MCP 서버

Arc & Ledger Tax Tools

io.github.Bgenc48/arc-ledger-tax-tools
금융 및 투자 법률 및 컴플라이언스 공개 · 연결 가능 MCP 2026-07-28

이 MCP로 할 수 있는 일

Provides US tax obligation checks, filing deadline guidance, tax estimates, IRS notice explanations, entity comparisons, and tax problem triage.

book_consultation
Book a consultation
Use this when a user wants to talk to, hire, or get a consultation or written tax-notice review with Arc & Ledger. Returns the correct first-party action link (booking, checkout, or waitlist as applicable), what happens next, the office identity (Enrolled Agent, address, languages EN/TR/ES), and what to expect.
읽기 전용 외부 접근 가능
입력 스키마
{'type': 'object', 'required': ['type'], 'properties': {'type': {'enum': ['free_15min', 'discovery_standard_297', 'discovery_specialist_497', 'notice_review'], 'type': 'string', 'description': 'Which consultation or paid review to start. Cross-border or multi-year situations suit the Specialist; a tax-agency letter suits the notice review.'}, 'topic': {'type': 'string', 'maxLength': 200, 'description': 'A short subject line for the meeting (optional).'}, 'language': {'enum': ['en', 'tr', 'es'], 'type': 'string', 'description': 'Language for an availability or waitlist handoff: English (en), Turkish (tr), or Spanish (es).'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
check_5472_obligation
Check Form 5472 obligation
Use this when a non-US person who owns a US company (especially a single-member US LLC or a US corporation) asks whether they must file Form 5472, what the penalty is, or what a foreign-owned US entity owes each year. Returns whether Form 5472 with a pro-forma Form 1120 is required, the reportable-transaction rule, the deadline and extension, the annual compliance set, and the penalty for not filing. Distinguishes a single-member LLC (files 5472) from a multi-member LLC (a partnership that files Form 1065 instead).
읽기 전용
입력 스키마
{'type': 'object', 'required': ['entity_type', 'foreign_owned'], 'properties': {'entity_type': {'enum': ['single_member_llc', 'multi_member_llc', 'us_corporation', 'not_sure'], 'type': 'string', 'description': 'The US entity. single_member_llc = a US LLC with ONE owner (a disregarded entity); multi_member_llc = a US LLC with two or more owners (a partnership by default); us_corporation = a US C-corporation; not_sure = you do not know. Form 5472 is filed by foreign-owned disregarded entities and by corporations with 25%+ foreign owners, but NOT by a default partnership.'}, 'formed_in_us': {'type': 'boolean', 'description': 'Whether the entity was formed in the US (a Wyoming or Delaware LLC is US-formed). Relevant only to the separate BOI report, from which US-formed companies are now exempt.'}, 'foreign_owned': {'type': 'boolean', 'description': 'Whether 25% or more of the entity is owned, directly or indirectly, by a non-US person or foreign company. Form 5472 is triggered by 25% foreign ownership.'}, 'had_reportable_transaction': {'enum': ['yes', 'no', 'not_sure'], 'type': 'string', 'description': 'Whether there was a reportable transaction with the foreign owner during the year. Reportable transactions include forming or funding the company, capital contributions, distributions, loans in either direction, and sales or payments between you and the company. Defaults to not_sure.'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
check_fbar_fatca
Check FBAR and FATCA obligations
Use this when a user has foreign bank accounts, assets, or unfiled foreign-account reports and needs to know their US reporting obligations (FBAR / FinCEN 114 and Form 8938 / FATCA), thresholds, penalty exposure, and catch-up options.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['max_aggregate_foreign_balance_usd', 'filing_status', 'lives_abroad'], 'properties': {'lives_abroad': {'type': 'boolean', 'description': 'True if your tax home is outside the United States (higher Form 8938 thresholds apply).'}, 'account_count': {'type': 'number', 'description': 'Number of foreign accounts, if known.'}, 'filing_status': {'enum': ['single', 'married_filing_jointly', 'married_filing_separately', 'head_of_household'], 'type': 'string', 'description': 'Your US tax filing status.'}, 'unfiled_years': {'type': 'number', 'description': 'How many past years of FBARs you have NOT filed but should have. 0 or omitted if current.'}, 'max_aggregate_foreign_balance_usd': {'type': 'number', 'description': 'The highest combined value of ALL your foreign financial accounts at any point during the year, in USD.'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
