Tax Context: {client_name} ({tax_year})

Client Summary

• Client ID: {client_id}
• Tax Year: {tax_year}
• Filing Status: {filing_status}
• Primary State: {primary_state}

Jurisdictions

Federal

• Filing required: Yes/No
• Estimated payments: Yes/No (Q1, Q2, Q3, Q4)

State:

• Residency: Full-year / Part-year ({start_date} - {end_date}) / Nonresident
• Filing required: Yes/No
• Locality: {city/county if applicable}

Tax Skills Required

Federal Skills

• federal/2024/income-brackets.md
• federal/2024/standard-deduction.md
• federal/2024/filing-requirements.md

State Skills

• {state}/2024/overview.md
• {state}/2024/{specific-topic}.md

Flags

Filing Flags

• MULTI_STATE: Filing required in multiple states
• PART_YEAR: Part-year residency in one or more states
• LOCALITY: Local tax applies (NYC, Yonkers, PA municipality)

Audit Risk Flags

• HIGH_INCOME: Income exceeds $500K (higher audit probability)
• RESIDENCY_CHANGE: Changed state residency during year
• LARGE_DEDUCTIONS: Itemized deductions exceed 30% of AGI
• HOME_OFFICE: Home office deduction claimed
• CASH_BUSINESS: Significant cash income reported

Special Situation Flags

• FIRST_YEAR: First year filing with this practice
• AMENDED: Prior year amendment pending or filed
• EXTENSION: Extension filed, original deadline passed
• ESTIMATED_PENALTY: May owe estimated tax penalty
• FOREIGN_INCOME: Foreign income or accounts (FBAR/FATCA)
• CRYPTO: Cryptocurrency transactions detected
• RENTAL: Rental property income/expenses
• BUSINESS: Schedule C or pass-through entity

Document-Derived Values

Income Sources

• W-2 Employers: {employer_name} ({state}) - ${amount}
• 1099-NEC: {payer_name} ({state}) - ${amount}
• 1099-INT: {institution} - ${amount}
• 1099-DIV: {institution} - ${amount}
• 1099-B: {broker} - transactions detected

Withholding

• Federal: ${amount}
• {state}: ${amount}

Estimated Payments

• Federal: Q1 ${}, Q2 ${}, Q3 ${}, Q4 ${}
• {state}: Q1 ${}, Q2 ${}, Q3 ${}, Q4 ${}

Deductions (if itemizing likely)

• Property tax: ${amount} ({state})
• Mortgage interest: ${amount}
• Charitable: ${amount}
• SALT cap applies: Yes/No

Prior Year Comparison

• Prior year AGI: ${amount}
• Current year AGI (estimated): ${amount}
• Variance: {+/-}${amount} ({percentage}%)
• Notable changes: {description}

Alerts

• {ALERT_TYPE}: {description} - {recommended_action}

Preparer Notes

---

Metadata

• Created: {timestamp}
• Last Updated: {timestamp}
• Analysis Version: {version}
• Documents Analyzed: {count}