Whether a gift from a foreign person crosses the Form 3520 threshold
One command on the Cross-border tax server, callable over MCP as calculate_foreign_gift, filed in the registry as Gift from abroad: reporting. 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 |
|---|---|---|---|
amount_received | Amount received | The reporting threshold is a dollar figure, and whether it is crossed is the whole question. | defaults to 150000 |
source | Donor one of individual, estate, corporation, partnership | The threshold for a foreign corporation or partnership is far lower than for an individual or an estate. | defaults to individual |
Requests it answers
- “Must I report a gift from family overseas?”
- “When does a foreign gift cross the Form 3520 line?”
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 internationalThe same command is exposed by taxagent-international, 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. Eligibility for the exclusion is never established here: it turns on where someone lived and worked.
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 |
|---|---|---|---|
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 |
Limits it inherits from taxagent-international
- Eligibility for the exclusion. It requires a tax home abroad and either bona fide residence or physical presence, which are facts about where someone lived and worked.
- The foreign tax credit, which is often worth more than the exclusion and cannot be claimed on the same income.
- GILTI, subpart F, PFIC, treaty positions and FBAR.
- High-cost location housing limits.
The server, its other 2 commands and what it deliberately leaves alone are on the Cross-border tax page.