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io.github.Invaro/opentax

REMOTE · OPENTAX.INVARO.AI · 2 COMPONENTS · SCANNED SEP 25

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

Available components

remote · opentax.invaro.ai 76 npm · @invaro/opentax 74
0 this week 76 Trust /100
Trust breakdown (7 categories)

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. How we score → Why this is hard to score →

Endpoint Security63
Transport & Reachability100
Schema Quality & AI Usability53
  • AI-judged instruction clarity (excellent).Pass
  • Context-footprint check failed: tool/resource definitions use about 22555 tokens (~1503/item across 15 items; 15 tools + 0 resources), over budget; trim descriptions and params. See how to fix → Fail
  • Usage-examples check failed: none of the tools include examples. See how to fix → Fail
Stability & Change Management97
  • Stability check failed: schema churn in the 30 days we've observed: 0 tool removals, 1 breaking changes, 0 auth/transport breaks, 0 additions. See how to fix → Fail
Tool Coverage99
  • 100% of tools have a non-trivial description (not blank, and not just the tool's name).Pass
  • 97% of tool parameters carry a description.Partial
Tool Safety100
  • No prompt-injection markers were found in the server instructions, tool names or descriptions we captured.Pass
  • We read all 15 captured tool definition(s), and no name or description among them implies an irreversible operation.Pass
  • An AI judge read all 15 captured unit(s) of tool text and found none that tries to manipulate the model reading it.Pass
Capabilities100
  • Implements a supported MCP spec version (2025-11-25); the latest is 2026-07-28.Pass
Install

How do I install the io.github.Invaro/opentax MCP server?

io.github.Invaro/opentax is a hosted endpoint at https://opentax.invaro.ai/mcp, so there is nothing to install locally. Ready-made configuration for Claude, Cursor, VS Code, Codex and 5 more is on this page, copied from each client's own documentation.

remote · opentax.invaro.ai

# add to Claude Code
claude mcp add --transport http invaro-opentax 'https://opentax.invaro.ai/mcp'
// .cursor/mcp.json
{
  "mcpServers": {
    "invaro-opentax": {
      "url": "https://opentax.invaro.ai/mcp"
    }
  }
}
// .vscode/mcp.json
{
  "servers": {
    "invaro-opentax": {
      "type": "http",
      "url": "https://opentax.invaro.ai/mcp"
    }
  }
}
# ~/.codex/config.toml
[mcp_servers.invaro-opentax]
url = "https://opentax.invaro.ai/mcp"
// opencode.json
{
  "$schema": "https://opencode.ai/config.json",
  "mcp": {
    "invaro-opentax": {
      "type": "remote",
      "url": "https://opentax.invaro.ai/mcp",
      "enabled": true
    }
  }
}
# add to OpenClaw
openclaw mcp add invaro-opentax --url 'https://opentax.invaro.ai/mcp' --transport streamable-http
# ~/.hermes/config.yaml
mcp_servers:
  invaro-opentax:
    url: "https://opentax.invaro.ai/mcp"
// ~/.netclaw/config/netclaw.json
{
  "McpServers": {
    "invaro-opentax": {
      "Transport": "http",
      "Url": "https://opentax.invaro.ai/mcp"
    }
  }
}
# add to Vellum
assistant mcp add invaro-opentax -t streamable-http -u 'https://opentax.invaro.ai/mcp'
// mcp.json
{
  "mcpServers": {
    "invaro-opentax": {
      "type": "http",
      "url": "https://opentax.invaro.ai/mcp"
    }
  }
}

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

Changelog

Every change we have recorded for this component, newest first. Security-relevant changes are always shown. ▲ marks a change for the better, ▼ a change for the worse; unmarked changes are neutral.

  • 25 Sept 26 0
    • We updated how we score, so this day's move reflects our rubric, not a change to the server See what changed → functional
  • 10 Sept 26 0
    • Tool “compute_state_return” rewrote its description, which is the text the model reads security
    • Schema quality: 1356 → 1503 ▼ functional
    • Server version: 0.1.0 → 0.5.0 functional
    • “calculate_business_tax” added an optional parameter “includeProof” cosmetic
    • “calculate_fiduciary_tax” added an optional parameter “includeProof” cosmetic
    • “calculate_tax” added an optional parameter “includeProof” cosmetic
    • “calculate_tax” added an optional parameter “strict” cosmetic
    • “compute_return” added an optional parameter “includeProof” cosmetic
    • “compute_return” added an optional parameter “strict” cosmetic
    • “compute_state_return” added an optional parameter “deAdditionalDeductionBoxes” cosmetic
    • “compute_state_return” added an optional parameter “deAge60OrOver” cosmetic
    • “compute_state_return” added an optional parameter “deAge60Persons” cosmetic
    • “compute_state_return” added an optional parameter “deCharitableContributions” cosmetic
    • “compute_state_return” added an optional parameter “deCombinedSeparate” cosmetic
    • “compute_state_return” added an optional parameter “deDomiciledForPensionExclusion” cosmetic
    • “compute_state_return” added an optional parameter “deEarnedIncome” cosmetic
    • “compute_state_return” added an optional parameter “deEligibleRetirementIncome” cosmetic
    • “compute_state_return” added an optional parameter “deExemptions” cosmetic
    • “compute_state_return” added an optional parameter “deFederalChildCareCredit” cosmetic
    • “compute_state_return” added an optional parameter “deItemizedDeductions” cosmetic
    • “compute_state_return” added an optional parameter “deItemizes” cosmetic
    • “compute_state_return” added an optional parameter “deMilitaryPension” cosmetic
    • “compute_state_return” added an optional parameter “deOtherStateIncome” cosmetic
    • “compute_state_return” added an optional parameter “deOtherStateTaxPaid” cosmetic
    • “compute_state_return” added an optional parameter “dePensionIncome” cosmetic
    • “compute_state_return” added an optional parameter “deQualifiesElderlyDisabled” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseAdditionalDeductionBoxes” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseAdditions” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseAge60OrOver” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseAge60Persons” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseDomiciledForPensionExclusion” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseEarnedIncome” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseEligibleRetirementIncome” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseExemptions” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseFederalAgi” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseItemizedDeductions” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseMilitaryPension” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseOtherStateIncome” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseOtherStateTaxPaid” cosmetic
    • “compute_state_return” added an optional parameter “deSpousePensionIncome” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseQualifiesElderlyDisabled” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseSubtractions” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseTaxableSocialSecurity” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseTuitionAbleContributions” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseUsObligationInterest” cosmetic
    • “compute_state_return” added an optional parameter “deSpouseVolunteerFirefighters” cosmetic
    • “compute_state_return” added an optional parameter “deTuitionAbleContributions” cosmetic
    • “compute_state_return” added an optional parameter “deUsObligationInterest” cosmetic
    • “compute_state_return” added an optional parameter “deUseRateSchedule” cosmetic
    • “compute_state_return” added an optional parameter “deVolunteerFirefighters” cosmetic
    • “compute_state_return” added an optional parameter “hiCapitalGainsStatutoryThreshold” cosmetic
    • “compute_state_return” added an optional parameter “hiCasualtyLosses” cosmetic
    • “compute_state_return” added an optional parameter “hiCharitableContributions” cosmetic
    • “compute_state_return” added an optional parameter “hiChildCareExpenses” cosmetic
    • “compute_state_return” added an optional parameter “hiChildCareQualifyingPersons” cosmetic
    • “compute_state_return” added an optional parameter “hiChildRestraintSystemPurchased” cosmetic
    • “compute_state_return” added an optional parameter “hiCreditForward” cosmetic
    • “compute_state_return” added an optional parameter “hiDependentCareBenefits” cosmetic
    • “compute_state_return” added an optional parameter “hiDisabledPersons” cosmetic
    • “compute_state_return” added an optional parameter “hiEarnedIncome” cosmetic
    • “compute_state_return” added an optional parameter “hiEitcCarryover2022” cosmetic
    • “determine_dependent” added an optional parameter “includeProof” cosmetic
    • “compute_state_return” reworded the description of “federalAGI” cosmetic
    • “compute_state_return” dropped the optional parameter “idAdoptionExpenses” cosmetic
    • “compute_state_return” dropped the optional parameter “idApplyToNextYear” cosmetic
    • “compute_state_return” dropped the optional parameter “idBlindFiler” cosmetic
    • “compute_state_return” dropped the optional parameter “idBusinessCredits” cosmetic
    • “compute_state_return” dropped the optional parameter “idChildCareExpenses” cosmetic
    • “compute_state_return” dropped the optional parameter “idCollegeSavingsContributions” cosmetic
    • “compute_state_return” dropped the optional parameter “idCreditRecapture” cosmetic
    • “compute_state_return” dropped the optional parameter “idDependentCareBenefitsExcluded” cosmetic
    • “compute_state_return” dropped the optional parameter “idDonateFoodCredit” cosmetic
    • “compute_state_return” dropped the optional parameter “idDonations” cosmetic
    • “compute_state_return” dropped the optional parameter “idEarnedIncome” cosmetic
    • “compute_state_return” dropped the optional parameter “idEducationalContributions” cosmetic
    • “compute_state_return” dropped the optional parameter “idEnergyDeviceCost2022” cosmetic
    • “compute_state_return” dropped the optional parameter “idEnergyDeviceCost2023” cosmetic
    • “compute_state_return” dropped the optional parameter “idEnergyDeviceCost2024” cosmetic
    • “compute_state_return” dropped the optional parameter “idEnergyDeviceCost2025” cosmetic
    • “compute_state_return” dropped the optional parameter “idEntityPayments” cosmetic
    • “compute_state_return” dropped the optional parameter “idFederalItemized” cosmetic
    • “compute_state_return” dropped the optional parameter “idFederalItemizedDeductions” cosmetic
    • “compute_state_return” dropped the optional parameter “idFederalNolDeduction” cosmetic
    • “compute_state_return” dropped the optional parameter “idFirstTimeHomeBuyerContributions” cosmetic
    • “compute_state_return” dropped the optional parameter “idFoodCreditExcludedPersons” cosmetic
    • “compute_state_return” dropped the optional parameter “idFoodCreditPartialMonths” cosmetic
    • “compute_state_return” dropped the optional parameter “idFoodCreditPartialPersons” cosmetic
    • “compute_state_return” dropped the optional parameter “idForeignTaxCredit” cosmetic
    • “compute_state_return” dropped the optional parameter “idFuelsTaxDue” cosmetic
    • “compute_state_return” dropped the optional parameter “idFuelsTaxRefund” cosmetic
    • “compute_state_return” dropped the optional parameter “idHealthPremiumsDeductedElsewhere” cosmetic
    • “compute_state_return” dropped the optional parameter “idHealthPremiumsPaid” cosmetic
    • “compute_state_return” dropped the optional parameter “idHomeFamilyDeduction” cosmetic
    • “compute_state_return” dropped the optional parameter “idHomeFamilyMembers” cosmetic
    • “compute_state_return” dropped the optional parameter “idHomeFamilyPartialMonths” cosmetic
    • “compute_state_return” dropped the optional parameter “idIdahoNolCarryover” cosmetic
    • “compute_state_return” dropped the optional parameter “idInvestmentTaxCredit” cosmetic
    • “compute_state_return” dropped the optional parameter “idLtcDeductedElsewhere” cosmetic
    • “compute_state_return” dropped the optional parameter “idLtcPremiumsPaid” cosmetic
    • “compute_state_return” dropped the optional parameter “idMedicalSavingsContributions” cosmetic
    • “compute_state_return” dropped the optional parameter “idMilitaryPayOutsideIdaho” cosmetic
    • “compute_state_return” dropped the optional parameter “idNetCapitalGain” cosmetic
    • “compute_state_return” dropped the optional parameter “idNonIdahoBondInterest” cosmetic
    • “compute_state_return” dropped the optional parameter “idOrganDonationExpenses” cosmetic
    • “compute_state_return” dropped the optional parameter “idOtherRefundableCredits” cosmetic
    • “compute_state_return” dropped the optional parameter “idOtherStateIncome” cosmetic
    • “compute_state_return” dropped the optional parameter “idOtherStateTaxDue” cosmetic
    • “compute_state_return” dropped the optional parameter “idParentalChoiceCredit” cosmetic
    • “compute_state_return” dropped the optional parameter “idPenaltyAndInterest” cosmetic
    • “compute_state_return” dropped the optional parameter “idPersonalPropertyTaxes” cosmetic
    • “compute_state_return” dropped the optional parameter “idPriorYearCredit” cosmetic
    • “compute_state_return” dropped the optional parameter “idQbiDeduction” cosmetic
    • “compute_state_return” dropped the optional parameter “idQualifiedCapitalGain” cosmetic
    • “compute_state_return” dropped the optional parameter “idQualifyingChildren” cosmetic
    • “compute_state_return” dropped the optional parameter “idQualifyingRetirementBenefits” cosmetic
  • 9 Sept 26 0
    • Tool “compute_state_return” rewrote its description, which is the text the model reads security
    • “compute_state_return” reworded the description of “federalAGI” cosmetic
  • 8 Sept 26 −1

