opencode-knowledge-work 0.0.0-stage → 0.1.1

package/content/small-business/skills/small-business-speed-to-lead/reference/response_patterns.md

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+# Response Patterns
+
+Reply structure by bucket, plus the digest format for scheduled runs.
+
+The shared rule: answer the actual question first. Everything else in the reply is secondary to proving a real person read what they wrote.
+
+---
+
+## Qualified — the standard reply
+
+Four parts, under 100 words.
+
+```
+<Greeting per voice profile>
+
+<Answer their specific question.>
+
+<Confirm you can help, in one line.>
+
+<Two or three real calendar slots.>
+
+<Sign-off per voice profile>
+```
+
+**Worked example:**
+
+```
+Hi Dana,
+
+Yes — we cover multi-building portfolios on a single service plan, and six
+buildings is well inside what we handle.
+
+Straight answer on pricing: it depends on unit age and access, but for a
+portfolio that size it usually lands cheaper than per-building contracts.
+
+I could walk the sites Thursday morning or Friday after 1. Either work?
+
+Thanks, Ray
+```
+
+The prospect asked whether the owner handles portfolios and what it costs. Both got answered. The times are real. It took 68 words.
+
+---
+
+## Hot — the same reply, faster, plus a human
+
+Hot leads get the identical reply structure. What changes is that a human is told immediately and the ask gets more direct.
+
+```
+Hi Marcus,
+
+No cooling on a 40,000 sq ft floor is a same-day problem — yes, we can help.
+
+I can have someone there this afternoon. Calling you in the next few minutes
+to confirm the address and access.
+
+Thanks, Ray
+```
+
+Then the routing message to the owner:
+
+```
+🔥 HOT — Marcus Ilo, Corwin & Bay Management
+No cooling, 40,000 sq ft commercial floor, needs same day.
+9 buildings, existing portfolio-sized prospect.
+I replied saying you'd call in the next few minutes.
+→ Call 503-555-0142 now.
+```
+
+The routing note ends with one instruction. Not a summary, not options.
+
+---
+
+## Unclear — one question
+
+```
+Hi Sam,
+
+Happy to help with this — one thing I need first: is this for a commercial
+building or a house? Changes who I'd send and what it runs.
+
+Thanks, Ray
+```
+
+One question, the one that resolves the sort. A four-question form here loses the lead, which is the exact opposite of the point.
+
+---
+
+## Out of scope — honest, and refer
+
+```
+Hi Priya,
+
+Straight answer: commercial kitchen refrigeration isn't something we're
+certified for, so I'd be doing you a disservice taking it on.
+
+Basin Cooling handles this — ask for Teri, tell her I sent you. She's good.
+
+Thanks, Ray
+```
+
+Thirty seconds. In a small market this comes back, and the alternative is a review complaining nobody answered.
+
+If there is no one to refer to, still reply. "Not something we do, sorry — didn't want to leave you hanging" beats silence.
+
+---
+
+## Rules across every reply
+
+**Under 100 words.** They are contacting competitors in the same sitting.
+
+**Real times only.** Read the calendar. An offered slot that turns out to be taken costs a second exchange at the exact moment speed mattered.
+
+**No automation disclaimer.** "This is an automated response" undoes the whole benefit. Write as the owner, plainly.
+
+**No invented familiarity.** Reference only what they actually wrote. "I saw you're doing great work" when nobody looked is a tell.
+
+**Match their register.** A three-word inquiry gets a short reply. A detailed one gets a fuller answer.
+
+**Never reply under a human's response.** Check the thread first.
+
+---
+
+## The digest, for scheduled runs
+
+```
+## Inbound — <period>
+
+<count> inquiries · median time to draft <time> · oldest draft waiting <time>
+
+🔥 <n> need you now
+   - <name, company> — <one line> → <action> (paged <channel> at <time>)
+
+✎ <n> drafted, waiting for your approval
+   - <name> — <what they wanted> · draft proposes <meeting time>
+   - <name> — unclear, draft asks <the question>
+   - <name> — out of scope, draft refers to <referred to>
+   Say "send the qualified ones" or "send all" to approve this batch.
