@muskanmeet/invoicing-design-system 0.1.0

package/.local/secondary_skills/supplier-research/SKILL.md

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+---
+name: supplier-research
+description: Research, evaluate, and compare suppliers and vendors for B2B procurement
+---
+
+# Supplier & Vendor Research
+
+Research, evaluate, and compare suppliers and vendors for B2B procurement. Build vendor shortlists, evaluation matrices, and RFP frameworks.
+
+## When to Use
+
+- User needs to find suppliers for a product, service, or component
+- User wants to evaluate and compare vendors
+- User needs an RFP or vendor evaluation framework
+- User asks about procurement best practices
+- User wants to assess supplier risk or negotiate better terms
+
+## When NOT to Use
+
+- Personal product shopping (use personal-shopper skill)
+- Competitive market analysis (use competitive-analysis skill)
+- Software/SaaS evaluation only (use deep-research skill)
+
+## Methodology
+
+### Step 1: Requirements Definition
+
+Before researching suppliers, clarify:
+
+**What you need:**
+
+- Product/service specification (be specific)
+- Volume/quantity requirements
+- Quality standards and certifications needed
+- Timeline and delivery requirements
+
+**Constraints:**
+
+- Budget range
+- Geographic preferences (domestic, nearshore, offshore)
+- Compliance requirements (ISO, SOC2, GDPR, industry-specific)
+- Minimum order quantities
+- Payment terms preferences
+
+### Step 2: Supplier Discovery
+
+Match the directory to the sourcing geography. Use `webSearch` + `webFetch` against these:
+
+| Platform | Coverage | Best for | Caveat |
+|----------|----------|----------|--------|
+| **Thomasnet** | 500k+ North American suppliers | US/Canada industrial — machinery, plastics, metals, custom components. Free for buyers. Filter by ISO certs + CAD availability. | US-only; no pricing shown |
+| **Alibaba** | 200k+ suppliers, 200M+ SKUs | China/Asia, prototype sampling, MOQ benchmarking across 5,900 categories | Many "manufacturers" are trading companies — verify with customs data |
+| **Global Sources** | Asia, audited | Electronics, consumer goods. Stronger supplier audits than Alibaba. | Smaller catalog |
+| **IndiaMART** | India | Textiles, chemicals, pharma intermediates, generics | Data quality varies widely |
+| **Kompass / Europages** | EU | EU-based sourcing when GDPR/CE compliance matters | Limited free tier |
+| **ImportYeti** (free) | US ocean freight records | **Verification, not discovery.** Look up a supplier to see real US customs shipment history — who they actually ship to, how often, what volume. Exposes trading companies posing as factories. | Sea freight only, US imports only |
+| **Panjiva / ImportGenius** | Global trade data | Competitor supply chain mapping — find out who your competitors buy from | Paid, learning curve |
+
+**Agent search patterns:**
+
+- `site:thomasnet.com "[product] manufacturer" [state]` — direct directory scrape
+- `site:alibaba.com "[product]" "verified supplier" "trade assurance"` — pre-filtered for badges
+- `webFetch: importyeti.com/company/[supplier-name]` — verify real export activity before engaging
+- `"[competitor product name]" "made in" OR "manufactured by"` — reverse-engineer competitor supply chains
+- `site:alibaba.com "[product]" MOQ` — quickly benchmark minimum order quantities across suppliers
+
+**2025 geography shift:** Vietnam, India, and Mexico are the primary China+1 alternatives. Mexico benefits from USMCA (no tariffs, 3-5 day freight vs 30+ from Asia). Vietnam is strong in furniture/electronics assembly. India is strong in textiles/pharma/software.
+
+Target: 8-12 candidates for RFI, narrow to 3-5 for RFQ.
