schedule-c-categories SKILL.md skillA
schedule-c-categories from receiptor-ai/bookkeeping-skills is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.
mdr add receiptor-ai/bookkeeping-skills/schedule-c-categories@git:20260324.5e6a98cPins git:20260324.5e6a98c in mdr.lock. Pin the fingerprint instead.
- Audit grade
- A, 17 of 17 checks passed
- Kind
- SKILL.md skill
- Repository
- receiptor-ai/bookkeeping-skills
- Path
skills/schedule-c-categories/SKILL.md- Versions recorded
- 1
- Latest version
- git:20260324.5e6a98c, committed Mar 24, 2026
- Size
- 14,494 bytes
- Repository stars
- 8
- License
- MIT
IRS Schedule C (Form 1040) expense category reference — every line from 8 to 27a with what belongs, what doesn't, and common mistakes. Covers COGS (Part III), operating expenses (Part II), and Form 8829 business use of home. Trigger on "what Schedule C line", "which expense category", "where does this go on Schedule C", "is this deductible".
Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.
What the file says
# Schedule C Expense Categories The authoritative category reference for US small businesses filing Schedule C (Form 1040). Use this to determine which line an expense belongs on. S-Corps (Form 1120-S) and C-Corps (Form 1120) use different forms but similar categories. ## Part III: Cost of Goods Sold (Lines 33–42) **Not an operating expense.** COGS is reported separately and subtracted from revenue to calculate gross profit. Includes: raw materials, inventory purchases, direct labor for manufacturing, shipping to customers (if you're the seller), packaging materials. Do NOT put SaaS tools, office supplies, or general business expenses here. COGS is only for costs directly tied to producing the goods you sell. If you're a service business with no physical product, you likely have no COGS. ## Part II: Expenses (Lines 8–27a) ### Line 8 — Advertising **Belongs here:** Google Ads, Meta Ads, LinkedIn Ads, print ads, sponsorships, business cards, trade show booth fees, SEO services, PR agency fees, promotional merchandise, influencer payments for promotion, direct mail campaigns, billboard ads, podcast sponsorships. …
Read the whole file at its exact version.
How to install
mdr add receiptor-ai/bookkeeping-skills/schedule-c-categories@sha256:f234b10b95b20964The line at the top of this page pins the label git:20260324.5e6a98c, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.
[](https://markdownregistry.com/a/art_o7bijsgaxqyhwqjg)
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Versions
The registry has recorded 1 version of this file, committed on Mar 24, 2026.
Audit of the latest version
- pass: Frontmatter block present
- pass: Frontmatter declares a name
- pass: Frontmatter declares a description
- pass: Size between 200 bytes and 200 KB (14494 bytes)
- pass: No zero-width or bidi control characters
- pass: No instruction hidden inside an HTML comment
- pass: No link to an exfiltration or paste host
- pass: No credential-shaped string
- pass: No instruction to send local credentials anywhere
- pass: No text hidden with inline styles
- pass: No prompt-injection phrasing
- pass: No curl or wget piped into a shell
- pass: No recursive delete of root, home or parent
- pass: No instruction to read or print local credentials
- pass: No base64 blob over 200 characters
- pass: No link to a raw IP address
- pass: No script tag
Source
receiptor-ai/bookkeeping-skills · 8 stars · license MIT · pushed 2026-10-22 · branch main
API
GET https://markdownregistry.com/api/v1/artifacts/art_o7bijsgaxqyhwqjg GET https://markdownregistry.com/api/v1/resolve?ref=receiptor-ai/bookkeeping-skills/schedule-c-categories GET https://markdownregistry.com/api/v1/blob/f234b10b95b209645514eb3081cf94f81d1ed7502272b5a7f9667a9be50a0d0f
Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.
Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.