{ "name": "AfterTaxUS public tax engine", "endpoint": "https://aftertaxus.com/mcp-tax", "documentation": "https://aftertaxus.com/ai-tax-tools.html", "transport": "streamable-http", "authentication": "none", "supportedTaxYears": [ 2025 ], "authoritativeSchema": "The connected deployment tools/list response.", "tools": [ { "name": "get_tax_engine_info", "description": "Inspect the existing 2025 model version, sources, limitations, units, privacy boundaries and input limits. Does not fetch sources or market data.", "inputSchema": { "type": "object", "properties": {}, "additionalProperties": false, "$schema": "http://json-schema.org/draft-07/schema#" }, "annotations": { "readOnlyHint": true, "idempotentHint": true, "destructiveHint": false, "openWorldHint": false }, "execution": { "taskSupport": "forbidden" } }, { "name": "list_state_tax_profiles", "description": "List 2025 state/DC planning rate schedules and their notes; optionally filter by state. Schedules act on separately classified state income after caller-supplied deductions, not complete state returns.", "inputSchema": { "type": "object", "properties": { "state": { "type": "string", "enum": [ "AL", "AK", "AZ", "AR", "CA", "CO", "CT", "DE", "FL", "GA", "HI", "ID", "IL", "IN", "IA", "KS", "KY", "LA", "ME", "MD", "MA", "MI", "MN", "MS", "MO", "MT", "NE", "NV", "NH", "NJ", "NM", "NY", "NC", "ND", "OH", "OK", "OR", "PA", "RI", "SC", "SD", "TN", "TX", "UT", "VT", "VA", "WA", "WV", "WI", "WY", "DC" ], "description": "Uppercase two-letter US state or DC code. One state per plan; no multistate allocation." } }, "additionalProperties": false, "$schema": "http://json-schema.org/draft-07/schema#" }, "annotations": { "readOnlyHint": true, "idempotentHint": true, "destructiveHint": false, "openWorldHint": false }, "execution": { "taskSupport": "forbidden" } }, { "name": "list_local_tax_profiles", "description": "List limited 2025 local planning profiles for a REQUIRED state, including none/custom, taxable-category selections and notes. Absence is not a determination that no local tax applies.", "inputSchema": { "type": "object", "properties": { "state": { "type": "string", "enum": [ "AL", "AK", "AZ", "AR", "CA", "CO", "CT", "DE", "FL", "GA", "HI", "ID", "IL", "IN", "IA", "KS", "KY", "LA", "ME", "MD", "MA", "MI", "MN", "MS", "MO", "MT", "NE", "NV", "NH", "NJ", "NM", "NY", "NC", "ND", "OH", "OK", "OR", "PA", "RI", "SC", "SD", "TN", "TX", "UT", "VT", "VA", "WA", "WV", "WI", "WY", "DC" ], "description": "Uppercase two-letter US state or DC code. One state per plan; no multistate allocation." } }, "required": [ "state" ], "additionalProperties": false, "$schema": "http://json-schema.org/draft-07/schema#" }, "annotations": { "readOnlyHint": true, "idempotentHint": true, "destructiveHint": false, "openWorldHint": false }, "execution": { "taskSupport": "forbidden" } }, { "name": "calculate_tax_plan", "description": "Calculate one 2025 federal/state/local/W-2 planning estimate directly from strict TaxPlan2025Input fields. Money is dollars, rates are decimal fractions. Caller classifies taxable vs exempt and gross vs taxable bases. Returns the full existing engine result plus limitations, warnings and assumptions. No 2026, AMT, credits, self-employment tax, workbook or API passthrough.", "inputSchema": { "type": "object", "properties": { "plan": { "type": "object", "properties": { "taxYear": { "type": "number", "const": 2025, "description": "Only 2025 is supported, including when omitted. This is NOT a complete 2026 tax model." }, "modelVersion": { "type": "string", "const": "2025.2" }, "sourceRevision": { "type": "string", "const": "irs-2025-remediation-1" }, "filingStatus": { "type": "string", "enum": [ "single", "mfj", "mfs", "hoh" ] }, "state": { "type": "string", "enum": [ "AL", "AK", "AZ", "AR", "CA", "CO", "CT", "DE", "FL", "GA", "HI", "ID", "IL", "IN", "IA", "KS", "KY", "LA", "ME", "MD", "MA", "MI", "MN", "MS", "MO", "MT", "NE", "NV", "NH", "NJ", "NM", "NY", "NC", "ND", "OH", "OK", "OR", "PA", "RI", "SC", "SD", "TN", "TX", "UT", "VT", "VA", "WA", "WV", "WI", "WY", "DC" ], "description": "Uppercase two-letter US state or DC code. One state per plan; no multistate allocation." }, "ordinaryIncomeExcludingSocialSecurity": { "type": "number", "minimum": 0, "maximum": 1000000000, "description": "Federal ordinary income in US dollars BEFORE deductions, excluding Social Security and explicit capitalGains ledger gains. Include taxable wages, interest and nonqualified