Estate and Gift Tax Exemption Calculator MCP

{
  "type": "object",
  "$schema": "http://json-schema.org/draft-07/schema#",
  "properties": {
    "year": {
      "type": "integer",
      "description": "Calendar year of death or gift, 2011-2026. Default 2026."
    }
  },
  "additionalProperties": false
}

{
  "title": "Exemption amounts",
  "readOnlyHint": true,
  "openWorldHint": false,
  "idempotentHint": true,
  "destructiveHint": false
}

{
  "type": "object",
  "$schema": "http://json-schema.org/draft-07/schema#",
  "required": [
    "gross_estate"
  ],
  "properties": {
    "dsue": {
      "type": "number",
      "maximum": 1000000000000,
      "minimum": 0,
      "description": "Deceased spousal unused exclusion (portability) from the last deceased spouse's timely Form 706. Default 0."
    },
    "year": {
      "type": "integer",
      "description": "Year of death, 2013-2026. Default 2026."
    },
    "deductions": {
      "type": "number",
      "maximum": 1000000000000,
      "minimum": 0,
      "description": "Total deductions: debts, funeral and administration expenses, marital deduction (property to a US citizen spouse), charitable bequests, state death taxes. Default 0."
    },
    "gross_estate": {
      "type": "number",
      "maximum": 1000000000000,
      "minimum": 0,
      "description": "Gross estate at fair market value on the date of death, in dollars."
    },
    "gift_tax_payable": {
      "type": "number",
      "maximum": 1000000000000,
      "minimum": 0,
      "description": "Gift tax payable on those gifts, figured at date-of-death rates (Form 706 line 7). Usually 0 if lifetime gifts stayed under the exemption. Default 0."
    },
    "lifetime_taxable_gifts": {
      "type": "number",
      "maximum": 1000000000000,
      "minimum": 0,
      "description": "Adjusted taxable gifts made after 1976 (gifts above the annual exclusion, as reported on Form 709). Default 0."
    }
  },
  "additionalProperties": false
}

{
  "title": "Estate tax",
  "readOnlyHint": true,
  "openWorldHint": false,
  "idempotentHint": true,
  "destructiveHint": false
}

{
  "type": "object",
  "$schema": "http://json-schema.org/draft-07/schema#",
  "required": [
    "amount"
  ],
  "properties": {
    "year": {
      "type": "integer",
      "description": "Year of the gift, 2013-2026. Default 2026."
    },
    "amount": {
      "type": "number",
      "maximum": 1000000000000,
      "minimum": 0,
      "description": "Gift amount per recipient, in dollars."
    },
    "recipients": {
      "type": "integer",
      "maximum": 1000,
      "minimum": 1,
      "description": "Number of recipients each getting that amount. Default 1."
    },
    "gift_splitting": {
      "type": "boolean",
      "description": "Elect gift splitting with your spouse (both consent on Form 709). Default false."
    },
    "recipient_type": {
      "enum": [
        "individual",
        "spouse"
      ],
      "type": "string",
      "description": "individual (anyone but your spouse, default) or spouse."
    },
    "spouse_citizen": {
      "type": "boolean",
      "description": "For recipient_type spouse: whether the spouse is a US citizen. Required for spouse gifts."
    },
    "prior_taxable_gifts": {
      "type": "number",
      "maximum": 1000000000000,
      "minimum": 0,
      "description": "Your taxable gifts in earlier years (lifetime exemption already used). Default 0."
    }
  },
  "additionalProperties": false
}

{
  "title": "Gift check",
  "readOnlyHint": true,
  "openWorldHint": false,
  "idempotentHint": true,
  "destructiveHint": false
}

{
  "type": "object",
  "$schema": "http://json-schema.org/draft-07/schema#",
  "properties": {
    "year_a": {
      "type": "integer",
      "description": "First year, 2013-2026. Default 2025."
    },
    "year_b": {
      "type": "integer",
      "description": "Second year, 2013-2026. Default 2026."
    },
    "taxable_estate": {
      "type": "number",
      "maximum": 1000000000000,
      "minimum": 0,
      "description": "Optional taxable estate (after deductions, no lifetime gifts or DSUE) to price in both years."
    }
  },
  "additionalProperties": false
}

{
  "title": "Compare years",
  "readOnlyHint": true,
  "openWorldHint": false,
  "idempotentHint": true,
  "destructiveHint": false
}