check_itin_eligibility
Screen an ITIN reason and application path
Use this when someone asks whether a federal tax purpose may support an ITIN application or what a Form W-7 path generally requires. Returns a reason-specific screen, whether a return is commonly attached, current document-handling cautions, and official sources. Entity ownership or a bank request alone does not establish personal ITIN eligibility.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['has_ssn', 'reason'], 'properties': {'reason': {'enum': ['file_us_tax_return', 'owner_of_us_llc', 'claim_treaty_benefit', 'spouse_or_dependent', 'third_party_withholding', 'open_us_bank_or_other'], 'type': 'string', 'description': 'Why you think a US taxpayer ID may be needed. file_us_tax_return = you must file a US return; owner_of_us_llc = you own a US LLC or corporation, which does not by itself establish a personal ITIN need; claim_treaty_benefit = a treaty claim may require a TIN; spouse_or_dependent = a US return may need a spouse or dependent TIN; third_party_withholding = a payer has a reporting or withholding requirement; open_us_bank_or_other = another reason.'}, 'has_ssn': {'type': 'boolean', 'description': 'Whether you already have, or are eligible for, a US Social Security Number. If yes, you cannot get an ITIN.'}, 'is_foreign_national': {'type': 'boolean', 'description': 'Whether you are a non-US citizen without US immigration status that grants an SSN. Defaults to true.'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
check_resolution_options
Check IRS resolution options
Use this when someone owes the IRS back taxes and asks how to settle, get on a payment plan, lower what they owe, or stop collection. Screens which IRS paths may fit - short-term payment plan, current Simple Payment Plan or an installment agreement with financial review, Offer in Compromise (a fit-check only, never a promise of acceptance), Currently Not Collectible hardship status, and penalty abatement - and lists the forms needed (9465, 433-F/A/B, 656, 843, 8821, 2848) plus collection-statute context. A coarse tax_account_type improves the screen without identifying the taxpayer. Never guarantees an IRS outcome. Set brief:true for a shorter answer.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['balance_owed_usd', 'ability_to_pay'], 'properties': {'brief': {'type': 'boolean', 'description': 'Set true for a shorter answer: options come back as path + fit only, without the descriptions.'}, 'ability_to_pay': {'enum': ['can_pay_in_full_soon', 'can_make_monthly_payments', 'can_pay_little', 'cannot_pay_basic_living'], 'type': 'string', 'description': 'Your realistic ability to pay. can_pay_in_full_soon = you can clear the balance within about 120-180 days; can_make_monthly_payments = a monthly amount but not in full; can_pay_little = only a very small monthly amount; cannot_pay_basic_living = paying the IRS would leave you unable to cover basic living expenses (financial hardship).'}, 'balance_owed_usd': {'type': 'number', 'description': 'Total amount owed to the IRS including tax, penalties, and interest (a rough figure is fine).'}, 'tax_account_type': {'enum': ['individual_income_tax', 'business_non_trust_fund_or_out_of_business', 'business_trust_fund', 'unknown'], 'type': 'string', 'description': 'Coarse, nonidentifying IRS account type. individual_income_tax includes Form 1040 income-tax balances, including a sole proprietor whose balance is on Form 1040. business_non_trust_fund_or_out_of_business covers non-trust-fund business tax or an out-of-business sole proprietor account. business_trust_fund covers in-business payroll or other trust-fund tax. Use unknown when unsure. Defaults to unknown.'}, 'all_required_returns_filed': {'type': 'boolean', 'description': 'Whether every required tax return has actually been FILED (even if the tax was not paid). Filing compliance is generally required before the IRS formalizes a collection alternative, but the exact account requirements control. Defaults to false.'}, 'balance_includes_penalties': {'type': 'boolean', 'description': 'Whether the balance includes failure-to-file or failure-to-pay penalties, so penalty abatement may reduce it. Defaults to true.'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