+
+### Step 3: Vendor Evaluation Matrix
+
+Score each vendor across weighted criteria:
+
+| Category | Weight | Criteria |
+|----------|--------|----------|
+| **Quality** | 25% | Certifications, defect rates, QC processes, samples |
+| **Cost** | 20% | Unit price, total cost of ownership, volume discounts, hidden fees |
+| **Delivery** | 20% | Lead times, on-time delivery rate, shipping methods, inventory |
+| **Capability** | 15% | Production capacity, scalability, technology, R&D |
+| **Reliability** | 10% | Financial stability, years in business, references, insurance |
+| **Compliance** | 10% | Regulatory compliance, certifications, ESG practices, data security |
+
+**Scoring scale:** 1 (poor) to 5 (excellent) per criterion.
+
+**Total Cost of Ownership (TCO):**
+Don't just compare unit prices. Include:
+
+- Purchase price
+- Shipping and logistics
+- Import duties and taxes
+- Quality inspection costs
+- Inventory carrying costs
+- Switching costs
+- Risk costs (what if they fail to deliver?)
+
+### Step 4: Verification & Risk Assessment
+
+**Verify the factory is real (the #1 failure mode in overseas sourcing):**
+
+- **Customs data cross-check**: `webFetch` the supplier on ImportYeti — consistent monthly shipments to recognizable brands = real factory. Zero export history or shipments only to shell companies = trading company or fraud.
+- **Certificate verification**: Don't trust uploaded PDFs. ISO 9001 certs have a cert number — verify on the issuing body's site (SGS, BV, TÜV, Intertek all have public lookup tools). `webSearch: "[cert body] certificate verification [cert number]"`.
+- **Business license**: For China, request the Unified Social Credit Code (18 digits) — verifiable on the National Enterprise Credit system. For US, check state Secretary of State filings.
+- **Address verification**: `webSearch` the factory address — Google Maps satellite view should show an industrial facility, not a residential block or office tower.
+- **Alibaba badges**: "Verified Supplier" means a third party (SGS/BV) physically visited. "Gold Supplier" just means they paid a fee — it verifies nothing.
+
+**Risk dimensions:**
+
+| Risk type | Check | Red flags |
+|-----------|-------|-----------|
+| **Financial** | D&B report, years in business, customer concentration | <3 years operating, >40% revenue from one customer, requests 100% upfront payment |
+| **Operational** | Factory count, capacity utilization, QC process docs | Single facility, no in-house QC team, won't allow video factory tour |
+| **Geopolitical** | Tariff exposure (Section 301 for China), sanctions lists (OFAC SDN list), port stability | Sourcing region on UFLPA entity list, currency controls, single-port dependency |
+| **Compliance** | UFLPA (Xinjiang forced labor — US *presumes* guilt for flagged regions), EU CSDDD due-diligence rules (2024+), conflict minerals (3TG) | Can't provide tier-2 supplier list, cotton/polysilicon from Xinjiang, no chain-of-custody docs |
+| **Supply chain** | Tier-2 dependencies, raw material source, seasonal capacity (Chinese New Year = 4-6 wk shutdown) | Won't name their material suppliers, capacity claims exceed facility size |
+
+### Step 5: RFP/RFQ Process
+
+If conducting a formal selection:
+
+**RFP structure:**
+
+1. Company overview and project background
+2. Scope of work / product specifications
+3. Volume and timeline requirements
+4. Quality and compliance requirements
+5. Pricing format (line item breakdown)
+6. References (3+ similar clients)
+7. Evaluation criteria and weights
+8. Timeline for responses and decision
+
+**Evaluation process:**
+
+1. Distribute RFP to shortlisted vendors (3-5)
+2. Allow Q&A period
+3. Score responses against evaluation matrix
+4. Conduct reference checks for top 2-3
+5. Request samples or pilot project
+6. Negotiate final terms with preferred vendor
+7. Award and onboard
+
+### Step 6: Negotiation Preparation
+
+**Levers ranked by typical yield:**
+
+1. **Volume commitment** — annual forecast (even non-binding) usually unlocks 8-15% off spot pricing
+2. **Payment terms** — overseas default is 30% deposit / 70% pre-shipment. Pushing to 30/70 *after* delivery, or Net 30 from shipment, is worth 2-5% of unit cost in cash flow
+3. **Incoterms** — know the difference: FOB (you pay freight + insurance from port), CIF (supplier pays to your port, but *you* bear risk in transit — worst of both), DDP (supplier handles everything including customs — most expensive, least risk). FOB is the standard for experienced buyers.
