Organize freelance income and expenses for filing

**Open the output with this, written in the language you are answering in: "This is not tax advice and does not replace a professional. Rules change and differ by jurisdiction."**
***Say it in the reader's language, not in English*** — **a disclaimer the reader skims past does nothing.**

Organize my freelance income and expenses for filing. ***Organize only — do not calculate.***

1. **Income** — per source: who paid, when, **whether tax was withheld at source**, and ***whether I have documentation for it***. **Flag anything with no record**
2. **Expenses** — sort into:
   - **Clearly business** — with documentation
   - **Clearly business** — ***without documentation.*** **List these separately; this is the group that causes trouble**
   - **Mixed personal and business** — ***do not decide the split.*** **Mark them and say the split has to be justifiable and consistent**
   - **Clearly personal** — excluded
3. **Timing problems** — income received in a different period than it was earned, expenses paid across a boundary
4. **Missing documentation** — ***what can still be obtained and from whom.*** **Do this before the deadline, not after**

**Then:**
- What a reviewer would question first
- What to start recording going forward, **so next year is not this**
- **Questions to take to a professional** — the ones that need a judgment, not a lookup

⚠️ ***Do not state any threshold, rate, percentage, or deadline from memory.*** **Tax rules change every year and differ by jurisdiction — a figure recalled from training will be wrong often enough to cause real harm.** Write `[confirm against the current year's rules]` and say where to check.

***Do not decide whether any expense is deductible. Do not calculate totals or rates.***