No Tax on Overtime

No tax on overtime, tips and senior deductions for 2025-2028 (OBBBA), with IRS caps and phase-outs.

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설치

원클릭 설치

`claude_desktop_config.json` 파일에 다음을 추가하세요:

{
  "mcpServers": {
    "no-tax-on-overtime-mcp": {
      "url": "https://no-tax-on-overtime-mcp.lipmichal.workers.dev/mcp"
    }
  }
}

원격 엔드포인트

https://no-tax-on-overtime-mcp.lipmichal.workers.dev/mcpstreamable-http

할 수 있는 일

도구 목록

도구 (5)

🟢 읽기 전용🟡 쓰기🔴 삭제⚪ 알 수 없음
🟢calculate_overtime_deduction(filing_status, magi, tax_year, qualified_overtime_premium, hourly_rate, ...)

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.

입력 스키마

{
  "type": "object",
  "properties": {
    "filing_status": {
      "type": "string",
      "enum": [
        "single",
        "married_filing_jointly",
        "married_filing_separately",
        "head_of_household",
        "qualifying_surviving_spouse"
      ],
      "description": "Federal filing status. married_filing_separately cannot claim these deductions."
    },
    "magi": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I)."
    },
    "tax_year": {
      "type": "integer",
      "minimum": 2025,
      "maximum": 2028,
      "description": "Tax year, 2025 to 2028. The deductions end after 2028."
    },
    "qualified_overtime_premium": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "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."
    },
    "hourly_rate": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "FLSA regular rate of pay per hour, in USD."
    },
    "overtime_hours": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "Overtime hours over 40 in a workweek, summed for the year."
    },
    "total_overtime_pay": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "Total pay for the overtime hours (straight time plus premium)."
    },
    "multiplier": {
      "type": "number",
      "minimum": 1,
      "maximum": 5,
      "description": "Overtime pay multiplier. 1.5 = time-and-a-half (default), 2 = double time."
    }
  },
  "required": [
    "filing_status",
    "magi",
    "tax_year"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}
🟢calculate_tips_deduction(filing_status, magi, tax_year, employee_tips, self_employed_tips, ...)

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.

입력 스키마

{
  "type": "object",
  "properties": {
    "filing_status": {
      "type": "string",
      "enum": [
        "single",
        "married_filing_jointly",
        "married_filing_separately",
        "head_of_household",
        "qualifying_surviving_spouse"
      ],
      "description": "Federal filing status. married_filing_separately cannot claim these deductions."
    },
    "magi": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I)."
    },
    "tax_year": {
      "type": "integer",
      "minimum": 2025,
      "maximum": 2028,
      "description": "Tax year, 2025 to 2028. The deductions end after 2028."
    },
    "employee_tips": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "Qualified tips received as an employee (2025: Form W-2 box 7 or Form 4137; 2026+: W-2 box 12 code TP)."
    },
    "self_employed_tips": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "Qualified tips received in your own trade or business (Form 1099-NEC, 1099-MISC or 1099-K)."
    },
    "self_employed_net_income": {
      "type": "number",
      "minimum": -1000000000,
      "maximum": 1000000000,
      "description": "Net income of the trade or business where the self-employed tips were earned."
    }
  },
  "required": [
    "filing_status",
    "magi",
    "tax_year"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}
🟢calculate_senior_deduction(filing_status, magi, tax_year, taxpayer_age_65_or_older, taxpayer_birth_date, ...)

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.

입력 스키마

{
  "type": "object",
  "properties": {
    "filing_status": {
      "type": "string",
      "enum": [
        "single",
        "married_filing_jointly",
        "married_filing_separately",
        "head_of_household",
        "qualifying_surviving_spouse"
      ],
      "description": "Federal filing status. married_filing_separately cannot claim these deductions."
    },
    "magi": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I)."
    },
    "tax_year": {
      "type": "integer",
      "minimum": 2025,
      "maximum": 2028,
      "description": "Tax year, 2025 to 2028. The deductions end after 2028."
    },
    "taxpayer_age_65_or_older": {
      "type": "boolean",
      "description": "True if you are 65 or older on Dec 31 of the tax year. Ignored if taxpayer_birth_date is given."
    },
    "taxpayer_birth_date": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Your birth date, YYYY-MM-DD."
    },
    "spouse_age_65_or_older": {
      "type": "boolean",
      "description": "Joint returns only. True if your spouse is 65 or older on Dec 31."
    },
    "spouse_birth_date": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Joint returns only. Spouse birth date, YYYY-MM-DD."
    }
  },
  "required": [
    "filing_status",
    "magi",
    "tax_year"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}
🟢estimate_tax_savings(filing_status, magi, tax_year, taxable_income_before_new_deductions, qualified_overtime_premium, ...)

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.

입력 스키마

{
  "type": "object",
  "properties": {
    "filing_status": {
      "type": "string",
      "enum": [
        "single",
        "married_filing_jointly",
        "married_filing_separately",
        "head_of_household",
        "qualifying_surviving_spouse"
      ],
      "description": "Federal filing status. married_filing_separately cannot claim these deductions."
    },
    "magi": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I)."
    },
    "tax_year": {
      "type": "integer",
      "minimum": 2025,
      "maximum": 2028,
      "description": "Tax year, 2025 to 2028. The deductions end after 2028."
    },
    "taxable_income_before_new_deductions": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "Taxable income before these deductions. If left out it is approximated as MAGI minus the basic standard deduction."
    },
    "qualified_overtime_premium": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "Qualified overtime premium (W-2 box 12 code TT)."
    },
    "hourly_rate": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "Regular hourly rate, if you want the premium computed from hours."
    },
    "overtime_hours": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "Overtime hours for the year."
    },
    "overtime_multiplier": {
      "type": "number",
      "minimum": 1,
      "maximum": 5,
      "description": "1.5 = time-and-a-half (default)."
    },
    "qualified_tips": {
      "type": "number",
      "minimum": 0,
      "maximum": 1000000000,
      "description": "Qualified tips for the year."
    },
    "taxpayer_age_65_or_older": {
      "type": "boolean",
      "description": "True if you are 65+ on Dec 31 of the tax year."
    },
    "spouse_age_65_or_older": {
      "type": "boolean",
      "description": "Joint returns only. True if your spouse is 65+ on Dec 31."
    }
  },
  "required": [
    "filing_status",
    "magi",
    "tax_year"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}
🟢explain_eligibility(topic, tax_year)

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.

입력 스키마

{
  "type": "object",
  "properties": {
    "topic": {
      "type": "string",
      "enum": [
        "overtime",
        "tips",
        "senior",
        "all"
      ],
      "description": "overtime, tips, senior or all (default all)."
    },
    "tax_year": {
      "type": "integer",
      "minimum": 2025,
      "maximum": 2028,
      "description": "Tax year, 2025 to 2028. The deductions end after 2028."
    }
  },
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

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