Analysis only. No tool in this server places orders, modifies custodian records or files returns. This server holds no client data: every figure arrives in the call and nothing is stored. Results are estimates over those figures, not a return and not tax advice. The compressed fiduciary brackets and the unified credit are computed; what belongs in the gross estate, and what it is worth, are not.
4 commands, every one callable over MCP. Every result carries the method it used, the rule pack it was pinned to, what is still missing and whether coverage was complete, for a licensed professional to review.
| Command | What it returns | What it needs |
|---|---|---|
calculate_estate_tax | Taxable estate and lifetime gifts against the unified credit, with the section 2001(c) schedule. | nothing required |
calculate_gift_exclusion | How much of a gift the annual exclusion covers, with splitting and the separate figure for a non-citizen spouse. | nothing required |
calculate_fiduciary_tax | The compressed fiduciary brackets, which reach the top rate at $16,000. | nothing required |
get_estate_capabilities | Which calculators taxagent-estate exposes, what it will not compute, and the rule pack its figures are pinned to. | nothing required |
Federal estate tax, gift exclusions and fiduciary income tax. It holds no client data: every figure arrives in the call and nothing is stored.
Requests it answers:
Skills that route here, each with the moment it applies:
estate-reviewSomeone wants to know what federal estate tax an estate would owe, or how lifetime gifts and portability change it.
Estimate federal estate tax against the unified credit, including the effect of lifetime gifts and a deceased spouse's unused exclusion. Use when someone asks what an estate would owe. Never values property and never decides what is in the gross estate.
gift-planningSomeone wants to know how much they can give without using lifetime exclusion, or what part of a planned gift is taxable.
Work out how much of a gift the annual exclusion covers, including gift splitting between spouses and the separate figure for a non-citizen spouse. Use for annual gifting questions. Produces an exclusion calculation, not a recommendation to give.
Named here because leaving it out is how an agent ends up asserting something the code never computed. Each line is the registry's own wording, not a summary of it.
6 rules in the pack this server reads, each carrying its authority and legal effective date. The engines read from the pack, and a constant reappearing in the calculation path fails the build.
| Rule | Authority |
|---|---|
annual_gift_exclusion | IRC 2503(b); Rev. Proc. 2025-32 sec. 4.42(1) |
basic_exclusion_amount | IRC 2010(c)(3); OBBBA sec. 70106; Rev. Proc. 2025-32 sec. 3.41 |
estate_gift_rate_schedule | IRC 2001(c) |
fiduciary_brackets | IRC 1(e), 1(j)(2)(E); Rev. Proc. 2025-32 Table 5 |
fiduciary_capital_gain_brackets | IRC 1(h), 1(j)(5); Rev. Proc. 2025-32 sec. 3.03 |
noncitizen_spouse_gift_exclusion | IRC 2523(i)(2); Rev. Proc. 2025-32 sec. 4.42(2) |
7 of the 71 console cases call this server over JSON-RPC on every build, across 1 of the 15 client objectives the case inventory groups by: Transfer wealth.
| Case | What it asks | What it shows | Outcome |
|---|---|---|---|
estate-within-exclusion | An estate under the exclusion | No federal estate tax at $12m against a $15m exclusion. A return may still be due, and several states tax far lower estates. | completed |
estate-gifts-added-back | Lifetime gifts are added back, not subtracted | $2m of prior gifts does not simply shrink the estate: it is added to it before the rate schedule, so it pushes the estate into higher brackets. | completed |
estate-portability | A deceased spouse's unused exclusion | Doubles the shelter to $30m. Taken as given: portability needs a timely return on the first death, which this server cannot check. | completed |
estate-gift-splitting | Two parents, three children | $19,000 times three recipients times two donors shelters $114,000. Splitting needs both spouses to consent on a return. | completed |
estate-noncitizen-spouse | A gift to a non-citizen spouse | The unlimited marital deduction does not apply, so a separate and much larger annual figure governs instead of the ordinary $19,000. | completed |
estate-splitting-refused-for-spouse-gift | Splitting a gift to your own spouse is refused | The non-citizen spouse figure applies to one donor and one spouse. Multiplying it would invent an exclusion that does not exist. | VALIDATION_FAILED |
estate-fiduciary-compression | A trust hits the top rate at $16,000 | The compression that drives most distribution planning: an individual reaches 37% in the hundreds of thousands, a trust at $16,000. | completed |
Taxable estate and lifetime gifts against the unified credit, with the section 2001(c) schedule. Nothing is required to start: every input has a declared default the result reports. Call calculate_estate_tax on taxagent-estate over MCP. Every result carries the method it used, the rule pack it was pinned to, what is still missing and whether coverage was complete, for a licensed professional to review.
How much of a gift the annual exclusion covers, with splitting and the separate figure for a non-citizen spouse. Nothing is required to start: every input has a declared default the result reports. Call calculate_gift_exclusion on taxagent-estate over MCP. Every result carries the method it used, the rule pack it was pinned to, what is still missing and whether coverage was complete, for a licensed professional to review.
The compressed fiduciary brackets, which reach the top rate at $16,000. Nothing is required to start: every input has a declared default the result reports. Call calculate_fiduciary_tax on taxagent-estate over MCP. Every result carries the method it used, the rule pack it was pinned to, what is still missing and whether coverage was complete, for a licensed professional to review.
Which calculators taxagent-estate exposes, what it will not compute, and the rule pack its figures are pinned to. Nothing is required to start: every input has a declared default the result reports. Call get_estate_capabilities on taxagent-estate over MCP. Every result carries the method it used, the rule pack it was pinned to, what is still missing and whether coverage was complete, for a licensed professional to review.