+
+⚑ <n> held, no draft
+   - <name> — <what the message asked for> → verify by <channel on file>
+
+✓ <n> approved and sent since the last digest
+   - <name> — <what they wanted> · <meeting time, if booked>
+
+<Anything unavailable this run.>
+```
+
+**Worked example:**
+
+```
+## Inbound — overnight, Jul 26–27
+
+7 inquiries · median time to draft 4 minutes · oldest draft waiting 6 h 40 m
+
+🔥 1 needs you now
+   - Marcus Ilo, Corwin & Bay — no cooling, 40,000 sq ft, same day
+     → Call 503-555-0142. Paged #sales-hot at 11:52 pm; nobody has picked
+     it up. The draft says you'll ring first thing.
+
+✎ 5 drafted, waiting for your approval
+   - Dana Whitfield, Ridgeline — 6-building service plan · proposes Thu 9:00
+   - Cole Erikson, Fairmount — quote on rooftop replacement · proposes Fri 13:30
+   - Ana Reyes — annual maintenance renewal · proposes Thu 15:00
+   - Sam Yoon — unclear, draft asks if it's commercial or residential
+   - Priya Nandan — out of scope, draft refers to Basin Cooling (Teri)
+   Say "send the qualified ones" to send the first three, or "send all."
+
+⚑ 1 held, no draft
+   - "Terrance Bell" — asks you to pay a deposit to a new account today
+     → sending domain is one letter off. Verify by the number on file.
+
+✓ 0 approved and sent since the last digest
+```
+
+**Lead with the two times.** Four minutes to a draft is the proof this skill works overnight; the oldest-draft number is the nudge to approve the batch, and it is the one that keeps response time honest. Nothing in the digest is described as answered or booked until the owner has approved it.
+
+---
+
+## What the digest must not become
+
+A list of everything that happened, with no sorting. The owner reads the first section and acts. If hot leads are buried in a chronological list, the digest has failed at its only job.
+
+Hot first, always. Even if it is the only section with anything in it.

package/content/small-business/skills/small-business-tax-prep/SKILL.md

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+---
+name: tax-prep
+description: Prepares tax materials as a two-link chain — month-end-prep confirms the books are closed and reconciled first, then tax-season-organizer calculates the quarterly estimated payment or builds the year-end 1099-NEC list and accountant packet from those closed numbers. Requires a ledger (MYOB, NetSuite, QuickBooks, Xero, or Zoho Books); uses Gusto, PayPal, and Stripe when connected, else CSV upload. US federal tax math; a non-US business gets the closed-books packet. Prep material for a CPA, never tax advice, nothing filed. Trigger on "quarterly taxes," "estimated tax payment," "how much should I set aside," "1099s," "1099-NEC," "W-9s," "year-end tax prep," "get my books ready for my accountant," any phrasing that suggests a tax deadline is coming, or a question about net profit or YTD income that sounds like worry about a tax bill. An owner who says the period's books are already closed routes to tax-season-organizer directly.
+allowed-tools: Read, WebFetch
+---
+
+Run the tax chain. Books first, then tax materials. The dependency is not optional — an estimate calculated on unreconciled books is a number the owner will send to the IRS.
+
+Parse arguments:
+- `--mode` (default: infer from the date — Oct through Jan defaults to `both`, otherwise `quarterly`) — `quarterly`, `1099`, or `both`
+- `--year` (default: current year)
+
+**Framing:** open every deliverable with "Prepared for review by your accountant — not tax advice."
+
+**A ledger is required** — MYOB, NetSuite, QuickBooks, Xero, or Zoho Books, whichever is connected (`../../shared/connector-neutrality.md`). Without one, ask for a P&L export and a payee-level payment export before starting.
+
+**Check the country before Step 1.** Read `Country` from the `## Business context` block (`../../shared/currency-and-locale.md`). The tax math in Step 2 is US federal. If the business is not in the US, say so in one line, run Step 1 so the books are closed, and hand the owner the closed-books packet for their accountant in place of a US estimate or 1099 list. Do not run the US calculation.
+
+**Expensify, when connected, is read-only and adds one thing worth having:** the expenses with
+no receipt attached. Surface that total and count alongside the estimate — an unsubstantiated
+deduction is the item the accountant will ask about first, and it is cheaper to find now than
+in April.
+
+## Step 0 — Confirm the mode
+
+If `--mode` was not given, state the inferred mode in one line and let the owner redirect: "It's late January, so I'll prepare both the Q4 estimate and your 1099 list. Want something different?" Do not run a discovery interview — the owner typed /tax-prep.