dividends. Caller determines taxable/exempt classification." }, "preferredIncome": { "type": "number", "minimum": 0, "maximum": 1000000000, "description": "Federal qualified dividends plus legacy long-term gains in US dollars BEFORE deductions. With capitalGains, enter qualified dividends only to avoid counting gains twice." }, "longTermCapitalGainIncome": { "type": "number", "minimum": 0, "maximum": 1000000000, "description": "Legacy LTCG portion already INCLUDED in preferredIncome, not an additional amount. Do not combine with capitalGains." }, "socialSecurityBenefits": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "Gross annual benefits, NOT the taxable portion; the engine computes federal taxability." }, "taxExemptInterest": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "Federally exempt interest used for Social Security provisional income, not ordinary taxable income." }, "netInvestmentIncome": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "NIIT-only aggregate, not added to regular income. Default pre-capital-loss includes gross capital gains before modeled losses but after allowed expenses. Use final for an already-netted aggregate; alternatively use investmentIncome." }, "netInvestmentIncomeMode": { "type": "string", "enum": [ "pre-capital-loss", "final" ] }, "capitalGains": { "type": "object", "properties": { "shortTermGains": { "type": "number", "minimum": -1000000000, "maximum": 1000000000, "description": "Signed US dollars, not cents; magnitude at most $1 billion." }, "shortTermLosses": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "longTermGains": { "$ref": "#/properties/plan/properties/capitalGains/properties/shortTermGains", "description": "Signed US dollars, not cents; magnitude at most $1 billion." }, "longTermLosses": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "shortTermLossCarryover": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "longTermLossCarryover": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." } }, "additionalProperties": false, "description": "Investment capital ledger: losses/carryovers are positive magnitudes; signed gains allowed. Caller verifies basis, holding period, investment eligibility and wash-sale adjustments. No collectibles, section 1250 or 1256 fields." }, "investmentIncome": { "type": "object", "properties": { "taxableInterest": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "ordinaryDividends": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "NIIT-eligible dividends including qualified dividends; already included in regular income fields." }, "taxableAnnuities": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "passiveRentalIncome": { "$ref": "#/properties/plan/properties/capitalGains/properties/shortTermGains", "description": "Signed US dollars, not cents; magnitude at most $1 billion." }, "passiveBusinessIncome": { "$ref": "#/properties/plan/properties/capitalGains/properties/shortTermGains", "description": "Signed US dollars, not cents; magnitude at most $1 billion." }, "otherInvestmentIncome": { "$ref": "#/properties/plan/properties/capitalGains/properties/shortTermGains", "description": "Signed US dollars, not cents; magnitude at most $1 billion." }, "allowedInvestmentExpenses": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "Caller-verified NIIT-allowable expenses, not already netted from ledger amounts." }, "capitalGainOrLossAdjustment": { "$ref": "#/properties/plan/properties/capitalGains/properties/shortTermGains", "description": "NIIT-only adjustment to already-netted capital; do not repeat losses, carryovers or expenses." } }, "additionalProperties": false, "description": "Separate Form 8960 NIIT classification ledger, NOT extra regular income. Explicit capital ledger is incorporated automatically. Omission does not infer NIIT from wages or preferred income." }, "marriedFilingSeparatelyLivedApart": { "type": "boolean", "description": "Caller eligibility fact, only for mfs." }, "qualifyingSurvivingSpouse": { "type": "boolean", "description": "Caller eligibility fact; use single plus true. Provisions map individually in the existing model." }, "standardDeductionFacts": { "type": "object", "properties": { "taxpayerAge65OrOlder": { "type": "boolean" }, "taxpayerBlind": { "type": "boolean" }, "spouseAge65OrOlder": { "type": "boolean" }, "spouseBlind": { "type": "boolean" }, "canBeClaimedAsDependent": { "type": "boolean" }, "dependentEarnedIncome": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "spouseItemizes": { "type": "boolean" }, "mfsSpouseEligibleForAdditionalDeduction": { "type": "boolean" } }, "additionalProperties": false, "description": "Caller-verified