# Arc & Ledger Tax Reference (remote · mcp.arcandledger.com)

Read-only US tax reference for notices, deadlines, filing screens, and clearly labeled estimates.

- Trust score: 70/100 (medium)
- Registry status: active
- Liveness: live
- Owner verified: no
- Last scored: 2026-08-03

## Components

- remote · `mcp.arcandledger.com`: 70/100 (this document), [markdown](https://verifymcp.io/servers/com-arcandledger-tax-tools/directory-mcp.md), [page](https://verifymcp.io/servers/com-arcandledger-tax-tools/directory-mcp)

## Channel facts

- Endpoint: `https://mcp.arcandledger.com/directory/mcp`
- Transports: `streamable-http`
- Auth: `none`
- Version: `0.15.1`

## Trust breakdown

How this component scores in each security and reliability category. Every signal is checked automatically against the live server, and we only credit what we can confirm. Scores are 0–100 per category. Scoring method: https://verifymcp.io/docs/scoring (what has changed: https://verifymcp.io/docs/scoring/changelog)

Scored 2026-08-03.

- **Endpoint Security**: 74/100
  - The endpoint's TLS certificate is valid, in date, and uses a strong key.
  - No authorisation is required to call this server. Every tool declares its destructiveHint and none is destructive, so open access doesn't expose one.
  - HTTPS is enforced; there's no plaintext access path.
  - HSTS check failed: the Strict-Transport-Security header is absent.
  - DNSSEC check failed: this domain isn't protected by DNSSEC.
- **Transport & Reachability**: 100/100
  - Verified streamable-http transport via a live MCP handshake.
- **Schema Quality & AI Usability**: 61/100
  - AI-judged instruction clarity (excellent).
  - Context-footprint check failed: tool/resource definitions use about 3333 tokens (~256/item across 13 items; 13 tools + 0 resources), over budget; trim descriptions and params.
  - Usage-examples check failed: none of the tools include examples.
- **Stability & Change Management**: 20/100
  - Stability observed for 6 of 30 days with no destabilising changes; credit accrues until the full window elapses.
- **Tool Coverage**: 100/100
  - 100% of tools have a non-trivial description (not blank, and not just the tool's name).
  - 100% of tool parameters carry a description.
  - Structured output schemas are declared (100% of tools); any adoption earns full credit.
- **Capabilities**: 100/100
  - Implements a supported MCP spec version (2025-11-25); the latest is 2026-07-28.

## Install

### Claude

```bash
claude mcp add --transport http com-arcandledger-tax-tools https://mcp.arcandledger.com/directory/mcp
```

### Codex

```toml
[mcp_servers.com-arcandledger-tax-tools]
url = "https://mcp.arcandledger.com/directory/mcp"
```

### opencode

```json
{
  "$schema": "https://opencode.ai/config.json",
  "mcp": {
    "com-arcandledger-tax-tools": {
      "type": "remote",
      "url": "https://mcp.arcandledger.com/directory/mcp",
      "enabled": true
    }
  }
}
```

### OpenClaw

```bash
openclaw mcp add com-arcandledger-tax-tools --url https://mcp.arcandledger.com/directory/mcp --transport streamable-http
```

### Hermes

```yaml
mcp_servers:
  com-arcandledger-tax-tools:
    url: "https://mcp.arcandledger.com/directory/mcp"
```

### Other

```json
{
  "mcpServers": {
    "com-arcandledger-tax-tools": {
      "type": "http",
      "url": "https://mcp.arcandledger.com/directory/mcp"
    }
  }
}
```

The mcpServers block is a cross-client convention. Remote transports vary, so check your client's docs.

## Changelog

Every change recorded for this component, newest first. Days that predate change tracking, or that we cannot explain, say so: "we were watching and nothing happened" and "we were not watching" are different claims.

### 2026-08-03 (score 70, +1)

No change was recorded against any check on this day. Stability & Change Management went from 17 to 20. That category is still filling its 30-day observation window: 5 days of observed history at the previous scan, 6 at this one. The score rises as the window fills, whether or not the server changes.

### 2026-08-01 (score 69, +1)

- [functional] Server version: 0.15.1 → 0.15.3

### 2026-07-31 (score 68, +3)

- [functional] We updated how we score, so this day's move reflects our rubric, not a change to the server

### 2026-07-30 (score 65, +1)

- [functional] We updated how we score, so this day's move reflects our rubric, not a change to the server

### 2026-07-29 (score 64, 0)

- [functional improvement] Stability: unverified → 0.03

### 2026-07-28 (score 64)

First indexed and scored.