+
+## Step 1 — Books first (month-end-prep)
+
+Run `month-end-prep` over the periods the tax work depends on: year-to-date through the last completed quarter for `quarterly`, the full tax year for `1099`.
+
+**Verify before you re-close.** Check whether each month in scope is already closed — reconciled, no open flagged items, packet produced.
+
+- **Already closed** → verify only. Confirm the reconciliation stands, confirm nothing was posted after the close, and say so in one line: "March through June are already closed and still reconcile. Moving to the estimate." Do not re-run the full close on a month the owner finished last week.
+- **Not closed** → run the close for the open periods. `month-end-prep`'s own Step 6 sign-off gate holds.
+- **Partially closed** → close only the open months and verify the rest.
+
+**In:** the periods in scope. **Out:** reconciled YTD net income, reconciled vendor and contractor payment detail, and a list of anything still unresolved.
+
+### The gate before Step 2
+
+Do not calculate anything until the books in scope are settled. If items are still open, say what they are and what they do to the tax number:
+
+> "Eleven transactions are still uncategorized, totalling USD 6,800. Until those are coded, your estimate could be off by roughly USD 1,500 either way. Categorize them, or tell me to proceed and I'll state it as an assumption."
+
+If the owner proceeds anyway, that becomes a stated assumption in the deliverable — not a footnote.
+
+## Step 2 — Tax materials (tax-season-organizer)
+
+Run `tax-season-organizer` in the chosen mode, using only Step 1's reconciled figures.
+
+- **In:** closed-books YTD net income (quarterly path) or reconciled payee-level payment detail (1099 path).
+- **Out:** the estimated-payment breakdown with due date and full assumptions table, or the 1099-NEC candidate list with W-9 status and the missing-W-9 action list — or both.
+- **Gate:** none for producing the packet. Nothing is filed, ever.
+
+When both modes run, do 1099 prep first — it generates the action items with the earliest deadline — then the quarterly estimate.
+
+Say where the number came from: "This estimate is built on closed books through June 30, not the raw register." That sentence is what makes the chain worth running.
+
+Example, Okonkwo Mechanical: "Q3 estimate: USD 7,240, due September 15. Built on USD 92,000 YTD net through the June close. Assumes a 22% bracket and sole proprietorship — confirm both with your accountant."
+
+## What not to do
+
+- **Do not calculate a tax number off unreconciled books.** That is the entire reason this is a chain.
+- **Do not re-close a month that is already closed.** Verify it and move on.
+- **Do not give tax advice.** Every output is prep material for a CPA and says so in its header.
+- **Do not hide an assumption.** Bracket, business type, excluded state taxes, deductions not applied — list them all so the accountant has the levers.
+- **Do not merge payees automatically.** "John Smith" and "John A. Smith" get flagged for a human.
+- **Do not file anything, ever.**
+
+## Output
+
+**Deliver the accountant packet per the owner's stored output preference — never default to a markdown file.** Check the `## Business context` block's `Output preference` (shared style guide rule, `../../shared/artifact-style.md`):
+
+- **Visual artifact (the default):** render the packet cover as an HTML page in the house style — the estimate as the lead stat tile with its due date, the assumptions table, and the accountant checklist as rows. Open with the not-tax-advice line. The packet documents themselves keep their formats.
+- **docx / md / notion / canva preference:** deliver the same content in that form — a DOCX or markdown file, a Notion page created via the connector (named destination, never overwriting), or a Canva Doc created via the Canva connector (a new design each run, named with the date; tables become lists); fall back to the visual artifact if Notion or Canva is not connected — and say that is why.
+- **Best for skill:** use the visual artifact — this output is a review page for the owner before it goes to the accountant.
+
+End with a next-steps checklist for the accountant: missing W-9s to collect, assumptions to verify, open book items that could move the number, and the deadlines to hit.
+
+Then one short close: the packet is ready for the accountant, built on closed books. The natural next step is "cash forecast" — `cash-flow-snapshot` shows whether the estimated payment clears on its due date. Also nearby: "close the month" (`/close-month`) to keep the next quarter's estimate on reconciled numbers, and "build me a report" (`report-builder`) to track the tax set-aside over time. Offer at most three, and skip any offer the owner already declined this session.
