opencode-knowledge-work 0.0.0-stage → 0.1.1

package/content/small-business/skills/small-business-tax-season-organizer/reference/connector-queries.md

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+# Connector Query Guide
+
+How to pull the right data from each connector for each mode. Ledgers are peers
+(`../../../shared/connector-neutrality.md`): use whichever is connected. Both modes are
+US federal tax; the country check in the skill's Step 0 runs before any of this.
+
+---
+
+## Xero — Quarterly mode (P&L)
+
+`get_profit_and_loss` for January 1 through the last day of the most recently completed
+quarter. Capture the same three figures as the QuickBooks path: total income, total
+expenses, net profit.
+
+Read `get_organisation_info` first if the business context has no Country or Currency:
+it returns both, plus the base currency the P&L is in. `get_organisation_financial_year`
+returns the year end; a US organisation on a calendar year is the case this path was
+built for, and a non-calendar year end changes which months "YTD" covers — resolve the
+dates once and say which basis the estimate is on.
+
+**Confirm each tool name in this section before the first live run.**
+
+---
+
+## Xero — Year-end mode (contractor payments)
+
+Two reads, in this order:
+
+1. **`get_1099_report_summary`** — for a US organisation, Xero already computes the
+   1099 view: payees, totals for the year, and the contact's tax-ID status. This is the
+   expected output of Path 2 in one call. Use it as the candidate list and skip to the
+   W-9 check.
+2. **`get_bills`** with `include_line_items=true`, status `PAID`, grouped by
+   `contact.name` — when the summary is unavailable, or to cross-check it. **Attribute
+   each bill to the year it was paid, not the year it was dated:** 1099 totals are by
+   payment date, so a bill dated in December and paid in January belongs to the later
+   year. Read the payment date from the bill's payments (or `fully_paid_on_date` where
+   the connector exposes it), pull bills from both calendar years around the boundary,
+   and sum per contact by payment year. Exclude bills coded to goods, refunds, and
+   transfers.
+
+For each contact, capture: name, tax ID present or not (the W-9 signal), total paid,
+payment dates. Xero's contact record holds a tax number field; empty means no W-9 on
+file.
+
+Worked example, shape only:
+
+```
+Xero 1099 summary, tax year 2025:
+  Rivera Design Co        USD 14,200   tax ID on file
+  M. Okafor               USD  2,850   no tax ID — collect W-9
+  Northgate Electrical    USD    580   under threshold — near-threshold list
+```
+
+Same aggregation, threshold, and W-9 logic as every other source from here.
+
+---
+
+## QuickBooks — Quarterly mode (P&L)
+
+Pull a **Profit & Loss** report for the period January 1 through the last day of the most recently completed quarter.
+
+Key fields to capture:
+- `Total Income` (gross revenue)
+- `Total Expenses` (all operating expenses)
+- `Net Ordinary Income` (= income − expenses; this is the basis for tax calculation)
+
+If QuickBooks returns multiple income/expense categories, sum them. You want the single
+bottom-line net profit figure.
+
+**If the user's QuickBooks is on cash basis**, use that. If accrual, note it in output —
+the accountant should confirm which basis to use for estimated taxes.
+
+---
+
+## QuickBooks — Year-end mode (contractor payments)
+
+Pull all **bill payments and checks** to vendors for the full tax year (Jan 1 – Dec 31).
+
+Filter for:
+- Vendor type = "1099 eligible" (if the user has tagged vendors in QuickBooks)
+- OR any vendor whose category is: consulting, contract labor, subcontractor, freelance, design, legal, accounting, marketing, staffing
+
+For each vendor record, capture:
+- Vendor name (legal name if available)
+- EIN / SSN (from vendor profile — indicates W-9 on file)
+- Total payments for the year
+- Payment dates and amounts (for cross-reference)
+- Vendor type / 1099 eligibility flag
+
+**Common issue:** Many QuickBooks users do not tag vendors as 1099-eligible. If
+`1099 eligible` returns few or no results, pull ALL vendors with significant payment
+totals and let the user / accountant classify them. Note this in output.
