| name | tax-return-summary |
| title | Tax Return Summary |
| description | Produces structured, citation-backed summaries of tax returns (Form 1040, schedules, W-2s, 1099s) for divorce, personal injury, and bankruptcy litigation. Extracts income sources, deductions, credits, and flags anomalies. Use when summarizing tax returns, analyzing financial discovery, assessing earning capacity, reviewing 1040s, or preparing financial profiles for litigation. |
| author | CaseMark |
| author_url | https://github.com/CaseMark/skills/tree/main/skills/legal/tax-return-summary |
| license | Apache-2.0 |
| version | 0.1.0 |
| execution_mode | open |
| jurisdiction | us |
| practice | general |
| language | en |
Tax Return Summary
Structured legal analysis of tax returns with every figure cited as (Form [X], Line [Y]) for attorney verification.
Prerequisites
- Uploaded returns: Form 1040s, schedules, W-2s, 1099s for each year in scope
- Case type identified: divorce/family law, personal injury, or bankruptcy
- Tax years in scope defined
Quick Start
- Locate all returns, schedules, and supporting forms in uploaded documents
- Extract figures directly from source materials — never assume values
- Cite every amount as
(Form [X], Line [Y])
- Produce the seven-section output below, tailored to case type
Output Sections
1. Executive Financial Overview
Synthesized narrative (not a data dump) covering:
| Element | Detail |
|---|
| Primary income sources | Wages, business, investments — rank by magnitude |
| Income trajectory | Stable, growing, declining, or volatile across years |
| Filing status pattern | Changes signaling life events |
| Material deductions/credits | Items significantly affecting liability or true economic position |
| Immediate red flags | Inconsistencies or anomalies requiring attorney attention |
2. Multi-Year Comparison
When multiple years are in scope:
- Filing status, AGI, taxable income, total tax per year
- Significant YOY percentage changes with explanation
- Filing status transitions (e.g., MFJ to HOH) and implications
- Dependent changes relevant to custody/support
- Schedule C swings — underlying expense/revenue shifts
- Sporadic items: large capital gains, unusual deductions, early distributions (3–5 key observations per year)
3. Current Year Profile
- Tax year, filing status
- Taxpayer: full legal name per 1040, last four SSN
- Dependents: name, age, relationship, last four SSN, notable indicators (education credits suggest student status; elderly parent suggests support obligations)
- Occupation per return and W-2/Schedule C; all income streams and relative contribution
4. Income Source Analysis