    We did not load change detail this far back for this component, so this day may have recorded more than is shown.

    • Stability: pass → fail ▼ security
    • A breaking change shipped without a version bump: still 0.1.0 ▼ security
    • Tool “compute_state_return” rewrote its description, which is the text the model reads security
    • “compute_state_return” dropped the required parameter “jurisdiction” ▼ functional
    • “compute_state_return” added an optional parameter “idHomeFamilyMembers” cosmetic
    • “compute_state_return” added an optional parameter “idQualifiedCapitalGain” cosmetic
    • “compute_state_return” added an optional parameter “idChildCareExpenses” cosmetic
    • “compute_state_return” added an optional parameter “idCollegeSavingsContributions” cosmetic
    • “compute_state_return” added an optional parameter “arEarnedIncome” cosmetic
    • “compute_state_return” added an optional parameter “arWithholding1099” cosmetic
    • “compute_state_return” added an optional parameter “arTaxesPaid” cosmetic
    • “compute_state_return” added an optional parameter “idEnergyDeviceCost2025” cosmetic
    • “compute_state_return” added an optional parameter “idBlindFiler” cosmetic
    • “compute_state_return” added an optional parameter “idOtherStateTaxDue” cosmetic
    • “compute_state_return” added an optional parameter “idHomeFamilyPartialMonths” cosmetic
    • “compute_state_return” added an optional parameter “idParentalChoiceCredit” cosmetic
    • “compute_state_return” added an optional parameter “idEntityPayments” cosmetic
    • “compute_state_return” added an optional parameter “idPriorYearCredit” cosmetic
    • “compute_state_return” added an optional parameter “arAge65Count” cosmetic
    • “compute_state_return” added an optional parameter “arDevelopmentallyDisabledDependents” cosmetic
    • “compute_state_return” added an optional parameter “arPensionTaxableSpouse” cosmetic
    • “compute_state_return” added an optional parameter “arPoliticalContributions” cosmetic
    • “compute_state_return” added an optional parameter “idEducationalContributions” cosmetic
    • “compute_state_return” added an optional parameter “idQualifyingChildren” cosmetic
    • “compute_state_return” added an optional parameter “idFoodCreditPartialMonths” cosmetic
    • “compute_state_return” added an optional parameter “arMilitaryPay” cosmetic
    • “compute_state_return” added an optional parameter “arAmendedPaid” cosmetic
    • “compute_state_return” added an optional parameter “idOrganDonationExpenses” cosmetic
    • “compute_state_return” added an optional parameter “arOtherStateTaxPaid” cosmetic
    • “compute_state_return” added an optional parameter “arSpouseShortTermGain” cosmetic
    • “compute_state_return” added an optional parameter “idOtherRefundableCredits” cosmetic
    • “compute_state_return” added an optional parameter “idEnergyDeviceCost2023” cosmetic
    • “compute_state_return” added an optional parameter “idOtherStateIncome” cosmetic
    • “compute_state_return” added an optional parameter “arOtherStateIncome” cosmetic
    • “compute_state_return” added an optional parameter “idAdoptionExpenses” cosmetic
    • “compute_state_return” added an optional parameter “arMilitaryRetirementPrimary” cosmetic
    • “compute_state_return” added an optional parameter “idHealthPremiumsDeductedElsewhere” cosmetic
    • “compute_state_return” added an optional parameter “arAlimonyReceived” cosmetic
    • “compute_state_return” added an optional parameter “idIdahoNolCarryover” cosmetic
    • “compute_state_return” added an optional parameter “idDonations” cosmetic
    • “compute_state_return” added an optional parameter “arUnderestimatePenalty” cosmetic
    • “compute_state_return” added an optional parameter “arSpouseAdjustments” cosmetic
    • “compute_state_return” added an optional parameter “idApplyToNextYear” cosmetic
    • “compute_state_return” reworded the description of “federalAGI” cosmetic
    • “compute_state_return” dropped the optional parameter “moEnterpriseZoneSpouse” cosmetic
    • “compute_state_return” dropped the optional parameter “mdTwoIncomeLesserSpouseNet” cosmetic
    • “compute_state_return” dropped the optional parameter “moFagiYou” cosmetic
    • “compute_state_return” dropped the optional parameter “moEnterpriseZoneYou” cosmetic
    • “compute_state_return” dropped the optional parameter “mdItemizing” cosmetic
    • “compute_state_return” dropped the optional parameter “mdInterestCharges” cosmetic
    • “compute_state_return” dropped the optional parameter “ksOtherStateTaxPaid” cosmetic
    • “compute_state_return” dropped the optional parameter “ilChildUnder12” cosmetic
    • “compute_state_return” dropped the optional parameter “md502crPartBB” cosmetic
    • “compute_state_return” dropped the optional parameter “moCapitalGainYou” cosmetic
    • “compute_state_return” dropped the optional parameter “moFederalItemized” cosmetic
    • “compute_state_return” dropped the optional parameter “mdHomebuyerPenalty” cosmetic
    • “compute_state_return” dropped the optional parameter “moPublicPensionSpouse” cosmetic
    • “compute_state_return” dropped the optional parameter “ksCheckoffs” cosmetic
    • “compute_state_return” dropped the optional parameter “ksOtherStateIncome” cosmetic
    • “compute_state_return” dropped the optional parameter “ksCharitableContributions” cosmetic
    • “compute_state_return” dropped the optional parameter “ksK120sCredit” cosmetic
    • “compute_state_return” dropped the optional parameter “moPayrollTaxAddback” cosmetic
    • “compute_state_return” dropped the optional parameter “mnStateRefund” cosmetic
    • “compute_state_return” dropped the optional parameter “mnStdBoxes” cosmetic
    • “compute_state_return” dropped the optional parameter “mnDependents” cosmetic
    • “compute_state_return” dropped the optional parameter “mnOtherTaxes14a” cosmetic
    • “compute_state_return” dropped the optional parameter “ilPropertyTaxPaid” cosmetic
    • “compute_state_return” dropped the optional parameter “mdFederalItemized” cosmetic
    • “compute_state_return” dropped the optional parameter “moBusinessIncomeYou” cosmetic
    • “compute_state_return” dropped the optional parameter “moOtherTaxesYou” cosmetic
    • “compute_state_return” dropped the optional parameter “moOtherDeductions” cosmetic
    • “compute_state_return” dropped the optional parameter “ksAmendedPaid” cosmetic
    • “compute_state_return” dropped the optional parameter “mo529Deposit” cosmetic
    • “compute_state_return” dropped the optional parameter “moCapitalGainSpouse” cosmetic
    • “compute_state_return” dropped the optional parameter “ksPenalty” cosmetic
    • “compute_state_return” dropped the optional parameter “ksStateRefund” cosmetic
    • “compute_state_return” dropped the optional parameter “moNetStateIncomeTaxes” cosmetic
    • “compute_state_return” dropped the optional parameter “mnPenaltyInterest” cosmetic
    • “compute_state_return” dropped the optional parameter “mnNetInvestmentIncome” cosmetic
    • “compute_state_return” dropped the optional parameter “ksItemize” cosmetic
    • “compute_state_return” dropped the optional parameter “mdChildCareTwoOrMoreDependents” cosmetic
  • 27 Aug 26 77

    First indexed and scored.

Diagnostics

Diagnostic detail from the automated scan of this channel: what the scanner observed at each step, so you can see exactly where a check passed or failed. It is informational only and never changes the trust score.