+
+### When the connector returns totals with no payee breakdown
+
+Try the live connector first, then fall back. Three steps:
+
+1. **Try the live connector.** Attempt to pull vendor-level payment records via the
+   QuickBooks MCP. If it returns individual payee records with name, amount, and account
+   category, use them directly and skip the rest of this section.
+
+2. **Detect an aggregate-only response.** If the response carries only category-level
+   totals — "Contract labor: USD 7,500" with no payee breakdown — the connector does not
+   support vendor-level queries on this account. Ask for an export:
+
+   > "QuickBooks returned summary data only — I need payee-level detail to build your 1099
+   > list. Please export a **Transaction List by Vendor** report (QuickBooks → Reports →
+   > Expenses → Transaction List by Vendor, filtered to this tax year) and upload the CSV
+   > here. I'll process it automatically."
+
+3. **Process the CSV.** Map columns: payee name, amount, date, payment method, and
+   EIN/SSN status. From there the aggregation and threshold logic is identical regardless
+   of which source the data came from.
+
+If the QuickBooks MCP later exposes vendor payment records directly, step 1 simply
+succeeds and the fallback is skipped. No skill change is needed — the try-first order
+handles it.
+
+---
+
+## PayPal — Year-end mode
+
+Pull all **"Goods & Services" payments sent** (not received) for the tax year.
+
+Key fields:
+- Recipient name / email
+- Total amount per recipient (aggregate for the year)
+- Transaction type = "Payment" or "Business Payment"
+- Date
+
+**Exclude:** personal payments ("Friends & Family"), refunds, disputes, transfers
+to own accounts.
+
+**1099-K note:** PayPal issues its own 1099-K to any recipient who receives ≥ USD 600
+in goods & services payments. Flag this in output — the accountant determines whether
+the business must also issue a 1099-NEC or can rely on PayPal's 1099-K.
+
+---
+
+## Stripe — Year-end mode
+
+Pull all **transfers to external accounts** (payouts to contractors, not payouts to the
+business owner's own bank).
+
+Key fields:
+- Recipient name / ID
+- Total transferred per recipient for the year
+- Payment description / metadata (to confirm these are for services)
+
+**Exclude:** Stripe payouts to the business's own bank account.
+
+**1099-K note:** Same as PayPal — Stripe issues 1099-K to contractors above the
+threshold. Flag and defer to accountant.
+
+---
+
+## Square — both modes
+
+Square is a peer of PayPal and Stripe in the payments category, and it holds less of what
+this skill needs. Say what it cannot do, in one line, and move on.
+
+**Quarterly mode:** the P&L comes from the ledger, not from Square. Square's payments
+list (all locations — `ListPayments` without `location_id` returns only the main one)
+gives gross card receipts for the period, useful only as a cross-check that the ledger's
+income line is not missing a location. Never substitute it for the P&L.
+
+**Year-end mode:** Square exposes no payments *to* external parties through the
+connector — its payouts go to the business's own bank, and contractor pay lives in Square
+Payroll, which the connector does not reach. Square contributes nothing to the 1099-NEC
+list. Say so by name in the Sources section rather than leaving it out silently.
+
+**1099-K note:** like PayPal and Stripe, Square issues a 1099-K to the *business* for
+card receipts above the threshold. That is the business's own income reporting, not a
+contractor's; note it for the accountant so gross receipts on the return reconcile to the
+processors.
+
+---
+
+## Ramp — both modes
+
+Card transactions with GL and category coding, vendor bills with their approval history,
+vendor records, and reimbursements.
+
+- **Quarterly mode:** card spend by category, for the expense side of the estimate. Anything not yet synced to the ledger is spend the P&L does not know about — name it as an adjustment rather than folding it in silently.
+- **Year-end mode:** vendor and bill records help confirm a payee list built from the ledger. Ramp is a cross-check, not the source of truth.
+
+Ramp can approve bills and mark them ready to sync. **Nothing in this skill writes.** Read only.
