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. Eligibility for the exclusion is never established here: it turns on where someone lived and worked.
3 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_feie | The exclusion and housing amount a qualifying taxpayer could claim. Does not establish that they qualify. | nothing required |
calculate_foreign_gift | Whether a gift from a foreign person crosses the Form 3520 threshold. Reporting, not tax. | nothing required |
get_international_capabilities | Which calculators taxagent-international exposes, what it will not compute, and the rule pack its figures are pinned to. | nothing required |
Foreign earned income exclusion and foreign gift reporting. 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:
expat-reviewA US taxpayer is living or earning abroad and wants to know what can be excluded, or has received money from someone overseas and wants to know what to report.
Compute the foreign earned income exclusion and housing amount for a US taxpayer working abroad, and check whether a gift from a foreign person must be reported. Never establishes eligibility and never compares against the foreign tax credit.
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.
4 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 |
|---|---|
foreign_earned_income_exclusion | IRC 911(b)(2)(D)(i); Rev. Proc. 2025-32 sec. 4.39 |
foreign_gift_reporting_threshold | IRC 6039F; Rev. Proc. 2025-32 sec. 4.47 |
housing_base_fraction | IRC 911(c)(1)(B)(i) |
housing_limit_fraction | IRC 911(c)(2)(A)(ii) |
6 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: Expat and cross-border.
| Case | What it asks | What it shows | Outcome |
|---|---|---|---|
intl-feie-with-housing | Exclusion plus the housing amount | The housing amount is the excess over a 16% base, capped at 30%, not a deduction for everything spent on rent. | completed |
intl-feie-prorated | A partial qualifying period | 183 days prorates both the exclusion and the housing figures. A day count that is off by one changes the answer. | completed |
intl-feie-housing-below-base | Housing below the base gives nothing | The base is a floor, not a starting allowance. Spending under it produces no housing amount at all. | completed |
intl-foreign-gift-individual | $150,000 from a relative abroad | Reportable, and not income. The threshold for individuals is the flat statutory $100,000, which is not indexed. | completed |
intl-foreign-gift-entity | The same money from a foreign company | A far lower, inflation-adjusted threshold applies, so $25,000 is reportable where it would not be from an individual. | completed |
intl-rejects-bad-day-count | An impossible qualifying period is refused | 400 days in a year is not a typo the server will absorb. | VALIDATION_FAILED |
The exclusion and housing amount a qualifying taxpayer could claim. Does not establish that they qualify. Nothing is required to start: every input has a declared default the result reports. Call calculate_feie on taxagent-international 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.
Whether a gift from a foreign person crosses the Form 3520 threshold. Reporting, not tax. Nothing is required to start: every input has a declared default the result reports. Call calculate_foreign_gift on taxagent-international 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-international 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_international_capabilities on taxagent-international 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.