Captured 25 Sept 2026 · Probed https://opentax.invaro.ai/mcp

TLS valid

Negotiated TLS 1.3 with TLS_AES_128_GCM_SHA256 .

Subject Issuer Valid from Valid until Key Signature Serial
CN=opentax.invaro.ai CN=YR2,O=Let's Encrypt,C=US 23 Sept 2026 22 Dec 2026 RSA 2048 SHA256-RSA 615be7c3c8c3012a44d262da2fa2f03e571
SANs: opentax.invaro.ai
CN=YR2,O=Let's Encrypt,C=US (CA) CN=Root YR,O=ISRG,C=US 3 Sept 2025 2 Sept 2028 RSA 2048 SHA256-RSA 4ebd24947e24d394802d84a52fd5b319
CN=Root YR,O=ISRG,C=US (CA) CN=ISRG Root X1,O=Internet Security Research Group,C=US 13 May 2026 2 Sept 2032 RSA 4096 SHA256-RSA f24b6d17f9d9ad7cb1c9fea78782699f

Background: What to check on a remote MCP endpoint →

DNSSEC insecure

Validation of opentax.invaro.ai. — Not signed

Zone DS Keys Algorithms Outcome
. trust_anchor 20326, 38696 8, 8 Verified
ai. present 3799 8 Verified
invaro.ai. absent Unsigned (proven) parent-signed NSEC/NSEC3 proves an unsigned delegation
Authentication No authorisation required

The endpoint answered without asking for a token. Anyone who knows the URL can reach it.

Result No authorisation required
HTTP status 200
Header Value
strict-transport-security max-age=63072000

Background: How OAuth 2.1 works in the 2026 MCP spec →

Transports 2 probes
Transport URL Outcome Status Location
streamable-http https://opentax.invaro.ai/mcp Verified 200
http (plaintext) http://opentax.invaro.ai/mcp HTTPS enforced 308 https://opentax.invaro.ai/mcp
MCP tools · 15 exposed · ~22,555 tokens

The tools this component advertises to a client, with an estimated token cost for each. Expand a tool to see its parameters and schema. The per-tool counts are indicative and are not scored directly; the schema's total context footprint is one signal in Schema Quality & AI Usability. A tool's description is untrusted text the model reads on every call, which is what makes this list a security surface and not just an inventory: how tool poisoning works →

Tool Tokens
calculate_business_tax ~3,711

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.

NameTypeReqDescription
asOfstring–REQUIRED for computation: the law-in-force date — use the intended tax year's year-end (e.g. "2025-12-31" for TY2025). Omitting it is an error, never a default.
corpAccumulatedEandPStartnumber|string–Accumulated earnings and profits at the close of the PRECEDING year (§ 535(c)(2) minimum-credit offset). In dollars.
corpAdjustedOrdinaryGrossIncomenumber|string–Adjusted ordinary gross income (§ 543(b)(2)) — the 60% test base. In dollars.
corpAvgAdjustedFinancialStatementIncomenumber|string–3-year-average adjusted financial statement income (§ 56A) — over $1 billion triggers the corporate AMT, which this engine refuses to approximate. In dollars.
corpAvgGrossReceipts3yrnumber|string–3-year-average annual gross receipts (§ 448(c) test: $31M for 2025, $32M for 2026 — at or below it the § 163(j) limit does not apply). In dollars.
corpBaseErosionTaxBenefitsnumber|string–Base erosion tax benefits for the year (§ 59A(c)(2)) — include the base-erosion percentage of any NOL deduction (§ 59A(c)(1)(B)). Added back to reach modified taxable income. In dollars.
corpBaseErosionTestMetboolean–The corporation's base erosion percentage is 3% or more (2% for banks/securities dealers) — one of the two § 59A applicable-taxpayer tests. BEAT applies only to $500M+ multinationals.
corpBusinessInterestExpensenumber|string–Business interest expense (§ 163(j): limited to 30% of EBITDA-based ATI unless the § 448(c) gross-receipts test is met). In dollars.
corpCapitalGainsnumber|string–The corporation's capital gains for the year (§ 1211(a): losses offset only these; net gain is ordinary-rate income for a corporation). In dollars.
corpCapitalLossesnumber|string–The corporation's capital losses for the year, including prior-year § 1212(a) carryovers being used (allowed only to the extent of capital gains). In dollars.
corpCharitableContributionsnumber|string–The corporation's charitable contributions — current-year gifts plus allowable prior-year § 170(d)(2) carryovers being used (both subject to the same ceiling and, from 2026, the OBBBA floor). In doll…
corpDividendsPaidnumber|string–Dividends paid during the year (the § 561 dividends-paid deduction for the accumulated-earnings computation). In dollars.
corpDividendsReceivednumber|string–Dividends received from other taxable domestic corporations (§ 243 DRD; must also be included in corpGrossIncome). Enter only dividends on stock meeting the § 246(c) holding period (held more than 45…
corpDomesticResearchnumber|string–Domestic research or experimental expenditures — currently deductible under § 174A (OBBBA, permanent from 2025). In dollars.
corpDrdOwnershipTierstring–Ownership of the dividend-paying corporation: under 20% (50% DRD), 20–80% (65% DRD), or 80%+ affiliated (100% DRD, § 243(a)(3)).
corpEquipmentPurchasesnumber|string–Cost of qualified § 168(k) property acquired AND placed in service this year (acquired after January 19, 2025 — 100% bonus depreciation, OBBBA-permanent). EXCLUDE passenger automobiles (the § 280F lu…
corpFDDEInumber|string–TY2025: foreign-derived intangible income (FDII); TY2026+: foreign-derived deduction eligible income (FDDEI, OBBBA — QBAI abolished). The § 250 deduction applies 37.5% (2025) / 33.34% (2026+). In dol…
corpFilesConsolidatedReturnboolean–The corporation joins a consolidated return (§§ 1501-1504) — intercompany eliminations and SRLY rules are not modeled, so this refuses.
corpFiscalYearFilerboolean–The corporation uses a FISCAL taxable year (or files a § 443 short-period return). Fiscal and short years are not modeled — the OBBBA parameters (§ 250 rates, § 59A 10.5%, § 960(d) 90%, § 448(c) $32M…
corpForeignResearchnumber|string–FOREIGN research or experimental expenditures paid this year — capitalized and amortized over 15 years (§ 174; first-year deduction is 1/30 under the midpoint convention). In dollars.
corpForeignSourceIncomeGeneralnumber|string–Foreign-source taxable income in the general basket (§ 904 limitation numerator; § 861 expense allocation attested). In dollars.
corpForeignTaxesGeneralnumber|string–Creditable foreign income taxes in the § 904(d) GENERAL basket. In dollars.
corpForeignTaxesNCTInumber|string–Foreign taxes attributable to the § 951A basket (GILTI/NCTI) — the § 960(d) deemed-paid credit takes the 80% (2025) / 90% (2026+, OBBBA) allowance, no carryovers. In dollars.
corpGrossIncomenumber|string–The corporation's gross income (§ 61), INCLUDING any dividends received, any § 951 subpart F and § 951A NCTI/GILTI inclusions with their § 78 gross-ups (§ 951A(a) is a gross-income INCLUSION — the §…
corpIsCoveredCorporationboolean–The corporation is a 'covered corporation' for the § 4501 stock-repurchase excise tax: a domestic corporation whose stock is traded on an established securities market (§ 4501(b)).
corpIsLargeCorporationboolean–The corporation had taxable income of $1,000,000 or more in any of the 3 preceding taxable years (§ 6655(g)(2) 'large corporation' — may not use the prior-year safe harbor).
corpIsPersonalServiceCorpboolean–The corporation's principal function is services in health, law, engineering, architecture, accounting, actuarial science, performing arts, or consulting (§ 535(c)(2)(B): $150,000 minimum credit inst…
corpIsREITorRICboolean–The corporation is a real estate investment trust (§ 856) or regulated investment company (§ 851). REFUSES — their dividends-paid deduction and distribution requirements are not modeled.
corpNCTInumber|string–TY2025: the § 951A GILTI inclusion (with its § 78 gross-up); TY2026+: net CFC tested income (NCTI, OBBBA). The § 250 deduction applies 50% (2025) / 40% (2026+). The inclusion itself is GROSS INCOME (…
corpNOLCarryforwardnumber|string–Net operating loss carryforward available this year (§ 172: deduction limited to 80% of taxable income before the NOL; post-TCJA, no carrybacks). In dollars.
corpOrdinaryDeductionsnumber|string–Ordinary business deductions (salaries, rents, prior-year amortization, …) — everything EXCEPT charitable contributions, the dividends-received deduction, and NOLs, which have their own limited rules…
corpOwnedByFiveOrFewerboolean–More than 50% of the stock's value was owned (directly or via § 544 attribution) by 5 or fewer individuals during the last half of the year (§ 542(a)(2)).
corpPHCIncomenumber|string–Personal holding company income (§ 543: dividends, interest, royalties, annuities, certain rents). In dollars.
corpPortfolioDebtFinancedPercent––Average indebtedness percentage (0-100) of debt-financed portfolio stock (§ 246A) — reduces the 50%/65% DRD proportionally; 0 = not debt-financed.
corpPriorYearTaxnumber|string–Tax shown on the corporation's preceding-year return (§ 6655(d) prior-year prong; unavailable if that year showed zero tax or was short). In dollars.
corpReasonableNeedsRetentionnumber|string–Earnings retained for the reasonable needs of the business (§§ 535(c)(1), 537 — documented needs; part of the accumulated earnings credit). In dollars.
corpSection179Costnumber|string–Cost of § 179 property the corporation elects to expense — including qualified real property (roofs, HVAC, fire/security systems on nonresidential real property, § 179(d)(1)(B)(ii)) that § 168(k) can…
corpSection245ADividendsnumber|string–Foreign-source portion of dividends received from specified 10-percent-owned foreign corporations, eligible for the § 245A participation-exemption DRD (100%). Must also be included in corpGrossIncome…
corpStockIssuedFMVnumber|string–Fair market value of stock issued by the corporation during the taxable year (including to employees) — netted against repurchases under § 4501(c)(3). In dollars.
corpStockRepurchasedFMVnumber|string–Fair market value of the corporation's own stock repurchased (§ 317(b) redemptions and economically similar transactions) during the taxable year, for the § 4501 excise. In dollars.
corpTIThrough3Monthsnumber|string–Corporate taxable income for the first 3 months (§ 6655(e) annualization, installments 1-2). In dollars.
corpTIThrough6Monthsnumber|string–Corporate taxable income for the first 6 months (§ 6655(e) annualization, installment 3). In dollars.
corpTIThrough9Monthsnumber|string–Corporate taxable income for the first 9 months (§ 6655(e) annualization, installment 4). In dollars.
corpTaxableIncomenumber|string–The C corporation's taxable income BEFORE the § 250 deduction, if already computed — used as-is when provided. Leave at 0 to have the engine compute it from corpGrossIncome and the deduction componen…
corpUndistributedPHCIncomenumber|string–Undistributed personal holding company income (§ 545: taxable income adjusted, less federal taxes and the dividends-paid deduction). In dollars.
employeeAnnualWagesnumber|string–One employee's annual wages, for the employer-side payroll-tax target (§ 3111 FICA + FUTA). In dollars.
entityLegalFormstring–The business's state-law legal form: a limited liability company, or a state-law corporation (a per-se corporation under Treas. Reg. § 301.7701-2(b)(1)).
filedForm2553SElectionboolean–The entity filed a timely Form 2553 S election under § 1362(a)(1) (for an eligible entity this also deems association classification, Reg. § 301.7701-3(c)(1)(v)(C)).
filedForm8832CorpElectionboolean–The entity filed a Form 8832 election to be classified as an association taxable as a corporation (Treas. Reg. § 301.7701-3(c)).
generalBusinessCreditsnumber|string–Aggregate current-year § 38(b) general business credits (e.g. the § 41 research credit target's result) — limited under § 38(c). In dollars.
includeProofboolean–include the full proof artifact in the response as `proof` (PROOF-FORMAT v2: every applied rule, input, assumption and rounding, verifiable offline against corpusMerkleRoot; ~200 KB). Default false —…
llcMemberCount––Number of members (owners) of the LLC — one member defaults to disregarded-entity treatment, two or more to partnership (Treas. Reg. § 301.7701-3(b)(1)).
qreAvgPrior3Yearsnumber|string–Average annual qualified research expenses over the 3 preceding years — 0 means no prior QREs (the 6% startup rate of § 41(c)(4)(B) applies). In dollars.
qreCurrentYearnumber|string–Qualified research expenses for the current year (§ 41(b); § 41(d) qualification attested). In dollars.
sCorpGrossReceiptsnumber|string–The S corporation's gross receipts for the year (§ 1375). In dollars.
sCorpHasAccumulatedEandPboolean–The S corporation has accumulated earnings and profits from C-corporation years at the close of the year (§ 1375 applies only then).
sCorpHasIneligibleShareholderboolean–Any shareholder is ineligible under § 1361(b)(1)(B)–(C): a nonresident alien, or an entity other than an estate or eligible trust/exempt organization.
sCorpHasMultipleStockClassesboolean–The corporation has more than one class of stock (§ 1361(b)(1)(D); differences in voting rights alone do not create a second class, § 1361(c)(4)).
sCorpNetPassiveIncomenumber|string–Passive investment income net of directly-connected deductions (§ 1375(b)(2)). In dollars.
sCorpPassiveInvestmentIncomenumber|string–The S corporation's passive investment income — royalties, rents, dividends, interest, annuities (§ 1375(b)(3)). In dollars.
sCorpRecognizedBuiltInGainnumber|string–Net recognized built-in gain during the § 1374(d)(7) 5-year recognition period after a C-to-S conversion (0 if the period has passed or there was no conversion). In dollars.
sCorpShareholderCount––Number of shareholders, counting married couples and § 1361(c)(1) family members as one (§ 1361(b)(1)(A): may not exceed 100).
sCorpTaxableIncomeAsCnumber|string–The S corporation's taxable income computed as if it were a C corporation (§§ 1374(b)(1)/1375(b)(1)(B) cap). In dollars.
targetstring–rule to derive (default: us.federal.corp.entity_level_income_tax — the classification-aware entity income tax). Other targets: us.federal.corp.entity_classification, .taxable_income, .income_tax_afte…

