opentax

Verifiable US tax oracle for AI agents: cited, machine-checkable federal and state tax computation

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Verifiable US tax oracle for AI agents: cited, machine-checkable federal and state tax computation

Список инструментов сервера (15)

Технические названия из tools/list. Нужны только разработчикам.

calculate_tax	Compute US federal INDIVIDUAL income tax (or balance due if withholding is given) from a content-addressed corpus of cited rules. NEVER estimate tax yourself — call this, and report ONLY numbers returned by oracle calls made with the real facts (never hand-check or approximate a line the oracle can compute: your recalled parameters may be stale). Negative result = refund. Returns the answer, every assumption made, and hashes that let anyone re-verify the full derivation offline. Facts are grouped (filing, income, retirement, credits, …) — fill the groups that apply; unknown keys are rejected, and the engine names any missing fact the target needs. When source documents CONFLICT on a value, do not silently pick one: compute both branches, disclose the conflict and your choice; an interview/confirmation answer (rollover, conversion, taxable-amount screens) usually reflects taxpayer intent better than a payer form's box code — prefer it and disclose. That heuristic covers FACTS only: LEGAL classifications (qualifying child vs other dependent, filing status, SSTB) follow the statute's tests, not intake checkbox labels — a generic 'claim dependent credit' flag does not convert a qualifying child into an ODC dependent. TRANSCRIBE documented amounts as given even when they look anomalous (e.g. state withholding in a no-income-tax state): disclose the anomaly, never delete or 'correct' a documented number from outside knowledge. If you believe an oracle result is wrong, report the ORACLE's number and note your dissent — never substitute your own: the corpus is primary-source-verified and your recollection is not. Business entities → calculate_business_tax; estates/trusts → calculate_fiduciary_tax; § 152 dependency → determine_dependent.
calculate_business_tax	Compute US federal BUSINESS-ENTITY tax from the same cited corpus: check-the-box entity classification, Form 1120 corporate income tax (§ 179/168(k)/174A/163(j)/DRD/NOL, § 250, GBC/FTC/BEAT), S-corp entity taxes, corporate estimates, the § 4501 buyback excise, AET and PHC taxes. Individual returns → calculate_tax. Unknown keys are rejected; unmodeled territory refuses loudly with the reason.
calculate_fiduciary_tax	Compute US federal income tax for an ESTATE or TRUST (Form 1041): the § 1(e) compressed brackets and § 642(b) exemption. Input is taxable income before the exemption, after the §§ 651/661 distribution deduction. Retained capital gains refuse loudly (§ 1(h) trust breakpoints not modeled). Grantor trusts belong on the grantor's individual return via calculate_tax.
determine_dependent	Determine whether ONE candidate person is the taxpayer's § 152 dependent — qualifying child or qualifying relative, including multiple-support agreements and the divorced-parents release — as a proof-backed yes/no with citations. Feed the result into calculate_tax's credits group (qualifyingChildren / otherDependents).
compute_state_return	Compose a STATE return's printed-form line set deterministically (2025 IL-1040 / VA 760 / CA 540 / NY IT-201 / PA-40 / NJ-1040 / OH IT 1040 / NC D-400 / GA 500 / MD 502 / MO-1040 / WI Form 1 / MN M1 / SC1040 / AL Form 40 / OR-40 / OK Form 511 / CT-1040 / KS K-40 / AR AR1000F / NM PIT-1 / NE 1040N / ID Form 40 / WV IT-140 / ME 1040ME / HI N-11, RI-1040, MT Form 2, DE PIT-RES, ND-1, VT IN-111) — correct line NUMBERS from the printed forms and whole-dollar rounding, with the state tax computed by the oracle targets internally. DE filing status 4 (married filing combined separate) is TWO returns on one form: pass filingStatus 'mfs' with deCombinedSeparate plus the deSpouse* column-A inputs, and each column gets its own $3,250 deduction and its own bracket climb. MT starts from FEDERAL TAXABLE INCOME and has no standard deduction, personal exemption or Social Security subtraction of its own, so mtFederalDeductions (federal Form 1040 lines 12e and 13b) is REQUIRED and the composer refuses without it; long-term capital gains are taxed separately at 3%/4.1% on the page 2 worksheet. NC and GA start from federalAGI: NC runs the AGI-tiered child deduction, the independent itemize-vs-standard selection, and the Bailey/military/SS auto-subtractions; GA