De la autor
Illinois Personal Property Replacement Tax under 35 ILCS 5/201(c) and (d): 2.5% on C-corporations (and S-corps for the corporate-level PPRT shell) and 1.5% on partnerships, trusts, and S-corporations, computed on net income allocated and apportioned to Illinois using a single sales factor with market-based sourcing. Sole proprietorships are exempt; LLCs follow their federal classification. Owners of pass-through entities can claim a partial credit against Illinois personal income tax. Interacts with the optional Illinois Pass-Through Entity (PTE) tax election at 4.95%. Tax year 2025.
Instalare
npx skills add openaccountants/openaccountants --skill il-pprt -a claude-code
Se instalează în .claude/skills/il-pprt/ · Fiecare comandă descarcă skill-ul direct de pe GitHub cu utilitarul open source skills.
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De ce 81
Securitate100
Proveniență72
Întreținere100
Licență45
Adopție44
aiqbench calculează scorul de încredere din semnale publice. Nu este un audit de securitate, așa că citește un skill înainte să-l instalezi.
Skill-uri similare
Cele mai apropiate de acesta prin ce fac și când sunt folosite.
- il-sales-taxopenaccountants/openaccountantsIllinois Sales Tax return (Form ST-1) for self-employed individuals. Covers all four Illinois occupation and use taxes (ROT, UT, SOT, SUT), state and local rates, origin-based sourcing, vendor discount, and filing frequencies. Primary source: 35 ILCS 120/ (ROT), 35 ILCS 105/ (UT), 35 ILCS 115/ (SOT), 35 ILCS 110/ (SUT).Finanțe★ 463
- il-payrollopenaccountants/openaccountantsTier 2 Illinois content skill for employer payroll compliance covering tax year 2025. Includes the 4.95% flat PIT, supplemental 4.95%, IL-941 quarterly withholding, IL UI wage base $13,590 with rates 0.85-8.65%, the Secure Choice Savings Program auto-enroll mandate for 5+ employees (5% default deferral if no qualified retirement plan offered), Chicago Fair Workweek Ordinance predictive scheduling for 10+ employees in covered industries, Cook County paid sick leave, and the One Day Rest in Seven Act.Design★ 463
- it-irapopenaccountants/openaccountantsItalian regional tax on productive activities (IRAP) for tax year 2026. Covers who pays (companies, partnerships, professional associations, entities, public bodies) and who does not (individual traders, professionals and forfettari since 2022), the 3.9% standard rate and the 4.2%, 4.65% and 5.9% special rates, regional variation up to 0.92 points, the 2026 sector and bank surcharges, the base for companies (art. 5), partnerships (art. 5-bis) and professional associations (art. 8), the staff deductions and the flat deduction for small bases, the IRAP return, saldo and acconti, penalties, the multi-region split and the IRAP deduction in income tax. Trigger on: IRAP, imposta regionale sulle attività produttive, valore della produzione netta, dichiarazione IRAP, acconto IRAP, IRAP studio associato. Out of scope: IRES (it-ires-corporate-tax), individual income tax (it-income-tax, it-regime-forfettario), payroll (italy-payroll), cross-border hub (it-cross-border).Finanțe★ 463
- ie-payrollopenaccountants/openaccountantsIrish employer payroll for tax year 2026: PAYE Income Tax at 20% and 40% under the Revenue Payroll Notification (RPN), the 2026 standard rate cut-off points (EUR 44,000 single) and tax credits (EUR 2,000 personal, EUR 2,000 employee), USC 2026 bands, PRSI Class A at 4.2% employee to 30 September 2026 and 4.35% from 1 October 2026, employer 9%/11.25% then 9.15%/11.40% above EUR 552 a week, the PRSI Credit, the EUR 14.15 minimum wage, company car BIK and the EUR 1,500 small benefit exemption, auto-enrolment (MyFutureFund) at 1.5% employee and 1.5% employer from 1 January 2026, payroll submissions on or before pay day, payment by the 14th (23rd on ROS), the emergency basis, and the EUR 4,000 penalty and 0.0274% daily interest. Trigger on 'Irish payroll', 'gross to net Ireland', 'RPN', 'payroll submission', 'emergency tax', 'BIK Ireland', 'auto-enrolment', 'MyFutureFund'. Out of scope: USC in depth (ie-usc), self-employed PRSI (ie-prsi-class-s), posted workers and A1 (ie-prsi-cross-border)Finanțe★ 463
- ie-cgtopenaccountants/openaccountantsIrish Capital Gains Tax (CGT) for individuals, tax year 2026. Covers the standard rate of 33% for disposals up to 6 October 2026 and 31% from 7 October 2026 (Financial Resolution No. 3 and section 36 of the Finance (No. 2) Bill 2026, provisional until enacted), development land at 33%, the EUR 1,270 annual exemption, the computation and allowable costs, share identification, losses, Principal Private Residence relief, Revised Entrepreneur Relief at 10% (lifetime limit EUR 1,500,000 for gains from 1 January 2026), Retirement Relief, the site to a child relief, indexation, the CG50A clearance and 15% withholding, payment by 15 December or 31 January, returns on Form 11, Form 12 or CG1 by 31 October, surcharges and interest. Triggers: Ireland CGT, 31% capital gains, CG50, Entrepreneur Relief, Form CG1. Out of scope: companies (ie-corporation-tax), gifts and inheritances on the recipient side (ie-cat), remittance basis (ie-non-dom), treaty credits (ie-foreign-tax-and-withholding).Finanțe★ 463
- ie-catopenaccountants/openaccountantsIreland's Capital Acquisitions Tax (CAT) on gifts and inheritances for 2026. Covers the single 33% rate; the Group A, B and C thresholds in two 2026 periods (EUR 400,000 / 40,000 / 20,000 for benefits taken to 6 October 2026, and EUR 420,000 / 44,000 / 22,000 from 7 October 2026 under Finance (No. 2) Bill 2026 s.66, which Revenue already applies); aggregation since 5 December 1991; the EUR 3,000 small gift exemption; the spouse and civil partner exemption; dwelling house exemption; agricultural and business relief at 90%; valuation date; the 31 October pay-and-file date and the 80% IT38 filing trigger; late filing surcharge, under-valuation surcharge and interest; residence, domicile and foreign tax credits. Trigger on 'Irish inheritance tax', 'Irish gift tax', 'CAT threshold', 'Group A', 'IT38', 'small gift exemption', 'dwelling house exemption', 'agricultural relief', 'business relief'. Out of scope: capital gains tax (ie-cgt), residence and domicile in depth (ie-cross-border, ie-nonFinanțe★ 463
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