No output schema declared.

No examples provided.

calculate_fiduciary_tax ~395

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.

NameTypeReqDescription
asOfstring–REQUIRED for computation: the law-in-force date — use the intended tax year's year-end (e.g. "2025-12-31" for TY2025). Omitting it is an error, never a default.
fiduciaryIncomeBeforeExemptionnumber|string–The estate/trust's taxable income BEFORE the § 642(b) exemption but AFTER the §§ 651/661 income-distribution deduction (the DNI machinery is attested by this input). In dollars.
fiduciaryLongTermGainsnumber|string–Net long-term capital gain retained by the estate/trust. Any positive amount REFUSES — the § 1(h) preferential breakpoints for estates and trusts are not modeled. In dollars.
fiduciaryTypestring–Form 1041 filer type for the § 642(b) exemption: estate ($600), simple trust required to distribute all income currently ($300), or complex trust ($100). Grantor trusts do not file their own tax — us…
includeProofboolean–include the full proof artifact in the response as `proof` (PROOF-FORMAT v2: every applied rule, input, assumption and rounding, verifiable offline against corpusMerkleRoot; ~200 KB). Default false —…
targetstring–rule to derive (default: us.federal.fiduciary.income_tax).

No output schema declared.

No examples provided.

calculate_tax ~1,116

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.

NameTypeReqDescription
adjustmentsobject–IRA/HSA contributions, student-loan and car-loan interest
asOfstring–REQUIRED for computation: the law-in-force date — use the intended tax year's year-end (e.g. "2025-12-31" for TY2025). Omitting it is an error, never a default.
creditsobject–CTC/ODC counts, dependent care, saver's, adoption, education
documentsobject–RAW document transcription (preferred over hand-mapped facts): W-2 boxes, 1099-R boxes/codes, SSA-1099 boxes, dependents' birth dates. SSA-1099s are first-class: box 5 sums into socialSecurityBenefit…
filingobject–who is filing: status, age/blindness, dependency, student status
healthcare_ptcobject–§ 36B premium tax credit / Form 1095-A reconciliation
household_employerobject–Schedule H nanny/household-employee taxes
includeProofboolean–include the full proof artifact in the response as `proof` (PROOF-FORMAT v2: every applied rule, input, assumption and rounding, verifiable offline against corpusMerkleRoot; ~200 KB). Default false —…
incomeobject–wages, interest, capital gains, unemployment, foreign earned income
investor_amtobject–AMT preferences (ISO spread) and § 1202 QSBS exclusion
itemizedobject–Schedule A: SALT, mortgage, medical, charitable
kiddie_taxobject–Form 8615 inputs for a child subject to § 1(g)
payments_estimatesobject–withholding, prior-year safe harbor, annualized installments
rentals_passiveobject–Schedule E rentals/royalties + § 469 passive-loss netting (Form 8582 via us.federal.passive_loss_allowed)
retirementobject–social security, IRA/pension distributions, early-distribution penalty
self_employmentobject–Schedule C / K-1, QBI inputs, SE deductions, home office
stateobject–state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md/us.mo/us.wi/us.mn income_tax; parameters via lookup_tax_parameter)
strictboolean–strict mode for completed returns: if any transcribed document omits a box the return depends on (e.g. W-2 box 2 federal withholding), refuse with NEEDS_FACTS naming the box instead of treating it as…
targetstring–rule to derive (default: net tax; balance due when payments_estimates.federalTaxWithheld is given). Determinations: us.federal.eligible.tips_deduction, us.federal.estimated.quarterly_payment, us.fede…
tips_overtimeobject–§ 224 tips and § 225 overtime deductions (OBBBA)

No output schema declared.

No examples provided.

compare_filing_statuses ~123

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.

NameTypeReqDescription
factsobjectyesfacts for the computation: either flat corpus fact ids (see list_input_facts) or the same group objects calculate_tax accepts (filing, income, retirement, …), plus optional target and asOf. Business/…

No output schema declared.

No examples provided.

compute_return ~1,121

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).

NameTypeReqDescription
adjustmentsobject–IRA/HSA contributions, student-loan and car-loan interest
asOfstring–REQUIRED for computation: the law-in-force date — use the intended tax year's year-end (e.g. "2025-12-31" for TY2025). Omitting it is an error, never a default.
creditsobject–CTC/ODC counts, dependent care, saver's, adoption, education
documentsobject–RAW document transcription (preferred over hand-mapped facts): W-2 boxes, 1099-R boxes/codes, SSA-1099 boxes, dependents' birth dates. SSA-1099s are first-class: box 5 sums into socialSecurityBenefit…
filingobject–who is filing: status, age/blindness, dependency, student status
healthcare_ptcobject–§ 36B premium tax credit / Form 1095-A reconciliation
household_employerobject–Schedule H nanny/household-employee taxes
includeProofboolean–include the full proof artifact in the response as `proof` (PROOF-FORMAT v2: every applied rule, input, assumption and rounding, verifiable offline against corpusMerkleRoot; ~200 KB). Default false —…
incomeobject–wages, interest, capital gains, unemployment, foreign earned income
investor_amtobject–AMT preferences (ISO spread) and § 1202 QSBS exclusion
itemizedobject–Schedule A: SALT, mortgage, medical, charitable
kiddie_taxobject–Form 8615 inputs for a child subject to § 1(g)
payments_estimatesobject–withholding, prior-year safe harbor, annualized installments
rentals_passiveobject–Schedule E rentals/royalties + § 469 passive-loss netting (Form 8582 via us.federal.passive_loss_allowed)
retirementobject–social security, IRA/pension distributions, early-distribution penalty
self_employmentobject–Schedule C / K-1, QBI inputs, SE deductions, home office
stateobject–state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md/us.mo/us.wi/us.mn income_tax; parameters via lookup_tax_parameter)
strictboolean–strict mode for completed returns: if any transcribed document omits a box the return depends on (e.g. W-2 box 2 federal withholding), refuse with NEEDS_FACTS naming the box instead of treating it as…
targetstring–rule to derive (default: net tax; balance due when payments_estimates.federalTaxWithheld is given). Determinations: us.federal.eligible.tips_deduction, us.federal.estimated.quarterly_payment, us.fede…
tips_overtimeobject–§ 224 tips and § 225 overtime deductions (OBBBA)

No output schema declared.

