-dissolution tax letters, business sale tax certification, merger tax compliance, asset transfer clearance, or license renewal tax documentation.

Schedule 8812 — Credits for Qualifying Children and Other Dependents

MITUnited StatesTax

Use this skill when an individual taxpayer needs to claim the Child Tax Credit (CTC), the refundable Additional Child Tax Credit (ACTC), or the Credit for Other Dependents (ODC) on Form 1040 by completing Schedule 8812. Triggers on phrases like "Child Tax Credit", "CTC", "qualifying child credit", "Schedule 8812", "Credit for Other Dependents", "ODC", "ACTC", "refundable child credit", "credit for elderly parent dependent", "claim $2,200 per child", "kid tax credit". Do NOT use for: dependent care expenses (Form 2441; no skill in this repo yet), Earned Income Tax Credit (Schedule EIC; no skill yet), Adoption Credit (Form 8839; no skill yet), or the Child and Dependent Care Credit. The Child Tax Credit and the Child and Dependent Care Credit are two different credits — this skill is only for the former. Whether a person is your dependent at all is a Form 1040 question — use form-1040.

Taxpayer Correspondence

Apache-2.0United StatesTax

Drafts structured taxpayer correspondence summarizing tax records, income, deductions, credits, and tax positions. Covers IRS/state inquiry responses, audit preparation, advisor-client communications, and filing support. Use when drafting tax summary letters, responding to tax authority notices, preparing audit defense correspondence, or organizing client tax records into structured summaries.