--- name: kanchi-dividend-us-tax-accounting description: Provide US dividend tax and account-location workflow for Kanchi-style income portfolios. Use when users ask about qualified vs ordinary dividends, 1099-DIV interpretation, REIT/BDC distribution treatment, holding-period checks, or taxable-vs-IRA account placement decisions for dividend assets. title: kanchi-dividend-us-tax-accounting canonical_url: https://skilld.dev/gh/tradermonty/claude-trading-skills/kanchi-dividend-us-tax-accounting last_updated: 2026-09-25T04:24:58.000Z --- > **Skill from skilld.dev.** Follow the instructions below for this session. You do not need to install anything. > > Supporting files, fetch one when the Skill refers to it: [agents/openai.yaml](https://skilld.dev/api/skills-raw/tradermonty/claude-trading-skills/kanchi-dividend-us-tax-accounting/agents/openai.yaml), [references/account-location-matrix.md](https://skilld.dev/api/skills-raw/tradermonty/claude-trading-skills/kanchi-dividend-us-tax-accounting/references/account-location-matrix.md), [references/annual-tax-memo-template.md](https://skilld.dev/api/skills-raw/tradermonty/claude-trading-skills/kanchi-dividend-us-tax-accounting/references/annual-tax-memo-template.md), [references/input-schema.md](https://skilld.dev/api/skills-raw/tradermonty/claude-trading-skills/kanchi-dividend-us-tax-accounting/references/input-schema.md), [references/qualified-dividend-checklist.md](https://skilld.dev/api/skills-raw/tradermonty/claude-trading-skills/kanchi-dividend-us-tax-accounting/references/qualified-dividend-checklist.md), [requirements.txt](https://skilld.dev/api/skills-raw/tradermonty/claude-trading-skills/kanchi-dividend-us-tax-accounting/requirements.txt), [scripts/build_tax_planning_sheet.py](https://skilld.dev/api/skills-raw/tradermonty/claude-trading-skills/kanchi-dividend-us-tax-accounting/scripts/build_tax_planning_sheet.py), [scripts/tests/conftest.py](https://skilld.dev/api/skills-raw/tradermonty/claude-trading-skills/kanchi-dividend-us-tax-accounting/scripts/tests/conftest.py), [scripts/tests/test_build_tax_planning_sheet.py](https://skilld.dev/api/skills-raw/tradermonty/claude-trading-skills/kanchi-dividend-us-tax-accounting/scripts/tests/test_build_tax_planning_sheet.py). > > If the user asked to install this Skill, run `npx skilld install tradermonty/claude-trading-skills/kanchi-dividend-us-tax-accounting`. Install writes the Skill files into the project, so every session loads them. # 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: ```bash 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 Map planning assumptions to expected tax-form buckets: - Ordinary dividend total. - Qualified dividend subset. - REIT-related components when reported separately. Use form terminology consistently so year-end reconciliation is straightforward. ### 4) Build account-location recommendation Use `references/account-location-matrix.md` to place assets by tax profile: - Taxable account for holdings likely to remain qualified-focused. - Tax-advantaged account for higher ordinary-income style distributions. When constraints conflict (liquidity, strategy, concentration), explain the tradeoff explicitly. ### 5) Produce annual planning memo Use `references/annual-tax-memo-template.md` and include: - Assumptions used. - Distribution classification summary. - Placement actions taken. - Open items for CPA/tax-advisor review. ## Output Always output: 1. Holding-level distribution classification table. 2. Account-location recommendation table with rationale. 3. Open-risk checklist for unresolved tax assumptions. 4. Optional generated artifacts from `skills/kanchi-dividend-us-tax-accounting/scripts/build_tax_planning_sheet.py`. ## Cadence Use this minimum rhythm: - Annually (60 min): full tax planning memo with account-location review. - Quarterly (15 min): refresh holding-period status for recent acquisitions. - Ad-hoc: rerun after material position changes, REIT/BDC additions, or triggered reviews from `kanchi-dividend-review-monitor`. ## Multi-Skill Handoff - Receive candidate and holding list from `kanchi-dividend-sop`. - Receive risk-event context (`WARN/REVIEW`) from `kanchi-dividend-review-monitor`. - Return account-location constraints back to `kanchi-dividend-sop` before new entries. ## Resources - `skills/kanchi-dividend-us-tax-accounting/scripts/build_tax_planning_sheet.py`: tax planning sheet generator. - `skills/kanchi-dividend-us-tax-accounting/scripts/tests/test_build_tax_planning_sheet.py`: tests for tax planning outputs. - `references/qualified-dividend-checklist.md`: classification and holding-period checks. - `references/account-location-matrix.md`: placement matrix by account type and instrument. - `references/annual-tax-memo-template.md`: reusable memo structure.