Tentative minimum tax against regular tax, with the 50% exemption phase-out and preferential rates kept on gains
One command on the Federal income tax server, callable over MCP as calculate_amt, filed in the registry as Alternative minimum 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 |
|---|---|---|---|
amti | AMTI | The alternative calculation runs on its own base, which is not taxable income. | defaults to 600000 |
regular_tax | Regular tax | AMT is the excess of the tentative minimum over regular tax, so both are needed before it can be said to apply at all. | defaults to 120000 |
gain | Net capital gain inside AMTI | A capital gain inside AMTI keeps its preferential rate. Taxing it at 26 or 28 per cent would overstate the liability substantially. | defaults to 0 |
status | Filing status one of MFJ, SINGLE, HOH, MFS | Every band, threshold and exemption in the calculation is set by filing status. | defaults to MFJ |
Requests it answers
- “Will the alternative minimum tax apply to me?”
- “Does AMT reprice a long-term capital gain?”
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
python3 -m taxagent federal amt --amti 600000 --regular-tax 120000 --gain 0 --status MFJThe same command is exposed by taxagent-federal, 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.
Scripted cases that exercise it
2 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 |
|---|---|---|---|
federal-amt-bites | When the alternative minimum tax actually applies | Tentative minimum tax against regular tax, with the exemption phasing out at 50 cents per dollar over the threshold. | completed |
federal-amt-keeps-rates | AMT does not reprice long-term gains | A gain inside AMTI keeps its preferential rate. Taxing it at 26/28% would overstate the liability substantially. | completed |
Limits it inherits from taxagent-federal
- A return. AMT and the section 199A deduction are computed separately and are not folded into one liability.
- Credits, self-employment tax and the additional Medicare tax.
- State and local tax.
The server, its other 6 commands and what it deliberately leaves alone are on the Federal income tax page.