No examples provided.

compute_state_return ~14,255

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 (reti…

NameTypeReqDescription
additions––total state additions to federal AGI (e.g. NY 414(h) A-104 + IRC-125 A-101; VA Schedule ADJ line 2 codes). GATE RULE: coded addition/subtraction line-item arrays sitting under a false 'do you have ad…
ageOrBlindBoxesinteger–count of age-65+/blind boxes checked (taxpayer/spouse, per box); NE line 2a: +$2,000 single/HOH or +$1,650 married/QSS each
alAdjustments––Form 40 line 9 / Part II total (per-spouse IRA deduction, Keogh/SEP, early-withdrawal penalty, alimony paid, adoption expenses, MOVING EXPENSES (Alabama kept them), SE health insurance, College Count…
alAppliedToNextYear––Form 40 line 33: overpayment applied to 2026 estimated tax
alAtpOtherTaxes––Schedule ATP Part I taxes OTHER than the use tax (which uses the shared useTax input): catastrophe-savings recapture (+2.5%), etc.
alCampaignCheckoff––Form 40 line 20: $1/$2 Alabama Democratic/Republican party checkoffs — these ADD to the tax due (not fund-neutral like the federal checkoff)
alDependentsinteger–Form 40 line 14 dependent count — Alabama's OWN relationship list (§ 40-18-19: child/stepchild/parent/grandparent/sibling/in-laws/blood uncle-aunt-nephew-niece with over-50% support; NOT federal § 15…
alDonations––Form 40 line 34: Schedule DC donation check-offs total (reduces the refund)
alFederalRefundableCredits––the line 12 worksheet's refundable-credit subtraction: 1040 line 27a EIC + line 28 ACTC + line 29 AOC + line 30 refundable adoption + Schedule 3 Part II line 13a Form 2439 credits
alFederalTaxDeductionOverride––OVERRIDE for Form 40 line 12: the RATIOED federal tax for joint-federal/separate-Alabama returns (by each spouse's FAGI share) or part-year residents (AL-AGI/FAGI ratio) — wins over the composer's or…
alFederalTaxPlusNiit––federal Form 1040 LINE 22 tax PLUS Form 8960 line 17 NIIT — the line 12 worksheet's gross federal tax (from compute_return, verbatim; NEVER the W-2 federal withholding)
alInterestDividends––Form 40 line 6: interest and dividend income (Schedule B attached if over $1,500)
alIs65Spouseboolean–spouse was 65 or older — enables their own $6,000 exclusion
alIs65Youboolean–primary taxpayer was 65 or older — enables their $6,000 retirement exclusion (NOTE: still $6,000 for 2026; the reported $12,000 increase was HB388, which died May 2025)
alItemizedDeductions––Alabama Schedule A total — differs from federal: FICA/Medicare/SE taxes ARE deductible, medical floor is 4% of AGI, NO federal income tax here (it's line 12), NEW 2025 vehicle-loan interest ≤$10,000…
alOtherIncome––Form 40 Part I lines 1-3 and 5-7 total EXCLUDING retirement (alimony received, business income/loss, gains — the 1/1/2025+ precious-metal-bullion gain is EXEMPT, rents/royalties/partnerships, farm; n…
alPenalties––Form 40 line 31: Schedule ATP Part II penalties (estimated-tax penalty Form 2210AL etc.) — added to an amount owed, or SUBTRACTED from the refund per the printed line 35 formula
alScheduleCpPayments––Form 40 line 26: payments from Schedule CP, Section B line 1 (composite payments)
alTaxableRetirementSpouse––spouse's otherwise-taxable retirement income (Schedule RS Part III)
alTaxableRetirementYou––primary taxpayer's OTHERWISE-TAXABLE retirement income (IRA/401(k)/SEP/Keogh/403(b) distributions after basis recovery) — defined-BENEFIT pensions, Social Security, Railroad Retirement, military, and…
alWages––Form 40 line 5b: W-2 BOX 16 state wages from ALL states (Schedule W-2 col I+J; Alabama state wages often EXCEED federal Box 1 — deferrals are AL-taxable). Overtime earned Jan 1-Jun 30, 2025 is exempt…
arAdjustments––AR line 24: TOTAL adjustments from AR1000ADJ (IRA payments, HSA/MSA, student loan interest ≤ $2,500 with the $85,000-$100,000 / $170,000-$200,000 phase-out, tuition savings ≤ $5,000 per taxpayer, int…
arAge65Countinteger–AR: number of taxpayers on the return who are 65 or over (0-2) — lets the composer add the '65 Special' $29 box when the Low Income Tax Table path forgoes the line 18 retirement exclusion (on the reg…
arAlimonyReceived––AR line 12: alimony and separate maintenance received under a court order
arAmendedPaid––AR line 42 (amended return only): previous payments with the original return and billing notices
arAmendedRefund––AR line 45 (amended return only): previous refund(s) from the original and earlier amended returns (subtracted)
arBusinessIncome––AR line 13: net business or professional income (federal Schedule C), may be negative
arCasualtyLosses––AR3 line 18: casualty and theft losses from AR4684 (after the $100 exclusion and 10%-of-AGI test)
arCheckoffs––AR line 49: AR1000CO check-off contributions (Disaster Relief, Game and Fish, Schools for the Blind/Deaf, Baby Sharon's, Organ Donor, Area Agencies on Aging, Military Family Relief, Cord Blood, Law E…
arChildCareExpenses––AR2441 line 3 base: qualified child and dependent care expenses paid (capped at $3,000 / $6,000 by arChildCareQualifyingPersons); the credit is 20% of the 2013-law federal computation — requires fede…
arChildCareQualifyingPersonsinteger–AR2441 line 2: number of qualifying persons (1 → $3,000 cap; 2 or more → $6,000); defaults to 1
arConsideredUnmarriedboolean–AR2441 status 5 only: the filer meets the 'considered unmarried' tests (lived apart the last 6 months, kept up the qualifying person's home) — otherwise a status 5 filer cannot claim the child care c…
arContributions––AR3 lines 13-16: cash, art/literary, other, and carryover contributions
arCreditBoxesinteger–AR line 7A: count of '65 or over', '65 Special' (65+ and NOT claiming the line 18 retirement exclusion), 'Blind', and 'Deaf' boxes for the taxpayer and spouse (0-8) — $29 each; the Yourself/Spouse/he…
arCreditForward––AR line 48: overpayment to apply to 2026 estimated tax (credited to the primary filer only)
arDevelopmentallyDisabledDependentsinteger–AR1000TC line 7: dependents with a certified developmental disability (AR1000-DD on file) — $500 each
arDividends––AR line 11: dividend income (no dividend exclusion)
arEarlyChildhoodApprovedboolean–AR line 43: the qualifying child attends an APPROVED early childhood program (Form AR1000EC certificate) — the 20% AR2441 credit becomes REFUNDABLE on line 43 instead of nonrefundable on line 35
arEarnedIncome––AR2441 line 4: the taxpayer's earned income
arExemptIncome––AR Low Income Tax Table test only: income NOT on lines 8-22 (Social Security, VA benefits, workers' compensation, Railroad Retirement, U.S./Arkansas obligation interest, the $250,000/$500,000 residen…
arFarmIncome––AR line 20: farm income (federal Schedule F), may be negative
arFederalEarlyWithdrawalTax––AR line 32 base: the FEDERAL Form 5329 Part I additional tax on early IRA/qualified plan distributions (plus Part II Coverdell) — Arkansas adds 10% of it
arInterest––AR line 10: interest income (AR4 if over $1,500; U.S. and Arkansas obligation interest is exempt — exclude it)
arInterestPaid––AR3 lines 8-11: home mortgage interest, deductible points, investment interest (≤ investment income)
arIraTaxable––AR line 16: taxable NON-qualified IRA distributions (premature withdrawals), lump sums, and annuities — no $6,000 exclusion; pass the federal Form 5329 tax in arFederalEarlyWithdrawalTax
arItemizeboolean–AR line 26/27: force AR3 itemized deductions (true) or the standard deduction (false). Omit to take the LARGER (independent of the federal election; married spouses must match under § 26-51-430(a)(2))
arLongTermGain––AR line 14 via AR1000D: net LONG-TERM capital gain or loss (federal Schedule D line 15, adjusted for Arkansas depreciation) — 50% of a net long-term gain is exempt; gain over $10,000,000 exempt
arLumpSumTax––AR line 31: tax from the Lump Sum Distribution Averaging Schedule AR1000TD (transcribed)
arMedicalExpenses––AR3 line 1: medical and dental expenses paid — the 10%-of-AGI floor is applied by the rule
arMilitaryPay––AR line 9: U.S. active-duty military compensation, household total (100% exempt; informational box; the W-2 wages must be excluded from `wages`). Under the Low Income Tax Table election it is counted…
arMilitaryRetirementPrimary––AR line 17: the primary's military retirement (100% exempt; informational box) — reduces the primary's $6,000 pension exclusion dollar for dollar
arMilitaryRetirementSpouse––AR line 17: the spouse's military retirement (exempt) — reduces the spouse's $6,000 exclusion
arMiscExpenses––AR3 lines 20-21: unreimbursed employee business expenses (AR2106), union dues, tax preparation fees, and other deductions SUBJECT to the 2%-of-AGI floor (applied by the rule)
arOtherGains––AR line 15: other gains or losses (federal Form 4797 Part II; no capital loss limit)
arOtherIncome––AR line 22: net other income and depreciation differences from Form AR-OI (gambling winnings, cancellation of debt, taxable scholarships/stipends, HSA/MSA taxable distributions, PET back-outs, NOL ca…
arOtherMiscDeductions––AR3 lines 26-28: volunteer firefighter expenses (≤ $1,000), gambling losses (≤ winnings), other deductions not subject to the 2% floor
arOtherStateIncome––AR1000TC line 2: the other state's income included on this return — the composer approximates the three-step method by recomputing the line 29 tax with this removed from line 28 (or line 25 on the lo…
arOtherStateTaxPaid––AR1000TC line 2: income tax actually paid to another state on income also taxed by Arkansas (attach that state's signed return) — credit is the LESSER of this or the Arkansas tax on that income
arPensionTaxablePrimary––AR line 18A: the primary's TAXABLE employer-plan pension and qualified traditional IRA distributions (1099-R box 2a; IRA after 59½ or on death/disability) — the composer applies the $6,000 exclusion
arPensionTaxableSpouse––AR line 18B: the spouse's taxable employer pension / qualified IRA (status 2 or 4 only) — its own $6,000 exclusion
arPoliticalContributions––AR1000TC line 1: cash contributions to Arkansas state/local candidates, approved PACs, or parties (by April 15, 2026) — credit capped at $50 per taxpayer ($100 status 2/4)
arRentsRoyalties––AR line 19: rents, royalties, partnerships, estates, trusts (federal Schedule E), may be negative
arShortTermGain––AR line 14 via AR1000D: net SHORT-TERM capital gain (100% taxed) or loss (federal Schedule D line 7); the net loss is limited to $3,000 ($1,500 per taxpayer for status 4/5). For a status-4 comparison…
arSpouseAdjustments––AR status 4 column B: the spouse's share of the AR1000ADJ adjustments (line 24B); column A gets arAdjustments minus this
arSpouseEarnedIncome––AR2441 line 5: the spouse's earned income (status 2 or 4; student/disabled deemed amounts per the instructions)
arSpouseIncome––AR status 4 column B: the SPOUSE's share of lines 8-22 (wages, interest, dividends, business, capital gains, rents, other) — the primary's column A is the household total minus this; line 18B (spouse…
