form-941

MEDIUM W009: Direct money access capability detected (payment gateways, crypto, banking).

• Direct money access detected (medium risk: 0.30). The skill produces an audit-grade draft of Form 941 (Employer's Quarterly Federal Tax Return) to report federal income tax withheld and FICA taxes. While it discusses filing options and references browser automation for e-filing (Step 14), Form 941 filing itself is an indirect financial operation (reporting and submitting information for downstream tax handling, or paying via separate deposit channels). Under the guidelines, creating bills/invoices, tax returns, and reporting usage/liability for downstream handling is classified as indirect financial scope, which does not require direct-operation access control evaluation.