{"id":1241319,"recorded_at":"2026-10-30T10:32:29.282804Z","observed_at":"2026-10-30T10:32:29.282747Z","subject_kind":"endpoint","subject":"571eef64-9e0f-4413-9e78-1fb0017762b1","kind":"mcp.tools","method":"probe.mcp/1","body":{"count":5,"tools":[{"description":"Calculates the 2025-2028 federal deduction for qualified overtime pay under the One Big Beautiful Bill Act (P.L. 119-21, IRC 225) as IRS Schedule 1-A Part III does: the $12,500 cap ($25,000 joint), then $100 off per full $1,000 of MAGI over $150,000 ($300,000 joint). Only the FLSA half-time premium qualifies, so it converts hourly rate, overtime hours and multiplier (or total overtime pay) to the qualified amount; double time does not double it. Married filing separately gets $0. Figures copied from irs.gov in Oct 2026.","inputSchema":{"$schema":"http://json-schema.org/draft-07/schema#","additionalProperties":false,"properties":{"filing_status":{"description":"Federal filing status. married_filing_separately cannot claim these deductions.","enum":["single","married_filing_jointly","married_filing_separately","head_of_household","qualifying_surviving_spouse"],"type":"string"},"hourly_rate":{"description":"FLSA regular rate of pay per hour, in USD.","maximum":1000000000,"minimum":0,"type":"number"},"magi":{"description":"Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I).","maximum":1000000000,"minimum":0,"type":"number"},"multiplier":{"description":"Overtime pay multiplier. 1.5 = time-and-a-half (default), 2 = double time.","maximum":5,"minimum":1,"type":"number"},"overtime_hours":{"description":"Overtime hours over 40 in a workweek, summed for the year.","maximum":1000000000,"minimum":0,"type":"number"},"qualified_overtime_premium":{"description":"Qualified overtime compensation already known, e.g. Form W-2 box 12 code TT. Use this OR the hourly fields OR total_overtime_pay.","maximum":1000000000,"minimum":0,"type":"number"},"tax_year":{"description":"Tax year, 2025 to 2028. The deductions end after 2028.","maximum":2028,"minimum":2025,"type":"integer"},"total_overtime_pay":{"description":"Total pay for the overtime hours (straight time plus premium).","maximum":1000000000,"minimum":0,"type":"number"}},"required":["filing_status","magi","tax_year"],"type":"object"},"name":"calculate_overtime_deduction"},{"description":"Calculates the 2025-2028 enhanced deduction for seniors under the One Big Beautiful Bill Act (P.L. 119-21) as IRS Schedule 1-A Part V does: $6,000 per person age 65 or older by Dec 31, each reduced by 6% of MAGI over $75,000 ($150,000 joint). On a joint return the reduction applies to each spouse's $6,000. Married filing separately gets $0. Figures copied from irs.gov in Oct 2026.","inputSchema":{"$schema":"http://json-schema.org/draft-07/schema#","additionalProperties":false,"properties":{"filing_status":{"description":"Federal filing status. married_filing_separately cannot claim these deductions.","enum":["single","married_filing_jointly","married_filing_separately","head_of_household","qualifying_surviving_spouse"],"type":"string"},"magi":{"description":"Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I).","maximum":1000000000,"minimum":0,"type":"number"},"spouse_age_65_or_older":{"description":"Joint returns only. True if your spouse is 65 or older on Dec 31.","type":"boolean"},"spouse_birth_date":{"description":"Joint returns only. Spouse birth date, YYYY-MM-DD.","pattern":"^\\d{4}-\\d{2}-\\d{2}$","type":"string"},"tax_year":{"description":"Tax year, 2025 to 2028. The deductions end after 2028.","maximum":2028,"minimum":2025,"type":"integer"},"taxpayer_age_65_or_older":{"description":"True if you are 65 or older on Dec 31 of the tax year. Ignored if taxpayer_birth_date is given.","type":"boolean"},"taxpayer_birth_date":{"description":"Your birth date, YYYY-MM-DD.","pattern":"^\\d{4}-\\d{2}-\\d{2}$","type":"string"}},"required":["filing_status","magi","tax_year"],"type":"object"},"name":"calculate_senior_deduction"},{"description":"Calculates the 2025-2028 federal deduction for qualified tips under the One Big Beautiful Bill Act (P.L. 119-21, IRC 224) as IRS Schedule 1-A Part II does: a $25,000 cap per return for every filing status, then $100 off per full $1,000 of MAGI over $150,000 ($300,000 joint). Self-employed tips count only up to that business's net income. Married filing separately gets $0. Figures copied from irs.gov in Oct 2026.","inputSchema":{"$schema":"http://json-schema.org/draft-07/schema#","additionalProperties":false,"properties":{"employee_tips":{"description":"Qualified tips received as an employee (2025: Form W-2 box 7 or Form 4137; 2026+: W-2 box 12 code