arSpouseLongTermGain––AR status 4 column B (AR1000D): the SPOUSE's net long-term capital gain or loss — its own 50% exclusion and $1,500 loss floor; added to the primary's for a status 2 (joint) return
arSpouseShortTermGain––AR status 4 column B (AR1000D): the spouse's net short-term capital gain or loss
arStatus4boolean–AR: elect Filing Status 4 — married filing separately on the SAME return (each spouse's own column, $2,470 deduction each, one rate table). Omit with arSpouseIncome given to let the composer take the…
arTaxesPaid––AR3 lines 5-6: real estate tax plus personal property and other deductible taxes (city income, foreign income taxes) — NEVER Arkansas/federal income tax or sales tax
arTuitionDeduction––AR3 line 19: post-secondary education tuition deduction from AR1075
arUnderestimatePenalty––AR line 52B: underestimate penalty from AR2210 line 17 or AR2210A line 48 (required when line 51 is over $1,000 unless an exception applies)
arUseLowIncomeTableboolean–AR line 26: force the Low Income Tax Table (true; statuses 1, 2, 3, 6 within the income limits, no itemizing — the retirement/military exclusions are then NOT used) or the Regular Income Tax Table (f…
arWithholding1099––AR line 39B: Arkansas tax withheld on 1099-R, 1099-PT, and AR-K1 forms (new separate line for 2025; W-2 withholding goes in stateWithholding → line 39A)
asOfstringyesyear-end date, e.g. 2025-12-31 — REQUIRED
caAb5GrossIncomeAddition––gross income from businesses where the worker is classified as an EMPLOYEE for California (AB 5/Dynamex reclassification; the intake's ca_form540_schca.add_gross_income field) — Schedule CA WAGE addi…
caAb5NetLossAddition––net losses from businesses where the worker is an employee for California (intake ca_form540_schca.add_net_loss) — the federal Schedule C loss is disallowed for CA: Schedule CA BUSINESS addition, col…
caAmt––OVERRIDE for Form 540 line 61 — prefer caIsoPreference + caAmtTaxesAddback so the composer builds Schedule P AMTI and evaluates us.ca.amt itself; a passed caAmt wins.
caAmtTaxesAddback––taxes actually included in the CA itemized deduction (property taxes etc. surviving the Schedule CA SALT adjustments) — the Schedule P line 2 addback used when the composer builds AMTI from caIsoPref…
caBhst––us.ca.bhst result (pass the oracle target's answer) — Form 540 line 62 Behavioral Health Services Tax (R&TC § 17043, 1% of CA taxable income over $1,000,000); added into line 64 total tax when nonzer…
caCalEITC––us.ca.caleitc result (pass the oracle target's answer)
caDepreciationAddition––CA depreciation-difference addition: federal depreciation (with § 168(k) bonus, which California NEVER conforms to) minus CA depreciation (plain MACRS on the same asset). Positive = CA income additio…
caEducatorExpensesDeducted––federal educator-expense deduction claimed (§ 62(a)(2)(D)) — California does NOT conform: the composer ADDS it back on Schedule CA (line 11 col C). Pass the federal amount actually deducted (both spo…
caHsaDeduction––federal HSA deduction (Form 8889 line 13) — California does not conform to § 223: the composer ADDS it back for CA
caHsaTaxableDistribution––HSA distribution amount taxed federally (Form 8889 line 16) — not income for California: the composer SUBTRACTS it for CA
caIsoPreference––ISO exercise spread AMT preference (§ 56(b)(3) as modified by R&TC § 17062) — with caAmtTaxesAddback this lets the composer BUILD Schedule P AMTI itself (AMTI = line 19 taxable income + taxes deducte…
caItemizedDeductions––CA itemized deduction total (Schedule CA Part II, line 29) — agent-computed per Schedule CA's own itemized rules WITH disclosure (differs from the federal Schedule A: no SALT cap, mortgage/medical ad…
caRentersCredit––us.ca.renters_credit result (pass the oracle target's answer) — nonrefundable, joins the exemption credits in the line-48 subtraction from tax.
caTaxableEarlyDistribution––retirement-plan early distribution amount subject to the FEDERAL § 72(t) additional tax — California imposes its own 2.5% additional tax on the same base (R&TC § 17085(c)(1), FTB 3805P); the composer…
caYCTC––us.ca.yctc result (pass the oracle target's answer)
cityWithholding––NY line 73 NYC withholding
claimedAsDependentboolean–someone else can claim this taxpayer as a dependent (carry the prior-year 1040 'Someone can claim: You as a dependent' checkbox forward as a continuing condition unless the current-year interview con…
ctAbleContributions––CT Schedule 1 line 48d: contributions to ABLE accounts — the composer caps at $5,000 ($10,000 MFJ/QSS)
ctAmt––CT-1040 line 9: Connecticut alternative minimum tax from Form CT-6251 line 23 (required when federal AMT was paid — agent-computed, transcribed)
ctAppliedToNextYear––CT-1040 line 23: overpayment applied to 2026 estimated tax (irrevocable)
ctCharityContributions––CT-1040 line 24a: contributions of the refund to designated charities from Schedule 5 line 70 (limited to the refund; irrevocable)
ctChetContributions––CT Schedule 1 line 48: contributions to Connecticut Higher Education Trust (CHET) 529 accounts made during the year plus allowed carryforward — the composer caps at $5,000 ($10,000 MFJ/QSS); the exce…
ctChetRefundContribution––CT-1040 line 24: overpayment contributed to CHET accounts from Schedule CT-CHET line 4 (irrevocable)
ctClaimOfRightCredit––CT-1040 line 20b: claim of right credit from Form CT-1040 CRC line 6 (repayment over $3,000 under IRC § 1341; refundable)
ctEitcJointFagi––Schedule CT-EITC line 13: the JOINT federal AGI when the filer filed jointly federally but must file married-filing-separately for Connecticut — the composer prorates the 40% credit by federalAGI (th…
ctEitcQualifyingChildboolean–at least one qualifying child listed on federal Schedule EIC (Schedule CT-EITC lines 4-5) — adds the flat $250 to the 40% Connecticut EITC (PA 25-168, TY2025+)
ctHistoricHomesCredit––CT-1040 line 20d: Historic Homes Rehabilitation Tax Credit voucher amount (refundable)
ctIraDistributions––Form 1040 line 4b taxable IRA distributions other than Roth — 75% (TY2025) / 100% (TY2026) enters the pension and annuity subtraction
ctLateboolean–return/payment is late — the composer applies the 10% late payment penalty to line 26 (line 27); pass ctLateInterest for line 28
ctLateInterest––CT-1040 line 28: late payment interest — 1% of line 26 per month or fraction of a month from the due date (agent-computed)
ctMilitaryRetirement––CT Schedule 1 line 44: military retirement pay included in federal AGI (retired armed forces / National Guard member or survivor-option beneficiary; NOT a former spouse's court-ordered share) — 100%…
ctOtherJurisdictionIncome––CT Schedule 2 line 53: income included in Connecticut AGI that was also taxed by ONE qualifying jurisdiction (another state, DC, or their political subdivisions — from the Schedule 2 Worksheet column…
ctOtherJurisdictionTaxPaid––CT Schedule 2 line 57: income tax actually paid to that qualifying jurisdiction
ctPensionAnnuityIncome––Form 1040 line 5b taxable pensions and annuities MINUS military retirement pay, Railroad Retirement, and Connecticut teachers' retirement (the composer runs the Pension and Annuity Worksheet: 100% of…
ctPropertyTaxAuto1––CT Schedule 3 line 61: property tax paid on one privately owned or leased (term over one year) motor vehicle
ctPropertyTaxAuto2––CT Schedule 3 line 62: a second vehicle — MFJ / QSS ONLY (the composer ignores it for other statuses with a note)
ctPropertyTaxResidence––CT Schedule 3 line 60: property tax paid in the year to a Connecticut town on the PRIMARY RESIDENCE (bills due and paid in the year, incl. prepaid installments; no late payments, interest or fees)
ctPteCredit––CT-1040 line 20c: pass-through entity tax credit from Schedule CT-PE line 1 (refundable; attach the schedule)
ctRailroadRetirement––CT Schedule 1 line 43: Tier 1 and Tier 2 Railroad Retirement benefits, supplemental annuities, and RRB unemployment/sickness benefits included in federal AGI (excluding any Tier 1 already covered by…
ctSsProvisionalExcess––federal Social Security Benefits Worksheet line 9 (provisional income over the $25,000/$32,000 base) — or line 7 for a married-filing-separately filer who lived with the spouse — CT worksheet line B
ctSsTotalBenefits––federal Social Security Benefits Worksheet line 1 (total benefits, SSA-1099 box 5) — with taxableSocialSecurity and ctSsProvisionalExcess the composer runs the CT Social Security Benefit Adjustment W…
ctTeachersRetirement––CT Schedule 1 line 45: income from the Connecticut Teachers' Retirement System (Form 1099-R from the Teachers' Retirement Board) — the composer subtracts 50%; a teacher under the pension AGI threshol…
ctUnderpaymentInterest––CT-1040 line 29: interest on underpayment of estimated tax from Form CT-2210 (applies when line 14 less withholding and PE credit is $1,000 or more; leave blank to let DRS bill it)
ctUseTaxTableboolean–compute line 6 the way the DRS printed tax tables do (CT AGI ≤ $102,000: schedule at the $50 row midpoint, one rounding) instead of the Tax Calculation Schedule's line-level rounding — both are allow…
deAdditionalDeductionBoxesinteger–Form PIT-RES line 21: boxes checked for age 65 or over and blindness — $2,500 each, at most two per person: up to four on a joint return, or on a married-filing-SEPARATE return (status 3) when the sp…
deAge60OrOverboolean–Form PIT-RES line 6: 60 or over on December 31 — the 60-or-over pension tier allows $12,500 of pension PLUS eligible retirement income; under 60 allows only $2,000 of pension
deAge60Personsinteger–Form PIT-RES line 27b: persons 60 or over on December 31 (you and/or your spouse) — an additional $110 each
deCharitableContributions––Form PIT-RES line 43: DE Schedule III contributions to special funds — these INCREASE the balance due or reduce the refund; they are contributions, not credits
deCombinedSeparateboolean–Delaware FILING STATUS 4, 'Married & Filing Combined Separate on this form' — two separate returns combined on one form. Column A is the spouse, column B the taxpayer, and each column takes its own $…
deDomiciledForPensionExclusionboolean–TY2026+: the taxpayer has been legally domiciled in Delaware for at least three years — required for the 60-or-over pension exclusion under § 1106(b)(3)f.4 (85 Del. Laws c. 426, effective August 17,…
deEarnedIncome––Form PIT-RES line 11 worksheet: earned income (wages, tips, farm or business income) — must be under $2,500, or under $5,000 on a joint return, for the elderly/disabled exclusion
deEligibleRetirementIncome––Form PIT-RES line 6, 60-or-over worksheet: dividends, capital gains net of losses, interest, net rental income from real property, and qualified plan distributions (IRA, 401(k), Keogh, IRC 457). Coun…
deExemptionsinteger–Form PIT-RES line 27a: number of federal exemptions (yourself, your spouse on a joint return, and dependents) at $110 each. A childless joint return enters 2. Enter 0 if you are claimed as a dependen…