+
+---
+
+## Expensify — both modes
+
+**Read-only search.** Expense reports, individual expenses, receipts, invoices, trips,
+category-grouped totals, and approval-state statuses.
+
+- **Quarterly mode:** category-grouped expense totals, for the deduction side.
+- **Receipt substantiation is a first-class filter.** Search for expenses with no receipt attached and report the total and the count. That is the line the accountant acts on: an expense without a receipt is a deduction that may not hold.
+- Expensify does not carry contractor payee detail suitable for a 1099 list. Do not build one from it.
+
+---
+
+## NetSuite — both modes
+
+P&L via `ns_runReport` for the quarterly path; vendor bill payments by payee via
+`ns_runCustomSuiteQL` for the year-end path. Same fields as the QuickBooks path. NetSuite
+vendor records carry the tax-ID field that stands in for the W-9 signal.
+
+---
+
+## MYOB — quarterly mode only
+
+**Read-only, and P&L-side only.** MYOB gives net profit with monthly or quarterly breakdown
+and a prior-year comparison — which is exactly the input the quarterly estimate needs.
+
+What it cannot do:
+
+- **No contractor or payee detail.** MYOB has no role in 1099 prep. Say so and fall back to PayPal, Stripe, or a CSV for the payee list.
+- **No bank balances.**
+- **Three financial years only** — the current and prior two. Anything older is unavailable.
+
+Resolve the business financial-year dates once before pulling the P&L and reuse them. Any
+"last quarter" or "FYTD" reference means the financial year, not the calendar year, unless
+the owner says otherwise — and if the financial year is not the calendar year, say which
+basis the estimate is on, because the accountant needs that stated.
+
+---
+
+## Zoho Books — both modes
+
+No report endpoints, so both modes are assembled from document lists and labelled
+as such.
+
+**Quarterly mode.** `list_invoices` for January 1 through the quarter end with
+`response_option=3` (summed `total`), and `list_expenses` for the same range
+summed on `total`. Income minus expenses is the net figure for the estimate —
+**an invoiced-and-recorded estimate, not a P&L.** Say that in the output; the
+accountant confirms basis. `get_organization` supplies `country_code`,
+`currency_code`, and `fiscal_year_start_month` for the Step 0 country check
+and the YTD dates.
+
+**Year-end mode.** `list_contacts` with `contact_type=vendor`, reading
+`track_1099` (Zoho's own 1099-eligible flag) and `tax_id_type` / tax ID
+presence as the W-9 signal. Then `list_expenses` per `vendor_id` for the tax
+year, summed on `total` by payment year.
+
+**What it cannot do:** there is no bill object and no vendor-payment list, so
+only expenses count toward each payee's total. A vendor paid through bills in
+Zoho Books is invisible here — say so, and ask for the **Payments Made** or
+**Vendor Balances** export from Reports for the payee list when the business
+uses bills.
+
+---
+
+## Desktop / CSV fallback
+
+If any connector is unavailable, ask the user to:
+1. Export a P&L from their ledger as CSV (QuickBooks: Reports → Profit & Loss → Export; Xero: Reports → Profit and Loss → Export; Zoho Books: Reports → Profit and Loss → Export; and for the year-end path, Xero's 1099 report or a Payable Invoice Summary by contact, or Zoho Books' Payments Made report by vendor)
+2. Export a transaction history from PayPal (Activity → Download → CSV)
+3. Export a payout report from Stripe (Dashboard → Payouts → Export)
+
+When reading uploaded CSVs, look for these columns (names vary by export):
+- P&L: `Description`, `Amount`, `Type` (Income / Expense)
+- PayPal: `Name`, `Type`, `Amount`, `Date`, `Transaction ID`
+- Stripe: `Description`, `Amount`, `Created date`, `Status`
+
+If columns don't match, ask the user to identify the payee name and amount columns.

package/content/small-business/skills/small-business-tax-season-organizer/reference/examples/quarterly-estimate.md

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+# Worked Example: Quarterly Estimated Tax
+
+**Scenario:** Sarah runs a freelance graphic design business as a sole proprietor.