+
+## Using a tool that isn't listed
+
+The connectors named in this skill are the tested paths, not a wall. If the owner wants this flow to use a tool that isn't connected or listed, offer `build-connector` — it checks the connector directory first and connects through Zapier otherwise, never hand-building against a raw API. Once the connection exists, the tool joins this skill like any other optional connector, under the same approval gates.

package/content/small-business/skills/small-business-tax-season-organizer/SKILL.md

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+---
+name: tax-season-organizer
+description: >
+  Prepares tax-season materials for the owner's accountant, not tax advice.
+  US federal tax; a non-US business gets its closed-books packet instead. Two
+  modes: (1) quarterly estimated tax from YTD net income in the ledger (MYOB,
+  NetSuite, QuickBooks, Xero, or Zoho Books); (2) year-end 1099 prep, scanning
+  the ledger, PayPal, and Stripe for contractors paid over USD 600 into a
+  1099-NEC list with missing W-9 flags.
+
+  Any tax request routes first to /tax-prep, which confirms the books are
+  closed and reconciled before running this skill. Use this skill directly
+  only when the owner says the period's books are already closed: "books are
+  closed, now do the 1099s," "run the quarterly estimate off the closed
+  numbers," or "just the contractor W-9 list."
+allowed-tools: Read, WebFetch
+---
+
+# Tax Season Organizer
+
+> **Framing:** This skill produces prep material for a CPA, not tax advice. Say so early
+> and state every assumption explicitly so the accountant can adjust.
+
+## Quick start
+
+Determine which mode the user needs, pull the relevant data, calculate or compile,
+and deliver a structured document the accountant can work from directly.
+
+```
+User: "what do I owe for estimated taxes this quarter?"
+→ Pull YTD P&L from QuickBooks
+→ Calculate estimated federal income tax + SE tax
+→ Subtract payments already made this year
+→ Show Q-specific amount due with due date and assumptions stated
+→ Output: "Estimated Q2 payment due June 16: USD X — see full breakdown below"
+
+User: "I need to send out 1099s"
+→ Pull all contractor/vendor payments from QuickBooks + PayPal + Stripe
+→ Identify contractors paid ≥ USD 600 YTD
+→ Flag records missing W-9 / EIN
+→ Output: 1099-NEC candidate list + missing W-9 action list
+```
+
+## Step 0 — Check the country first
+
+Both paths below are **US federal tax**: self-employment tax, the federal bracket table, 1099-NEC and W-9. Before choosing a mode, read `Country` from the `## Business context` block (rule: `../../shared/currency-and-locale.md`). If it is absent, ask.
+
+- **US** → continue to Determine mode.
+- **Anything else** → say so in one line and stop the US math: *"The quarterly-estimate and 1099 paths here are built for US federal tax. Your books are in the UK, so I'll get your closed-books packet ready for your accountant instead of a US estimate."* Then offer `/close-month` for the periods in scope. Do not run a US calculation on a non-US business, and do not relabel one as a generic estimate.
+
+Every amount in the output is in the business's currency code; the USD 600 line is US law and is named as such.
+
+## Determine mode
+
+Read the user's message and context to decide which path applies:
+
+- **Quarterly estimate** — keywords: estimated payment, quarterly taxes, how much to set aside, safe harbor, Q1/Q2/Q3/Q4
+- **Year-end 1099 prep** — keywords: 1099, 1099-NEC, year-end, contractors, W-9, send 1099s, file 1099s
+- **Combined** — some users will ask "year-end summary" and need both. Run quarterly last; run 1099 prep first since it drives the most action items.
+
+If the intent is ambiguous, ask: "Are you looking at your estimated tax payment for this quarter, or are you preparing 1099s for your contractors — or both?"
+
+---
+
+## Path 1: Quarterly estimated tax
+
+### 1. Pull YTD financials
+
+Use the connected ledger (MYOB, NetSuite, QuickBooks, Xero, or Zoho Books — peers, per `../../shared/connector-neutrality.md`) to pull a Profit & Loss report from January 1 of the current year through the last day of the most recently completed quarter. Capture:
+- **Gross revenue** (total income)
+- **Total expenses** (operating expenses, COGS, etc.)
