{"name":"cleveralpha-calculators","title":"CleverAlpha Interactive Tax, Retirement & Portfolio Planning Suite","version":"1.0.0","description":"Official MCP Tax, Retirement, Estate & Portfolio Calculator Suite from CleverAlpha Asset Management, LLC (SEC-registered RIA, CRD #335557). Provides 9 deterministic, zero-PII, read-only calculation engines for 2025-2027 IRS tax brackets, RMDs & Widow's Penalty, Roth conversions & IRMAA cliffs, Solo 401(k) vs. SEP IRA, Form 1040 X-Ray & ACA cliffs, Concentrated Stock & Tax-Aware Long-Short (TALS), Form 8880 / 2027 50% Saver's Match, Estate Tax & IRC Sec. 1014 Step-Up in Basis, and Sell Investments vs. Borrow (SBLOC / Pledged Asset Line).","websiteUrl":"https://calculators.cleveralpha.com/","documentationUrl":"https://calculators.cleveralpha.com/irs-data-tables?year=2026","serverInfo":{"name":"cleveralpha-calculators","title":"CleverAlpha Interactive Tax & Retirement Calculators MCP","version":"1.0.0"},"transport":{"type":"streamable-http","endpoint":"https://calculators.cleveralpha.com/api/mcp"},"remotes":[{"type":"streamable-http","url":"https://calculators.cleveralpha.com/api/mcp","supportedProtocolVersions":["2025-06-18","2025-03-26"]}],"capabilities":{"tools":{"listChanged":false}},"authentication":{"required":false,"schemes":[]},"tools":[{"name":"get_irs_statutory_parameters","title":"Get 2025-2027 IRS Tax Brackets, Medicare IRMAA Tiers, 401(k)/IRA Limits & OBBBA Senior Deduction","description":"Use this tool whenever a user asks for official 2025, 2026, or projected 2027 IRS tax brackets, standard deduction amounts, the $6,000 OBBBA Sec. 70103 Senior Deduction phase-out, 401(k)/Solo 401(k)/SEP/IRA contribution and catch-up limits (including ages 60-63 SECURE 2.0 super catch-up), Medicare Part B and Part D IRMAA income brackets and surcharges, Qualified Charitable Distribution (QCD) caps, QLAC limits, RMD Uniform Lifetime Table III factors, or Form 8880 / 2027 Saver's Match thresholds.","inputSchema":{"type":"object","properties":{"taxYear":{"type":"integer","enum":[2025,2026,2027],"default":2026,"description":"Tax year to retrieve statutory IRS, CMS Medicare IRMAA, and SECURE 2.0 parameters for (2025 Official, 2026 Official, or 2027 Projected)."}},"required":["taxYear"]},"annotations":{"readOnlyHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"calculate_rmd_and_tax_cliffs","title":"Calculate Required Minimum Distributions (RMD), Inherited IRA 10-Year Rule & Surviving Spouse Widow's Penalty","description":"Use this tool whenever a user asks to calculate their Required Minimum Distribution (RMD) for 2025, 2026, or 2027, Inherited IRA 10-year withdrawal schedule under Final Regulations T.D. 10001, Surviving Spouse IRA options and the Widow's Penalty tax jump, Qualified Charitable Distribution (QCD) tax savings, or SECURE 2.0 Sec. 302 missed-RMD penalty waivers (25% vs. 10% vs. Form 5329 RC waiver).","inputSchema":{"type":"object","properties":{"year":{"type":"integer","enum":[2025,2026,2027],"default":2026,"description":"Distribution calendar year (2025, 2026, or 2027)."},"balance":{"type":"number","minimum":0,"default":1000000,"description":"Prior December 31 retirement account balance in USD (Form 5498 FMV)."},"ownerBirthYear":{"type":"integer","minimum":1920,"maximum":2000,"default":1952,"description":"Account owner's 4-digit birth year (determines Applicable RMD Age: 70.5, 72, 73, or 75)."},"spouseBirthYear":{"type":"integer","minimum":1920,"maximum":2005,"default":1954,"description":"Spouse's 4-digit birth year (triggers Joint Table II if sole beneficiary and >10 years younger)."},"filing":{"type":"string","enum":["single","mfj","mfs","hoh"],"default":"mfj","description":"Federal tax filing status (single, mfj, mfs, or hoh)."},"otherIncome":{"type":"number","minimum":0,"default":60000,"description":"Other non-RMD ordinary taxable income in USD before Social Security."},"ssBenefits":{"type":"number","minimum":0,"default":40000,"description":"Annual gross Social Security benefits in USD."