roam/tax-returnsstatus.org

• tax-returns/status
  • Organized so far
  • Full institution/policy picture (as of 2026-10-04)
  • Known gaps remaining
  • Non-institution documents found, not yet filed (open decisions — ask user before acting)
  • Context for accountant conversations (not a filing/action item, background only)

tax-returns/status

Living status tracker for tax-returns. Update this whenever documents are organized or gaps get resolved so a new session can resume immediately without re-deriving anything. See tax-returns/todos for the actionable task list. See tax-returns/phoenix for the detailed Phoenix product map and year-by-year balance table.

Organized so far

• Phoenix: tax-returns/2016/Phoenix through tax-returns/2026/Phoenix populated. Full product/balance audit done 2026-10-04 — see tax-returns/phoenix. Six distinct products found (not three): pension מקיפה 3766380012 (fund #209, since 01/07/2016), pension משלימה 7189612018 (since 01/02/2024, missing 2024 & 2025 annuals), life insurance 3766373017 (went מסולקת/paid-up 2024, cancelled 2025), plus two previously-unknown study-fund accounts (007-229-296086-000 since 12/12/2018, and 007-907-538010-000 since 03/02/2022) both fully transferred out to Migdal during 2023, and a health-insurance product (policy 6433001010 etc., pure risk, not tracked for balances). The generic filename "דוח לשנת 20XX.pdf" (2016-2018) turned out to be the HEALTH insurance report, not pension — another instance of the filename trap.
• Migdal: tax-returns/2022/Migdal through 2025/Migdal populated. Life insurance policy 22005480 (2022-2025, cancelled by 2025, pure risk/no cash value — nothing to withdraw). Study fund, 3 accounts: 44474194 and 44474197 (the two carrying rollover money) were BOTH FULLY WITHDRAWN during 2025 — confirmed via the 2025 annual report's ב.4 movements table, both end 2025 at exactly 0.00 ₪. This is a real taxable withdrawal event, worth flagging to the accountant. Source chain fully resolved 2026-10-04 (see tax-returns/phoenix): 44474194's money is Altshuler Shaham study-fund account 000772309 (vintage 01/11/2018) → transferred into a Phoenix study-fund account (007-907-538010-000, opened 03/02/2022) → transferred out of Phoenix (-5,399.22 ₪ in 2023) → landed in Migdal 44474194. Not a direct Altshuler→Migdal transfer as previously logged; Phoenix was an intermediate stop. 44474197 (66,750.92 ₪, much larger) is CONFIRMED ex-Phoenix: Phoenix study-fund account 007-229-296086-000 transferred out -65,997.71 ₪ in 2023, matching after ~2 years of growth. Account 44474199 (vintage 01/03/2023, tied to current employer אפלייד מטריאלס) is the only one still active, balance 63,441.44 ₪ as of end 2025, tax-free withdrawal eligibility date explicitly stated in-document as 29/03/2029 (standard 6-year study-fund lockup from first deposit).
• Mor: tax-returns/2025/Mor and 2026/Mor populated. קופת גמל תגמולים ופיצויים, account 1291666. User joined Mor 28/07/2025; money vintage 01/10/2018, employer גיטה טכנולוגיות. Pre-2025 source RESOLVED 2026-10-04 (see tax-returns/phoenix): Phoenix life insurance 3766373017's 2025 "כספים שהעברת מהפוליסה" outflow is -101,603.71 ₪ with components -32,186.97/-26,636.30/-42,780.44 — an EXACT match to Mor's incoming 101,603.71 ₪ (32,186.97 עמית תגמולים + 26,636.30 מעסיק תגמולים + 42,780.44 מעסיק פיצויים). The Phoenix policy's תום תקופת הביטוח (07/08/2025) lines up with the user's Mor join date (28/07/2025). Source institution is Phoenix, not an unknown institution — this closes out the long-standing Mor-source investigation; no further chasing needed (Mor direct/שגיא יוגב inquiry no longer necessary unless accountant wants independent confirmation). Severance portion (45,252 ₪) likely already withdrawable; contributions portion (62,222 ₪) pension-locked to age 60.
• Harel: tax-returns/2017/Harel through 2025/Harel populated, from ~/downloads (lowercase, different/messier folder). Harel pension 2017-2019 (tied to IDF career service, explains old Phoenix-pension question). Harel career-military study fund (קרן חיסכון לצבא קבע), account 39097425, continuous 2017-2025.
• Analyst: tax-returns/2025/Analyst and 2026/Analyst populated, from ~/Downloads (capital D). קופת גמל, account 11354243 ("אנליסט חיסכון לילד" originally — a childhood account opened by the user's mother). RESOLVED: tax-returns/2025/Analyst/טופס העברה מאלטשולר שחם.pdf (Form 1032) confirms the pre-2025 source was אלטשולר שחם גמל ופנסיה בע"מ (Altshuler Shaham), fund "אלטשולר שחם גמל לבני 50 עד 60", account 43064837, transferred 23-24/07/2025.