check_sales_tax_nexus
Check sales-tax nexus
Use this when an online seller or e-commerce/Amazon business asks whether they must collect sales tax in a state (economic nexus). Given annual sales, transaction count, and states, flags where economic nexus is likely met and explains the physical-nexus (FBA inventory) trap.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['annual_sales_usd'], 'properties': {'states': {'type': 'array', 'items': {'type': 'string', 'maxLength': 20}, 'maxItems': 60, 'description': 'US states to check, as 2-letter codes (e.g. ["CA","TX","NY"]). If omitted, the tool explains the general rule.'}, 'annual_sales_usd': {'type': 'number', 'description': 'Your total sales into the state(s) in the current or prior calendar year.'}, 'transaction_count': {'type': 'number', 'description': 'Approximate number of separate sales transactions into the state(s). Some states count transactions as well as dollars.'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
check_treaty_withholding
Check US withholding and treaty rates (W-8BEN)
Use this when a non-US person or company receiving US-source income (dividends, interest, royalties, freelance/personal services, or a scholarship) asks how much US tax will be withheld, whether a tax treaty reduces it, or which form to give the payer (W-8BEN, W-8BEN-E, W-9, Form 8233). Returns the default statutory rate, the US-Turkey treaty rate where one applies, the documentation a treaty claim needs (including a TIN/ITIN), and how refunds of over-withholding work.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['income_type', 'payee_country'], 'properties': {'payee_type': {'enum': ['individual', 'company'], 'type': 'string', 'description': 'Whether the payee is an individual or a company/entity. Defaults to individual. Determines the form (W-8BEN vs W-8BEN-E) and the treaty dividend rate.'}, 'income_type': {'enum': ['dividends', 'interest', 'royalties', 'personal_services', 'scholarship_fellowship'], 'type': 'string', 'description': 'The kind of US-source payment: "dividends" (from US stocks or a US corporation), "interest", "royalties" (software, content, IP licensing), "personal_services" (freelance/consulting work or wages), or "scholarship_fellowship".'}, 'payee_country': {'enum': ['turkey', 'other_non_us', 'united_states'], 'type': 'string', 'description': 'Country of TAX RESIDENCE of the person or company RECEIVING the payment. "turkey" returns the US-Turkey treaty rates this server carries; "other_non_us" returns the default statutory rates and how to check your own treaty; "united_states" covers US persons (who use Form W-9, not a treaty claim).'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
compare_formation_states
Compare US formation states
Use this when someone (often a non-US founder) asks which US state to form their LLC or company in - Wyoming, New Mexico, Delaware, or California. Compares government fees, annual cost, franchise tax, privacy, and approval time, and recommends a state based on their situation.
읽기 전용
입력 스키마
{'type': 'object', 'properties': {'priority': {'enum': ['lowest_cost', 'most_privacy', 'investor_ready'], 'type': 'string', 'description': 'What matters most: lowest_cost, most_privacy, or investor_ready. Defaults to lowest_cost.'}, 'operates_in_california': {'type': 'boolean', 'description': 'Whether you (or the business) physically operate in, or are a resident of, California. If true, California registration is generally required regardless of where you form.'}, 'raising_venture_capital': {'type': 'boolean', 'description': 'Whether you plan to raise venture capital or convert to a C-corp. If true, Delaware is usually preferred by investors.'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
compare_llc_scorp
Compare LLC vs S-Corp
