@oriro/orirocli 0.1.11 → 0.1.12

package/skills/legal/legal-tax/SKILL.md

@@ -1,156 +1,156 @@
----
-watermark: ORIRO
-disable-model-invocation: true
-name: legal-tax-basics
-provider: ORIRO.ai
-copyright: Copyright (c) 2026 ORIRO.ai
-description: >
-  Tax fundamentals — income tax, business taxes, deductions, filing requirements,
-  estimated taxes, and tax planning basics. Activate for questions about taxes,
-  deductions, W-2 vs 1099, self-employment tax, retirement account tax benefits,
-  filing requirements, tax brackets, or any personal or business tax question.
-  Sources: IRS publications (free public domain), TurboTax guides.
-  Consult a CPA or enrolled agent for complex tax situations.
----
-
-# Tax Fundamentals
-
-## Individual income tax basics
-
-### Tax brackets (2024 — married filing jointly)
-
-| Rate | Income range        |
-| ---- | ------------------- |
-| 10%  | $0 - $23,200        |
-| 12%  | $23,201 - $94,300   |
-| 22%  | $94,301 - $201,050  |
-| 24%  | $201,051 - $383,900 |
-| 32%  | $383,901 - $487,450 |
-| 35%  | $487,451 - $731,200 |
-| 37%  | Over $731,200       |
-
-**Marginal vs. effective tax rate:**
-If you earn $100,000 MFJ: you don't pay 22% on all $100,000.
-You pay 10% on first $23,200, 12% on next $71,100, 22% on remaining.
-Effective rate is much lower than marginal rate.
-
-### Standard deduction vs. itemizing (2024)
-
-**Standard deduction:**
-Single: $14,600
-Married filing jointly: $29,200
-Head of household: $21,900
-
-Itemize only if itemized deductions exceed standard deduction.
-Common itemized deductions: mortgage interest, state taxes (up to $10,000 SALT cap), charitable donations, medical expenses over 7.5% AGI.
-
-Most people (>90%) take the standard deduction.
-
-### Above-the-line deductions (reduce AGI regardless of itemizing)
-
-- Traditional IRA contributions (if eligible)
-- HSA contributions
-- Student loan interest
-- Self-employment taxes (50% deductible)
-- Alimony paid (pre-2019 divorce agreements)
-- Self-employed health insurance premiums
-
----
-
-## W-2 vs. 1099 (employee vs. contractor)
-
-**W-2 employee:**
-Employer withholds federal income tax, Social Security (6.2%), Medicare (1.45%).
-Employer pays matching Social Security and Medicare.
-You receive W-2 at year end.
-
-**1099 contractor (self-employed):**
-No withholding. You pay BOTH sides of Social Security and Medicare.
-**Self-employment tax: 15.3%** (12.4% SS + 2.9% Medicare) on net self-employment income.
-Plus regular income tax on top of that.
-
-**Estimated quarterly taxes:**
-Self-employed must pay estimated taxes quarterly to avoid penalties.
-Due: April 15, June 15, September 15, January 15.
-Use Form 1040-ES. Pay via IRS Direct Pay.
-Safe harbor: pay 100% of prior year tax (110% if prior AGI > $150,000).
-
-**Self-employed deductions:**
-
-- Home office (dedicated space used regularly and exclusively for business)
-- Vehicle (business miles at $0.67/mile in 2024, or actual expense method)
-- Business equipment (Section 179 full deduction in year of purchase, or bonus depreciation)
-- Health insurance premiums (above-the-line deduction)
-- Half of self-employment tax
-- Business expenses: software, subscriptions, professional development, supplies
-
----
-
-## Small business taxes
-
-### Business structures and taxes
-
-**Sole proprietorship/Single-member LLC:** Report on Schedule C (personal return).
-**Partnership/Multi-member LLC:** Form 1065, partners report on K-1.
-**S-Corp:** Form 1120-S, shareholders report on K-1.
-**C-Corp:** Form 1120, corporate rate 21%, then dividends taxed again.
-
-### Sales tax
-
-No federal sales tax.
-State sales tax: 45 states plus DC (no sales tax in: Alaska, Delaware, Montana, New Hampshire, Oregon).
-**Economic nexus:** Must collect sales tax in states where you have significant sales, even without physical presence. Thresholds typically $100,000/year or 200 transactions.
-Use TaxJar, Avalara, or similar for automated sales tax collection.
-
-### Payroll taxes
-
-As employer:
-
-- Withhold employee's federal income tax, Social Security (6.2%), Medicare (1.45%)
-- Pay matching employer Social Security (6.2%) and Medicare (1.45%)
-- Pay federal unemployment (FUTA): 6% on first $7,000 wages (usually 0.6% after state credit)
-- Pay state unemployment (SUTA): varies by state
-  Deposit payroll taxes on time. IRS penalties are severe for late deposits.
