Kanchi Dividend Us Tax Accounting

Overview

Apply a practical US-tax workflow for dividend investors while keeping decisions auditable. Focus on account placement and classification, not legal/tax advice replacement.

When to Use

Use this skill when the user needs:

• US dividend tax classification planning (qualified vs ordinary assumptions).
• Holding-period checks before year-end tax planning.
• Account-location decisions for stock/REIT/BDC/MLP income holdings.
• A standardized annual dividend tax memo format.

Prerequisites

Prepare holding-level inputs:

• ticker
• instrument_type
• account_type
• hold_days_in_window (if available)

Use the exact JSON contract and examples in references/input-schema.md.

For deterministic output artifacts, provide JSON input and run:

python3 skills/kanchi-dividend-us-tax-accounting/scripts/build_tax_planning_sheet.py \
  --input /path/to/tax_input.json \
  --output-dir reports/

Guardrails

Always state this clearly: tax outcomes depend on individual facts and jurisdiction. Treat this skill as planning support, then escalate final filing decisions to a tax professional.

Workflow

1) Classify each distribution stream

For each holding, classify expected cash flow into:

• Potential qualified dividend.
• Ordinary dividend/non-qualified distribution.
• REIT/BDC-specific distribution components where applicable.

Use references/qualified-dividend-checklist.md for holding-period and classification checks.

2) Validate holding-period eligibility assumptions

For potential qualified treatment:

• Check ex-dividend date windows.
• Check required minimum holding days in the measurement window.
• Flag positions at risk of failing holding-period requirement.

If data is incomplete, mark status as ASSUMPTION-REQUIRED.

3) Map to reporting fields