TP).","maximum":1000000000,"minimum":0,"type":"number"},"filing_status":{"description":"Federal filing status. married_filing_separately cannot claim these deductions.","enum":["single","married_filing_jointly","married_filing_separately","head_of_household","qualifying_surviving_spouse"],"type":"string"},"magi":{"description":"Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I).","maximum":1000000000,"minimum":0,"type":"number"},"self_employed_net_income":{"description":"Net income of the trade or business where the self-employed tips were earned.","maximum":1000000000,"minimum":-1000000000,"type":"number"},"self_employed_tips":{"description":"Qualified tips received in your own trade or business (Form 1099-NEC, 1099-MISC or 1099-K).","maximum":1000000000,"minimum":0,"type":"number"},"tax_year":{"description":"Tax year, 2025 to 2028. The deductions end after 2028.","maximum":2028,"minimum":2025,"type":"integer"}},"required":["filing_status","magi","tax_year"],"type":"object"},"name":"calculate_tips_deduction"},{"description":"Estimates the federal income tax saved in 2025-2028 by the One Big Beautiful Bill Act overtime, tips and senior deductions combined. It applies each deduction's cap and phase-out, then runs taxable income through the IRS bracket tables for that year (Rev. Proc. 2024-40 for 2025, Rev. Proc. 2025-32 for 2026) before and after. 2027-2028 brackets are not published yet, so it uses 2026 and says so. Federal income tax only.","inputSchema":{"$schema":"http://json-schema.org/draft-07/schema#","additionalProperties":false,"properties":{"filing_status":{"description":"Federal filing status. married_filing_separately cannot claim these deductions.","enum":["single","married_filing_jointly","married_filing_separately","head_of_household","qualifying_surviving_spouse"],"type":"string"},"hourly_rate":{"description":"Regular hourly rate, if you want the premium computed from hours.","maximum":1000000000,"minimum":0,"type":"number"},"magi":{"description":"Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I).","maximum":1000000000,"minimum":0,"type":"number"},"overtime_hours":{"description":"Overtime hours for the year.","maximum":1000000000,"minimum":0,"type":"number"},"overtime_multiplier":{"description":"1.5 = time-and-a-half (default).","maximum":5,"minimum":1,"type":"number"},"qualified_overtime_premium":{"description":"Qualified overtime premium (W-2 box 12 code TT).","maximum":1000000000,"minimum":0,"type":"number"},"qualified_tips":{"description":"Qualified tips for the year.","maximum":1000000000,"minimum":0,"type":"number"},"spouse_age_65_or_older":{"description":"Joint returns only. True if your spouse is 65+ on Dec 31.","type":"boolean"},"tax_year":{"description":"Tax year, 2025 to 2028. The deductions end after 2028.","maximum":2028,"minimum":2025,"type":"integer"},"taxable_income_before_new_deductions":{"description":"Taxable income before these deductions. If left out it is approximated as MAGI minus the basic standard deduction.","maximum":1000000000,"minimum":0,"type":"number"},"taxpayer_age_65_or_older":{"description":"True if you are 65+ on Dec 31 of the tax year.","type":"boolean"}},"required":["filing_status","magi","tax_year"],"type":"object"},"name":"estimate_tax_savings"},{"description":"Explains who can claim the 2025-2028 One Big Beautiful Bill Act deductions for overtime, tips and seniors: years covered, excluded filing status (married filing separately), the valid-SSN rule, FLSA overtime eligibility, and exactly where the amounts are reported (Form W-2 box 12 codes TT and TP, Form 1099-NEC/1099-MISC/1099-K boxes, Schedule 1-A lines), including the 2026 change that only W-2 box 12 code TT amounts count. Taken from IRS FAQs and forms fetched Oct 2026.","inputSchema":{"$schema":"http://json-schema.org/draft-07/schema#","additionalProperties":false,"properties":{"tax_year":{"description":"Tax year, 2025 to 2028. The deductions end after 2028.","maximum":2028,"minimum":2025,"type":"integer"},"topic":{"description":"overtime, tips, senior or all (default all).","enum":["overtime","tips","senior","all"],"type":"string"}},"type":"object"},"name":"explain_eligibility"}]},"body_sha256":"0752a2cd149cf81c48986b787f5f643e7b7ecd3a84acf5b2f2d249fd951de740","prev_id":null,"leaf":"0x399178d4788a9a74efb12d7f8f50d5cca6df28d45af13cf868238840ce41081b","leaf_text":"{\"body\":\"0752a2cd149cf81c48986b787f5f643e7b7ecd3a84acf5b2f2d249fd951de740\",\"id\":1241319,\"kind\":\"mcp.tools\",\"method\":\"probe.mcp/1\",\"observed_us\":1793356349282747,\"prev\":null,\"subject\":\"571eef64-9e0f-4413-9e78-1fb0017762b1\",\"subject_kind\":\"endpoint\"}","day":null,"proof":[]}