Use this when a self-employed user or single-member LLC owner asks whether an S-Corp election would save them money. Shows a side-by-side of self-employment tax vs salary-plus-distribution, payroll and compliance costs, California franchise taxes, and the break-even zone.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['expected_net_profit_usd'], 'properties': {'state': {'type': 'string', 'maxLength': 40, 'description': 'US state, 2-letter or name. Defaults to CA. Only California franchise taxes are modeled (the SMLLC gross-receipts fee is excluded; see caveats).'}, 'currently_has_llc': {'type': 'boolean', 'description': 'Whether the business already operates as an LLC today. Defaults to true. A plain sole proprietorship (no LLC) does not owe the California $800 franchise tax.'}, 'expected_net_profit_usd': {'type': 'number', 'description': 'Expected annual net profit (revenue minus business expenses), before any owner salary.'}, 'owner_salary_estimate_usd': {'type': 'number', 'description': 'A reasonable W-2 salary you would pay yourself as an S-corp owner. If omitted, the midpoint of the reasonable-compensation starting range for an owner-services business (about half of profit) illustrates the mechanic. That default is an illustration only - there is no IRS safe harbor at any percentage; use estimate_reasonable_comp for a starting range.'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
deadline_calendar
US filing deadlines for founders
Use this when a US business owner or nonresident (especially a foreign founder of a US LLC or C-corp) asks what US forms they must file and when. Returns each required federal form, its due date and extension, and the penalty for missing it, including Form 5472, FBAR, and the BOI report. Especially useful for non-US founders of US companies.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['entity_type'], 'properties': {'entity_type': {'enum': ['foreign_owned_llc', 'foreign_owned_c_corp', 'multi_member_llc', 's_corp', 'nonresident_individual'], 'type': 'string', 'description': 'Your US tax entity. foreign_owned_llc = a SINGLE-MEMBER US LLC owned by a non-US person (files pro-forma 1120 + 5472); a multi-member foreign-owned LLC is a partnership, use multi_member_llc. foreign_owned_c_corp = a US C-corp with foreign owners. nonresident_individual = a person filing Form 1040-NR.'}, 'filing_year': {'type': 'integer', 'maximum': 2100, 'minimum': 2020, 'description': 'The tax year whose deadlines you want (the year being reported). Defaults to the prior calendar year.'}, 'formed_in_us': {'type': 'boolean', 'description': 'Whether the entity was formed in the US (relevant to the BOI report, from which most US-formed companies are now exempt).'}, 'has_us_source_wages': {'type': 'boolean', 'description': 'Nonresident individuals only: whether you had US wages subject to withholding. Determines the 1040-NR due date (April 15 if yes, June 15 if no).'}, 'has_foreign_bank_over_10k': {'type': 'boolean', 'description': 'Whether the aggregate of your foreign financial accounts exceeded $10,000 at any point (triggers FBAR).'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
decode_irs_notice
Decode an IRS notice
Use this when, and only when, a user mentions receiving an IRS letter or notice and wants to know what it means, the deadline, or what to do. For a state-agency letter, use triage_tax_problem with problem=state_tax instead. Give this tool the IRS notice code (e.g. CP2000, CP14, LT11) and optionally the notice date and amount shown. Set brief:true for a shorter answer.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['notice_code'], 'properties': {'brief': {'type': 'boolean', 'description': 'Set true for a shorter answer: skips the generic how-to-read guidance and common-error list.'}, 'notice_code': {'type': 'string', 'maxLength': 30, 'minLength': 1, 'description': 'The notice or letter code printed on the IRS mail, e.g. "CP2000", "CP 14", "LT11", "Letter 1058".'}, 'amount_shown': {'type': 'number', 'description': 'The dollar amount the notice proposes or bills, if any. Optional; used only for context, never stored.'}, 'received_date': {'type': 'string', 'description': 'Date on the notice (YYYY-MM-DD). Used to compute the response deadline. The IRS clock runs from the notice date printed on the letter.'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
estimate_accountable_plan
Estimate accountable-plan reimbursements
Use this when an S-corp or C-corp owner asks how an accountable plan handles substantiated home-office, mileage, cell-phone, or other out-of-pocket business expenses. Estimates the reimbursement and tax effect, applies the two separate 2026 mileage rates by date, and explains the three requirements: business connection, substantiation, and return of excess.
