kanchi-dividend-us-tax-accounting

1# Kanchi Dividend Us Tax Accounting
2 
3## Overview
4 
5Apply a practical US-tax workflow for dividend investors while keeping decisions auditable.
6Focus on account placement and classification, not legal/tax advice replacement.
7 
8## When to Use
9 
10Use this skill when the user needs:
11- US dividend tax classification planning (qualified vs ordinary assumptions).
12- Holding-period checks before year-end tax planning.
13- Account-location decisions for stock/REIT/BDC/MLP income holdings.
14- A standardized annual dividend tax memo format.
15 
16## Prerequisites
17 
18Prepare holding-level inputs:
19- `ticker`
20- `instrument_type`
21- `account_type`
22- `hold_days_in_window` (if available)
23 
24Use the exact JSON contract and examples in `references/input-schema.md`.
25 
26For deterministic output artifacts, provide JSON input and run:
27 
28```bash
29python3 skills/kanchi-dividend-us-tax-accounting/scripts/build_tax_planning_sheet.py \
30  --input /path/to/tax_input.json \
31  --output-dir reports/
32```
33 
34## Guardrails
35 
36Always state this clearly: tax outcomes depend on individual facts and jurisdiction.
37Treat this skill as planning support, then escalate final filing decisions to a tax professional.
38 
39## Workflow
40 
41### 1) Classify each distribution stream
42 
43For each holding, classify expected cash flow into:
44- Potential qualified dividend.
45- Ordinary dividend/non-qualified distribution.
46- REIT/BDC-specific distribution components where applicable.
47 
48Use `references/qualified-dividend-checklist.md`
49…