age, blindness and dependent eligibility facts; no birth dates or identities." }, "magiAdjustments": { "type": "object", "properties": { "niit": { "$ref": "#/properties/plan/properties/capitalGains/properties/shortTermGains", "description": "Signed US dollars, not cents; magnitude at most $1 billion." }, "salt": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "socialSecurity": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "schedule1A": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." } }, "additionalProperties": false, "description": "Caller-verified provision-specific MAGI adjustments in dollars; not additional regular income." }, "salt": { "type": "object", "properties": { "mode": { "type": "string", "enum": [ "modeled-liability", "taxes-paid" ] }, "election": { "type": "string", "enum": [ "income", "sales" ] }, "stateIncomeTaxPaid": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "localIncomeTaxPaid": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "salesTaxPaid": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "realEstateTaxPaid": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "personalPropertyTaxPaid": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." } }, "required": [ "mode" ], "additionalProperties": false, "description": "Default modeled-liability estimates SALT from modeled state/local income tax plus Property tax rows. Taxes-paid replaces that estimate; supply property taxes plus either state/local income taxes or sales taxes, including explicit zeros." }, "schedule1A": { "type": "object", "properties": { "claimSeniorDeduction": { "type": "boolean" }, "taxpayerHasValidSsn": { "type": "boolean" }, "spouseHasValidSsn": { "type": "boolean" } }, "additionalProperties": false, "description": "Senior deduction eligibility booleans only; NEVER send SSNs. Tips, overtime and car-loan-interest deductions are unsupported." }, "w2Income": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "Payroll wage base, already included in ordinary income as appropriate; NOT extra federal income. Aggregate assumes one worker; use w2Workers for multiple earners." }, "w2Workers": { "type": "array", "items": { "type": "object", "properties": { "workerId": { "type": "string", "minLength": 1, "maxLength": 32, "pattern": "^[A-Za-z][A-Za-z0-9_-]*$", "description": "Anonymous worker alias, e.g. taxpayer or spouse; never a name, SSN, email or account ID. Repeat for multiple jobs of the same person." }, "wages": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome" }, "socialSecurityWages": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "medicareWages": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "stateWages": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." } }, "required": [ "workerId", "wages" ], "additionalProperties": false }, "maxItems": 32, "description": "At most 32 wage sources. Same worker alias shares annual caps across jobs. Wages must sum to w2Income if both supplied. Missing covered bases default to wages." }, "w2WorkerPrograms": { "type": "object", "additionalProperties": { "type": "object", "properties": { "delawarePaidLeave": { "type": "object", "properties": { "coverage": { "type": "string", "enum": [ "none", "parental", "full" ] }, "employeeShare": { "type": "number", "minimum": 0, "maximum": 0.5, "description": "Employee fraction of covered program cost, at most 0.5 (50%); omitted defaults to 0.5." } }, "required": [ "coverage" ], "additionalProperties": false }, "hawaiiTdi": { "type": "object", "properties": { "covered": { "type": "boolean" }, "employerPaid": { "type": "boolean" }, "weeksWorked": { "type": "integer", "minimum": 0, "maximum": 53 }, "weeklyWages": { "type": "array", "items": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome" }, "maxItems": 53, "description": "Alternative to weeksWorked; must sum to this worker's state wages. Omitted assumes evenly distributed wages." }, "weeklyPremiums": { "type": "array", "items": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome" }, "maxItems": 53, "description": "Total weekly insurance premiums in dollars; length must match wage weeks. Engine applies the employee half-premium cap." } }, "additionalProperties": false } }, "additionalProperties": false }, "description": "At most 32 anonymous worker aliases