읽기 전용
입력 스키마
{'type': 'object', 'properties': {'business_miles': {'type': 'number', 'description': 'Business miles driven in your personal vehicle. For 2026, also identify whether the miles were before July 1, on or after July 1, or span both periods because the IRS changed the rate midyear.'}, 'cell_internet_usd': {'type': 'number', 'description': 'Annual business-use portion of your cell phone and home internet.'}, 'marginal_tax_rate_pct': {'type': 'number', 'description': 'Your combined marginal tax rate as a percent (e.g. 24, or 33 to include state). Used to estimate the tax saving. Defaults to 22.'}, 'business_mileage_period': {'enum': ['before_july_1_2026', 'on_or_after_july_1_2026', 'mixed_or_unknown'], 'type': 'string', 'description': 'When the business miles occurred. Defaults to mixed_or_unknown, which returns a reimbursement range rather than inventing a single rate. For miles in both 2026 periods, call the tool once per period and add the results.'}, 'home_office_expense_usd': {'type': 'number', 'description': 'Annual business-use portion of your home costs (rent/mortgage interest, utilities, insurance x business-use %). If you only know square footage, use the simplified method: $5/sq ft up to 300 sq ft = $1,500 max.'}, 'other_business_expense_usd': {'type': 'number', 'description': 'Other out-of-pocket business expenses you personally paid (supplies, travel, professional dues, etc.).'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
estimate_augusta_rule
Screen the 14-day home-rental rule
Use this when a business owner asks about the "Augusta rule," renting a home to a related business, or the fewer-than-15-day rental-income exclusion in IRC 280A(g). Screens the total rental-day limit and calculates conditional amounts while keeping the owner-side exclusion separate from the business-side deduction requirements.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['fair_daily_rental_rate_usd', 'days_rented'], 'properties': {'days_rented': {'type': 'number', 'description': 'Total number of days during the year the dwelling is rented to anyone at a fair rental price, including days rented to your business. The IRC 280A(g) income exclusion requires fewer than 15 total rental days and that the dwelling is used as a home.'}, 'marginal_tax_rate_pct': {'type': 'number', 'description': 'Your combined marginal tax rate as a percent (e.g. 24 for 24%, or 33 to include state). Used to translate the deduction into a tax saving. Defaults to 22.'}, 'fair_daily_rental_rate_usd': {'type': 'number', 'description': 'The FAIR-MARKET daily rate to rent your home for a comparable business event (e.g. what a hotel meeting room or event space of similar size would charge). Must be supportable with a written quote or comparable.'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
estimate_irs_penalty
Estimate IRS penalties and interest
Use this when someone owes the IRS and asks how much the penalties and interest will be, or what late filing/paying costs. Estimates the failure-to-file (5%/mo) and failure-to-pay (0.5%/mo) penalties and interest on a balance, and explains the current Automatic Exemption from Penalty, First Time Abate, and reasonable-cause relief paths.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['balance_owed_usd', 'months_late'], 'properties': {'months_late': {'type': 'number', 'description': 'Whole months past the deadline. The failure-to-file penalty counts any part of a month as a full month.'}, 'return_filed': {'type': 'boolean', 'description': 'Whether you actually FILED the return (even if you did not pay). If false, the larger 5%/month failure-to-file penalty applies. Defaults to false (not filed).'}, 'balance_owed_usd': {'type': 'number', 'description': 'The unpaid tax balance (the tax itself, before penalties and interest).'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
estimate_quarterly_taxes
Estimate quarterly taxes
Use this when a freelancer or business owner asks how much estimated tax to pay or whether they are underpaid for the year. Computes federal self-employment and income tax on annualized income, the safe-harbor target, per-quarter amounts and due dates, plus California's 30/40/0/30 installment timing.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['ytd_net_income_usd', 'entity'], 'properties': {'state': {'type': 'string', 'maxLength': 40, 'description': 'US state. Only California installment timing is modeled specifically; when omitted, no state is assumed and only federal figures are computed.'}, 'entity': {'enum': ['sole_proprietor', 'single_member_llc', 'partnership', 's_corp_shareholder', 'other'], 'type': 'string', 'description': 'How the income is taxed. Sole proprietor / SMLLC / partnership pay self-employment tax; S-corp shareholders take wages (withheld) plus distributions.'