+4. **MOQ flexibility** — first-order MOQ is almost always negotiable down 30-50% if you frame it as a paid trial. "We'll pay the higher per-unit price on 500 units to validate, then commit to your 2,000 MOQ."
+5. **Tooling/mold ownership** — for custom parts, negotiate that *you* own the mold after paying for it. Otherwise you're locked in forever.
+
+**Contract terms that matter most:**
+
+- **Price escalation clause** — cap annual increases at a named index (e.g., PPI for the material category), not "supplier discretion"
+- **Quality SLA with teeth** — define AQL (Acceptable Quality Level — typically 2.5 for general goods, 1.0 for critical components), specify who pays for third-party inspection (QIMA, SGS), and define the remedy (rework at supplier cost, not just credit)
+- **Lead time + late penalties** — industry norm: 1-2% of order value per week late, capped at 10%
+- **IP protection** — NNN agreement (Non-disclosure, Non-use, Non-circumvention) for China, not a US-style NDA — US NDAs are unenforceable in Chinese courts
+- **Exit clause** — right to terminate with 60-90 days notice, obligation to complete in-flight orders, tooling transfer terms
+
+## Output Format
+
+Always present key findings and recommendations as a plaintext summary in chat, even when also generating files. The user should be able to understand the results without opening any files.
+
+```text
+
+# Vendor Evaluation: [Category]
+
+## Requirements Summary
+[Key specs, volume, timeline, constraints]
+
+## Shortlisted Vendors
+
+### 1. [Vendor Name]
+
+- Website: [url]
+- Location: [city, country]
+- Specialization: [what they do]
+- Key Strengths: [2-3 points]
+- Concerns: [1-2 points]
+- Estimated Cost: [range]
+
+### 2. [Vendor Name]
+...
+
+## Evaluation Matrix
+| Criteria (Weight) | Vendor A | Vendor B | Vendor C |
+|-------------------|----------|----------|----------|
+| Quality (25%) | 4/5 | 3/5 | 5/5 |
+| Cost (20%) | 5/5 | 4/5 | 3/5 |
+| ... | | | |
+| **Weighted Total** | **X.X** | **X.X** | **X.X** |
+
+## Recommendation
+[Top pick with reasoning, runner-up, and suggested next steps]
+
+```
+
+## Best Practices
+
+1. **Never single-source critical components** — maintain a qualified backup at 10-20% of volume even if unit cost is higher
+2. **Sample → pilot → scale** — paid samples first, then a pilot run of 5-10% of target volume, then commit. Never skip to full MOQ.
+3. **Third-party inspection before final payment** — QIMA, SGS, or Bureau Veritas run pre-shipment inspections for ~$300. Cheaper than one bad container.
+4. **Back-channel references** — find their customers via ImportYeti shipment records and cold-email them. Supplier-provided references are curated.
+5. **Plan around Chinese New Year** — factories shut 4-6 weeks (late Jan/Feb). Orders placed in December ship in March. Build buffer inventory by November.
+6. **Landed cost, not unit cost** — a $2.00 unit from China can land at $3.50 after freight, 25% Section 301 tariff, duty, and inspection. A $2.80 unit from Mexico under USMCA might land at $3.10.
+
+## Limitations
+
+- Cannot access paid databases (Panjiva, D&B, ImportGenius full data) — ImportYeti free tier is the workaround for US import verification
+- Cannot physically inspect facilities or samples — always recommend third-party audit for orders >$10k
+- Cannot verify certificate authenticity directly — provides the lookup URLs for the user to check
+- Tariff rates and trade rules change frequently (Section 301, UFLPA scope) — verify current rates at time of order
+- Pricing from directory listings is indicative only — real quotes require RFQ with full specs

package/.local/secondary_skills/tax-reviewer/.fingerprint

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+11d5b2f264924ee4184f89c4933e9268

package/.local/secondary_skills/tax-reviewer/SKILL.md

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+---
+name: tax-reviewer
+description: Review tax returns, identify missed deductions, and suggest strategies to reduce tax liability.