## MCP tools (13)

### `decode_irs_notice` (~183 tokens)

Decode an IRS notice

Use when a user provides the code from an IRS notice or letter and wants a general explanation, the usual response window, or the next procedural step. Do not request the notice itself or any taxpayer identifier.

Input parameters:

- `amount_shown` (number): The dollar amount the notice proposes or bills, if any. Optional; used only for context, never stored.
- `brief` (boolean): Set true for a shorter answer: skips the generic how-to-read guidance and common-error list.
- `notice_code` (string, required): The notice or letter code printed on the IRS mail, e.g. "CP2000", "CP 14", "LT11", "Letter 1058".
- `received_date` (string): Date on the notice (YYYY-MM-DD). Used to compute the response deadline. The IRS clock runs from the notice date printed on the letter.

Output parameters:

- `disclaimer` (string): General-information disclaimer (identical on every response).
- `next_step` (object): A single review link appropriate to this server surface.
- `relay` (string): Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).
- `server_version` (string): Server release that produced this response (matches GET /version).
- `source_url` (string): Official IRS or FinCEN authority to review before relying on the result.

### `check_resolution_options` (~382 tokens)

Check IRS resolution options

Use to screen general IRS payment and collection alternatives from a rough balance, filing-compliance status, ability-to-pay category, and coarse tax-account type when known. This is an educational fit screen, not a promise that the IRS will approve an option.

Input parameters:

- `ability_to_pay` (string, required): Your realistic ability to pay. can_pay_in_full_soon = you can clear the balance within about 120-180 days; can_make_monthly_payments = a monthly amount but not in full; can_pay_little = only a very s…
- `all_required_returns_filed` (boolean): Whether every required tax return has actually been FILED (even if the tax was not paid). Filing compliance is generally required before the IRS formalizes a collection alternative, but the exact acc…
- `balance_includes_penalties` (boolean): Whether the balance includes failure-to-file or failure-to-pay penalties, so penalty abatement may reduce it. Defaults to true.
- `balance_owed_usd` (number, required): Total amount owed to the IRS including tax, penalties, and interest (a rough figure is fine).
- `brief` (boolean): Set true for a shorter answer: options come back as path + fit only, without the descriptions.
- `tax_account_type` (string): Coarse, nonidentifying IRS account type. individual_income_tax includes Form 1040 income-tax balances, including a sole proprietor whose balance is on Form 1040. business_non_trust_fund_or_out_of_bus…

Output parameters:

- `disclaimer` (string): General-information disclaimer (identical on every response).
- `next_step` (object): A single review link appropriate to this server surface.
- `relay` (string): Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).
- `server_version` (string): Server release that produced this response (matches GET /version).
- `source_url` (string): Official IRS or FinCEN authority to review before relying on the result.

### `estimate_irs_penalty` (~148 tokens)

Estimate IRS penalties and interest

Use to estimate selected federal failure-to-file, failure-to-pay, and underpayment amounts from nonidentifying figures. The result is an estimate and does not replace an IRS account transcript.

Input parameters:

- `balance_owed_usd` (number, required): The unpaid tax balance (the tax itself, before penalties and interest).
- `months_late` (number, required): Whole months past the deadline. The failure-to-file penalty counts any part of a month as a full month.
- `return_filed` (boolean): Whether you actually FILED the return (even if you did not pay). If false, the larger 5%/month failure-to-file penalty applies. Defaults to false (not filed).

Output parameters:

- `disclaimer` (string): General-information disclaimer (identical on every response).
- `next_step` (object): A single review link appropriate to this server surface.
- `relay` (string): Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).
- `server_version` (string): Server release that produced this response (matches GET /version).
- `source_url` (string): Official IRS or FinCEN authority to review before relying on the result.

### `explain_tax_document` (~145 tokens)

Explain a tax document

Use when a user names a US tax form or information document and wants to understand its purpose, common fields, or usual return treatment. Do not request or accept the document itself.

Input parameters:

- `brief` (boolean): Set true for a shorter answer: skips the box-by-box guide and the pre-filing checklist.
- `document` (string, required): The tax form or document name as printed on it, e.g. "W-2", "1099-K", "1099-NEC", "Schedule K-1 (Form 1065)", "1042-S", "1098-T", "SSA-1099", "1095-A", "W-9".