}, 'prior_year_agi_usd': {'type': 'number', 'description': "Last year's adjusted gross income (AGI). If over $150,000 ($75,000 MFS), the prior-year safe harbor rises from 100% to 110%."}, 'ytd_net_income_usd': {'type': 'number', 'description': 'Your net self-employment / business income so far THIS year (year to date), before tax.'}, 'ytd_withholding_usd': {'type': 'number', 'description': 'Federal tax already withheld this year (e.g. from a W-2 or S-corp salary). Counts toward the safe harbor.'}, 'prior_year_total_tax_usd': {'type': 'number', 'description': "Total federal tax on last year's return. Enables the prior-year safe harbor (often the easiest to hit)."}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
estimate_reasonable_comp
Estimate S-corp reasonable compensation
Use this when an S-corp owner asks how much salary they should pay themselves ("reasonable compensation," "am I paying myself right?"). Given net profit and what drives it, returns a starting salary RANGE, the distribution left over, the employment tax that classification avoids, and the facts-and-circumstances test the IRS actually applies. Emphasizes that a defensible figure needs a comp study.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['business_net_profit_usd'], 'properties': {'profit_driver': {'enum': ['primarily_owner_services', 'mixed', 'capital_or_product'], 'type': 'string', 'description': 'What drives the profit: "primarily_owner_services" (consulting/agency/solo professional), "mixed" (your work plus staff/systems), or "capital_or_product" (product/capital/team, not your labor). Defaults to primarily_owner_services.'}, 'business_net_profit_usd': {'type': 'number', 'description': 'Annual net profit of the S-corp BEFORE any owner salary (revenue minus business expenses).'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
estimate_rental_income
Estimate rental property taxes
Use this when someone asks how much tax they owe on rental income (Airbnb/short-term or long-term), or whether a rental loss is deductible. Computes net rental income after operating expenses and straight-line depreciation, the passive-loss allowance and carryforward, the short-term 14-day rule, and the marginal federal tax effect.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['annual_rental_income_usd'], 'properties': {'rental_days': {'type': 'number', 'description': 'Days the property was rented at fair value (short-term only).'}, 'rental_type': {'enum': ['long_term', 'short_term'], 'type': 'string', 'description': 'long_term (standard residential lease) or short_term (Airbnb/VRBO-style). Defaults to long_term.'}, 'land_percent': {'type': 'number', 'description': 'Percent of the purchase price attributable to non-depreciable land (default 20). The building is depreciated over 27.5 years.'}, 'filing_status': {'enum': ['single', 'married_filing_jointly'], 'type': 'string', 'description': 'Federal filing status. Defaults to single.'}, 'other_income_usd': {'type': 'number', 'description': 'Your other taxable income (e.g. wages, business) for the year. Sets the marginal rate applied to net rental income, and gates the passive-loss allowance.'}, 'personal_use_days': {'type': 'number', 'description': 'Days YOU used the property personally (short-term only). Triggers the 14-day tax-free rule when a stay is rented 14 days or fewer and used more personally.'}, 'operating_expenses_usd': {'type': 'number', 'description': 'Deductible operating expenses: mortgage interest, property tax, insurance, HOA, repairs, management, utilities, supplies. Excludes depreciation (computed for you).'}, 'annual_rental_income_usd': {'type': 'number', 'description': 'Gross rent received this year, before expenses.'}, 'real_estate_professional': {'type': 'boolean', 'description': 'Whether you materially participate as a real-estate professional under IRC 469(c)(7). If true, rental losses are not passive-limited.'}, 'property_purchase_price_usd': {'type': 'number', 'description': 'What you paid for the property (building + land). Used to compute straight-line depreciation.'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
explain_tax_document
Explain a tax document