+---
+
+# Tax Reviewer
+
+Review tax returns and identify potential savings. Flag commonly missed deductions, suggest tax-advantaged strategies, and help with year-round planning.
+
+**IMPORTANT DISCLAIMER: This provides general tax information only, NOT professional tax advice. Always consult a qualified CPA or tax professional before making tax decisions.**
+
+## When to Use
+
+- User wants a review of their tax return
+- User asks about commonly missed deductions
+- User wants tax planning strategies
+- User is self-employed and needs deduction guidance
+
+## When NOT to Use
+
+- Filing taxes (use actual tax software)
+- State-specific tax law questions (recommend a local CPA)
+- International tax situations
+- Business entity tax structuring
+
+## 2026 Key Numbers (verify with webSearch — these change annually)
+
+| Item | 2026 Limit | Notes |
+|---|---|---|
+| Standard deduction | $16,100 single / $32,200 MFJ / $24,150 HoH | Most filers don't itemize |
+| 401(k)/403(b)/TSP employee | $24,500 | +$8,000 catch-up (50+); +$11,250 (age 60-63) |
+| IRA (Trad + Roth combined) | $7,500 | +$1,100 catch-up (50+) |
+| Roth IRA phase-out | $153k-168k single / $242k-252k MFJ | Above → backdoor Roth |
+| HSA | $4,400 single / $8,750 family | +$1,000 (55+). Requires HDHP. |
+| SIMPLE IRA | $17,000 | +$4,000 (50+) |
+| Section 179 | $2,500,000 | Immediate expensing |
+| Standard mileage | $0.70/mi (2025) — webSearch 2026 rate | Must keep contemporaneous log |
+| QBI threshold (Form 8995) | $197,300 single / $394,600 MFJ | Above → Form 8995-A with wage/capital limits |
+
+**Always verify:** `webSearch("IRS {year} contribution limits")` — numbers above are Tax Year 2026.
+
+## Commonly Missed Deductions by Filer Type
+
+**W-2 Employees** (limited since TCJA):
+
+- Student loan interest — up to $2,500, above-the-line (no itemizing needed), phases out ~$80-95k single
+- Educator expenses — $300 above-the-line for K-12 teachers
+- HSA contributions made outside payroll — deductible on Schedule 1
+- Traditional IRA — deductible if no workplace plan, or under phase-out ($81-91k single with plan)
+- Saver's Credit — up to $1,000 credit (not deduction) for retirement contributions if AGI <~$39k single
+- NEW 2025+: qualified overtime deduction (up to $12,500) and personal-use car loan interest — Schedule 1-A
+
+**Self-Employed / Schedule C** (every missed $1 costs ~30-40¢ in income+SE tax):
+
+- **QBI (Form 8995) — #1 most missed.** 20% of qualified business income, off the top. Check the return: if there's Schedule C/E/K-1 income and NO Form 8995, thousands were left on the table. Amendable 3 years back.
+- **Half of SE tax** — Schedule 1 line 15. Auto-computed by software but verify it's there.
+- **Self-employed health insurance** — 100% of premiums (self + spouse + dependents), Schedule 1 line 17. Above-the-line.
+- **Solo 401(k) / SEP-IRA** — Solo 401(k) allows employee ($24,500) + employer (25% of net SE income) contributions. SEP is simpler, 25% of net up to ~$70k.
+- **Home office** — simplified: $5/sqft × up to 300 sqft = $1,500 max. Regular method (Form 8829): actual % of rent/mortgage/utilities/insurance. Regular method also reduces SE tax — shifts expense from Schedule A to Schedule C.
+- **100% bonus depreciation** — restored for assets placed in service after Jan 19, 2025. Full first-year write-off for equipment.