deFederalChildCareCredit––Form PIT-RES line 31 worksheet: the federal child and dependent care credit (federal Form 2441 line 11). Delaware allows 50%, capped at $3,000 and at the tax
deItemizedDeductions––Form PIT-RES line 19: net Delaware itemized deductions from Form PIT-RSA — federal itemized less Delaware income tax and other-state tax taken as a credit, plus foreign taxes paid, the charitable mil…
deItemizesboolean–Form PIT-RES line 20b: itemize Delaware deductions (Form PIT-RSA) instead of the standard deduction. INDEPENDENT of the federal election, but it forfeits the line 21 additional standard deduction ent…
deMilitaryPensionboolean–Form PIT-RES line 6 checkbox: the pension is a United States military pension — raises the UNDER-60 exclusion from $2,000 to $12,500. Since 84 Del. Laws c. 437 the definition covers the Army, Navy, A…
deOtherStateIncome––Other-state credit worksheet line 1: adjusted gross income from the other state's return. The ratio to Delaware AGI is capped at 100%. More than one state uses DE Schedule I, highest credit first
deOtherStateTaxPaid––Other-state credit worksheet line 6: income tax paid to the other state net of its credits. EXCLUDES city and county taxes; the District of Columbia counts as a state
dePensionIncome––Form PIT-RES line 6: pensions from employers, the United States, this State or its subdivisions. Excludes early distributions (1099-R box 7 code 1, or an early-withdrawal penalty) and employer-paid d…
deQualifiesElderlyDisabledboolean–Form PIT-RES line 11 worksheet: at least 60 years old OR totally and permanently disabled on December 31
deSpouseAdditionalDeductionBoxesinteger–COLUMN A: boxes checked for the spouse being 65 or over and/or blind — $2,500 each
deSpouseAdditions––COLUMN A: the spouse's Delaware additions (non-Delaware municipal bond interest, oil depletion, fiduciary adjustment)
deSpouseAge60OrOverboolean–COLUMN A: the spouse was 60 or over on December 31 — the 60-or-over pension tier
deSpouseAge60Personsinteger–COLUMN A: persons 60 or over counted in the spouse column ($110 each)
deSpouseDomiciledForPensionExclusionboolean–COLUMN A / joint spouse: the spouse has been legally domiciled in Delaware for at least three years (TY2026+ 60-or-over pension exclusion gate)
deSpouseEarnedIncome––COLUMN A: the spouse's earned income for the line 11 test
deSpouseEligibleRetirementIncome––COLUMN A: the spouse's eligible retirement income (60 or over only)
deSpouseExemptionsinteger–COLUMN A: federal exemptions allocated to the spouse. The instructions require status 4 filers to split the total between columns "in increments of $110"
deSpouseFederalAgi––COLUMN A (filing status 4): the spouse's own federal adjusted gross income, including one half of income from jointly titled securities, bank accounts and real estate (the printed Line 1 Worksheet).…
deSpouseItemizedDeductions––COLUMN A (filing status 4): the spouse's own net Delaware itemized deductions. Section 1109(b) requires both spouses to make the SAME itemize-or-standard election, but each column deducts its own amo…
deSpouseMilitaryPensionboolean–COLUMN A: the spouse's pension is a United States military pension
deSpouseOtherStateIncome––COLUMN A: the spouse's income from another state
deSpouseOtherStateTaxPaid––COLUMN A: income tax the spouse paid to another state
deSpousePensionIncome––COLUMN A: the spouse's pension income for the line 6 exclusion — spouses each receive their own exclusion
deSpouseQualifiesElderlyDisabledboolean–Form PIT-RES line 11 worksheet: the spouse was at least 60 or totally and permanently disabled — the $4,000 joint tier requires BOTH spouses to qualify
deSpouseSubtractions––COLUMN A: the spouse's other Delaware subtractions (line 7 items)
deSpouseTaxableSocialSecurity––COLUMN A: the spouse's taxable Social Security and Railroad Retirement, subtracted in full
deSpouseTuitionAbleContributions––COLUMN A: the spouse's DE529 and Delaware ABLE contributions
deSpouseUsObligationInterest––COLUMN A: the spouse's interest on United States obligations
deSpouseVolunteerFirefightersinteger–COLUMN A: qualifying volunteer firefighters in the spouse column ($1,000 each)
deTuitionAbleContributions––Form PIT-RES line 8b: DE529 contributions (up to $1,000, $2,000 joint, phased out entirely above $100,000 of federal AGI / $200,000 joint, K-12 tuition excluded) plus Delaware ABLE contributions (up…
deUsObligationInterest––Form PIT-RES line 5: interest on United States obligations, including the attributable share of regulated investment company dividends
deUseRateScheduleboolean–Form PIT-RES line 24: compute from the rate schedule at the exact taxable income instead of the printed Tax Table (under $60,000 the table's row midpoint governs by instruction; $60,000 or more alway…
deVolunteerFirefightersinteger–Form PIT-RES line 29: qualifying active volunteer firefighters or volunteer fire company auxiliary, ambulance or rescue squad members on the return (0-2) at $1,000 each. The Division verifies this cr…
dependentsinteger–dependent count (CA dependent exemption credits; NY $1,000 exemptions; KS $2,320 exemptions; AR $29 personal credits and the Low Income Tax Table column; NM line 5 exemptions and the $4,000 dependent…
estimatedPayments––state estimated payments ONLY (extension payments and prior-year credited overpayments have their own lines where the form provides them)
exemptionsinteger–personal + dependent exemption COUNT (self + spouse + dependents)
extensionPayment––payment made with an extension request. VA 760 line 22 (its own line, never folded into the estimated-payments line). NY IT-201 line 75 is the COMBINED line — 'estimated tax payments and amount paid…
federalAGInumber–federal Form 1040 line 11 (from compute_return, verbatim). REQUIRED for il/va/ca/ny/or/ok/ct/ks/nm/ne/id/wv/me/hi — the composer refuses without it (AR needs it only for the AR2441 child care credit)…
federalEITC––federal EIC, line 27a (from compute_return)
filingHohboolean––
filingHohOrQssboolean––
filingJointboolean––
filingStatusstring–REQUIRED in practice: the federal filing status — drives the state bracket schedule, standard deduction column, and exemption structure. The filingJoint/filingHoh/filingHohOrQss booleans are legacy a…
gaDependentCountinteger–Form 500 line 7c total dependents (7a qualified + 7b unborn-with-heartbeat; never self/spouse) — $4,000 each (us.ga.dependent_exemption)
gaEligibleItemizerCredit––Form 500 line 19: Georgia Eligible Itemizer Tax Credit (NEW 2025; up to $300 per taxpayer, itemizers with 183+ GA days or resident at year end) — TRANSCRIBE the worksheet-computed amount, never assum…
gaExclusionTierstring–primary taxpayer's GA retirement-exclusion tier: 62-64 during any part of the year or permanently/totally disabled ($35,000 cap) vs 65+ ($65,000 cap) (us.ga.retirement_exclusion)
gaFederalCdccAllowed––federal Form 2441 line 11 allowed credit — GA IND-CR 202 pays 50% of it (us.ga.cdcc)
gaFederalItemized––Form 500 line 12a: federal Schedule A total. Supplying this FORCES Georgia itemizing ('Leave Line 11 blank if you itemize deductions on your Federal return') — a federal standard-deduction filer must…
gaIndCrCredits––Form 500 line 20: IND-CR Summary total OTHER than the CDCC (the composer adds us.ga.cdcc itself from gaFederalCdccAllowed)
gaItemizedAdjustments––Form 500 line 12b: state income taxes in the federal Schedule A total plus the disallowed-SALT proration when the $10,000/$5,000 cap bound (printed formula, hand-computed)
gaLic65Countinteger–Low Income Credit Worksheet line 3: 1 if filer or spouse is 65+, 2 if both
gaLicExemptionsinteger–Low Income Credit Worksheet line 2: self + spouse + natural/legally adopted children (never other dependents or unborn) (us.ga.low_income_credit)
gaMilitaryExclusion––GA military retirement exclusion for under-62 retirees (Schedule 1 page 3 worksheet: $17,500 + additional $17,500 when GA earned income exceeds $17,500 — hand-computed, per qualifying spouse)
gaNolUtilized––Form 500 line 15b: Georgia NOL utilized (Schedule 4; cannot exceed line 15a or the 80% limitation — composer caps at 15a)
gaOtherStateCredit––Form 500 line 18: other state(s) tax credit (printed worksheet, hand-computed; other-state return copy required)
gaOtherWithholding––Form 500 line 25: GA tax withheld on G2-A / G2-FL / G2-LP / G2-RP statements (never W-2/1099 amounts — those go in the shared stateWithholding for line 24)
gaRetirementEarnedIncome––primary taxpayer's earned income — at most $5,000 counts inside the exclusion (Schedule 1 worksheet)
gaRetirementIncome––primary taxpayer's UNEARNED retirement income for the exclusion (pensions, interest, dividends, net rents, capital gains, royalties, military retirement; joint property at 50%; NEVER Social Security…
gaSpouseExclusionTierstring–spouse's GA retirement-exclusion tier (each spouse qualifies separately; never shared)
gaSpouseRetirementEarnedIncome––spouse's earned income for the exclusion worksheet
gaSpouseRetirementIncome––spouse's unearned retirement income for the exclusion
gaUetPenalty––Form 500 line 42: Form 500 UET estimated tax penalty
hiCapitalGainsStatutoryThresholdboolean–HI capital gains worksheet line 12: apply § 235-51(f)(1)(B)'s statutory amount under the 2025 brackets ($48,000 / $72,000 / $96,000) instead of the printed $24,000 / $36,000 / $48,000 — an election t…
hiCasualtyLosses––HI Worksheet A-5 line 19: casualty and theft losses after $100 per casualty, before the 10%-of-AGI floor (any casualty, not only federal disasters, for 2025)
hiCharitableContributions––HI Worksheet A-4 lines 15-17: gifts to charity within the 60% / 30% / 20% Hawaii AGI limits
hiChildCareExpenses––HI Schedule X line 20/22: qualified child and dependent care expenses paid in 2025 (a child under 13 or a disabled dependent/spouse; A+ Program payments qualify)
hiChildCareQualifyingPersonsinteger–HI Schedule X line 17: qualifying persons (1 → $10,000 cap; 2 or more → $20,000); defaults to 1
hiChildRestraintSystemPurchasedboolean–HI line 31: bought one or more new child passenger restraint systems in 2025 — $25 per return (attach the invoice)
hiCreditForward––HI line 46: overpayment to apply to 2026 estimated tax
hiDependentCareBenefits––HI Schedule X line 18: employer dependent care benefits deducted or excluded (Section B lines 14 + 15) — reduce the expense cap
hiDisabledPersonsinteger–HI line 25 ovals: taxpayers (you and/or your spouse, 0-2) claiming the $7,000 blind/deaf/totally disabled exemption (Form N-172) in lieu of ALL regular exemptions — no dependent or age-65 exemptions…
hiEarnedIncome––HI earned income (wages, tips, net self-employment less the SE tax deduction) — REQUIRED for a dependent filer's standard deduction and for the Schedule X child care credit earned-income limit
hiEitcCarryover2022––HI Schedule CR line 24 column (c): the 2022 nonrefundable EITC carryover applied this year (Form N-356 Part III; last usable in 2025)