Use this when a user receives a US tax form or information document and wants to know what it is, why they got it, which boxes matter, where it goes on their return, what to double-check, or what to do if it is wrong, duplicated, or never arrived. Covers W-2, W-2G, the 1099 family (NEC, MISC, K, INT, DIV, B, DA, R, G, C, S, SA, Q), Schedule K-1 (partnership 1065, S-corp 1120-S, estate/trust 1041), SSA-1099, 1042-S, 5498, 1098, 1098-T, 1098-E, 1095-A/B/C, and W-9 / W-8BEN requests. For IRS letters and notices (CP or LT codes) use decode_irs_notice instead. Set brief:true for a shorter answer.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['document'], 'properties': {'brief': {'type': 'boolean', 'description': 'Set true for a shorter answer: skips the box-by-box guide and the pre-filing checklist.'}, 'document': {'type': 'string', 'maxLength': 40, 'minLength': 1, 'description': 'The tax form or document name as printed on it, e.g. "W-2", "1099-K", "1099-NEC", "Schedule K-1 (Form 1065)", "1042-S", "1098-T", "SSA-1099", "1095-A", "W-9".'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
get_document_checklist
Get a document checklist
Use this when someone asks what documents, statements, or records to gather for a US tax filing or engagement: an individual return, a self-employed Schedule C return, a foreign-owned single-member LLC (Form 5472) filing, an S-corp or partnership return, an FBAR/Streamlined offshore catch-up, or an ITIN application. Returns the service-specific document list, first-year onboarding extras, and how to prepare files safely without implying that intake or uploads have opened.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['service'], 'properties': {'service': {'enum': ['individual_return', 'self_employed_return', 'foreign_owned_llc_5472', 's_corp_return', 'partnership_return', 'fbar_streamlined_catchup', 'itin_application'], 'type': 'string', 'description': 'What the documents are for: "individual_return" (Form 1040), "self_employed_return" (1040 with Schedule C), "foreign_owned_llc_5472" (pro-forma 1120 + Form 5472 for a foreign-owned single-member US LLC), "s_corp_return" (Form 1120-S), "partnership_return" (Form 1065), "fbar_streamlined_catchup" (late FBARs / Streamlined offshore procedures), or "itin_application" (Form W-7).'}, 'language': {'enum': ['en', 'tr', 'es'], 'type': 'string', 'description': 'Language for an availability or waitlist handoff: English (en), Turkish (tr), or Spanish (es).'}, 'first_year_client': {'type': 'boolean', 'description': 'Whether this is your first year working with the firm. Adds the one-time onboarding documents (prior returns, IDs, authorizations).'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
get_fee_quote
Get a fixed-fee quote
Use this when a user asks what Arc & Ledger charges, or wants a price estimate for tax preparation, bookkeeping, business formation, or IRS help. Returns a published price range and line items, never a single committed number, plus what is included and the next step by complexity.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['service'], 'properties': {'details': {'type': 'object', 'properties': {'k1s': {'type': 'number', 'description': 'Number of K-1s received (individual) or issued (business).'}, 'states': {'type': 'number', 'description': 'Number of states to file BEYOND the first (each additional state).'}, 'rentals': {'type': 'number', 'description': 'Number of rental properties (Schedule E).'}, 'entity_type': {'enum': ['s_corp', 'partnership', 'c_corp', 'llc', 'sole_prop'], 'type': 'string', 'description': 'Entity type for a business return or formation.'}, 'unfiled_years': {'type': 'number', 'description': 'Number of past-due / unfiled years (triggers multi-year scoping).'}, 'crypto_txn_count': {'type': 'number', 'description': 'Approximate number of crypto transactions.'}, 'foreign_accounts': {'type': 'number', 'description': 'Number of foreign financial accounts (triggers FBAR/FATCA and cross-border scoping).'}}, 'additionalProperties': False}, 'service': {'enum': ['individual_return', 'business_return', 'formation', 'bookkeeping', 'resolution', 'international_form', 'other'], 'type': 'string', 'description': 'The kind of work you want priced.'}, 'language': {'enum': ['en', 'tr', 'es'], 'type': 'string', 'description': 'Language for an availability or waitlist handoff: English (en), Turkish (tr), or Spanish (es).'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
triage_tax_problem
Triage a tax problem
Use this when someone has a tax problem and does not know where to start; call it FIRST, before the specific tools. Covers an IRS or state letter, back taxes they cannot pay, unfiled years, a levy or wage garnishment, an audit, penalties, an identity-verification letter, and payroll tax trouble. Returns an urgency level, a this-week and this-month action plan, what not to do, which tool to run next for the specifics, and the matching published-fee service. General information only; never a guaranteed IRS outcome. Set brief:true for a shorter answer.