+- **Business % of phone/internet, software subs, business meals (50%), professional development**
+- **Tax prep fees** — the portion for business forms (Schedule C, SE) is deductible on Schedule C itself
+
+**Investors:**
+
+- Tax-loss harvesting — realize up to $3,000/yr net capital loss against ordinary income; carry forward indefinitely. Mind 30-day wash-sale rule.
+- Qualified dividends + LTCG — 0% rate up to ~$48k single / ~$96k MFJ taxable income. Tax-gain harvesting in low-income years.
+- Foreign tax credit (Form 1116) — commonly missed on international ETF dividends
+- Rental real estate: depreciation (27.5-yr straight line on building basis), and QBI may apply under the 199A safe harbor
+
+**Homeowners (only if itemizing > standard deduction — most don't):**
+
+- Mortgage interest (first $750k of acquisition debt), points in purchase year
+- SALT up to $10k (property + state income/sales)
+- Residential clean energy credit — 30% of solar/battery/geothermal cost, no cap (Form 5695)
+- Energy efficient home improvement credit — 30% up to $1,200/yr for insulation/windows/doors, $2,000 for heat pumps
+
+## Tax-Advantaged Account Priority
+
+1. **HSA** — triple tax-free (deduct in, grow free, withdraw free for medical). Acts as stealth IRA after 65.
+2. **401(k) to match** — 50-100% instant return
+3. **Roth IRA** (if in 12-22% bracket) / **Traditional** (if 32%+). Over income limit → backdoor Roth (nondeductible Trad → convert).
+4. **Max 401(k)** — mega backdoor Roth if plan allows after-tax contributions + in-service conversions
+5. **529** — state deduction varies (some states give nothing); tax-free growth for education
+
+## Output Format
+
+```text
+# Tax Review Summary
+
+## Filing Overview
+| Item | Current | Notes |
+
+## Potential Savings
+
+### High Confidence
+1. **[Deduction]**: Potential savings $X,XXX
+
+### Worth Investigating
+1. **[Strategy]**: Potential savings $X,XXX
+
+## Recommended Actions
+
+## Disclaimer
+Consult a CPA for personalized advice.
+```
+
+## Review Checklist When User Shares a Return
+
+1. **Filing status** — MFJ vs MFS (MFS rarely wins; check if student loans on IBR). HoH if unmarried with dependent.
+2. **Standard vs itemized** — if Schedule A total < standard deduction, they itemized wrong (or could bunch charity/medical into alternate years)
+3. **Form 8995 present?** — If Schedule C, E (rental), or K-1 income exists and no 8995, QBI was missed. Biggest dollar finding.
+4. **Schedule 1 adjustments** — SE tax ÷ 2, SE health insurance, HSA, IRA, student loan interest all present?
+5. **Retirement contributions maxed?** — If refund is large and 401(k)/IRA room remains, they're over-withholding instead of investing pre-tax
+6. **Credits vs deductions** — Child Tax Credit, Saver's Credit, education credits (AOTC > LLC for undergrads), EV credit
+7. **Carryforwards applied?** — prior-year capital losses, NOLs, unused credits
+
+## Best Practices
+
+1. **Lead with the disclaimer** — this is education, not advice
+2. **Quantify every finding** — "missed QBI" means nothing; "missed ~$4,200 deduction ≈ $925 refund at 22% bracket" means something
+3. **Flag aggressive positions** — home office for W-2, hobby-loss rules, meals >50%: "discuss with a CPA, this gets audited"
+4. **Second-order effects** — lowering AGI can unlock Roth eligibility, ACA subsidies, Saver's Credit. Model the cascade.
+5. **webSearch current-year limits** — do not trust memorized numbers; the IRS adjusts annually
+
+## Limitations
+
+- **NOT professional tax advice.** General information only. Always consult a CPA or EA before filing or amending — especially for self-employment, rentals, K-1s, or state issues.
+- Cannot file or amend returns
+- Cannot model all state rules (state conformity to federal law varies wildly)
+- Tax law changes yearly — all figures require current-year verification

package/.local/secondary_skills/travel-assistant/.fingerprint

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