+- **Net ordinary income** = revenue − expenses
+
+If no ledger is connected, ask the user to upload a P&L as CSV or paste the key numbers. For field names and query approach per ledger, see [reference/connector-queries.md](reference/connector-queries.md).
+
+### 2. Ask about prior estimated payments
+
+Before calculating, ask: "How much have you already paid in estimated taxes so far this year?" If the user doesn't know, note that you'll calculate total liability — they can subtract payments themselves or check with their accountant.
+
+### 3. Calculate estimated liability
+
+See [reference/calculation-assumptions.md](reference/calculation-assumptions.md) for the full math and the assumptions table you must include in output.
+
+**First, annualize.** The math runs on projected full-year net profit, not YTD:
+`annualized net = YTD net ÷ months elapsed × 12`. Show both, labeled. Seasonal
+business: ask rather than straight-lining.
+
+Short version, all six steps running on **annualized** net profit:
+1. **SE tax** = annualized net profit × 0.9235 × 0.153 (then halve it — the deductible half offsets income)
+2. **Adjusted net** = annualized net profit − (SE tax / 2)
+3. **Federal income tax** = apply the bracket rate appropriate to the user's business type and estimated annual income (default to 22% unless the user tells you their bracket; note this assumption explicitly)
+4. **Total annual liability** = federal income tax + SE tax
+5. **Quarterly payment** = (total annual liability − payments made) ÷ quarters still ahead
+6. **Safe harbor check** — note whether the user should verify against prior-year tax (100% of prior year, or 110% if AGI > USD 150k)
+
+**If a due date has already passed unpaid**, name it and show the catch-up on its own
+line, separate from the next payment. Penalty and interest go to the accountant — flag
+that they apply, never estimate them. With no quarters left, it is due with the return.
+
+### 4. State assumptions and deliver output
+
+The full section-by-section document structure is in
+[reference/output-formats.md](reference/output-formats.md).
+
+Two things that are not negotiable: the **tax year appears in the header**, and the
+**Assumptions section lists every assumption** — bracket rate, business structure, state
+taxes excluded, deductible SE half, and the deductions not applied. The accountant adjusts
+from those levers, so leaving one out costs them a rebuild.
+
+---
+
+## Path 2: Year-end 1099 prep
+
+### 1. Pull contractor payments from all sources
+
+Query each connected source for **all payments made to individuals or businesses for services** in the tax year. Do not include payments for goods, refunds, or internal transfers.
+
+**The ledger — try the live connector first, fall back to a CSV export.** QuickBooks
+may return only category-level totals with no payee breakdown, in which case you need the
+user to export a Transaction List by Vendor. Xero supplies bills and payments by contact,
+and a 1099 report summary for US organisations. The detection logic, the exact wording to
+ask with, and the column mapping per ledger are in
+[reference/connector-queries.md](reference/connector-queries.md).
+
+**PayPal:** Pull all "Goods & Services" payments sent. Note: PayPal issues its own 1099-K to contractors above the threshold — flag these separately in output so the accountant can determine whether a 1099-NEC is also needed.
+
+**Stripe:** Pull all transfers/payouts made to external parties. Same 1099-K caveat as PayPal applies.
+
+**Square:** holds no payments to external parties through the connector (payouts go to the owner's own bank; contractor pay is in Square Payroll, which it does not reach). Name it as a source with nothing to contribute rather than dropping it silently; the 1099-K note applies to the business's own receipts. Detail in [reference/connector-queries.md](reference/connector-queries.md).
+
+**Desktop/CSV:** If the user uploads a CSV directly (without going through QuickBooks export), map columns: payee name, amount, date, payment method, EIN/SSN status.
+
+### 2. Aggregate by payee
+
+Combine across sources and sum payments by individual or business entity. Deduplicate by name (watch for "John Smith" vs "John A. Smith" — flag likely duplicates for human review rather than auto-merging).
+
+### 3. Apply the USD 600 threshold
+
+- **Flag for 1099-NEC:** any payee paid ≥ USD 600 for services (contractors, freelancers, consultants)
+- **Flag for 1099-MISC:** any payee paid ≥ USD 600 for rent, attorney fees, prizes/awards
+- **Near-threshold alert:** flag payees paid USD 400–USD 599 — close to the threshold, accountant may want to verify
+
+Corporations (Inc., Corp., LLC taxed as C or S corp) generally do not need a 1099-NEC — note this but flag for accountant confirmation.
