No Tax on Overtime
No tax on overtime, tips and senior deductions for 2025-2028 (OBBBA), with IRS caps and phase-outs.
我該用這個嗎
品質與安全性
根據工具定義與協定合規性的自動化分析。
上下文成本
這是每次將伺服器的工具載入模型上下文時所消耗的約略 token 數量。數量越高，可用於其他工作的注意力就越少。
安裝
一鍵安裝
將以下內容加入你的 `claude_desktop_config.json` 檔案：
{
"mcpServers": {
"no-tax-on-overtime-mcp": {
"url": "https://no-tax-on-overtime-mcp.lipmichal.workers.dev/mcp"
}
}
}遠端端點
https://no-tax-on-overtime-mcp.lipmichal.workers.dev/mcpstreamable-http它能做什麼
工具清單
工具（5）
🟢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 $0. Figures copied from irs.gov in Oct 2026.
輸入結構描述
{
"type": "object",
"properties": {
"filing_status": {
"type": "string",
"enum": [
"single",
"married_filing_jointly",
"married_filing_separately",
"head_of_household",
"qualifying_surviving_spouse"
],
"description": "Federal filing status. married_filing_separately cannot claim these deductions."
},
"magi": {
"type": "number",
"minimum": 0,
"maximum": 1000000000,
"description": "Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I)."
},
"tax_year": {
"type": "integer",
"minimum": 2025,
"maximum": 2028,
"description": "Tax year, 2025 to 2028. The deductions end after 2028."
},
"qualified_overtime_premium": {
"type": "number",
"minimum": 0,
"maximum": 1000000000,
"description": "Qualified overtime compensation already known, e.g. Form W-2 box 12 code TT. Use this OR the hourly fields OR total_overtime_pay."
},
"hourly_rate": {
"type": "number",
"minimum": 0,
"maximum": 1000000000,
"description": "FLSA regular rate of pay per hour, in USD."
},
"overtime_hours": {
"type": "number",
"minimum": 0,
"maximum": 1000000000,
"description": "Overtime hours over 40 in a workweek, summed for the year."
},
"total_overtime_pay": {
"type": "number",
"minimum": 0,
"maximum": 1000000000,
"description": "Total pay for the overtime hours (straight time plus premium)."
},
"multiplier": {
"type": "number",
"minimum": 1,
"maximum": 5,
"description": "Overtime pay multiplier. 1.5 = time-and-a-half (default), 2 = double time."
}
},
"required": [
"filing_status",
"magi",
"tax_year"
],
"additionalProperties": false,
"$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 $0. Figures copied from irs.gov in Oct 2026.
輸入結構描述
{
"type": "object",
"properties": {
"filing_status": {
"type": "string",
"enum": [
"single",
"married_filing_jointly",
"married_filing_separately",
"head_of_household",
"qualifying_surviving_spouse"
],
"description": "Federal filing status. married_filing_separately cannot claim these deductions."
},
"magi": {
"type": "number",
"minimum": 0,
"maximum": 1000000000,
"description": "Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I)."
},
"tax_year": {
"type": "integer",
"minimum": 2025,
"maximum": 2028,
"description": "Tax year, 2025 to 2028. The deductions end after 2028."
},
"employee_tips": {
"type": "number",
"minimum": 0,
"maximum": 1000000000,
"description": "Qualified tips received as an employee (2025: Form W-2 box 7 or Form 4137; 2026+: W-2 box 12 code TP)."
},
"self_employed_tips": {
"type": "number",
"minimum": 0,
"maximum": 1000000000,
"description": "Qualified tips received in your own trade or business (Form 1099-NEC, 1099-MISC or 1099-K)."
},
"self_employed_net_income": {
"type": "number",
"minimum": -1000000000,
"maximum": 1000000000,
"description": "Net income of the trade or business where the self-employed tips were earned."
}
},
"required": [
"filing_status",
"magi",
"tax_year"
],
"additionalProperties": false,
"$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 $0. Figures copied from irs.gov in Oct 2026.
輸入結構描述
{
"type": "object",
"properties": {
"filing_status": {
"type": "string",
"enum": [
"single",
"married_filing_jointly",
"married_filing_separately",
"head_of_household",
"qualifying_surviving_spouse"
],
"description": "Federal filing status. married_filing_separately cannot claim these deductions."
},
"magi": {
"type": "number",
"minimum": 0,
"maximum": 1000000000,
"description": "Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I)."
},
"tax_year": {
"type": "integer",
"minimum": 2025,
"maximum": 2028,
"description": "Tax year, 2025 to 2028. The deductions end after 2028."
},
"taxpayer_age_65_or_older": {
"type": "boolean",
"description": "True if you are 65 or older on Dec 31 of the tax year. Ignored if taxpayer_birth_date is given."
},
"taxpayer_birth_date": {
"type": "string",
"pattern": "^\\d{4}-\\d{2}-\\d{2}$",
"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.
輸入結構描述
{
"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,
"$schema": "http://json-schema.org/draft-07/schema#"
}🟢explain_eligibility(topic, tax_year)
Explains who can claim the 2025-2028 One Big Beautiful Bill Act deductions for overtime, tips and seniors: years covered, excluded filing status (married filing separately), the valid-SSN rule, FLSA overtime eligibility, and exactly where the amounts are reported (Form W-2 box 12 codes TT and TP, Form 1099-NEC/1099-MISC/1099-K boxes, Schedule 1-A lines), including the 2026 change that only W-2 box 12 code TT amounts count. Taken from IRS FAQs and forms fetched Oct 2026.
輸入結構描述
{
"type": "object",
"properties": {
"topic": {
"type": "string",
"enum": [
"overtime",
"tips",
"senior",
"all"
],
"description": "overtime, tips, senior or all (default all)."
},
"tax_year": {
"type": "integer",
"minimum": 2025,
"maximum": 2028,
"description": "Tax year, 2025 to 2028. The deductions end after 2028."
}
},
"additionalProperties": false,
"$schema": "http://json-schema.org/draft-07/schema#"
}社群
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