-
----
-
-## Retirement account tax benefits
-
-**Traditional IRA:** Deductible contributions (if eligible); tax-deferred growth; ordinary income tax on withdrawals.
-**Roth IRA:** After-tax contributions; tax-free growth and withdrawals.
-**401(k) traditional:** Pre-tax contributions; tax-deferred growth.
-**401(k) Roth:** After-tax contributions; tax-free growth.
-**SEP-IRA (self-employed):** Up to 25% of net self-employment income, max $69,000 (2024). Pre-tax.
-**Solo 401(k) (self-employed):** Up to $69,000 total (2024). Pre-tax or Roth options.
-
-**Required Minimum Distributions (RMDs):** Must start withdrawals at age 73 from traditional accounts.
-Roth IRAs: no RMDs during owner's lifetime.
-
----
-
-## Tax planning basics
-
-**Tax year:** January 1 - December 31 for individuals.
-**Filing deadline:** April 15 (extension to October 15 if needed — but taxes owed due April 15).
-
-**Before year-end moves:**
-
-- Max retirement contributions if possible
-- Harvest tax losses (sell investments at a loss to offset gains)
-- Bunch charitable deductions to exceed standard deduction in alternating years
-- Accelerate deductible expenses before year-end if in high bracket this year
-- Defer income to January if expecting lower bracket next year
-
-**Capital gains:**
-Short-term (assets held < 1 year): taxed as ordinary income.
-Long-term (assets held > 1 year): preferential rates: 0%, 15%, or 20% depending on income.
-
-**Qualified Business Income (QBI) deduction (Section 199A):**
-Pass-through businesses can deduct up to 20% of qualified business income.
-Significant limitations for service businesses above income thresholds.
-Consult a CPA to optimize.
-
-Sources: IRS publications (irs.gov) — all free public domain:
-Publication 17 (Tax Guide for Individuals), Publication 334 (Small Business),
-Publication 590-A (IRA Contributions), Publication 587 (Home Office),
-2024 tax tables, Form 1040 instructions
+---
+watermark: ORIRO
+disable-model-invocation: true
+name: legal-tax-basics
+provider: ORIRO.ai
+copyright: Copyright (c) 2026 ORIRO.ai
+description: >
+  Tax fundamentals — income tax, business taxes, deductions, filing requirements,
+  estimated taxes, and tax planning basics. Activate for questions about taxes,
+  deductions, W-2 vs 1099, self-employment tax, retirement account tax benefits,
+  filing requirements, tax brackets, or any personal or business tax question.
+  Sources: IRS publications (free public domain), TurboTax guides.
+  Consult a CPA or enrolled agent for complex tax situations.
+---
+
+# Tax Fundamentals
+
+## Individual income tax basics
+
+### Tax brackets (2024 — married filing jointly)
+
+| Rate | Income range        |
+| ---- | ------------------- |
+| 10%  | $0 - $23,200        |
+| 12%  | $23,201 - $94,300   |
+| 22%  | $94,301 - $201,050  |
+| 24%  | $201,051 - $383,900 |
+| 32%  | $383,901 - $487,450 |
+| 35%  | $487,451 - $731,200 |
+| 37%  | Over $731,200       |
+
+**Marginal vs. effective tax rate:**
+If you earn $100,000 MFJ: you don't pay 22% on all $100,000.
+You pay 10% on first $23,200, 12% on next $71,100, 22% on remaining.
+Effective rate is much lower than marginal rate.
+
+### Standard deduction vs. itemizing (2024)
+
+**Standard deduction:**
+Single: $14,600
+Married filing jointly: $29,200
+Head of household: $21,900
+
+Itemize only if itemized deductions exceed standard deduction.
+Common itemized deductions: mortgage interest, state taxes (up to $10,000 SALT cap), charitable donations, medical expenses over 7.5% AGI.
+
+Most people (>90%) take the standard deduction.
+
+### Above-the-line deductions (reduce AGI regardless of itemizing)
+
+- Traditional IRA contributions (if eligible)
+- HSA contributions
+- Student loan interest
+- Self-employment taxes (50% deductible)
+- Alimony paid (pre-2019 divorce agreements)
+- Self-employed health insurance premiums
+
+---
+
+## W-2 vs. 1099 (employee vs. contractor)
+
+**W-2 employee:**
+Employer withholds federal income tax, Social Security (6.2%), Medicare (1.45%).
+Employer pays matching Social Security and Medicare.
+You receive W-2 at year end.
+
+**1099 contractor (self-employed):**
+No withholding. You pay BOTH sides of Social Security and Medicare.
+**Self-employment tax: 15.3%** (12.4% SS + 2.9% Medicare) on net self-employment income.