+
+### 4. Check W-9 status
+
+For each flagged payee, note whether a W-9 / EIN is on file in the ledger. Mark as:
+- ✅ W-9 on file (EIN/SSN recorded in the ledger's vendor or contact record)
+- ⚠️ Missing — W-9 not on file; must collect before filing
+- ❓ Unknown — cannot determine from available data
+
+### 5. Deliver the 1099 prep package
+
+The full section-by-section structure is in
+[reference/output-formats.md](reference/output-formats.md).
+
+The parts that carry the most weight: the **missing-W-9 action list**, because those block
+filing and the deadline is January 31, and the **payment processor note**, because a
+contractor paid only through PayPal or Stripe may already be getting a 1099-K and the
+accountant has to decide whether a 1099-NEC is also needed.
+
+---
+
+## Guardrails
+
+- **Name the tax year in every output.** The brackets, wage base, and due dates in
+  [reference/calculation-assumptions.md](reference/calculation-assumptions.md) are
+  **2025 figures**. Preparing a different year: say so loudly before showing any number,
+  then cite current figures from IRS.gov or ask the owner. **Never invent a bracket,
+  a wage base, or a due date.**
+- **Not tax advice.** Open every deliverable with this: "Prepared for review by your accountant — not tax advice." Include it in the document header, not just in chat.
+- **State every assumption.** If you assumed a 22% bracket, say so. If you excluded state taxes, say so. The accountant will adjust; give them the levers.
+- **Don't merge payees automatically.** Flag likely duplicates for human review.
+- **Don't file anything.** The output is prep material. Filing is out of scope.
+- **Corporation exemption is a judgment call.** Note it; don't auto-exclude.
+- **Never reproduce a contractor's SSN or a full bank or card number** in the packet, the chat, or a rendered page. A business EIN on a 1099 is the one designed exception (`../../shared/personal-data.md`).
+
+## More sources
+
+- **Gusto** — payroll actually run: wages, withholdings, and contractor payments. This deepens both modes — quarterly estimates stop guessing at payroll figures, and 1099 prep can reconcile contractor payments against what Gusto already filed. When Gusto shows a 1099 was already issued for a payee, flag it rather than double-preparing.
+- **Xero** — P&L for the quarterly path; bills and payments by contact for the payee list; and, for a US organisation, a 1099 report summary that is the expected output of Path 2 in one read. Queries in `reference/connector-queries.md`.
+- **Ramp, Expensify** — card spend and expense detail for the deduction side of the quarterly estimate, and vendor payment detail that helps confirm the 1099 list is complete. Expensify's receipt filter finds the expenses that will not survive substantiation, which is the flag an accountant most wants before filing.
+- **MYOB** — P&L only, for MYOB shops. Read-only, three financial years of history, **and no contractor or vendor payee detail** — so it feeds the quarterly estimate and plays no part in 1099 prep.
+
+Same tax math, same accountant packet. More sources, fewer assumptions to state.
+
+## Output
+
+**Deliver the estimate or 1099 package per the owner's stored output preference — never default to a markdown file.** Check the `## Business context` block's `Output preference` (shared style guide rule, `../../shared/artifact-style.md`):
+
+- **Visual artifact (the default):** render the summary as an HTML page in the house style — the estimate or 1099 count as the lead stat tile, the assumptions table, missing W-9s as rows with a pill each, and the deadline up top. Open with the not-tax-advice line. The accountant documents themselves keep the structure in `reference/output-formats.md`.
+- **docx / md / notion / canva preference:** deliver the same content in that form — a DOCX or markdown file, a Notion page created via the connector (named destination, never overwriting), or a Canva Doc created via the Canva connector (a new design each run, named with the date; tables become lists); fall back to the visual artifact if Notion or Canva is not connected — and say that is why.
+- **Best for skill:** use the visual artifact — this output is a status page over accountant-bound documents.
+
+## After the packet
+
+The estimate or the 1099 package is in the accountant's hands, assumptions stated. The natural next step is "close the month" — `/close-month` keeps the next estimate running on reconciled numbers instead of the raw register. Also nearby: "cash forecast" (`cash-flow-snapshot`) to confirm the payment clears on its due date, and "who owes me money" (`invoice-chase`) if collections need to cover it. Offer at most three, and skip any offer the owner already declined this session.
