kanchi-dividend-us-tax-accounting

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Original

English

🇨🇳

Translation

Chinese

Kanchi Dividend Us Tax Accounting

Kanchi股息美国税务核算

Overview

概述

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

为股息投资者提供实用的美国税务工作流，同时确保决策可审计。重点关注账户配置与分类，不替代法律/税务建议。

When to Use

适用场景

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.

当用户需要以下服务时使用本skill：

美国股息税分类规划（合格股息与普通股息假设）。
年终税务规划前的持有期检查。
股票/REIT/BDC/MLP收益持仓的账户配置决策。
标准化的年度股息税务备忘录格式。

Prerequisites

前置条件

Prepare holding-level inputs:

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

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/

准备持仓级别的输入信息：

```
ticker
```
（股票代码）
```
instrument_type
```
（工具类型）
```
account_type
```
（账户类型）
```
hold_days_in_window
```
（窗口期内持有天数，如有）

如需生成确定性输出文件，请提供JSON输入并运行：

bash

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

Guardrail

约束说明

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.

需明确声明：税务结果取决于个人实际情况及管辖区域。将本skill视为规划支持工具，最终申报决策需交由税务专业人士处理。

Workflow

工作流

1) Classify each distribution stream

1) 对每个分配流进行分类

For each holding, classify expected cash flow into:

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

Use

skills/kanchi-dividend-us-tax-accounting/references/qualified-dividend-checklist.md

for holding-period and classification checks.

针对每个持仓，将预期现金流分类为：

潜在合格股息。
普通股息/非合格分配。
适用的REIT/BDC特定分配组件。

使用

skills/kanchi-dividend-us-tax-accounting/references/qualified-dividend-checklist.md

进行持有期及分类检查。

2) Validate holding-period eligibility assumptions

2) 验证持有期资格假设

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

对于潜在的合格股息处理：

检查除息日窗口期。
检查计量窗口期内所需的最低持有天数。
标记可能不符合持有期要求的持仓。

若数据不完整，将状态标记为

ASSUMPTION-REQUIRED

（需假设）。

3) Map to reporting fields

3) 映射至申报字段

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.

将规划假设映射至预期的税务表格字段：

普通股息总额。
合格股息子集。
单独申报的REIT相关组件。保持表格术语一致，以便年终对账更简便。

4) Build account-location recommendation

4) 制定账户配置建议

Use

skills/kanchi-dividend-us-tax-accounting/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.

使用

skills/kanchi-dividend-us-tax-accounting/references/account-location-matrix.md

，根据税务特征配置资产：

应税账户：适用于可能持续以合格股息为主的持仓。
税收优惠账户：适用于普通收益占比更高的分配类型。

当存在约束冲突（流动性、策略、集中度）时，需明确解释权衡方案。

5) Produce annual planning memo

5) 生成年度规划备忘录

Use

skills/kanchi-dividend-us-tax-accounting/references/annual-tax-memo-template.md

and include:

Assumptions used.
Distribution classification summary.
Placement actions taken.
Open items for CPA/tax-advisor review.

使用

skills/kanchi-dividend-us-tax-accounting/references/annual-tax-memo-template.md

，包含以下内容：

使用的假设条件。
分配分类摘要。
已执行的配置操作。
需CPA/税务顾问审核的未决事项。

Output

输出内容

Always output:

Holding-level distribution classification table.
Account-location recommendation table with rationale.
Open-risk checklist for unresolved tax assumptions.

Optional generated artifacts from

skills/kanchi-dividend-us-tax-accounting/scripts/build_tax_planning_sheet.py

需始终输出以下内容：

持仓级别的分配分类表。
带理由说明的账户配置建议表。
未解决税务假设的风险检查清单。

可选：通过

skills/kanchi-dividend-us-tax-accounting/scripts/build_tax_planning_sheet.py

生成的文件。

Multi-Skill Handoff

多Skill协作

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.

从
```
kanchi-dividend-sop
```
接收候选持仓列表。

从

kanchi-dividend-review-monitor

接收风险事件上下文（

WARN/REVIEW

）。

在新增条目之前，将账户配置约束返回给
```
kanchi-dividend-sop
```
。

Resources

资源

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.

skills/kanchi-dividend-us-tax-accounting/references/qualified-dividend-checklist.md

: classification and holding-period checks.

skills/kanchi-dividend-us-tax-accounting/references/account-location-matrix.md

: placement matrix by account type and instrument.

skills/kanchi-dividend-us-tax-accounting/references/annual-tax-memo-template.md

: reusable memo structure.

skills/kanchi-dividend-us-tax-accounting/scripts/build_tax_planning_sheet.py

：税务规划表生成工具。

skills/kanchi-dividend-us-tax-accounting/scripts/tests/test_build_tax_planning_sheet.py

：税务规划输出的测试脚本。

skills/kanchi-dividend-us-tax-accounting/references/qualified-dividend-checklist.md

：分类及持有期检查清单。

skills/kanchi-dividend-us-tax-accounting/references/account-location-matrix.md

：按账户类型及工具划分的配置矩阵。

skills/kanchi-dividend-us-tax-accounting/references/annual-tax-memo-template.md