+She asks: "How much should I pay in estimated taxes for Q2?"
+
+---
+
+## Step 1: Pull YTD P&L from QuickBooks
+
+QuickBooks P&L — January 1 through March 31, 2025:
+- Gross income: USD 48,000
+- Operating expenses: USD 12,500 (software, equipment, marketing)
+- Net ordinary income: **USD 35,500**
+
+---
+
+## Step 2: Ask about prior payments
+
+> "Have you made any estimated tax payments so far this year?"
+
+Sarah: "I paid USD 2,000 in April for Q1."
+
+---
+
+## Step 3: Calculate
+
+```
+YTD net profit (Q1):        USD 35,500
+Annualized net profit:      USD 35,500 × 4 = USD 142,000  ← rough annualization
+
+Self-employment tax:
+  SE base:   USD 142,000 × 92.35%  = USD 131,137
+  SE tax:    USD 131,137 × 15.3%   = USD 20,064
+  (Soc. Sec. cap at USD 176,100 — not hit, full rate applies)
+  Deductible half:              = USD 10,032
+
+Federal income tax:
+  Adjusted net: USD 142,000 − USD 10,032 = USD 131,968
+  Bracket: 22% (estimated; actual may vary with household income)
+  Federal tax:  USD 131,968 × 22%     = USD 29,033
+
+Total estimated annual liability:
+  SE tax + federal = USD 20,064 + USD 29,033 = USD 49,097
+
+Quarterly breakdown:
+  Annual liability:       USD 49,097
+  Payments made (Q1):    −USD 2,000
+  Remaining:              USD 47,097 ÷ 3 remaining quarters = USD 15,699 per quarter
+  Q2 payment due June 16: ~USD 15,700
+```
+
+---
+
+## Step 4: Output delivered to Sarah
+
+```
+## Estimated tax summary — Q2 2025
+Prepared April 24, 2025 · For review by your accountant · Not tax advice
+
+**YTD net profit (Jan 1 – Mar 31):** USD 35,500
+**Estimated annual net profit:** USD 142,000 (annualized from Q1 actual)
+**Business type assumed:** Sole proprietor (confirm with accountant)
+
+### Self-employment tax
+USD 142,000 × 92.35% × 15.3% = USD 20,064
+Deductible SE half: USD 10,032
+
+### Federal income tax estimate
+Adjusted net income: USD 131,968
+Assumed bracket: 22% (confirm with accountant — household income affects this)
+Federal income tax estimate: USD 29,033
+
+### Total estimated annual liability
+USD 20,064 + USD 29,033 = **USD 49,097**
+
+### Q2 payment
+Annual liability:      USD 49,097
+Less Q1 payment made: −USD 2,000
+Remaining:             USD 47,097 ÷ 3 quarters = **~USD 15,700 due by June 16, 2025**
+
+### Safe harbor note
+To avoid underpayment penalty: ensure total 2025 payments ≥ 100% of your 2024
+tax (or 110% if 2024 AGI > USD 150,000). Ask your accountant for that figure.
+
+### Assumptions — review with your accountant
+- Federal bracket: 22% (effective rate may differ)
+- Business structure: sole proprietor (assumed)
+- Annualization: Q1 × 4 — income may be seasonal
+- State taxes: not included
+- QBI deduction (up to 20%): not applied — could reduce federal tax significantly
+- Retirement contributions, home office, vehicle: not applied
+```

package/content/small-business/skills/small-business-tax-season-organizer/reference/examples/year-end-1099.md

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+# Worked Example: Year-End 1099 Prep
+
+**Scenario:** Marcus owns a digital marketing agency. He asks: "I need to send out
+my 1099s — can you pull together a list of who needs one?"