matching w2Workers; DE/HI program facts only. No arbitrary account/workbook fields." }, "totalIncome": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "Gross household cash-flow display total; does NOT determine taxable income. Omitted defaults to zero, not inferred." }, "displayIncome": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "Spendable/display income before tax; afterTaxIncome = displayIncome - totalTax. Omitted defaults to zero and can yield negative after-tax display income." }, "federalDeductionMode": { "type": "string", "enum": [ "standard", "itemized" ], "description": "Defaults to standard; no automatic choice of the larger deduction." }, "federalAboveLineDeductions": { "type": "array", "items": { "type": "object", "properties": { "amount": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome" }, "deductionType": { "type": "string", "minLength": 1, "maxLength": 80, "description": "Caller-classified category, e.g. IRA contribution, Medical expenses, Property tax, Mortgage interest, Charitable contributions, or Other. Legacy Investment loss (short term)/(long term) must not duplicate capitalGains. No personal identifiers." }, "calculationMode": { "type": "string", "enum": [ "allowed-amount", "automatic" ], "description": "Default allowed-amount: caller has already verified eligibility and limits. Automatic is supported ONLY for federal itemized medical expenses (AGI floor). State amounts are always caller-allowed amounts." }, "id": { "anyOf": [ { "type": "string", "minLength": 1, "maxLength": 32, "pattern": "^[A-Za-z0-9_-]+$" }, { "type": "integer", "minimum": 0, "maximum": 1000000 } ], "description": "Optional anonymous row ID, unique within this list; not a personal identifier." } }, "required": [ "amount", "deductionType" ], "additionalProperties": false }, "maxItems": 64 }, "federalItemizedDeductions": { "$ref": "#/properties/plan/properties/federalAboveLineDeductions" }, "stateGrossIncome": { "type": "number", "minimum": 0, "maximum": 1000000000, "description": "Caller-classified state income base BEFORE the separately supplied state deduction. NOT federal taxable income or automatically derived federal AGI; caller handles state exemptions, additions and subtractions." }, "stateDeductionMode": { "type": "string", "enum": [ "standard", "itemized" ] }, "stateStandardDeduction": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "Caller-verified allowed state deduction, default ZERO, not automatically looked up." }, "stateItemizedDeductions": { "$ref": "#/properties/plan/properties/federalAboveLineDeductions", "description": "Caller-verified allowed state deductions; no automatic eligibility/floors/limits." }, "local": { "type": "object", "properties": { "enabled": { "type": "boolean" }, "localityId": { "type": "string", "enum": [ "none", "custom", "ny-nyc", "ny-yonkers", "oh-columbus", "oh-cleveland", "oh-cincinnati", "oh-toledo", "oh-akron", "oh-dayton", "pa-philadelphia", "pa-pittsburgh", "mi-detroit", "mi-grand-rapids", "mi-lansing", "mi-flint", "md-county", "in-county", "ky-louisville", "ky-lexington", "mo-kansas-city", "mo-st-louis", "de-wilmington", "al-birmingham", "al-gadsden" ], "description": "An ID returned by list_local_tax_profiles for the selected state, or none/custom." }, "overrideMode": { "type": "string", "enum": [ "preset", "override" ] }, "residency": { "type": "string", "enum": [ "resident", "nonresident" ] }, "customRate": { "type": "number", "minimum": 0, "maximum": 1, "description": "Decimal fraction: 0.025 means 2.5%, not 2.5." }, "customNonresidentRate": { "$ref": "#/properties/plan/properties/local/properties/customRate", "description": "Decimal fraction: 0.025 means 2.5%, not 2.5." }, "taxableBaseAmounts": { "type": "object", "properties": { "wages": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "selfEmployment": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "interest": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "dividends": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "capitalGains": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "rentalIncome": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "businessIncome": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "retirementIncome": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "socialSecurity": { "$ref": "#/properties/plan/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." } }, "additionalProperties": false, "description": "Separately caller-classified