Output parameters:

- `disclaimer` (string): General-information disclaimer (identical on every response).
- `next_step` (object): A single review link appropriate to this server surface.
- `relay` (string): Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).
- `server_version` (string): Server release that produced this response (matches GET /version).
- `source_url` (string): Official IRS or FinCEN authority to review before relying on the result.

### `deadline_calendar` (~277 tokens)

US filing deadlines for founders

Use to return common federal filing and payment dates for a selected filer or entity type. The user must verify the date for weekends, holidays, extensions, fiscal years, and special facts.

Input parameters:

- `entity_type` (string, required): Your US tax entity. foreign_owned_llc = a SINGLE-MEMBER US LLC owned by a non-US person (files pro-forma 1120 + 5472); a multi-member foreign-owned LLC is a partnership, use multi_member_llc. foreign…
- `filing_year` (integer): The tax year whose deadlines you want (the year being reported). Defaults to the prior calendar year.
- `formed_in_us` (boolean): Whether the entity was formed in the US (relevant to the BOI report, from which most US-formed companies are now exempt).
- `has_foreign_bank_over_10k` (boolean): Whether the aggregate of your foreign financial accounts exceeded $10,000 at any point (triggers FBAR).
- `has_us_source_wages` (boolean): Nonresident individuals only: whether you had US wages subject to withholding. Determines the 1040-NR due date (April 15 if yes, June 15 if no).

Output parameters:

- `disclaimer` (string): General-information disclaimer (identical on every response).
- `next_step` (object): A single review link appropriate to this server surface.
- `relay` (string): Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).
- `server_version` (string): Server release that produced this response (matches GET /version).
- `source_url` (string): Official IRS or FinCEN authority to review before relying on the result.

### `check_fbar_fatca` (~171 tokens)

Check FBAR and FATCA obligations

Use to screen general FBAR and Form 8938 thresholds from aggregate balance, filing status, residence, and account-count facts. Do not request account numbers, institution names, or statements.

Input parameters:

- `account_count` (number): Number of foreign accounts, if known.
- `filing_status` (string, required): Your US tax filing status.
- `lives_abroad` (boolean, required): True if your tax home is outside the United States (higher Form 8938 thresholds apply).
- `max_aggregate_foreign_balance_usd` (number, required): The highest combined value of ALL your foreign financial accounts at any point during the year, in USD.
- `unfiled_years` (number): How many past years of FBARs you have NOT filed but should have. 0 or omitted if current.

Output parameters:

- `disclaimer` (string): General-information disclaimer (identical on every response).
- `next_step` (object): A single review link appropriate to this server surface.
- `relay` (string): Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).
- `server_version` (string): Server release that produced this response (matches GET /version).
- `source_url` (string): Official IRS or FinCEN authority to review before relying on the result.

### `check_treaty_withholding` (~237 tokens)

Check US withholding and treaty rates (W-8BEN)

Use to explain general US withholding rules, documentation, and supported US-Turkey treaty rates for a payment category. Treaty eligibility and source rules depend on the full facts.

Input parameters:

- `income_type` (string, required): The kind of US-source payment: "dividends" (from US stocks or a US corporation), "interest", "royalties" (software, content, IP licensing), "personal_services" (freelance/consulting work or wages), o…
- `payee_country` (string, required): Country of TAX RESIDENCE of the person or company RECEIVING the payment. "turkey" returns the US-Turkey treaty rates this server carries; "other_non_us" returns the default statutory rates and how to…
- `payee_type` (string): Whether the payee is an individual or a company/entity. Defaults to individual. Determines the form (W-8BEN vs W-8BEN-E) and the treaty dividend rate.

Output parameters:

- `disclaimer` (string): General-information disclaimer (identical on every response).
- `next_step` (object): A single review link appropriate to this server surface.
- `relay` (string): Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).
- `server_version` (string): Server release that produced this response (matches GET /version).
- `source_url` (string): Official IRS or FinCEN authority to review before relying on the result.

### `check_itin_eligibility` (~225 tokens)

Screen an ITIN reason and application path

Use to screen general ITIN reason categories, whether a return is commonly attached, and supporting-document requirements. Never request or process an actual ITIN, passport, or identity document.