+
+---
+
+## Step 1: Pull contractor payments from all sources
+
+**QuickBooks** (Jan 1 – Dec 31, 2024):
+
+| Vendor | Total paid | 1099 eligible? | EIN/SSN on file? |
+|--------|-----------|----------------|-----------------|
+| Jenna Torres (copywriter) | USD 8,400 | Yes | Yes |
+| Apex Web Solutions | USD 15,200 | Yes | Yes |
+| Bob Nguyen | USD 550 | No | No |
+| FedEx | USD 320 | No | No |
+| Spark Digital Inc. | USD 6,000 | Yes | Yes |
+
+**PayPal** (goods & services payments sent, 2024):
+
+| Recipient | Total sent | Notes |
+|-----------|-----------|-------|
+| jenna.torres@email.com | USD 1,200 | Likely same as QuickBooks vendor |
+| designbymike@gmail.com | USD 2,100 | Not in QuickBooks |
+| Bob Nguyen | USD 480 | |
+
+**Stripe** (not connected — skipped)
+
+---
+
+## Step 2: Aggregate and deduplicate
+
+Cross-referencing QuickBooks and PayPal:
+
+| Payee | QuickBooks | PayPal | Total | Notes |
+|-------|-----------|--------|-------|-------|
+| Jenna Torres | USD 8,400 | USD 1,200 | **USD 9,600** | Same person — email match |
+| Apex Web Solutions | USD 15,200 | — | **USD 15,200** | |
+| Spark Digital Inc. | USD 6,000 | — | **USD 6,000** | |
+| Northwind Design (owner unknown) | — | USD 2,100 | **USD 2,100** | Not in QuickBooks; payee name unknown |
+| Bob Nguyen | USD 550 | USD 480 | **USD 1,030** | Combined > USD 600; flagged |
+| FedEx | USD 320 | — | USD 320 | Below threshold; goods/shipping — exempt |
+
+---
+
+## Step 3: Apply USD 600 threshold and W-9 check
+
+- Jenna Torres: USD 9,600 ✅ → **1099-NEC required** · W-9 on file (EIN recorded in QB)
+- Apex Web Solutions: USD 15,200 ✅ → **1099-NEC candidate** · W-9 on file · Note: may be a corp (confirm)
+- Spark Digital Inc.: USD 6,000 ✅ → **1099-NEC candidate** · W-9 on file · "Inc." — likely corp exempt (confirm)
+- Northwind Design: USD 2,100 ✅ → **1099-NEC required** · W-9 not on file — must collect
+- Bob Nguyen: USD 1,030 ✅ → **1099-NEC required** · W-9 not on file — must collect
+- FedEx: USD 320 → below threshold; goods/shipping — not required
+
+---
+
+## Step 4: Output delivered to Marcus
+
+```
+## 1099 prep list — 2024
+Prepared January 10, 2025 · For review by your accountant · Not tax advice
+
+### Summary
+- Contractors paying: 5 candidates identified
+- Require 1099-NEC (≥USD 600 for services): 5
+- Missing W-9: 2 — action required before January 31
+- Corporation exemption review needed: 2 (Apex, Spark)
+- PayPal overlap: 2 contractors (Jenna Torres, Northwind Design) — see note below
+
+### 1099-NEC candidates
+
+| Payee | Total paid | Source(s) | W-9 status | Notes |
+|-------|-----------|-----------|------------|-------|
+| Jenna Torres | USD 9,600 | QB + PayPal | ✅ EIN on file | PayPal also paid USD 1,200 — confirm 1099-K handling |
+| Apex Web Solutions | USD 15,200 | QuickBooks | ✅ EIN on file | "Solutions" — may be corp; confirm exemption with accountant |
+| Spark Digital Inc. | USD 6,000 | QuickBooks | ✅ EIN on file | "Inc." — likely corp-exempt; confirm with accountant |
+| Northwind Design | USD 2,100 | PayPal only | ⚠️ Missing W-9 | Full name unknown — obtain before filing |
+| Bob Nguyen | USD 1,030 | QB + PayPal | ⚠️ Missing W-9 | Combined QB (USD 550) + PayPal (USD 480) = USD 1,030 |
+
+### Missing W-9 action list
+These contractors must provide a W-9 before you can file:
+
+1. **Northwind Design** — paid USD 2,100 via PayPal. Obtain full legal name and W-9.