locally taxable dollars by category AFTER applicable local exclusions/deductions/source allocation. Not automatically derived from federal/state income; omitted categories are zero." }, "customTaxableBase": { "type": "object", "properties": { "wages": { "type": "boolean" }, "selfEmployment": { "type": "boolean" }, "interest": { "type": "boolean" }, "dividends": { "type": "boolean" }, "capitalGains": { "type": "boolean" }, "rentalIncome": { "type": "boolean" }, "businessIncome": { "type": "boolean" }, "retirementIncome": { "type": "boolean" }, "socialSecurity": { "type": "boolean" } }, "additionalProperties": false, "description": "Explicit taxable-category selection for override mode; caller verifies local rules." } }, "additionalProperties": false, "description": "Local tax defaults off. Presets are limited planning profiles, not comprehensive locality coverage; caller verifies jurisdiction, residency, eligibility, rates and taxable bases." } }, "required": [ "filingStatus", "state", "ordinaryIncomeExcludingSocialSecurity", "preferredIncome", "stateGrossIncome" ], "additionalProperties": false } }, "required": [ "plan" ], "additionalProperties": false, "$schema": "http://json-schema.org/draft-07/schema#" }, "annotations": { "readOnlyHint": true, "idempotentHint": true, "destructiveHint": false, "openWorldHint": false }, "execution": { "taskSupport": "forbidden" } }, { "name": "compare_tax_plans", "description": "Calculate EXACTLY two independent 2025 plans, baseline and proposal; return both full results and dollar deltas (proposal minus baseline). This is not marginal tax on an incremental investment unless callers constructed comparable complete scenarios.", "inputSchema": { "type": "object", "properties": { "baseline": { "type": "object", "properties": { "taxYear": { "type": "number", "const": 2025, "description": "Only 2025 is supported, including when omitted. This is NOT a complete 2026 tax model." }, "modelVersion": { "type": "string", "const": "2025.2" }, "sourceRevision": { "type": "string", "const": "irs-2025-remediation-1" }, "filingStatus": { "type": "string", "enum": [ "single", "mfj", "mfs", "hoh" ] }, "state": { "type": "string", "enum": [ "AL", "AK", "AZ", "AR", "CA", "CO", "CT", "DE", "FL", "GA", "HI", "ID", "IL", "IN", "IA", "KS", "KY", "LA", "ME", "MD", "MA", "MI", "MN", "MS", "MO", "MT", "NE", "NV", "NH", "NJ", "NM", "NY", "NC", "ND", "OH", "OK", "OR", "PA", "RI", "SC", "SD", "TN", "TX", "UT", "VT", "VA", "WA", "WV", "WI", "WY", "DC" ], "description": "Uppercase two-letter US state or DC code. One state per plan; no multistate allocation." }, "ordinaryIncomeExcludingSocialSecurity": { "type": "number", "minimum": 0, "maximum": 1000000000, "description": "Federal ordinary income in US dollars BEFORE deductions, excluding Social Security and explicit capitalGains ledger gains. Include taxable wages, interest and nonqualified dividends. Caller determines taxable/exempt classification." }, "preferredIncome": { "type": "number", "minimum": 0, "maximum": 1000000000, "description": "Federal qualified dividends plus legacy long-term gains in US dollars BEFORE deductions. With capitalGains, enter qualified dividends only to avoid counting gains twice." }, "longTermCapitalGainIncome": { "type": "number", "minimum": 0, "maximum": 1000000000, "description": "Legacy LTCG portion already INCLUDED in preferredIncome, not an additional amount. Do not combine with capitalGains." }, "socialSecurityBenefits": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "Gross annual benefits, NOT the taxable portion; the engine computes federal taxability." }, "taxExemptInterest": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "Federally exempt interest used for Social Security provisional income, not ordinary taxable income." }, "netInvestmentIncome": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "NIIT-only aggregate, not added to regular income. Default pre-capital-loss includes gross capital gains before modeled losses but after allowed expenses. Use final for an already-netted aggregate; alternatively use investmentIncome." }, "netInvestmentIncomeMode": { "type": "string", "enum": [ "pre-capital-loss", "final" ] }, "capitalGains": { "type": "object", "properties": { "shortTermGains": { "type": "number", "minimum": -1000000000, "maximum": 1000000000, "description": "Signed US dollars, not cents; magnitude at most $1 