• Altshuler Shaham: DONE for 2017-2025 (2026-10-04). tax-returns/<year>/Altshuler Shaham/ populated for 2017-2025, sourced from ~/attach/ (9 password-protected PDFs, password 0302, decrypted via qpdf; originals kept encrypted in ~/attach, untouched). Two distinct accounts/products found across these files:

  1. קופת גמל לתגמולים (provident fund), self-employed status, vintage 05/05/1994 (the childhood account from the user's mother). Account number 006218525 under Psagot branding (2017-2019, ₪75,999→₪82,167), renamed to 43064837 under Altshuler Shaham branding (2021-2025) — the 2021 report explicitly shows ₪91,171.55 "כספים שהועברו מפסגות" that year, confirming continuity (Psagot was acquired by Altshuler Shaham — same relationship, not a new account). Balance hits exactly ₪0.00 by end of 2025 — this is the confirmed Analyst-transfer account (see above), already resolved via Form 1032. Gap: no 2020 document for this account (the 2020 file in the batch is the other account, below) — history otherwise runs 2017-2019, 2021-2025.
  2. קרן השתלמות (study fund), salaried status, employer גיטה טכנולוגיות בע"מ, account 000772309, vintage 01/11/2018, eligible for tax-free withdrawal 30/11/2024, balance ₪5,291.44 end of 2020. Appears ONLY in the 2020 file — not present in any other year 2017-2019 or 2021-2025 among these 9 documents. This money's full destination chain (2026-10-04): transferred into a Phoenix study-fund account in 2022, then from Phoenix into Migdal 44474194 in 2023 — see tax-returns/phoenix. Filed as tax-returns/2020/Altshuler Shaham/דוח שנתי מפורט לשנת 2020 - קרן השתלמות.pdf (distinct filename from the other years' קופת גמל לתגמולים reports, since it's a different product).
• Menora Mivtachim: DONE for 2017-2022 (2026-10-04, newly discovered institution). tax-returns/<year>/Menora Mivtachim/ populated for 2017-2022, sourced from ~/menora/ (6 unencrypted PDFs, copied as-is; originals left in ~/menora untouched). Single small account: קופת גמל לתגמולים ולחיסכון, salaried status, account 39121432, vintage 02/07/2017, last employer צה"ל - מת"ש - שירותי מס (IDF payroll) — tied to the same career-military period as Harel, a previously-unknown third institution from that era. Balance grew modestly 2017 (₪176.57) → 2021 (₪1,859.88), then the 2022 report's movements table shows ₪1,824.09 "כספים שהועברו מהחשבון" (transferred out) during 2022, zeroing the account. RULED OUT as the Mor source (resolved to Phoenix, see above) — far too small and closed three years before Mor's 2025 join date. Likely consolidated into Harel's ongoing military study fund/pension around 2022, but not confirmed — low priority to chase given the trivial amount.
• tax-returns/_Summaries/ has the 2026-10-02 broker aggregator report (Sagi Yogev). Did NOT list Harel, undercounted Migdal, and didn't list Altshuler Shaham or Menora — treat as an incomplete, point-in-time snapshot, not authoritative.

Full institution/policy picture (as of 2026-10-04)

1. Phoenix — six products, see tax-returns/phoenix for full detail. Pension "מקיפה" 3766380012 (since 01/07/2016, fund #209, active); pension "כללית"/"משלימה" 7189612018 (since 01/02/2024, MISSING 2024 & 2025 annual, active); life insurance 3766373017 (paid-up 2024, cancelled 2025 — confirmed transferred to Mor); two study-fund accounts (007-229-296086-000 since 2018, 007-907-538010-000 since 2022) both fully transferred to Migdal in 2023; health insurance policy 6433001010 etc. (pure risk, no balance to track).
2. Migdal — DONE. Two of three study-fund accounts withdrawn in 2025 (see above); only 44474199 remains, unlockable tax-free 29/03/2029. Sources of both 44474194 and 44474197 now fully traced through Phoenix (see above) — RESOLVED, no longer "not independently re-verified."
3. Mor — DONE, including source. Pre-2025 money confirmed as a transfer from Phoenix life insurance 3766373017 (see above) — no longer an open question.
4. Harel — DONE, two products, no gaps in years available.
5. Analyst — DONE. Pre-2025 source confirmed as Altshuler Shaham account 43064837 (see above).
6. Altshuler Shaham (אלטשולר שחם) — DONE for 2017-2025 (see above). Password for ~/attach source PDFs: 0302.
7. Menora Mivtachim (מנורה מבטחים) — DONE for 2017-2022 (see above). Account closed 2022, nothing further to chase.
8. Clal — NOT STARTED. Pure risk life insurance policy 4672059 since 01/08/2025. Low priority.