+   IRS W-9 form: https://www.irs.gov/pub/irs-pdf/fw9.pdf
+2. **Bob Nguyen** — paid USD 1,030 (QB + PayPal). W-9 not on file for either source.
+
+### Payment processor note (PayPal)
+Jenna Torres and Northwind Design received payments via PayPal. PayPal issues its own
+1099-K to contractors receiving ≥USD 600 in goods & services payments. Your accountant
+should confirm whether you still need to issue a 1099-NEC for these two, or whether
+PayPal's 1099-K covers the reporting obligation.
+
+### Next steps for your accountant
+- [ ] Collect W-9 from Northwind Design (full legal name needed first)
+- [ ] Collect W-9 from Bob Nguyen
+- [ ] Confirm corporation exemption for Apex Web Solutions
+- [ ] Confirm corporation exemption for Spark Digital Inc.
+- [ ] Confirm 1099-K overlap handling for Jenna Torres and Northwind Design (PayPal)
+- [ ] File 1099-NECs by January 31, 2025
+- [ ] File 1096 transmittal with IRS by January 31, 2025
+```

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

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+# Good / Bad Patterns
+
+Common failure modes and how to avoid them.
+
+---
+
+## Calculations
+
+**BAD:** Apply 22% to gross revenue.
+```
+Gross revenue: USD 120,000
+Tax estimate: USD 120,000 × 22% = USD 26,400  ← wildly wrong
+```
+
+**GOOD:** Apply bracket rate to net profit AFTER SE tax deduction.
+```
+Gross revenue: USD 120,000
+Expenses:      USD 45,000
+Net profit:    USD 75,000
+SE tax:        USD 75,000 × 92.35% × 15.3% = USD 10,628
+Deductible ½: USD 5,314
+Adjusted net:  USD 75,000 − USD 5,314 = USD 69,686
+Fed. tax est.: USD 69,686 × 22% = USD 15,331
+Total:         USD 10,628 + USD 15,331 = USD 25,959
+```
+
+---
+
+## Assumptions
+
+**BAD:** State a dollar figure without any context.
+> "Your Q2 estimated payment is USD 6,500."
+
+**GOOD:** State the figure with the assumptions table.
+> "Based on 22% federal bracket, sole proprietor structure, and no prior-year
+> safe harbor data: **Q2 payment ≈ USD 6,500**. State taxes not included.
+> QBI deduction not applied. Review with your accountant."
+
+---
+
+## 1099 threshold
+
+**BAD:** Only flag vendors with a QuickBooks "1099 eligible" tag.
+Many QuickBooks users never set this flag. Silently missing contractors is worse
+than over-flagging.
+
+**GOOD:** Pull ALL vendors with ≥ USD 600 in payments, then note which ones are
+1099-eligible per QuickBooks and which are flagged by category heuristics.
+Let the accountant make the final call.
+
+---
+
+## Payee deduplication
+
+**BAD:** Auto-merge "Bob Smith" and "Robert Smith Design LLC" because they sound similar.
+These could be different people or the same person's sole-prop vs. LLC.
+
+**GOOD:** Flag likely duplicates for human review.
+> "These look like they may be the same person — confirm before filing:
+> Bob Smith (USD 1,200) | Robert Smith Design (USD 800) — combined would be USD 2,000"
+
+---
+
+## PayPal / Stripe 1099-K overlap
+
+**BAD:** Instruct the user to file 1099-NECs for all contractors paid via PayPal.
+
+**GOOD:** Flag the overlap and defer to the accountant.
+> "Contractors paid via PayPal or Stripe may already receive a 1099-K from those
+> platforms. Your accountant should confirm whether you also need to issue a
+> 1099-NEC — double-reporting is an issue some accountants handle differently."
+
+---
+
+## Corporation exemption
+
+**BAD:** Automatically exclude "Smith Consulting Inc." from the 1099 list because it
+has "Inc." in the name.
+
+**GOOD:** Flag it for the accountant with a note.