billion." }, "shortTermLosses": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "longTermGains": { "$ref": "#/properties/baseline/properties/capitalGains/properties/shortTermGains", "description": "Signed US dollars, not cents; magnitude at most $1 billion." }, "longTermLosses": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "shortTermLossCarryover": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "longTermLossCarryover": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." } }, "additionalProperties": false, "description": "Investment capital ledger: losses/carryovers are positive magnitudes; signed gains allowed. Caller verifies basis, holding period, investment eligibility and wash-sale adjustments. No collectibles, section 1250 or 1256 fields." }, "investmentIncome": { "type": "object", "properties": { "taxableInterest": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "ordinaryDividends": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "NIIT-eligible dividends including qualified dividends; already included in regular income fields." }, "taxableAnnuities": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "passiveRentalIncome": { "$ref": "#/properties/baseline/properties/capitalGains/properties/shortTermGains", "description": "Signed US dollars, not cents; magnitude at most $1 billion." }, "passiveBusinessIncome": { "$ref": "#/properties/baseline/properties/capitalGains/properties/shortTermGains", "description": "Signed US dollars, not cents; magnitude at most $1 billion." }, "otherInvestmentIncome": { "$ref": "#/properties/baseline/properties/capitalGains/properties/shortTermGains", "description": "Signed US dollars, not cents; magnitude at most $1 billion." }, "allowedInvestmentExpenses": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "Caller-verified NIIT-allowable expenses, not already netted from ledger amounts." }, "capitalGainOrLossAdjustment": { "$ref": "#/properties/baseline/properties/capitalGains/properties/shortTermGains", "description": "NIIT-only adjustment to already-netted capital; do not repeat losses, carryovers or expenses." } }, "additionalProperties": false, "description": "Separate Form 8960 NIIT classification ledger, NOT extra regular income. Explicit capital ledger is incorporated automatically. Omission does not infer NIIT from wages or preferred income." }, "marriedFilingSeparatelyLivedApart": { "type": "boolean", "description": "Caller eligibility fact, only for mfs." }, "qualifyingSurvivingSpouse": { "type": "boolean", "description": "Caller eligibility fact; use single plus true. Provisions map individually in the existing model." }, "standardDeductionFacts": { "type": "object", "properties": { "taxpayerAge65OrOlder": { "type": "boolean" }, "taxpayerBlind": { "type": "boolean" }, "spouseAge65OrOlder": { "type": "boolean" }, "spouseBlind": { "type": "boolean" }, "canBeClaimedAsDependent": { "type": "boolean" }, "dependentEarnedIncome": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "spouseItemizes": { "type": "boolean" }, "mfsSpouseEligibleForAdditionalDeduction": { "type": "boolean" } }, "additionalProperties": false, "description": "Caller-verified age, blindness and dependent eligibility facts; no birth dates or identities." }, "magiAdjustments": { "type": "object", "properties": { "niit": { "$ref": "#/properties/baseline/properties/capitalGains/properties/shortTermGains", "description": "Signed US dollars, not cents; magnitude at most $1 billion." }, "salt": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "socialSecurity": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "schedule1A": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." } }, "additionalProperties": false, "description": "Caller-verified provision-specific MAGI adjustments in dollars; not additional regular income." }, "salt": { "type": "object", "properties": { "mode": { "type": "string", "enum": [ "modeled-liability", "taxes-paid" ] }, "election": { "type": "string", "enum": [ "income", "sales" ] }, "stateIncomeTaxPaid": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "localIncomeTaxPaid": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "salesTaxPaid": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "realEstateTaxPaid": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "personalPropertyTaxPaid": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." } }, "required": [ "mode" ], "additionalProperties": false, "description": "Default modeled-liability estimates SALT from modeled state/local income tax plus Property