+Plus regular income tax on top of that.
+
+**Estimated quarterly taxes:**
+Self-employed must pay estimated taxes quarterly to avoid penalties.
+Due: April 15, June 15, September 15, January 15.
+Use Form 1040-ES. Pay via IRS Direct Pay.
+Safe harbor: pay 100% of prior year tax (110% if prior AGI > $150,000).
+
+**Self-employed deductions:**
+
+- Home office (dedicated space used regularly and exclusively for business)
+- Vehicle (business miles at $0.67/mile in 2024, or actual expense method)
+- Business equipment (Section 179 full deduction in year of purchase, or bonus depreciation)
+- Health insurance premiums (above-the-line deduction)
+- Half of self-employment tax
+- Business expenses: software, subscriptions, professional development, supplies
+
+---
+
+## Small business taxes
+
+### Business structures and taxes
+
+**Sole proprietorship/Single-member LLC:** Report on Schedule C (personal return).
+**Partnership/Multi-member LLC:** Form 1065, partners report on K-1.
+**S-Corp:** Form 1120-S, shareholders report on K-1.
+**C-Corp:** Form 1120, corporate rate 21%, then dividends taxed again.
+
+### Sales tax
+
+No federal sales tax.
+State sales tax: 45 states plus DC (no sales tax in: Alaska, Delaware, Montana, New Hampshire, Oregon).
+**Economic nexus:** Must collect sales tax in states where you have significant sales, even without physical presence. Thresholds typically $100,000/year or 200 transactions.
+Use TaxJar, Avalara, or similar for automated sales tax collection.
+
+### Payroll taxes
+
+As employer:
+
+- Withhold employee's federal income tax, Social Security (6.2%), Medicare (1.45%)
+- Pay matching employer Social Security (6.2%) and Medicare (1.45%)
+- Pay federal unemployment (FUTA): 6% on first $7,000 wages (usually 0.6% after state credit)
+- Pay state unemployment (SUTA): varies by state
+  Deposit payroll taxes on time. IRS penalties are severe for late deposits.
+
+---
+
+## Retirement account tax benefits
+
+**Traditional IRA:** Deductible contributions (if eligible); tax-deferred growth; ordinary income tax on withdrawals.
+**Roth IRA:** After-tax contributions; tax-free growth and withdrawals.
+**401(k) traditional:** Pre-tax contributions; tax-deferred growth.
+**401(k) Roth:** After-tax contributions; tax-free growth.
+**SEP-IRA (self-employed):** Up to 25% of net self-employment income, max $69,000 (2024). Pre-tax.
+**Solo 401(k) (self-employed):** Up to $69,000 total (2024). Pre-tax or Roth options.
+
+**Required Minimum Distributions (RMDs):** Must start withdrawals at age 73 from traditional accounts.
+Roth IRAs: no RMDs during owner's lifetime.
+
+---
+
+## Tax planning basics
+
+**Tax year:** January 1 - December 31 for individuals.
+**Filing deadline:** April 15 (extension to October 15 if needed — but taxes owed due April 15).
+
+**Before year-end moves:**
+
+- Max retirement contributions if possible
+- Harvest tax losses (sell investments at a loss to offset gains)
+- Bunch charitable deductions to exceed standard deduction in alternating years
+- Accelerate deductible expenses before year-end if in high bracket this year
+- Defer income to January if expecting lower bracket next year
+
+**Capital gains:**
+Short-term (assets held < 1 year): taxed as ordinary income.
+Long-term (assets held > 1 year): preferential rates: 0%, 15%, or 20% depending on income.
+
+**Qualified Business Income (QBI) deduction (Section 199A):**
+Pass-through businesses can deduct up to 20% of qualified business income.
+Significant limitations for service businesses above income thresholds.
+Consult a CPA to optimize.
+
+Sources: IRS publications (irs.gov) — all free public domain:
+Publication 17 (Tax Guide for Individuals), Publication 334 (Small Business),
+Publication 590-A (IRA Contributions), Publication 587 (Home Office),
+2024 tax tables, Form 1040 instructions

package/skills/mcp-builder/LICENSE

@@ -1,21 +1,21 @@
-MIT License
-
-Copyright (c) 2026 ORIRO.ai
-
-Permission is hereby granted, free of charge, to any person obtaining a copy
-of this software and associated documentation files (the "Software"), to deal
-in the Software without restriction, including without limitation the rights
-to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
-copies of the Software, and to permit persons to whom the Software is
-furnished to do so, subject to the following conditions:
-
-The above copyright notice and this permission notice shall be included in all
-copies or substantial portions of the Software.
-
-THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
-IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
-FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
-AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
-LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
-OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
-SOFTWARE.
+MIT License
+
+Copyright (c) 2026 ORIRO.ai
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.