No output schema declared.

No examples provided.

determine_dependent ~868

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).

NameTypeReqDescription
asOfstring–REQUIRED for computation: the law-in-force date — use the intended tax year's year-end (e.g. "2025-12-31" for TY2025). Omitting it is an error, never a default.
custodialParentReleasedClaimboolean–The custodial parent signed a written declaration (Form 8332) releasing the claim to the child for this year (§ 152(e)(2)).
depAge––Candidate's age at the end of the year (§ 152(c)(3)).
depDivorcedParentsRuleboolean–§ 152(e) applies to the candidate child: the parents are divorced, separated, or lived apart the last 6 months of the year; the child received over half their support from the parents and was in thei…
depFilesJointReturnboolean–Candidate files a joint return with a spouse (other than a refund-only claim) (§ 152(c)(1)(E)).
depGrossIncomenumber|string–Candidate's gross income for the year (§ 152(d)(1)(B) limit: $5,200 TY2025 / $5,300 TY2026). In dollars.
depIsFullTimeStudentboolean–Candidate was a full-time student for at least 5 months (§ 152(f)(2)).
depIsQualifyingChildOfAnotherboolean–Candidate is the qualifying child of the taxpayer or any other taxpayer (§ 152(d)(1)(D)).
depLivedWithTaxpayerOverHalfYearboolean–Candidate had the same principal residence as the taxpayer for more than half the year (§ 152(c)(1)(B)).
depPermanentlyDisabledboolean–Candidate is permanently and totally disabled (§ 152(c)(3)(B)).
depProvidedOwnSupportOverHalfboolean–Candidate provided more than half of their own support (§ 152(c)(1)(D)).
depRelationshipChildboolean–Candidate is the taxpayer's child, stepchild, foster child, sibling, step-sibling, or a descendant of any of them (§ 152(c)(2)).
depRelationshipRelativeboolean–Candidate bears a § 152(d)(2) relationship to the taxpayer (parent, grandparent, sibling, in-law, etc.) or lived in the household all year.
depYoungerThanTaxpayerboolean–Candidate is younger than the taxpayer (§ 152(c)(3)(A)).
hasMultipleSupportAgreementboolean–A § 152(d)(3) multiple-support agreement is in place for the candidate: the group together provided over half the support, no one person provided over half, each member could otherwise claim the cand…
includeProofboolean–include the full proof artifact in the response as `proof` (PROOF-FORMAT v2: every applied rule, input, assumption and rounding, verifiable offline against corpusMerkleRoot; ~200 KB). Default false —…
targetstring–rule to derive (default: us.federal.dependent.is_dependent). Other targets: us.federal.dependent.qualifying_child, us.federal.dependent.qualifying_relative
taxpayerIsCustodialParentboolean–The taxpayer is the custodial parent (the parent with whom the child resided the greater number of nights, § 152(e)(4)(A)).
taxpayerProvidedOver10PercentSupportboolean–The taxpayer contributed over 10 percent of the candidate's support (§ 152(d)(3)(D) — the support test under a multiple-support agreement).
taxpayerProvidedOverHalfSupportboolean–The taxpayer provided more than half of the candidate's support (§ 152(d)(1)(C)).

No output schema declared.

No examples provided.

explain_rule ~66

Get a tax rule's statutory citation, verbatim excerpt, validity window, parameters, and dependencies. Use to quote the actual law behind an answer.

NameTypeReqDescription
ruleIdstringyese.g. "us.federal.standard_deduction" — list via calculate_tax proof or corpus

No output schema declared.

No examples provided.

find_tax_cliffs ~195

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.

NameTypeReqDescription
factsobjectyesfacts for the computation: either flat corpus fact ids (see list_input_facts) or the same group objects calculate_tax accepts (filing, income, retirement, …), plus optional target and asOf. Business/…
fromDollarsnumberyes–
stepDollarsnumber–coarse scan step, default 1000
toDollarsnumberyes–
varystringyesmoney fact to vary, e.g. "wages" or "taxableInterest"

No output schema declared.

No examples provided.

is_tipped_occupation ~103

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'.

NameTypeReqDescription
jobstringyese.g. "bartender", "software engineer", "DJ"

No output schema declared.

No examples provided.

list_input_facts ~42

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.

Input schema present but exposes no named parameters.

No output schema declared.

No examples provided.

lookup_tax_parameter ~91

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.

NameTypeReqDescription
asOfstring––
querystringyesplain-English search, e.g. 'standard deduction'

No output schema declared.

No examples provided.

search_tax_rules ~137

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.

NameTypeReqDescription
asOfstring––
limitinteger––
querystringyesplain-English search, e.g. 'kiddie tax'

No output schema declared.

No examples provided.

verify_fact ~128

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.

NameTypeReqDescription
asOfstring––
claimedAmountnumber|stringyesdollars, e.g. 50000 or "1234.56"
filingStatusstring––
querystringyeswhat the amount is, e.g. 'standard deduction'

No output schema declared.

No examples provided.

verify_tax_claim ~204

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.

NameTypeReqDescription
claimedAmountnumber|stringyesthe amount to verify (negative = refund)
factsobjectyesfacts for the computation: either flat corpus fact ids (see list_input_facts) or the same group objects calculate_tax accepts (filing, income, retirement, …), plus optional target and asOf. Business/…
toleranceDollarsnumber–default 1

No output schema declared.

No examples provided.

Common questions

What is the io.github.Invaro/opentax MCP server?

io.github.Invaro/opentax is an MCP server listed in the public MCP registry as io.github.Invaro/opentax. Verifiable US tax oracle for AI agents: cited, machine-checkable federal and state tax computation. This page covers its hosted endpoint (https://opentax.invaro.ai/mcp).

Is the io.github.Invaro/opentax MCP server safe to use?

io.github.Invaro/opentax scores 76 out of 100 on VerifyMCP. That is a record of what we were able to check automatically, not an endorsement. The category breakdown on this page shows every signal behind the number, including the ones we could not confirm.

What tools does the io.github.Invaro/opentax MCP server expose?

io.github.Invaro/opentax exposes 15 tools: calculate_tax, calculate_business_tax, calculate_fiduciary_tax, determine_dependent, compute_state_return, and 10 more. Their descriptions and schemas cost roughly 22,555 tokens of context every time the server is loaded.

Does the io.github.Invaro/opentax MCP server require authentication?

No. We connected to io.github.Invaro/opentax without credentials and it answered, so anything it exposes is reachable by anyone who knows the address.

Is the io.github.Invaro/opentax MCP server still maintained?

io.github.Invaro/opentax is still listed as active in the MCP registry. We last reached this channel on 25 September 2026. Those dates come from our own scans of the registry and the channel itself, not from anything the publisher announced.