tax rows. Taxes-paid replaces that estimate; supply property taxes plus either state/local income taxes or sales taxes, including explicit zeros." }, "schedule1A": { "type": "object", "properties": { "claimSeniorDeduction": { "type": "boolean" }, "taxpayerHasValidSsn": { "type": "boolean" }, "spouseHasValidSsn": { "type": "boolean" } }, "additionalProperties": false, "description": "Senior deduction eligibility booleans only; NEVER send SSNs. Tips, overtime and car-loan-interest deductions are unsupported." }, "w2Income": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "Payroll wage base, already included in ordinary income as appropriate; NOT extra federal income. Aggregate assumes one worker; use w2Workers for multiple earners." }, "w2Workers": { "type": "array", "items": { "type": "object", "properties": { "workerId": { "type": "string", "minLength": 1, "maxLength": 32, "pattern": "^[A-Za-z][A-Za-z0-9_-]*$", "description": "Anonymous worker alias, e.g. taxpayer or spouse; never a name, SSN, email or account ID. Repeat for multiple jobs of the same person." }, "wages": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome" }, "socialSecurityWages": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "medicareWages": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "stateWages": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." } }, "required": [ "workerId", "wages" ], "additionalProperties": false }, "maxItems": 32, "description": "At most 32 wage sources. Same worker alias shares annual caps across jobs. Wages must sum to w2Income if both supplied. Missing covered bases default to wages." }, "w2WorkerPrograms": { "type": "object", "additionalProperties": { "type": "object", "properties": { "delawarePaidLeave": { "type": "object", "properties": { "coverage": { "type": "string", "enum": [ "none", "parental", "full" ] }, "employeeShare": { "type": "number", "minimum": 0, "maximum": 0.5, "description": "Employee fraction of covered program cost, at most 0.5 (50%); omitted defaults to 0.5." } }, "required": [ "coverage" ], "additionalProperties": false }, "hawaiiTdi": { "type": "object", "properties": { "covered": { "type": "boolean" }, "employerPaid": { "type": "boolean" }, "weeksWorked": { "type": "integer", "minimum": 0, "maximum": 53 }, "weeklyWages": { "type": "array", "items": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome" }, "maxItems": 53, "description": "Alternative to weeksWorked; must sum to this worker's state wages. Omitted assumes evenly distributed wages." }, "weeklyPremiums": { "type": "array", "items": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome" }, "maxItems": 53, "description": "Total weekly insurance premiums in dollars; length must match wage weeks. Engine applies the employee half-premium cap." } }, "additionalProperties": false } }, "additionalProperties": false }, "description": "At most 32 anonymous worker aliases matching w2Workers; DE/HI program facts only. No arbitrary account/workbook fields." }, "totalIncome": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "Gross household cash-flow display total; does NOT determine taxable income. Omitted defaults to zero, not inferred." }, "displayIncome": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "Spendable/display income before tax; afterTaxIncome = displayIncome - totalTax. Omitted defaults to zero and can yield negative after-tax display income." }, "federalDeductionMode": { "type": "string", "enum": [ "standard", "itemized" ], "description": "Defaults to standard; no automatic choice of the larger deduction." }, "federalAboveLineDeductions": { "type": "array", "items": { "type": "object", "properties": { "amount": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome" }, "deductionType": { "type": "string", "minLength": 1, "maxLength": 80, "description": "Caller-classified category, e.g. IRA contribution, Medical expenses, Property tax, Mortgage interest, Charitable contributions, or Other. Legacy Investment loss (short term)/(long term) must not duplicate capitalGains. No personal identifiers." }, "calculationMode": { "type": "string", "enum": [ "allowed-amount", "automatic" ], "description": "Default allowed-amount: caller has already verified eligibility and limits. Automatic is supported ONLY for federal itemized medical expenses (AGI floor). State amounts are always caller-allowed amounts." }, "id": { "anyOf": [ { "type": "string", "minLength": 1, "maxLength": 