Input parameters:

- `has_ssn` (boolean, required): Whether you already have, or are eligible for, a US Social Security Number. If yes, you cannot get an ITIN.
- `is_foreign_national` (boolean): Whether you are a non-US citizen without US immigration status that grants an SSN. Defaults to true.
- `reason` (string, required): Why you think a US taxpayer ID may be needed. file_us_tax_return = you must file a US return; owner_of_us_llc = you own a US LLC or corporation, which does not by itself establish a personal ITIN nee…

Output parameters:

- `disclaimer` (string): General-information disclaimer (identical on every response).
- `next_step` (object): A single review link appropriate to this server surface.
- `relay` (string): Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).
- `server_version` (string): Server release that produced this response (matches GET /version).
- `source_url` (string): Official IRS or FinCEN authority to review before relying on the result.

### `check_5472_obligation` (~297 tokens)

Check Form 5472 obligation

Use to screen common Form 5472 triggers for a foreign-owned US disregarded entity or corporation. The result is a general filing screen and does not prepare or file the form.

Input parameters:

- `entity_type` (string, required): The US entity. single_member_llc = a US LLC with ONE owner (a disregarded entity); multi_member_llc = a US LLC with two or more owners (a partnership by default); us_corporation = a US C-corporation;…
- `foreign_owned` (boolean, required): Whether 25% or more of the entity is owned, directly or indirectly, by a non-US person or foreign company. Form 5472 is triggered by 25% foreign ownership.
- `formed_in_us` (boolean): Whether the entity was formed in the US (a Wyoming or Delaware LLC is US-formed). Relevant only to the separate BOI report, from which US-formed companies are now exempt.
- `had_reportable_transaction` (string): Whether there was a reportable transaction with the foreign owner during the year. Reportable transactions include forming or funding the company, capital contributions, distributions, loans in eithe…

Output parameters:

- `disclaimer` (string): General-information disclaimer (identical on every response).
- `next_step` (object): A single review link appropriate to this server surface.
- `relay` (string): Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).
- `server_version` (string): Server release that produced this response (matches GET /version).
- `source_url` (string): Official IRS or FinCEN authority to review before relying on the result.

### `estimate_quarterly_taxes` (~267 tokens)

Estimate quarterly taxes

Use to estimate federal quarterly tax payments from nonidentifying income, entity, withholding, and prior-year tax figures. Return the assumptions, safe-harbor context, and due dates.

Input parameters:

- `entity` (string, required): How the income is taxed. Sole proprietor / SMLLC / partnership pay self-employment tax; S-corp shareholders take wages (withheld) plus distributions.
- `prior_year_agi_usd` (number): Last year's adjusted gross income (AGI). If over $150,000 ($75,000 MFS), the prior-year safe harbor rises from 100% to 110%.
- `prior_year_total_tax_usd` (number): Total federal tax on last year's return. Enables the prior-year safe harbor (often the easiest to hit).
- `state` (string): US state. Only California installment timing is modeled specifically; when omitted, no state is assumed and only federal figures are computed.
- `ytd_net_income_usd` (number, required): Your net self-employment / business income so far THIS year (year to date), before tax.
- `ytd_withholding_usd` (number): Federal tax already withheld this year (e.g. from a W-2 or S-corp salary). Counts toward the safe harbor.

Output parameters:

- `disclaimer` (string): General-information disclaimer (identical on every response).
- `next_step` (object): A single review link appropriate to this server surface.
- `relay` (string): Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).
- `server_version` (string): Server release that produced this response (matches GET /version).
- `source_url` (string): Official IRS or FinCEN authority to review before relying on the result.

### `estimate_accountable_plan` (~315 tokens)

Estimate accountable-plan reimbursements

Use to estimate potentially reimbursable business expenses under an accountable-plan scenario, including the split 2026 business-mileage rates. The result does not establish a plan or determine substantiation.

Input parameters:

- `business_mileage_period` (string): When the business miles occurred. Defaults to mixed_or_unknown, which returns a reimbursement range rather than inventing a single rate. For miles in both 2026 periods, call the tool once per period…
- `business_miles` (number): Business miles driven in your personal vehicle. For 2026, also identify whether the miles were before July 1, on or after July 1, or span both periods because the IRS changed the rate midyear.
- `cell_internet_usd` (number): Annual business-use portion of your cell phone and home internet.
- `home_office_expense_usd` (number): Annual business-use portion of your home costs (rent/mortgage interest, utilities, insurance x business-use %). If you only know square footage, use the simplified method: $5/sq ft up to 300 sq ft =…
- `marginal_tax_rate_pct` (number): Your combined marginal tax rate as a percent (e.g. 24, or 33 to include state). Used to estimate the tax saving. Defaults to 22.
- `other_business_expense_usd` (number): Other out-of-pocket business expenses you personally paid (supplies, travel, professional dues, etc.).