읽기 전용
입력 스키마
{'type': 'object', 'required': ['problem'], 'properties': {'brief': {'type': 'boolean', 'description': 'Set true for a shorter answer: urgency, this-week actions, and the matching service only.'}, 'problem': {'enum': ['irs_notice', 'back_taxes_owed', 'unfiled_returns', 'levy_or_garnishment', 'audit_or_exam', 'penalties', 'identity_verification', 'payroll_tax_941', 'state_tax', 'not_sure'], 'type': 'string', 'description': 'The tax problem, as close as it maps. irs_notice = an IRS letter; back_taxes_owed = an IRS balance that cannot be paid in full; unfiled_returns = federal returns never filed; levy_or_garnishment = an IRS bank levy, wage levy, or final intent-to-levy letter; audit_or_exam = an IRS audit or examination letter; penalties = IRS penalty charges; identity_verification = a 5071C/4883C identity letter or suspected federal refund identity theft; payroll_tax_941 = unpaid or late federal employer payroll taxes; state_tax = any state-agency letter, balance, levy, audit, or penalty; not_sure = agency unknown or anything else. Use state_tax whenever the agency is not the IRS.'}, 'language': {'enum': ['en', 'tr', 'es'], 'type': 'string', 'description': 'Language for an availability or waitlist handoff: English (en), Turkish (tr), or Spanish (es).'}, 'amount_band': {'enum': ['under_10k', 'from_10k_to_50k', 'over_50k', 'not_sure'], 'type': 'string', 'description': 'Roughly how much is at stake, if known. Bands only, never an exact figure. Current IRS Simple Payment Plan balance criteria generally use a $50,000 ceiling for eligible individual and non-trust-fund accounts and a $25,000 ceiling for eligible business trust-fund accounts.'}, 'years_behind': {'enum': ['one', 'two_to_three', 'four_to_six', 'more_than_six'], 'type': 'string', 'description': 'For unfiled returns: how many years are unfiled. The IRS generally looks for the last six years filed to restore filing compliance.'}, 'has_deadline_soon': {'type': 'boolean', 'description': 'True if a letter shows a response or payment date within about two weeks. Raises the urgency. No dates are computed here; use decode_irs_notice only for an IRS letter.'}, 'has_tax_agency_letter': {'type': 'boolean', 'description': 'True only when the user actually has an IRS or state tax-agency letter or notice in hand. Use this to distinguish a payroll or identity concern with a real letter from a general concern. The irs_notice and audit_or_exam categories already imply an IRS letter.'}}, 'additionalProperties': False}
출력 스키마
{'type': 'object', 'required': ['disclaimer', 'relay', 'source_url', 'next_step'], 'properties': {'relay': {'type': 'string', 'description': 'Instruction to the calling assistant: relay figures and dates verbatim (identical on every response).'}, 'next_step': {'type': 'object', 'required': ['label', 'url'], 'properties': {'url': {'type': 'string'}, 'label': {'type': 'string'}}, 'description': 'A single review link appropriate to this server surface.'}, 'disclaimer': {'type': 'string', 'description': 'General-information disclaimer (identical on every response).'}, 'source_url': {'type': 'string', 'description': 'The arcandledger.com page that backs this answer.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}
추가됨
book_consultation
2026년 9월 17일 12:40 PM
추가됨
get_fee_quote
2026년 9월 17일 12:40 PM
추가됨
check_sales_tax_nexus
2026년 9월 17일 12:40 PM
추가됨
compare_formation_states
2026년 9월 17일 12:40 PM
추가됨
estimate_rental_income
2026년 9월 17일 12:40 PM
추가됨
estimate_augusta_rule
2026년 9월 17일 12:40 PM
추가됨
estimate_accountable_plan
2026년 9월 17일 12:40 PM
추가됨
estimate_reasonable_comp
2026년 9월 17일 12:40 PM
추가됨
estimate_quarterly_taxes
2026년 9월 17일 12:40 PM
추가됨
compare_llc_scorp
2026년 9월 17일 12:40 PM
추가됨
check_5472_obligation
2026년 9월 17일 12:40 PM
추가됨
check_itin_eligibility
2026년 9월 17일 12:40 PM
추가됨
check_treaty_withholding
2026년 9월 17일 12:40 PM
추가됨
check_fbar_fatca
2026년 9월 17일 12:40 PM
추가됨
get_document_checklist
2026년 9월 17일 12:40 PM
추가됨
deadline_calendar
2026년 9월 17일 12:40 PM
추가됨
explain_tax_document
2026년 9월 17일 12:40 PM
추가됨
estimate_irs_penalty
2026년 9월 17일 12:40 PM
추가됨
check_resolution_options
2026년 9월 17일 12:40 PM
추가됨
decode_irs_notice
2026년 9월 17일 12:40 PM
추가됨
triage_tax_problem
2026년 9월 17일 12:40 PM