+
+## Reference files
+
+- [reference/calculation-assumptions.md](reference/calculation-assumptions.md) — full tax math, 2025 bracket table, SE tax walkthrough, YTD-vs-annualized, missed quarters
+- [reference/output-formats.md](reference/output-formats.md) — document structure for both the quarterly summary and the 1099 package
+- [reference/connector-queries.md](reference/connector-queries.md) — how to pull data from each ledger (MYOB, NetSuite, QuickBooks, Xero, Zoho Books), PayPal, Square, and Stripe, including the vendor-level fallback
+- [reference/gotchas.md](reference/gotchas.md) — Good / Bad patterns for common failure modes
+- [reference/examples/quarterly-estimate.md](reference/examples/quarterly-estimate.md) — worked quarterly estimate example
+- [reference/examples/year-end-1099.md](reference/examples/year-end-1099.md) — worked year-end 1099 prep example
+
+## Using a tool that isn't listed
+
+The connectors named in this skill are the tested paths, not a wall. If the owner wants this flow to use a tool that isn't connected or listed, offer `build-connector` — it checks the connector directory first and connects through Zapier otherwise, never hand-building against a raw API. Once the connection exists, the tool joins this skill like any other optional connector, under the same approval gates.

package/content/small-business/skills/small-business-tax-season-organizer/reference/calculation-assumptions.md

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+# Tax Calculation Assumptions — figures are for the 2025 tax year
+
+This file documents the math and assumptions used in quarterly estimated tax calculations.
+Always surface these assumptions in the output so the accountant can adjust.
+
+> **Every rate, bracket, wage base, and due date below is a 2025 figure.** The math
+> does not go stale; the numbers do. Before using any number from this file, check it
+> against the tax year the owner is actually asking about.
+>
+> **If the tax year in question is not 2025:** do not quietly reuse these figures and
+> do not invent replacements. Say so in the output, in the owner's own words:
+>
+> > "The bracket, wage base, and due dates I used are 2025 figures and you're asking
+> > about <year>. Those change every year. Either give me the current numbers, or
+> > treat everything below as a rough shape and let your accountant put the real
+> > figures in."
+>
+> If a current-year figure can be fetched from an authoritative source (IRS.gov or a
+> published IRS revenue procedure), use it and cite where it came from and the date
+> fetched. Otherwise the fallback is asking the owner, never guessing. A bracket table
+> invented from memory looks exactly like a real one on the page.
+
+---
+
+## Self-employment (SE) tax
+
+SE tax applies to sole proprietors, single-member LLCs, and partners. It does **not** apply
+to S-corp owners on their W-2 wages (only on distributions — and even that varies).
+
+**Formula:**
+```
+SE tax base     = net profit × 92.35%
+                  (the 7.65% reduction accounts for the employer-equivalent deduction)
+SE tax          = SE tax base × 15.3%
+                  (12.4% Social Security + 2.9% Medicare)
+                  Note: Social Security only applies up to the wage base (USD 176,100 for 2025)
+Deductible half = SE tax ÷ 2   ← reduces taxable income
+```
+
+**Example:**
+```
+Net profit:      USD 80,000
+SE tax base:     USD 80,000 × 92.35% = USD 73,880
+SE tax:          USD 73,880 × 15.3%  = USD 11,304
+Deductible half: USD 11,304 ÷ 2      = USD 5,652
+```
+
+---
+
+## Federal income tax estimate
+
+### Business types and how they're taxed
+
+| Business type | How income is taxed | SE tax applies? |
+|--------------|---------------------|-----------------|
+| Sole proprietor / single-member LLC | Schedule C → personal 1040 | Yes |
+| Partnership / multi-member LLC | Schedule K-1 → personal 1040 | Yes (on earned income) |
+| S-corporation | W-2 wages + K-1 distributions → 1040 | On wages only |
+| C-corporation | Separate corporate return | No (payroll taxes instead) |
+
+Default assumption: **sole proprietor** unless the user specifies otherwise. Always state this.
