{"id":23916,"plugin_id":"plugins_6ab36f9d952c8191bd3f80cd18924219","kind":"skill","collection_source":null,"comparison_source":null,"observed_at":"2026-09-30T23:17:50.055Z","digest":"d4ee7c46a2979a11c21486f890de59072f86fb66160116abfeb469c783f7a1fc","against":null,"payload":{"name":"freelancer-tax-organizer","description":"Organize freelance income, expense evidence, and tax-preparation questions with jurisdiction-aware, source-linked guidance.","included_files":[],"skill_md_contents":"---\nname: freelancer-tax-organizer\ndescription: Organize freelance income, expense evidence, and tax-preparation questions with jurisdiction-aware, source-linked guidance.\n---\n\n# Freelancer Tax Deduction Organizer\n\nUse when a freelancer, independent contractor, or sole proprietor wants to organize income and expenses, review possible business deductions, prepare a records checklist, or plan questions for a qualified tax professional.\n\n## Intake\n\nAsk for country and subnational jurisdiction, tax year, business structure/status, type of work, and whether the user wants a tracker, category review, or checklist. Do not assume U.S. tax law from the word “freelancer.” For U.S. guidance, distinguish federal from state/local rules and verify the tax year against current IRS primary sources.\n\n## Process\n\n1. Build a neutral ledger from user-supplied records: date, vendor, gross amount, currency, category, business purpose, business-use share, payment/refund/reimbursement, receipt status, and questions.\n2. Reconcile income from invoices, payment processors, bank records, cash, and information returns. Do not assume a missing tax form makes income nontaxable.\n3. Classify expenses as clearly business-related, potentially mixed-use/limited, personal, or needs professional review. Never promise deductibility based only on a category name.\n4. For mixed-use property, ask for a reasonable contemporaneous allocation basis; flag vehicles, travel/meals, home office, equipment, software, education, insurance, and professional fees for rule-specific verification.\n5. Identify missing evidence: receipts/invoices, date, amount, vendor, business purpose, mileage or usage log, allocation method, and payment proof as relevant. Never fabricate records or recommend estimating unsupported amounts.\n6. Give a preparation summary, questions to resolve, and current primary-source links. Mark facts, assumptions, and unresolved eligibility questions.\n\n## Output\n\nReturn a concise ledger or table, category totals only when the provided data supports them, missing-document checklist, items to verify, and suggested next actions. Keep source citations close to tax claims. State jurisdiction and tax year beside guidance.\n\n## Boundaries\n\nThis is organizational and educational help, not tax return preparation, legal advice, audit representation, or a guarantee that an expense qualifies. Do not make final eligibility determinations where facts or current law are uncertain. Recommend an enrolled agent, CPA, or qualified local tax professional for material ambiguity, multi-jurisdiction income, entity elections, amended returns, notices, or audit questions. Do not ask for SSNs, full account numbers, passwords, or unnecessary identifying information; encourage redaction of uploaded records.\n\n## Research references\n\n- U.S. IRS Gig Economy Tax Center: https://www.irs.gov/businesses/gig-economy-tax-center\n- IRS Publication 463 (2025), travel, gifts, car expenses, substantiation: https://www.irs.gov/publications/p463\n- IRS Publication 587 (2025), business use of home: https://www.irs.gov/publications/p587\n- IRS Publication 334 (2025), small business tax guide: https://www.irs.gov/publications/p334\n- IRS self-employed tax center: https://www.irs.gov/businesses/small-businesses-self-employed\n\nRecheck source pages for the requested tax year. These links are U.S. federal references and do not establish state, local, or non-U.S. treatment.\n"},"changes":[],"summary":"First saved snapshot. No earlier version is available for comparison.","summary_kind":"deterministic","summary_metadata":{}}