},"qcdAmount":{"type":"number","minimum":0,"default":0,"description":"Qualified Charitable Distribution (QCD) amount in USD transferred directly from IRA to charity (IRC Sec. 408(d)(8))."},"stateRatePct":{"type":"number","minimum":0,"maximum":15,"default":9.3,"description":"State income tax rate percentage (e.g. 9.3 for California, 0 for Texas/Florida)."}},"required":["balance","ownerBirthYear"]},"annotations":{"readOnlyHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"calculate_roth_conversion","title":"Calculate Roth Conversion Tax Cost, Backdoor Roth Pro-Rata & IRMAA / Bracket Cliff Ceilings","description":"Use this tool whenever a user asks how much to convert from a Traditional/Rollover IRA to a Roth IRA, how to avoid crossing the next federal tax bracket or Medicare IRMAA cliff, how the IRC Sec. 408(d)(2) Pro-Rata rule affects a Backdoor Roth IRA, or how to model a $72,000 Mega Backdoor Roth 401(k) conversion.","inputSchema":{"type":"object","properties":{"filing":{"type":"string","enum":["single","mfj","mfs","hoh"],"default":"mfj","description":"Federal tax filing status (single, mfj, mfs, or hoh)."},"age":{"type":"integer","minimum":18,"maximum":100,"default":58,"description":"Current age of the taxpayer (triggers Medicare IRMAA lookback at 63+ and OBBBA Senior Deduction at 65+)."},"income":{"type":"number","minimum":0,"default":180000,"description":"Baseline household income (MAGI) in USD before the Roth conversion."},"convertAmount":{"type":"number","minimum":0,"default":50000,"description":"Proposed dollar amount in USD to convert to a Roth IRA this year."},"pretaxIra":{"type":"number","minimum":0,"default":300000,"description":"Total pre-tax balance across all Traditional, Rollover, SEP, and SIMPLE IRAs in USD."},"iraBasis":{"type":"number","minimum":0,"default":0,"description":"Existing non-deductible after-tax basis in Traditional IRAs reported on IRS Form 8606 in USD."},"stateRatePct":{"type":"number","minimum":0,"maximum":15,"default":9.3,"description":"State income tax rate percentage."}},"required":["income","convertAmount"]},"annotations":{"readOnlyHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"compare_solo_401k_vs_sep_ira","title":"Compare Solo 401(k) vs. SEP IRA Contribution Limits & Solve Optimal S-Corp W-2 Salary","description":"Use this tool whenever a self-employed business owner, freelancer, 1099 contractor, LLC, or S-Corporation owner asks to compare a Solo 401(k) against a SEP IRA, calculate maximum 2026 employee + employer contributions ($72,000 base / $80,000 age 50+ / $83,250 ages 60-63), solve for the lowest S-Corp W-2 salary that maxes out retirement contributions ($190,000 vs. $288,000), or evaluate Sec. 199A QBI deduction and Backdoor Roth Reverse Rollover effects.","inputSchema":{"type":"object","properties":{"entity":{"type":"string","enum":["scorp","soleprop"],"default":"scorp","description":"Business entity structure: 'scorp' (W-2 wages) or 'soleprop' (Schedule C net self-employment profit)."},"filing":{"type":"string","enum":["single","mfj","mfs","hoh"],"default":"mfj","description":"Federal tax filing status."},"age":{"type":"integer","minimum":18,"maximum":100,"default":45,"description":"Business owner's age (unlocks $8,000 catch-up at 50+ and $11,250 super catch-up at ages 60-63)."},"comp":{"type":"number","minimum":0,"default":150000,"description":"Annual S-Corp W-2 salary or Schedule C net business profit in USD."},"k1Dist":{"type":"number","minimum":0,"default":100000,"description":"Additional S-Corp K-1 shareholder distribution in USD (for S-Corp QBI modeling)."},"existingIraBalance":{"type":"number","minimum":0,"default":0,"description":"Existing pre-tax Traditional/SEP IRA balance in USD (for Backdoor Roth Reverse Rollover check)."