32, "pattern": "^[A-Za-z0-9_-]+$" }, { "type": "integer", "minimum": 0, "maximum": 1000000 } ], "description": "Optional anonymous row ID, unique within this list; not a personal identifier." } }, "required": [ "amount", "deductionType" ], "additionalProperties": false }, "maxItems": 64 }, "federalItemizedDeductions": { "$ref": "#/properties/baseline/properties/federalAboveLineDeductions" }, "stateGrossIncome": { "type": "number", "minimum": 0, "maximum": 1000000000, "description": "Caller-classified state income base BEFORE the separately supplied state deduction. NOT federal taxable income or automatically derived federal AGI; caller handles state exemptions, additions and subtractions." }, "stateDeductionMode": { "type": "string", "enum": [ "standard", "itemized" ] }, "stateStandardDeduction": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "Caller-verified allowed state deduction, default ZERO, not automatically looked up." }, "stateItemizedDeductions": { "$ref": "#/properties/baseline/properties/federalAboveLineDeductions", "description": "Caller-verified allowed state deductions; no automatic eligibility/floors/limits." }, "local": { "type": "object", "properties": { "enabled": { "type": "boolean" }, "localityId": { "type": "string", "enum": [ "none", "custom", "ny-nyc", "ny-yonkers", "oh-columbus", "oh-cleveland", "oh-cincinnati", "oh-toledo", "oh-akron", "oh-dayton", "pa-philadelphia", "pa-pittsburgh", "mi-detroit", "mi-grand-rapids", "mi-lansing", "mi-flint", "md-county", "in-county", "ky-louisville", "ky-lexington", "mo-kansas-city", "mo-st-louis", "de-wilmington", "al-birmingham", "al-gadsden" ], "description": "An ID returned by list_local_tax_profiles for the selected state, or none/custom." }, "overrideMode": { "type": "string", "enum": [ "preset", "override" ] }, "residency": { "type": "string", "enum": [ "resident", "nonresident" ] }, "customRate": { "type": "number", "minimum": 0, "maximum": 1, "description": "Decimal fraction: 0.025 means 2.5%, not 2.5." }, "customNonresidentRate": { "$ref": "#/properties/baseline/properties/local/properties/customRate", "description": "Decimal fraction: 0.025 means 2.5%, not 2.5." }, "taxableBaseAmounts": { "type": "object", "properties": { "wages": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "selfEmployment": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "interest": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "dividends": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "capitalGains": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "rentalIncome": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "businessIncome": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "retirementIncome": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." }, "socialSecurity": { "$ref": "#/properties/baseline/properties/longTermCapitalGainIncome", "description": "US dollars, not cents or thousands; finite, nonnegative, at most $1 billion." } }, "additionalProperties": false, "description": "Separately caller-classified locally taxable dollars by category AFTER applicable local exclusions/deductions/source allocation. Not automatically derived from federal/state income; omitted categories are zero." }, "customTaxableBase": { "type": "object", "properties": { "wages": { "type": "boolean" }, "selfEmployment": { "type": "boolean" }, "interest": { "type": "boolean" }, "dividends": { "type": "boolean" }, "capitalGains": { "type": "boolean" }, "rentalIncome": { "type": "boolean" }, "businessIncome": { "type": "boolean" }, "retirementIncome": { "type": "boolean" }, "socialSecurity": { "type": "boolean" } }, "additionalProperties": false, "description": "Explicit taxable-category selection for override mode; caller verifies local rules." } }, "additionalProperties": false, "description": "Local tax defaults off. Presets are limited planning profiles, not comprehensive locality coverage; caller verifies jurisdiction, residency, eligibility, rates and taxable bases." } }, "required": [ "filingStatus", "state", "ordinaryIncomeExcludingSocialSecurity", "preferredIncome", "stateGrossIncome" ], "additionalProperties": false }, "proposal": { "$ref": "#/properties/baseline" } }, "required": [ "baseline", "proposal" ], "additionalProperties": false, "$schema": "http://json-schema.org/draft-07/schema#" }, "annotations": { "readOnlyHint": true, "idempotentHint": true, "destructiveHint": false, "openWorldHint": false }, "execution": { "taskSupport": "forbidden" } } ] }