mcp server

opentax

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

Description as published by the maintainer. Source

• version 0.2.1
• active

active — Registry entry last updated 2026-07-23.

What this server can do

15 functions, named and described by the server itself. Parameter names are shown because they say more about what a function does than its name usually does.

calculate_business_tax(asOf, target, corpNCTI, corpFDDEI, corpPHCIncome, llcMemberCount, qreCurrentYear, corpGrossIncome, corpIsREITorRIC, entityLegalForm, corpCapitalGains, corpPriorYearTax, corpCapitalLosses, corpDividendsPaid, corpTaxableIncome, qreAvgPrior3Years, corpSection179Cost, corpStockIssuedFMV, sCorpGrossReceipts, corpFiscalYearFiler, corpForeignResearch, corpNOLCarryforward, employeeAnnualWages, corpDomesticResearch, corpDrdOwnershipTier, corpForeignTaxesNCTI, corpTIThrough3Months, corpTIThrough6Months, corpTIThrough9Months, corpDividendsReceived, sCorpNetPassiveIncome, sCorpShareholderCount, sCorpTaxableIncomeAsC, corpBaseErosionTestMet, corpEquipmentPurchases, corpIsLargeCorporation, corpOrdinaryDeductions, corpOwnedByFiveOrFewer, filedForm2553SElection, generalBusinessCredits, corpAvgGrossReceipts3yr, corpForeignTaxesGeneral, corpStockRepurchasedFMV, corpIsCoveredCorporation, corpSection245ADividends, sCorpHasAccumulatedEandP, corpAccumulatedEandPStart, corpIsPersonalServiceCorp, filedForm8832CorpElection, corpBaseErosionTaxBenefits, corpUndistributedPHCIncome, sCorpRecognizedBuiltInGain, corpBusinessInterestExpense, corpCharitableContributions, corpFilesConsolidatedReturn, corpReasonableNeedsRetention, sCorpHasMultipleStockClasses, sCorpPassiveInvestmentIncome, sCorpHasIneligibleShareholder, corpForeignSourceIncomeGeneral, corpAdjustedOrdinaryGrossIncome, corpPortfolioDebtFinancedPercent, corpAvgAdjustedFinancialStatementIncome)

Compute US federal BUSINESS-ENTITY tax from the same cited corpus: check-the-box entity classification, Form 1120 corporate income tax (§ 179/168(k)/174A/163(j)/DRD/NOL, § 250, GBC/FTC/BEAT), S-corp entity taxes, corporate estimates, the § 4501 buyback excise, AET and PHC taxes. Individual returns → calculate_tax. Unknown keys are rejected; unmodeled territory refuses loudly with the reason.

calculate_fiduciary_tax(asOf, target, fiduciaryType, fiduciaryLongTermGains, fiduciaryIncomeBeforeExemption)

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.

calculate_tax(asOf, state, filing, income, target, credits, itemized, documents, kiddie_tax, retirement, adjustments, investor_amt, tips_overtime, healthcare_ptc, rentals_passive, self_employment, household_employer, payments_estimates)

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.

compare_filing_statuses(facts)

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. Required: facts.

compute_return(asOf, state, filing, income, target, credits, itemized, documents, kiddie_tax, retirement, adjustments, investor_amt, tips_overtime, healthcare_ptc, rentals_passive, self_employment, household_employer, payments_estimates)

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).

