git:20260222.a800cf7 to git:20260222.6f8dec3
38 added, 8 removed. Audit A to A.
---
name: kanchi-dividend-us-tax-accounting
description: Provide US dividend tax and account-location workflow for Kanchi-style income portfolios. Use when users ask about qualified vs ordinary dividends, 1099-DIV interpretation, REIT/BDC distribution treatment, holding-period checks, or taxable-vs-IRA account placement decisions for dividend assets.
---
# Kanchi Dividend Us Tax Accounting
## Overview
Apply a practical US-tax workflow for dividend investors while keeping decisions auditable.
Focus on account placement and classification, not legal/tax advice replacement.
+ ## When to Use
+
+ Use this skill when the user needs:
+ - US dividend tax classification planning (qualified vs ordinary assumptions).
+ - Holding-period checks before year-end tax planning.
+ - Account-location decisions for stock/REIT/BDC/MLP income holdings.
+ - A standardized annual dividend tax memo format.
+
+ ## Prerequisites
+
+ Prepare holding-level inputs:
+ - `ticker`
+ - `instrument_type`
+ - `account_type`
+ - `hold_days_in_window` (if available)
+
+ For deterministic output artifacts, provide JSON input and run:
+
+ ```bash
+ python3 skills/kanchi-dividend-us-tax-accounting/scripts/build_tax_planning_sheet.py \
+ --input /path/to/tax_input.json \
+ --output-dir reports/
+ ```
+
## Guardrail
Always state this clearly: tax outcomes depend on individual facts and jurisdiction.
Treat this skill as planning support, then escalate final filing decisions to a tax professional.
## Workflow
### 1) Classify each distribution stream
For each holding, classify expected cash flow into:
- Potential qualified dividend.
- Ordinary dividend/non-qualified distribution.
- REIT/BDC-specific distribution components where applicable.
- Use `references/qualified-dividend-checklist.md` for holding-period and classification checks.
+ Use `skills/kanchi-dividend-us-tax-accounting/references/qualified-dividend-checklist.md`
+ for holding-period and classification checks.
### 2) Validate holding-period eligibility assumptions
For potential qualified treatment:
- Check ex-dividend date windows.
- Check required minimum holding days in the measurement window.
- Flag positions at risk of failing holding-period requirement.
If data is incomplete, mark status as `ASSUMPTION-REQUIRED`.
### 3) Map to reporting fields
Map planning assumptions to expected tax-form buckets:
- Ordinary dividend total.
- Qualified dividend subset.
- REIT-related components when reported separately.
Use form terminology consistently so year-end reconciliation is straightforward.
### 4) Build account-location recommendation
- Use `references/account-location-matrix.md` to place assets by tax profile:
+ Use `skills/kanchi-dividend-us-tax-accounting/references/account-location-matrix.md` to place
+ assets by tax profile:
- Taxable account for holdings likely to remain qualified-focused.
- Tax-advantaged account for higher ordinary-income style distributions.
When constraints conflict (liquidity, strategy, concentration), explain the tradeoff explicitly.
### 5) Produce annual planning memo
- Use `references/annual-tax-memo-template.md` and include:
+ Use `skills/kanchi-dividend-us-tax-accounting/references/annual-tax-memo-template.md` and include:
- Assumptions used.
- Distribution classification summary.
- Placement actions taken.
- Open items for CPA/tax-advisor review.
- ## Output Contract
+ ## Output
Always output:
1. Holding-level distribution classification table.
2. Account-location recommendation table with rationale.
3. Open-risk checklist for unresolved tax assumptions.
+ 4. Optional generated artifacts from
+ `skills/kanchi-dividend-us-tax-accounting/scripts/build_tax_planning_sheet.py`.
## Multi-Skill Handoff
- Receive candidate and holding list from `kanchi-dividend-sop`.
- Receive risk-event context (`WARN/REVIEW`) from `kanchi-dividend-review-monitor`.
- Return account-location constraints back to `kanchi-dividend-sop` before new entries.
- ## References
+ ## Resources
- - `references/qualified-dividend-checklist.md`: classification and holding-period checks.
- - `references/account-location-matrix.md`: placement matrix by account type and instrument.
- - `references/annual-tax-memo-template.md`: reusable memo structure.
+ - `skills/kanchi-dividend-us-tax-accounting/scripts/build_tax_planning_sheet.py`: tax planning sheet generator.
+ - `skills/kanchi-dividend-us-tax-accounting/scripts/tests/test_build_tax_planning_sheet.py`: tests for tax planning outputs.
+ - `skills/kanchi-dividend-us-tax-accounting/references/qualified-dividend-checklist.md`: classification and holding-period checks.
+ - `skills/kanchi-dividend-us-tax-accounting/references/account-location-matrix.md`: placement matrix by account type and instrument.
+ - `skills/kanchi-dividend-us-tax-accounting/references/annual-tax-memo-template.md`: reusable memo structure.