+> "Smith Consulting Inc. — USD 4,500. Corporations are generally exempt from 1099-NEC
+> requirements, but confirm with your accountant (S-corps and some professional corps
+> are exceptions)."
+
+---
+
+## Tax advice boundary
+
+**BAD:** "You should use a SEP-IRA to reduce your tax bill."
+
+**GOOD:** "Your accountant may recommend a SEP-IRA or Solo 401(k) contribution to
+reduce taxable income — these can significantly change the estimate above."
+
+The skill surfaces options; the accountant advises.
+
+---
+
+## S-corp owners
+
+**BAD:** Apply SE tax to an S-corp owner's full income.
+
+**GOOD:** Note that SE tax applies only to W-2 wages for S-corp shareholders, not to
+K-1 distributions — and ask the user to confirm their business structure before
+running calculations. If unsure, default to sole prop math and note the assumption.

package/content/small-business/skills/small-business-tax-season-organizer/reference/output-formats.md

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+# Output Formats
+
+The document structure for each of the two paths. Both open with the not-tax-advice line
+in the header itself, not just in chat.
+
+---
+
+## Path 1 — Quarterly estimated tax summary
+
+Sections in this order:
+
+1. **Header** — H2 reading "Estimated tax summary", the quarter, and the **tax year**.
+   Subline: prepared date, the year the rate tables came from, and "For review by your
+   accountant."
+
+2. **YTD snapshot** — Bold lines showing YTD net profit with its date range, estimated
+   annual net profit annualized from YTD, and the assumed business type (sole proprietor,
+   S-corp, and so on). Flag the business type as assumed, not confirmed.
+
+3. **Self-employment tax** — The SE tax calculation on **annualized** net profit: times
+   92.35%, times 15.3%, and the deductible SE half.
+
+4. **Federal income tax estimate** — Adjusted net income, the assumed bracket (default 22%,
+   with a note to confirm with the accountant), and the federal estimate.
+
+5. **Total estimated annual liability** — SE tax plus federal income tax.
+
+6. **Quarterly payment** — Total liability minus payments already made, divided by the
+   quarters still ahead, with the dollar amount due and the due date. Any missed quarter
+   gets its own catch-up line, separate from the next payment.
+
+7. **Safe harbor note** — Remind the owner to ensure total payments meet 100% of
+   prior-year tax, or 110% if AGI exceeded USD 150k.
+
+8. **Assumptions** — Bullet every assumption: bracket rate, business structure, state
+   taxes excluded, deductible SE half included, and deductions not applied (home office,
+   QBI, depreciation).
+
+---
+
+## Path 2 — 1099 prep package
+
+Sections in this order:
+
+1. **Header** — H2 reading "1099 prep list" and the tax year. Subline: prepared date,
+   "For review by your accountant," and "Not tax advice."
+
+2. **Summary** — Bullet counts: total contractors paid, number requiring a 1099-NEC (at or
+   above USD 600 for services), number missing a W-9 with the January 31 filing deadline
+   noted, and number near-threshold flagged for review.
+
+3. **1099-NEC candidates table** — Columns: payee name, total paid, data sources, W-9
+   status (on file, missing, unknown), and notes. Flag any payee paid via PayPal or Stripe
+   with a note that the platform may issue its own 1099-K.
+
+4. **Missing W-9 action list** — Numbered list of contractors who need to provide a W-9
+   before filing, with amounts paid and a reminder to request the form.
+
+5. **Near-threshold table** — Payees paid USD 400 to USD 599, flagged for accountant review,
+   with a note to verify no additional payments were missed.
+
+6. **Payment processor note** — Explain that PayPal and Stripe issue their own 1099-K
+   forms, and the accountant should confirm whether a 1099-NEC is also needed for
+   contractors paid exclusively through those platforms.
+
+7. **Next steps checklist** — Action items for the accountant: collect missing W-9s,
+   confirm unknowns, review near-threshold payees, verify corporation exemptions, confirm
+   1099-K overlap handling, and file by January 31.