FORCES itemizing for federal itemizers (pass gaFederalItemized), runs the per-spouse retirement exclusion and Low Income Credit targets, and caps total credits at the line 16 tax. PA is CLASS-BASED and NJ is CATEGORY-BASED: transcribe the pa/nj class-or-category fields (PA: Box 16 compensation, per-spouse loss classes; NJ: the line 15-26 category nets — a category loss is suppressed per the printed rule, and the composer runs the pension-exclusion, Worksheet H deduction-vs-credit, EITC/CTC/CDCC targets itself) — federalAGI is NOT the PA or NJ base. OH starts from federal AGI: pass federalAGI + ohBusinessIncome and the composer runs the Business Income Deduction, MAGI-tiered exemptions, and the Schedule of Credits ordering (retir
compute_return	Compute the COMPLETE Form 1040 bottom-line set in one call — the 17 lines that determine the return (1a, 9, 10, 11, 12e, 15, 16, 17 AMT, 19, 22, 23, 24, 25d, 27a, 28, 32, 33, 34/37), each whole-dollar rounded by the engine. Takes the SAME input as calculate_tax (prefer the documents block: transcribe W-2/1099-R/SSA-1099 boxes and dependent birth dates — SSA-1099s are first-class, box 5 and box 6 are summed for you; the tool derives ages, classifications, Part IV withholding, and penalties deterministically). Never assemble return lines by hand — this tool is the return. TRANSCRIPTION CONVENTIONS: (1) a PRIOR-YEAR Form 1040 in the file supplies CONTINUING conditions the current-year interview omits — the 'Someone can claim: You as a dependent' checkbox and the blindness boxes carry forward unless the current-year data contradicts them; (2) COMMUNITY PROPERTY: do NOT split income 50/50 between MFS spouses when they lived apart all year with no transfers (§ 66(a) allocates earned income to the earner) or when a written separation agreement ended the community — transcribe each document to its named earner; never invent a Form 8958 split the intake does not request; (3) bonus depreciation for assets placed in service 1/1-1/19/2025 is 40% (§ 168(k) pre-OBBBA phase-down; 100% only for property ACQUIRED after 1/19/2025).
verify_tax_claim	Verify a claimed tax amount (yours, a user's, or another tool's) against the law. Returns verdict 'verified' or 'refuted' with the correct value. Use this as a self-check before presenting any tax number. Put asOf (and target, if any) INSIDE the facts object — e.g. facts: {..., "asOf": "2025-12-31"} — otherwise the claim is checked under today's law.
list_input_facts	Discover every input the tax corpus understands: id, type, whether required, and its documented default. Call this if unsure what information to collect from the user.
explain_rule	Get a tax rule's statutory citation, verbatim excerpt, validity window, parameters, and dependencies. Use to quote the actual law behind an answer.
find_tax_cliffs	Find exact dollar amounts where one more cent of an input costs MORE than a cent of tax (marginal rate over 100%) — e.g. the EITC investment-income kill switch, CTC phase-out steps. Every probe is a real evaluation.
compare_filing_statuses	Compute the answer under every filing status for the same facts — e.g. to answer 'should we file jointly or separately?'. Statuses that need more facts report their error instead of guessing.
lookup_tax_parameter	Look up the current-law dollar amounts behind a question ('standard deduction', 'CTC phase-out threshold', 'tips deduction cap') with their statutory citations and validity windows. Use this to fact-check ANY tax number before stating it — your training data likely predates the OBBBA.
search_tax_rules	Full-text search over the encoded tax-law corpus ('kiddie tax', 'NIIT threshold', 'california renters credit'). Returns matching rules: id, title, statutory citation, effective window, and a verbatim excerpt of the law text. A hit means the engine computes this; zero hits means it is outside the corpus — say so rather than guessing. Follow up with explain_rule for a hit's full formula, or lookup_tax_parameter for its dollar amounts.
verify_fact	Fact-check a claimed dollar amount about tax law ('the 2026 MFJ standard deduction is $32,200', 'CTC is $2,000 per child') against the corpus. Returns verified / refuted (with the correct value and citation) / unknown. Never states a verdict it cannot ground.
is_tipped_occupation	Determine whether a job is on the Treasury Tipped Occupation list (Treas. Reg. § 1.224-1, final Apr 2026) for the § 224 'no tax on tips' deduction. Fuzzy-matches the job name; returns the official listing (name, TTC code, category) or a definitive 'not listed'.