How much of a gift the annual exclusion covers, with splitting and the separate figure for a non-citizen spouse
One command on the Estate and gift tax server, callable over MCP as calculate_gift_exclusion, filed in the registry as Annual gift exclusion. 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 |
|---|---|---|---|
gift_amount | Gift amount | The exclusion is applied to the amount actually given, per recipient. | defaults to 50000 |
recipients | Number of recipients | The annual exclusion is per recipient, so the same total spread over more recipients is treated differently. | defaults to 1 |
donors | Donors (2 = gift splitting) | Two donors electing to split a gift double the exclusion available to it. | defaults to 1 |
noncitizen_spouse | Gift to a non-citizen spouse one of no, yes | A gift to a non-citizen spouse has its own, much larger figure instead of the unlimited marital deduction. | defaults to no |
Requests it answers
- “How much can I give before a gift return is due?”
- “Does gift splitting double the annual exclusion?”
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
3 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-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 |
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.