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.

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: 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.

kanchi-dividend-us-tax-accounting