compute_state_return(asOf, caAmt, njSrp, wages, caBhst, caYCTC, useTax, njWages, additions, caCalEITC, filingHoh, njPension, dependents, exemptions, federalAGI, njExcessDi, njRentPaid, njScorpNet, paGambling, paInterest, vaYourVagi, federalEITC, filingJoint, njArcherMsa, njCojCredit, njDividends, njExcessFli, njWwcCredit, paDividends, vaItemizing, filingStatus, gaLic65Count, gaUetPenalty, jurisdiction, ncCharitable, ncTaxCredits, njBaitCredit, njBlindCount, subtractions, vaFamilyVagi, vaSpouseVagi, gaNolUtilized, ilK12Expenses, njAlimonyPaid, njBusinessNet, njFederalCdcc, njGamblingNet, njMfsSameHome, njNjclassPaid, njOtherIncome, njSeniorCount, njTuitionPaid, ohEicOverride, paBusinessNet, paEstateTrust, paPropertyNet, caHsaDeduction, filingHohOrQss, gaIndCrCredits, ilChildUnder12, ilEitcOverride, njEitcOverride, njHezDeduction, njVeteranCount, ohAge65OrOlder, vaAgeDeduction, ageOrBlindBoxes, caIsoPreference, caRentersCredit, cityWithholding, gaExclusionTier, gaLicExemptions, ncScorpPayments, njExcessUiWfSwf, vaItemizedOther, extensionPayment, gaDependentCount, ncUseTaxEstimate, njAbcaAdjustment, njChildrenUnder6, njDispositionNet, njGoldStarCredit, njPartnershipNet, njRentRoyaltyNet, nycTaxableIncome, ohBusinessIncome, ohResidentCredit, paRentRoyaltyNet, paResidentCredit, stateWithholding, vaRefundableEitc, yonkersSurcharge, caAmtTaxesAddback, estimatedPayments, gaFederalItemized, ilPropertyTaxPaid, ilTeacherExpenses, ncMedicalExpenses, ncRealEstateTaxes, njAlimonyReceived, njDomesticPartner, njMedicalExpenses, njPensionEligible, njTaxableInterest, nyHouseholdCredit, ohInterestPenalty, paNrk1Withholding, refundableCredits, vaItemizedMedical, claimedAsDependent, gaOtherStateCredit, gaOtherWithholding, gaRetirementIncome, ncBaileyRetirement, ncMortgageInterest, njEitcAgeDecoupled, njSpecialExclusion, nycHouseholdCredit, ohRetirementIncome, pa529Contributions, paScheduleDcCredit, vaItemizedCasualty, vaItemizedGambling, yonkersWithholding, gaMilitaryExclusion, njCollegeDependents, njPensionExcludable, njPropertyTaxesPaid, njSeHealthInsurance, njTaxExemptInterest, ohNonresidentCredit, paAbleContributions, paGrossCompensation, paPenaltiesInterest, paScheduleOcCredits, paSpouseBusinessNet, paSpousePropertyNet, vaAgeQualifyingFull, vaYourAgeBlindBoxes, caAb5NetLossAddition, caItemizedDeductions, gaFederalCdccAllowed, ncMilitaryRetirement, ncQualifyingChildren, nonrefundableCredits, ohFederalCdccAllowed, ohOtherCreditsPreJfc, vaItemizedCharitable, vaItemizedOtherTaxes, vaItemizedSalesTaxes, gaItemizedAdjustments, gaSpouseExclusionTier, ncPartnershipPayments, njNjbestContributions, paEligibilityAddbacks, paMsaHsaContributions, paSpDependentChildren, paStudentLoanInterest, taxableSocialSecurity, vaAgeQualifyingTested, vaSpouseAgeBlindBoxes, vaSpouseTaxAdjustment, caDepreciationAddition, ncUnderpaymentInterest, ncUsObligationInterest, njUnderpaymentInterest, ohFederalCdccTentative, paSpouseRentRoyaltyNet, paUnreimbursedExpenses, spouseStateWithholding, ncClaimOfRightRepayment, njOrganDonationExpenses, njPensionEligibleAmount, vaScheduleAdjDeductions, caAb5GrossIncomeAddition, caHsaTaxableDistribution, gaEligibleItemizerCredit, gaRetirementEarnedIncome, gaSpouseRetirementIncome, unemploymentCompensation, njOtherRetirementEligible, njShelteredWorkshopCredit, vaItemizedRealEstateTaxes, caEducatorExpensesDeducted, caTaxableEarlyDistribution, njConservationContribution, njOrganDonorEmployerCredit, njOtherRetirementExclusion, vaItemizedMortgageInterest, priorYearOverpaymentCredited, vaItemizedInvestmentInterest, ohBothSpousesQualifyingIncome, gaSpouseRetirementEarnedIncome, vaItemizedPersonalPropertyTaxes, vaItemizedStateLocalIncomeTaxes)

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) — correct line NUMBERS from the printed forms and whole-dollar rounding, with the state tax computed by the oracle targets internally. 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 (retirement/senior/CDCC/exemption credits before the joint filing credit's line-11 base). Workflow: run compute_return first for the federal substrate, compute any state-specific components the citations describe (additions, subtractions, credits without targets — disclose each), then call this ONCE and report its line set VERBATIM. Never hand-assemble state line numbers: transposed lines on correct dollars are the dominant state error mode. ALWAYS pass taxableSocialSecurity and unemploymentCompensation when nonzero (VA/CA/NY subtractions are applied by the composer). ALWAYS transcribe the intake's state-specific block (e.g. ca_tax_return.ca_form540_schca: AB 5 employee-classification additions; va_sch_a fields; county/use-tax questions) — those fields drive composer inputs. For VA MFJ, pass vaYourVagi/vaSpouseVagi (the separate-VAGI worksheet) so the composer can run the Spouse Tax Adjustment worksheet itself. Required: jurisdiction, asOf.

determine_dependent(asOf, depAge, target, depGrossIncome, depFilesJointReturn, depIsFullTimeStudent, depRelationshipChild, depDivorcedParentsRule, depPermanentlyDisabled, depYoungerThanTaxpayer, depRelationshipRelative, taxpayerIsCustodialParent, hasMultipleSupportAgreement, custodialParentReleasedClaim, depIsQualifyingChildOfAnother, depProvidedOwnSupportOverHalf, taxpayerProvidedOverHalfSupport, depLivedWithTaxpayerOverHalfYear, taxpayerProvidedOver10PercentSupport)

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).

explain_rule(ruleId)

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

find_tax_cliffs(vary, facts, toDollars, fromDollars, stepDollars)

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. Required: facts, vary, fromDollars, toDollars.

is_tipped_occupation(job)

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'. Required: job.

list_input_facts

Discover every input the tax corpus understands: id, type, whether required, and its documented default. Call this if unsure what information to collect from the user.

lookup_tax_parameter(asOf, query)

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. Required: query.

search_tax_rules(asOf, limit, query)

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. Required: query.

verify_fact(asOf, query, filingStatus, claimedAmount)

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. Required: query, claimedAmount.

verify_tax_claim(facts, claimedAmount, toleranceDollars)

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. Required: facts, claimedAmount.

Last successful function declaration observed on 2026-08-13. Source: https://opentax.invaro.ai/mcp. We list what the server declared; we do not call any of these functions.

Endpoint status observed on 2026-08-13. Source: https://opentax.invaro.ai/mcp.

Signals

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Where to get it

• npm: @invaro/opentax
• Remote endpoint (streamable-http) — https://opentax.invaro.ai/mcp