Arc & Ledger Tax Reference

{'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}

{'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': 'Official IRS or FinCEN authority to review before relying on the result.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}

{'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}

{'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': 'Official IRS or FinCEN authority to review before relying on the result.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}

{'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}

{'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': 'Official IRS or FinCEN authority to review before relying on the result.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}

{'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}

{'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': 'Official IRS or FinCEN authority to review before relying on the result.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}

{'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}

{'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': 'Official IRS or FinCEN authority to review before relying on the result.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}

{'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}

{'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': 'Official IRS or FinCEN authority to review before relying on the result.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}

{'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}

{'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': 'Official IRS or FinCEN authority to review before relying on the result.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}

{'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}

{'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': 'Official IRS or FinCEN authority to review before relying on the result.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}

{'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}

{'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': 'Official IRS or FinCEN authority to review before relying on the result.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}

{'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}

{'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': 'Official IRS or FinCEN authority to review before relying on the result.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}

{'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}

{'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': 'Official IRS or FinCEN authority to review before relying on the result.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}

{'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}

{'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': 'Official IRS or FinCEN authority to review before relying on the result.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}

{'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}

{'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': 'Official IRS or FinCEN authority to review before relying on the result.'}, 'server_version': {'type': 'string', 'description': 'Server release that produced this response (matches GET /version).'}}, 'additionalProperties': True}