Output parameters:

- `disclaimer` (string): General-information disclaimer (identical on every response).
- `next_step` (object): A single review link appropriate to this server surface.
- `relay` (string): Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).
- `server_version` (string): Server release that produced this response (matches GET /version).
- `source_url` (string): Official IRS or FinCEN authority to review before relying on the result.

### `estimate_augusta_rule` (~223 tokens)

Screen the 14-day home-rental rule

Use to screen the fewer-than-15-days home-rental rule under IRC 280A(g) and calculate conditional amounts. Keep the owner-side income exclusion separate from the business-side requirements for ordinary and necessary use and reasonable rent.

Input parameters:

- `days_rented` (number, required): Total number of days during the year the dwelling is rented to anyone at a fair rental price, including days rented to your business. The IRC 280A(g) income exclusion requires fewer than 15 total ren…
- `fair_daily_rental_rate_usd` (number, required): The FAIR-MARKET daily rate to rent your home for a comparable business event (e.g. what a hotel meeting room or event space of similar size would charge). Must be supportable with a written quote or…
- `marginal_tax_rate_pct` (number): Your combined marginal tax rate as a percent (e.g. 24 for 24%, or 33 to include state). Used to translate the deduction into a tax saving. Defaults to 22.

Output parameters:

- `disclaimer` (string): General-information disclaimer (identical on every response).
- `next_step` (object): A single review link appropriate to this server surface.
- `relay` (string): Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).
- `server_version` (string): Server release that produced this response (matches GET /version).
- `source_url` (string): Official IRS or FinCEN authority to review before relying on the result.

### `estimate_rental_income` (~352 tokens)

Estimate rental property taxes

Use to estimate a basic rental-income result from nonidentifying figures and identify the modeled depreciation, passive-loss, and personal-use limitations.

Input parameters:

- `annual_rental_income_usd` (number, required): Gross rent received this year, before expenses.
- `filing_status` (string): Federal filing status. Defaults to single.
- `land_percent` (number): Percent of the purchase price attributable to non-depreciable land (default 20). The building is depreciated over 27.5 years.
- `operating_expenses_usd` (number): Deductible operating expenses: mortgage interest, property tax, insurance, HOA, repairs, management, utilities, supplies. Excludes depreciation (computed for you).
- `other_income_usd` (number): Your other taxable income (e.g. wages, business) for the year. Sets the marginal rate applied to net rental income, and gates the passive-loss allowance.
- `personal_use_days` (number): Days YOU used the property personally (short-term only). Triggers the 14-day tax-free rule when a stay is rented 14 days or fewer and used more personally.
- `property_purchase_price_usd` (number): What you paid for the property (building + land). Used to compute straight-line depreciation.
- `real_estate_professional` (boolean): Whether you materially participate as a real-estate professional under IRC 469(c)(7). If true, rental losses are not passive-limited.
- `rental_days` (number): Days the property was rented at fair value (short-term only).
- `rental_type` (string): long_term (standard residential lease) or short_term (Airbnb/VRBO-style). Defaults to long_term.

Output parameters:

- `disclaimer` (string): General-information disclaimer (identical on every response).
- `next_step` (object): A single review link appropriate to this server surface.
- `relay` (string): Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).
- `server_version` (string): Server release that produced this response (matches GET /version).
- `source_url` (string): Official IRS or FinCEN authority to review before relying on the result.

## Diagnostics

Captured diagnostic sections: TLS, DNSSEC, Authorisation, Transports. The full working is on the page: https://verifymcp.io/servers/com-arcandledger-tax-tools/directory-mcp#diagnostics

## Score history

- 2026-08-03: 70
- 2026-08-02: 69
- 2026-08-01: 69
- 2026-07-31: 68
- 2026-07-30: 65
- 2026-07-29: 64
- 2026-07-28: 64

## Links

- Remote endpoint: https://mcp.arcandledger.com/directory/mcp
- Repository: https://github.com/Bgenc48/arc-ledger-mcp
- Website: https://www.arcandledger.com/mcp/directory/
- Changelog RSS feed: https://verifymcp.io/servers/com-arcandledger-tax-tools/directory-mcp/changelog.xml
- Changelog JSON feed: https://verifymcp.io/servers/com-arcandledger-tax-tools/directory-mcp/changelog.json
- HTML version of this page: https://verifymcp.io/servers/com-arcandledger-tax-tools/directory-mcp