diff --git a/conservancy_beancount/filters.py b/conservancy_beancount/filters.py
new file mode 100644
index 0000000000000000000000000000000000000000..7168eb9e32d07fcedc86e9240413767808426499
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+++ b/conservancy_beancount/filters.py
@@ -0,0 +1,35 @@
+"""filters.py - Common filters for postings"""
+# Copyright © 2020  Brett Smith
+#
+# This program is free software: you can redistribute it and/or modify
+# it under the terms of the GNU Affero General Public License as published by
+# the Free Software Foundation, either version 3 of the License, or
+# (at your option) any later version.
+#
+# This program is distributed in the hope that it will be useful,
+# but WITHOUT ANY WARRANTY; without even the implied warranty of
+# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+# GNU Affero General Public License for more details.
+#
+# You should have received a copy of the GNU Affero General Public License
+# along with this program.  If not, see <https://www.gnu.org/licenses/>.
+
+from . import data
+
+from typing import (
+    Iterable,
+)
+from .beancount_types import (
+    MetaKey,
+    MetaValue,
+)
+
+Postings = Iterable[data.Posting]
+
+def filter_meta_equal(postings: Postings, key: MetaKey, value: MetaValue) -> Postings:
+    for post in postings:
+        try:
+            if post.meta[key] == value:
+                yield post
+        except KeyError:
+            pass