The compressed fiduciary brackets, which reach the top rate at $16,000
One command on the Estate and gift tax server, callable over MCP as calculate_fiduciary_tax, filed in the registry as Estate or trust income tax. 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.
What it needs, and why
Every input is checked before anything is calculated. Nothing is required to start, and a field left blank means do not apply this rather than zero.
| Input | What it asks for | Why it matters | If you omit it |
|---|---|---|---|
ordinary_income | Ordinary taxable income | The compressed fiduciary brackets apply to ordinary income, and reach the top rate far sooner than an individual's would. | defaults to 20000 |
long_term_gain | Net long-term gain | Gains keep their preferential rates inside a trust, so they are not taxed on the compressed schedule. | defaults to 10000 |
Requests it answers
- “What tax does a trust pay on income it keeps?”
- “Why does a trust reach the top rate so quickly?”
An agent with these skills loaded picks the command from phrasing like that, asks for whatever input is missing, and reports the figures with the method that produced them.
Run it
scripts/mcp_server.sh --server estateThe same command is exposed by taxagent-estate, so Claude, Claude Code, Codex, Cursor and any other MCP client can call it directly. 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.
Scripted cases that exercise it
1 of the 71 console cases call this command on a real server over JSON-RPC and assert the outcome. Every one runs on every build, and all of them are listed on the case inventory.
| Case | What it asks | What it shows | Outcome |
|---|---|---|---|
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 |
Limits it inherits from taxagent-estate
- Whether property belongs in the gross estate, and what a closely held interest is worth. Both are facts, and both change the answer more than the rate schedule does.
- Generation-skipping transfer tax, and valuation discounts.
- State estate and inheritance taxes, which several states impose at far lower thresholds than the federal exclusion.
- Whether a portability election was made: a deceased spouse's unused exclusion is taken as given.
The server, its other 3 commands and what it deliberately leaves alone are on the Estate and gift tax page.