estimated-tax-safety-buffer

estimated-tax-safety-buffer is a skill for Claude Code, Codex from deciqAI/knowledge-skills. It costs 72 tokens per session (704 once invoked), scanned A, original, MIT.

A method for setting aside enough money for estimated taxes when income changes, including income from self-employment or a partnership. It uses tax safe harbors, which are payment levels that generally help avoid an underpayment penalty.

In plain words
What is it for?
Use it to plan quarterly payments, choose a safety margin, or handle uneven income with an annualized payment method.
Why use it?
It reduces the risk that an uncertain income estimate leaves you short on quarterly tax payments.

Skill for Claude CodeCodex

Written for no agent in particular: nothing here depends on one.

Needs its repository: it reads a path above its own folder, which exists only inside the repository. The line is **Industry front door for [margin-of-safety](../margin-of-safety/SKILL.md).** Adds domain triggers, example, packs only. Parent Process unchanged..

Good fit Use it to plan quarterly payments, choose a safety margin, or handle uneven income with an annualized payment method.

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Install

Getting it into your agent

It runs from inside its repository, so the clone comes first — what it calls does not travel with the file alone.

Clone the repo
git clone --depth 1 https://github.com/deciqAI/knowledge-skills
agentmods
npx agentmods add skills/deciqai/knowledge-skills/estimated-tax-safety-buffer

Made for: Claude Code, Codex.

Wrote this? Show the measurements

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README.md
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Per session 72 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 704 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00072 $0.00704
Opus 5 $0.00036 $0.00352
Sonnet 5 $0.00014 $0.00141
Haiku 4.5 $0.00007 $0.00070

Measured 8d ago against content hash 4915ee01a841, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-11, from the pricing page.

Security

Grade A, and why

estimated-tax-safety-buffer scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 8d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

estimated-tax-safety-buffer/SKILL.md · 48 lines

How it starts

The opening of the file, as written. The whole thing — 48 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Tax Prep — Estimated-Tax Safe-Harbor Buffer

Industry front door for margin-of-safety. Adds domain triggers, example, packs only. Parent Process unchanged. Not legal or tax advice. Confirm safe-harbor percentages against current IRC §6654/§6655.

Activate when: self-employed / K-1 / variable-income client planning quarterly 1040-ES; "how much should I set aside?", "will I owe a penalty?", volatile income year. Do NOT activate when: W-2 withholding fully covers liability.

Why this variant

The parent margin-of-safety sizes a buffer against estimation error. Estimated taxes are exactly that: pay enough to clear a safe harbor so a bad income estimate never triggers an underpayment penalty. The safe harbor is the margin of safety.

Domain inputs → parent's Process

  • Floor = safe harbor: generally 90% of current-year tax or 100% of prior-year (110% if prior AGI > $150k).
  • Buffer sizing: pay to the higher-certainty harbor (prior-year is known; current-year is a guess).
  • Volatility: for lumpy income, use annualized-income installment method rather than flat quarters.

Worked example

Consultant, prior-year tax $40k, this year wildly up. → Safe harbor = 110% × $40k = $44k across 4 quarters removes penalty risk regardless of how high this year lands. That is the margin of safety; anything above is optional smoothing.

Packs

  • Solo: default clients to prior-year safe harbor; revisit at Q3 if income spikes.
  • Advisory: annualized method for seasonal/lumpy earners.

Red flags

  • Estimating current-year liability precisely and paying to it (no buffer) → penalty on any upside miss.
  • Ignoring the 110% high-AGI threshold.

Verification

  • Safe-harbor floor computed (higher-certainty basis)
  • High-AGI 110% applied if relevant
  • Annualized method considered for lumpy income
  • Quarterly reminders set (see deadline engine)

Part of deciqAI Knowledge Skills. Core method: margin-of-safety.

Read the full file on GitHub · 48 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 8d ago First seen · 48 lines · 72 tokens per session scan A 4915ee01a841

Subscribe to this mod's changes

estimated-tax-safety-buffer is a skill published in the GitHub repository deciqAI/knowledge-skills (10 stars, last pushed 10d ago), licensed MIT. It adds 72 tokens to every session and 704 once invoked, about $0.0004 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-09-03.

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