+
+### Federal income tax brackets (2025 tax year, single filer)
+
+| Taxable income | Rate |
+|---------------|------|
+| USD 0 – USD 11,925 | 10% |
+| USD 11,926 – USD 48,475 | 12% |
+| USD 48,476 – USD 103,350 | 22% |
+| USD 103,351 – USD 197,300 | 24% |
+| USD 197,301 – USD 250,525 | 32% |
+| USD 250,526 – USD 626,350 | 35% |
+| Over USD 626,350 | 37% |
+
+**For a rough estimate**, apply a single effective rate. Use 22% as the default for most SMB
+owners unless the user gives you more info. Note this assumption explicitly.
+
+**Adjusted net income** (for tax calculation):
+```
+Adjusted net = net profit − (SE tax ÷ 2) − QBI deduction (if applicable)
+```
+The QBI deduction (up to 20% of qualified business income) is significant for many SMBs —
+note that it's not included in the base estimate and the accountant should apply it.
+
+---
+
+## YTD net profit vs. annualized net profit
+
+These are two different numbers and mixing them up is the easiest way to hand an
+owner a wrong figure. Be explicit about which one each line uses.
+
+- **YTD net profit** — what the books actually show from January 1 through the end
+  of the last completed quarter. A fact.
+- **Annualized net profit** — YTD net profit projected across the full year. An
+  estimate, and only ever an estimate.
+
+```
+annualized_net = YTD_net ÷ months_elapsed × 12
+```
+
+**The tax math runs on the annualized figure**, because SE tax, the bracket, and the
+wage base all apply to a full year of income. Run SE tax and federal income tax on
+annualized net, then divide the resulting annual liability across quarters.
+
+**Show both numbers, always labeled**, so the owner can see the projection for what
+it is:
+
+```
+YTD net profit (Jan 1 – Jun 30):   USD 64,000   actual, from the books
+Annualized net profit:            USD 128,000   projected, YTD ÷ 6 months × 12
+```
+
+Straight-line annualizing assumes the rest of the year looks like the part already
+banked. For a seasonal business that is simply wrong. **Ask once** whether the year
+runs evenly, and if it does not, use the owner's own sense of the full year and label
+it "owner estimate, not projected from YTD."
+
+---
+
+## Quarterly due dates (2025 tax year)
+
+| Quarter | Period covered | Payment due |
+|---------|---------------|-------------|
+| Q1 | Jan 1 – Mar 31 | April 15, 2025 |
+| Q2 | Apr 1 – May 31 | June 16, 2025 |
+| Q3 | Jun 1 – Aug 31 | September 15, 2025 |
+| Q4 | Sep 1 – Dec 31 | January 15, 2026 |
+
+Dates shift by a day or two each year around weekends and holidays. Confirm the
+current year's dates rather than carrying these forward.
+
+---
+
+## When a quarter has already been missed
+
+Today's date can land past a due date with nothing paid against it. Do not fold a
+missed quarter silently into the remaining ones — say it out loud, because a late
+payment accrues interest and penalty from its own due date, not from the next one.
+
+Handle it in three parts:
+
+1. **Name what was missed.** "Q2 was due June 16 and I don't see a payment against
+   it." Amount and date, not a vague warning.
+2. **Show the catch-up separately from the going-forward number.** One line for what
+   is late, one line for the next scheduled payment. Two decisions, two figures.
+3. **Send the penalty question to the accountant.** Underpayment penalty and interest
+   are computed per quarter on Form 2210 and depend on prior-year figures this skill
+   does not have. Flag that it applies; never estimate the amount.
+
+The remaining-quarters division only covers quarters still ahead. If none are left,
+say the balance is due with the return and note the filing deadline.
+
+---
+
+## Safe harbor rule
+
+To avoid underpayment penalties, total estimated payments must be at least the lesser of:
+- **100%** of prior year tax liability (or **110%** if prior year AGI exceeded USD 150,000)
+- **90%** of current year tax liability
+
+Always note this in output. The user's accountant should confirm prior-year tax figures.
+
+---
+
+## What the estimate does NOT include
+
+Always list these exclusions in every output:
+- State and local income taxes
+- QBI deduction (Section 199A — can reduce federal tax by up to 20%)
+- Home office deduction
+- Vehicle deductions
+- Depreciation / Section 179
+- Retirement contributions (SEP-IRA, Solo 401k) — can significantly reduce SE tax base
+- Health insurance deduction for self-employed
+- Prior-year net operating loss carryforward
+
+These can meaningfully reduce the final number. Flag them so the accountant applies them.