Known gaps remaining

• Phoenix life insurance policy 3766373017 detailed reports missing 2020-2023 (have 2018, 2019, 2024, 2025) — end-2023 closing balance (81,161.00 ₪) is nonetheless recoverable from the 2024 report's prior-year comparison row, see tax-returns/phoenix.
• Phoenix policy 7189612018 ("כללית"/"משלימה") missing annual reports for 2024 and 2025 (only Q1/Q2 2026 quarterly) — end-2025 balance (35,769 ₪) is nonetheless recoverable from the 2026-Q1 report's opening-balance field.
• Phoenix pension מקיפה (3766380012) has no standalone document for 2016, 2017, or 2018; the 2018 closing balance (0.00 ₪, deposits were backlogged) is recoverable from the 2019 report's comparison row only.
• Altshuler Shaham provident account (006218525/43064837): missing a 2020 annual report specifically (have 2017-2019, 2021-2025).
• Clal: entire history missing (nothing downloaded yet) — low priority.
• Menora Mivtachim account 39121432's 2022 transfer-out destination (₪1,824.09) is unconfirmed — probably Harel, not verified. Low priority given the trivial amount.

Non-institution documents found, not yet filed (open decisions — ask user before acting)

• tax-returns/7391_15_12_2024_13_08_23.pdf — Israeli Form 106 (annual employer tax/withholding certificate, ~= W-2) for tax year 2018, employer גיטה טכנולוגיות בע"מ, via payroll processor Hilan. Loose at project root, filing convention undecided.
• Root-level "Streamline …" PDFs (engagement letter, client checklist, items-to-bring list, all "2020-2022") — accountant's own Streamlined Procedure intake/reference docs. Loose at project root, filing convention undecided.

Context for accountant conversations (not a filing/action item, background only)

• "פיצויים" (severance) component in pension/provident/gemel accounts is pre-funded monthly by employers (~8.33%/month). Under a "Section 14" arrangement (standard in Israeli tech employment), this money is unconditionally the employee's and follows them between institutions — doesn't revert to the employer. Money stays tax-deferred in Israel inside the pension/provident-fund wrapper; relevant to PFIC/FBAR characterization for the Streamlined filing.
• Israeli provident-fund (קופת גמל) liquidity rules depend on deposit date: pre-2008 deposits are generally lump-sum/"הוני" eligible; post-2008 "תגמולים" deposits are pension-locked (annuity-only from age 60, with a narrow small-pension lump-sum exception); "פיצויים" (severance) deposits follow separate release rules tied to employment termination. Study funds (קרן השתלמות) become tax-free withdrawable 6 years after first deposit, per-account — confirmed exact dates are stated directly in each account's annual report ("מועד זכאות למשיכת כספים").
• Israeli retirement fund transfers are siloed by TYPE: a קופת גמל (provident) can generally only transfer to another קופת גמל, a קרן פנסיה (pension) only to another pension, a קרן השתלמות (study fund) only to another study fund — cross-type moves require a specific triggering event (retirement/death/disability). This is the key logic used to rule out Migdal/Harel/Menora as Mor's source, and to trace the Altshuler→Phoenix→Migdal study-fund chain and the Phoenix-life-insurance→Mor transfer.
• 2025 withdrawal/transfer events worth flagging to the accountant: Migdal study-fund accounts 44474194 and 44474197 were both fully withdrawn/emptied during 2025 (real taxable events, not just transfers). Phoenix life insurance 3766373017 was cancelled in 2025 with its ~101,603.71 ₪ balance transferred (not cashed out) into Mor. The Mor severance portion (45,252 ₪) may also already be withdrawable given the user's employer changed from גיטה טכנולוגיות to אפלייד מטריאלס before 2023.
• User had a career/standing military service track (צבא קבע / צה"ל) starting ~01/07/2016, with its own dedicated pension (Harel, ended ~2019), study fund (Harel, ongoing through 2025), and a third small provident account (Menora Mivtachim, 2017-2022, now closed) — all separate from civilian-employer retirement products.
• User's childhood savings account (started 05/05/1994, parent-opened) moved from Psagot to Altshuler Shaham (acquisition, same account/relationship, renumbered 006218525→43064837) before being transferred into Analyst in 2025 under the user's own name.
• User's employer גיטה טכנולוגיות (pre-אפלייד מטריאלס) is linked to multiple money trails now fully traced: the Mor provident account (via Phoenix life insurance), the Altshuler Shaham study-fund account (via a Phoenix intermediate stop → Migdal 44474194), and a second Phoenix study-fund account directly → Migdal 44474197.