Tax Reference System - Master Index¶

Common Definitions¶

File: common/definitions.md Purpose: Core tax terminology used across all jurisdictions (AGI, MAGI, filing status, dependency rules, etc.)

Federal Tax Code¶

2024 Tax Year¶

Income Tax Brackets - federal/2024/income-brackets.md
Single, Married Filing Jointly, Married Filing Separately, Head of Household
Tax rates: 10%, 12%, 22%, 24%, 32%, 35%, 37%
Capital gains rates
Standard Deduction - federal/2024/standard-deduction.md
By filing status
Additional deduction for age 65+ and blindness
Dependent limitations
Filing Requirements - federal/2024/filing-requirements.md
Income thresholds by filing status and age
Self-employment thresholds
Dependent filing requirements

State Tax Code¶

Florida (FL)¶

Directory: states/fl/2024/ Overview: states/fl/2024/overview.md

No state income tax
Sales tax and documentary stamp taxes
Intangible personal property tax (repealed)

California (CA)¶

Directory: states/ca/2024/ Overview: states/ca/2024/overview.md

Progressive income tax (1.00% to 13.30%)
Mental health services tax (additional 1.00% on income over $1M)
State Disability Insurance (SDI)
Sales and use tax

New York (NY)¶

Directory: states/ny/2024/ Overview: states/ny/2024/overview.md

State income tax (4.00% to 10.90%)
NYC and Yonkers local income taxes
MCTMT (Metropolitan Commuter Transportation Mobility Tax)

New Jersey (NJ)¶

Directory: states/nj/2024/ Overview: states/nj/2024/overview.md

Progressive income tax (1.40% to 10.75%)
Pass-through business alternative income tax (BAIT)
Sales and use tax

Pennsylvania (PA)¶

Directory: states/pa/2024/ Overview: states/pa/2024/overview.md

Flat income tax (3.07% for 2024)
Local earned income tax (varies by municipality)
Sales and use tax

Georgia (GA)¶

Directory: states/ga/2024/ Overview: states/ga/2024/overview.md

Progressive income tax (1.00% to 5.75%)
Moving to flat 5.39% by 2029
Sales and use tax

Usage Notes¶

For Claude Code Skills¶

Access files directly by path: - Jurisdiction: federal, fl, ny, nj, pa, ca, ga - Topic: income-brackets, standard-deduction, filing-requirements, overview - Year: 2024 (add future years as needed)

Example: docs/tax-reference/federal/2024/income-brackets.md

For RAG Systems¶

Files use consistent heading structure for chunking
No tables in Quick Reference sections (better for embedding/retrieval)
Citations included for verification and source transparency
Definitions in common/ can be cross-referenced

Maintenance¶

Add new tax years by creating new YYYY/ directories
Update by December 31 of prior year when IRS releases inflation adjustments
State changes are less predictable - monitor state revenue department notices
Keep prior years for amended returns and lookback rules

Per-Client Tax Context (TAX-REF-004)¶

In addition to the static tax reference files above, the system generates per-client tax context metadata during document analysis.

Location: s3://tax-practice-documents/{client_id}/{return_year}/

Files: - tax_context.md - Current state, always loaded into chatbot - tax_context_pending.md - Chatbot-flagged updates awaiting preparer review - tax_context_history.md - Full changelog for audit trail and dispute resolution

Templates: See templates/ directory for structure definitions - templates/tax_context_template.md - templates/tax_context_pending_template.md - templates/tax_context_history_template.md

Workflow: 1. Documents uploaded → AI analysis runs 2. Analysis generates/updates tax_context.md automatically 3. Chatbot conversations may flag additional updates → tax_context_pending.md 4. Preparer reviews pending → approved changes apply to tax_context.md 5. All changes logged to tax_context_history.md

Chatbot uses tax_context.md to: - Know which jurisdictions apply to this client - Load relevant tax skill files on-demand - Surface flags and alerts proactively - Provide context-aware responses without re-analyzing documents