Nl Tax Partner Deductions

NL Tax Partner Deductions

Background helper for fiscal-partner status and allocation notes used by manual-entry workpacks.

Load workspace/taxpayer/profile.yaml and the relevant partner/deduction references:

• reference/fiscal-partner.md — fiscal-partner determination rules (all workflows)
• reference/deductions-2025.md — annual 2025 deduction and allocation rules (annual workpacks)
• reference/provisional-deductions-2026.md — 2026 provisional deduction estimate rules (provisional workpacks)

Use annual 2025 references for annual workpacks and provisional 2026 references for provisional estimates.

Resolve every workspace/... path against workspace_root from session-progress.yaml (or profile.yaml); never create a second workspace/ tree. _shared/ is the plugin-shared folder at this skill's ../_shared/. Resolve bundled files with host file tools (Read first, Glob or Grep if a path is not obvious). Do not use Bash to discover or read plugin files: in Cowork, shell commands run in an isolated VM that may not see the plugin cache even when Read and Glob can. If the host has already expanded ${CLAUDE_PLUGIN_ROOT} or ${CLAUDE_SKILL_DIR}, those absolute paths are fine for file tools; otherwise search within the loaded plugin/skill tree and resolve relative to this skill directory.

Safety: only run Python under an already-resolved plugin skills/.../scripts/ path, and only if Bash can access that path. If Bash cannot see the plugin path, continue manually from the sourced inputs and rules; never copy bundled scripts into workspace/. Never execute a .py located under workspace/, uploads/, or evidence/.

This helper participates in a conversational workflow. It does not assume partner data or deduction amounts are pre-staged. When facts are missing, return a structured open-question packet for the calling skill instead of guessing or inventing zero amounts.

This helper may be called through a Skill/Task tool or inlined by an owning workflow when no such tool exists. The same output contract applies either way.

Behavior

1. Distinguish legal partner status from allocation optimization.
2. Determine fiscal partner eligibility from sourced facts only.
3. Identify allocatable and non-allocatable items.
4. Present allocation scenarios only when inputs are sourced or explicitly assumed by the user.
5. Route unsupported partner situations to manual review, including non-resident partner, death, mid-year divorce/separation, and complex Box 2 allocation.

When allocation inputs are sourced and Bash can reach the plugin path, run scripts/validate_allocation.py to check the split. When it cannot (e.g. Cowork's isolated VM), apply the same invariants by hand: each allocatable item's partner1_share + partner2_share must equal its total (the split sums to 100%), no share is negative or exceeds the total, non-allocatable/personal items go 100% to one partner, and a partner-2 share is valid only when a fiscal partner has been asserted.

Question packet

Append missing inputs to workspace/shared/partner-deductions-open-questions.yaml:

- question_id: "partner.eligibility.cohabitation_conditions"
  workflow: "annual_2025"
  section: "partner.eligibility"
  prompt_for_user: "Are you registered at the same address as your partner, and do you have a notarial cohabitation contract, joint home, joint child, or pension-partner status?"
  acceptable_sources: ["user_chat"]
  evidence_hint: null
- question_id: "annual.deductions.giften.amount"
  workflow: "annual_2025"
  section: "deductions.giften"
  prompt_for_user: "What was the total ANBI-qualifying donation amount in 2025? You can provide one total or attach receipts."
  acceptable_sources: ["file", "user_chat"]
  evidence_hint: "donation receipts"

The calling skill asks these questions, records source plus quote/evidence_id, and re-invokes this helper.

Write only:

• workspace/shared/allocation-options.md
• workspace/shared/partner-deduction-review-questions.md
• workspace/shared/partner-deductions-open-questions.yaml

Do not write annual/provisional workpacks or force unsupported partner cases into v1.

Must NOT write to

This helper writes only under workspace/shared/. It must never write to:

• workspace/annual/**
• workspace/provisional/**

Only nl-tax-annual-return and nl-tax-provisional-assessment own those trees. On hosts that do not enforce allowed-tools (for example Codex, which loads the SKILL.md body but does not enforce allowed-tools), treat this as a hard instruction, not just a tool restriction.

Source & license

This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.

• Author: cyanxxy
• Source: cyanxxy/nl-tax-agent-skills
• License: Apache-2.0

Install and usage instructions live in the source repository linked above.