tax-penalty-calc

tax-penalty-calc is a skill for Claude Code from openaccountant/skills. It costs 18 tokens per session (929 once invoked), scanned A, original, MIT.

A skill for estimating United States federal tax underpayment penalties for missed or insufficient quarterly estimated-tax payments. It uses payment dates and amounts to compare payments with required quarterly amounts.

In plain words
What is it for?
Use it to review estimated tax payments, compare them with current- or prior-year payment requirements, calculate possible penalties, and export the payment history.
Why use it?
It helps identify quarterly shortfalls and estimate the interest-like penalty that may apply before filing Form 2210.

Skill for Claude Code

Written for Claude Code: shipped in a Claude Code plugin. Also seen: positional $N argument.

Part of the skills plugin — 44 skills shipped together

Good fit Use it to review estimated tax payments, compare them with current- or prior-year payment requirements, calculate possible penalties, and export the payment history.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/openaccountant/skills/tax-penalty-calc
Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent
npx skills add openaccountant/skills --skill tax-penalty-calc
Clone the repo
git clone --depth 1 https://github.com/openaccountant/skills

Made for: Claude Code.

Or install skills, the plugin that ships this one along with the rest of its 44 skills.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for tax-penalty-calc

README.md
[![agentmods](https://agentmods.dev/badge/skills/openaccountant/skills/tax-penalty-calc/github.svg)](https://agentmods.dev/skills/openaccountant/skills/tax-penalty-calc)
Your own site
<a href="https://agentmods.dev/skills/openaccountant/skills/tax-penalty-calc"><img src="https://agentmods.dev/badge/skills/openaccountant/skills/tax-penalty-calc/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for tax-penalty-calc

Your own site · 80×15
<a href="https://agentmods.dev/skills/openaccountant/skills/tax-penalty-calc"><img src="https://agentmods.dev/badge/skills/openaccountant/skills/tax-penalty-calc.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 18 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 929 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 $0.00018 $0.00929
Opus 5 $0.00009 $0.00464
Sonnet 5 $0.00004 $0.00186
Haiku 4.5 $0.00002 $0.00093

Measured 13d ago against content hash ef08617ea578, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

tax-penalty-calc 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 13d 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.

personal/tax-penalty-calc/SKILL.md · 80 lines

How it starts

The opening of the file, as written. The whole thing — 80 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Tax Underpayment Penalty Calculator

Overview

Estimates the IRS underpayment penalty (Form 2210) for taxpayers who did not pay enough estimated tax during the year. The penalty is essentially interest charged on the underpaid amount for each quarter, calculated from the quarterly due date to the payment date or April 15 filing deadline.

Wilson Tools Used

  • transaction_search — Find estimated tax payments made to the IRS, EFTPS, or state tax authorities with dates and amounts
  • spending_summary — Summarize total tax payments for the year
  • export_transactions — Export payment history for Form 2210 preparation

Workflow

  1. Determine the total tax liability for the year (from your completed return or estimate).
  2. Calculate the required annual payment (lesser of 90% of current year tax or 100%/110% of prior year tax).
  3. Divide the required annual payment by 4 to get the per-quarter minimum.
  4. Use transaction_search to find all estimated tax payments, noting the date and amount of each.
  5. For each quarter, compare what was paid by the due date against the required amount.
  6. For any quarter with a shortfall, calculate the penalty:

Penalty Calculation

penalty_per_quarter = underpayment_amount x (annual_rate / 365) x days_late
  • The IRS penalty rate is set quarterly based on the federal short-term rate + 3 percentage points.
  • As of early 2025, the rate is approximately 8% annually (verify at irs.gov/newsroom for current quarter).
  • Days late = number of days from the quarterly due date to the earlier of: the payment date or April 15.

Quarterly Due Dates and Penalty Periods

Quarter Due Date Penalty Runs Until
Q1 April 15 Payment date or April 15 of following year
Q2 June 15 Payment date or April 15 of following year
Q3 September 15 Payment date or April 15 of following year
Q4 January 15 Payment date or April 15

Example

  • Required quarterly payment: $5,000
  • Q2 payment made: $3,000 (shortfall of $2,000)
  • Days from June 15 to April 15 = 304 days
  • Penalty: $2,000 x (0.08 / 365) x 304 = $133.15

Read the full file on GitHub · 80 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. 13d ago First seen · 80 lines · 18 tokens per session scan A ef08617ea578

Subscribe to this mod's changes

tax-penalty-calc is a skill published in the GitHub repository openaccountant/skills (67 stars, last pushed 5mo ago), licensed MIT. It adds 18 tokens to every session and 929 once invoked, about $0.0001 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 2026-08-30.

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