}},"required":["comp"]},"annotations":{"readOnlyHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"simulate_form_1040_and_bracket_room","title":"Simulate 2026 Federal Form 1040 Return (Lines 1a-38), Remaining Bracket Room & ACA / 0% LTCG Ceilings","description":"Use this tool whenever a user asks for a complete 2025, 2026, or 2027 Form 1040 federal tax return estimate, how much room they have left in their current marginal tax bracket, how much Long-Term Capital Gains they can harvest at 0% federal tax, whether they will breach the 2026 ACA 400% FPL health insurance subsidy cliff (Form 8962), or how Social Security taxation (Line 6b), the OBBBA Schedule 1-A Senior Deduction (Line 13a), and Form 8995 QBI (Line 13b) flow through Form 1040.","inputSchema":{"type":"object","properties":{"year":{"type":"integer","enum":[2025,2026,2027],"default":2026,"description":"Tax year to simulate (2025, 2026, or 2027)."},"filing":{"type":"string","enum":["single","mfj","hoh","mfs"],"default":"mfj","description":"Federal tax filing status (single, mfj, hoh, or mfs)."},"seniors65Plus":{"type":"integer","minimum":0,"maximum":2,"default":0,"description":"Number of taxpayers on the return age 65 or older (0, 1, or 2)."},"w2Wages":{"type":"number","minimum":0,"default":0,"description":"Form 1040 Line 1a W-2 wages in USD."},"qualifiedDividends":{"type":"number","minimum":0,"default":12000,"description":"Form 1040 Line 3a Qualified Dividends in USD."},"iraDistributions":{"type":"number","minimum":0,"default":0,"description":"Form 1040 Line 4b Taxable IRA, 401(k), or RMD distributions in USD."},"rothConversions":{"type":"number","minimum":0,"default":20000,"description":"Form 1040 Line 4b Taxable Roth conversions in USD."},"netLtcg":{"type":"number","default":42000,"description":"Form 1040 Line 7a Net Long-Term Capital Gain in USD."}},"required":["filing"]},"annotations":{"readOnlyHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"analyze_concentrated_stock_tals","title":"Analyze Concentrated Stock Exit: Tax-Aware Long-Short (TALS) vs. Direct Indexing & Staged ETF Sale","description":"Use this tool whenever an investor or advisor asks how to diversify a concentrated low-basis stock position, evaluates a 130/30, 150/50, 200/100, or 300/200 Tax-Aware Long-Short (TALS) SMA (such as AQR, Cache, Brooklyn, or Neuberger Berman), wants to calculate TALS carrying costs (manager fee + custodian margin and short rebate spreads), or checks 2026 Charles Schwab and Fidelity TALS account minimums and restrictions.","inputSchema":{"type":"object","properties":{"stockValue":{"type":"number","minimum":10000,"default":2000000,"description":"Current market value of the concentrated stock position in USD."},"costBasis":{"type":"number","minimum":0,"default":100000,"description":"Original cost basis of the concentrated stock position in USD."},"extensionPct":{"type":"number","enum":[0.3,0.5,1,2],"default":1,"description":"TALS long/short extension ratio: 0.3 (130/30), 0.5 (150/50), 1.0 (200/100), or 2.0 (300/200)."},"custodian":{"type":"string","enum":["schwab","fidelity","ibkr"],"default":"schwab","description":"Custodian platform ('schwab', 'fidelity', or 'ibkr')."},"marginType":{"type":"string","enum":["portfolio","reg_t"],"default":"portfolio","description":"Margin account type ('portfolio' for Portfolio Margin or 'reg_t' for Reg T Margin)."},"stagedYears":{"type":"integer","minimum":1,"maximum":10,"default":3,"description":"Number of tax years over which to stage a direct taxable sale."},"horizonYears":{"type":"integer","minimum":3,"maximum":25,"default":10,"description":"Comparison time horizon in years."}},"required":["stockValue","costBasis"]},"annotations":{"readOnlyHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"calculate_savers_credit_and_2027_match","title":"Calculate IRS Form 8880 Saver's Credit (2025-2026) & SECURE 2.0 50% Treasury Saver's Match (2027+)","description":"Use this tool whenever a user asks about the IRS Form 8880 Retirement Savings Contributions Credit (Saver's Credit under IRC Sec. 25B), the new 2027 SECURE 2.0 50% Federal Treasury Saver's Match direct deposit (IRC Sec. 6433), the Form 8880 Line 4 prior-distribution reduction rule, or how lowering AGI via pre-tax 401(k)/IRA deductions unlocks the credit/match.","inputSchema":{"type":"object","properties":{"year":{"type":"integer","enum":[2025,2026,2027],"default":2026,"description":"Tax year (2025, 2026 for Form 8880, or 2027 for SECURE 2.0 50% Saver's Match)."},"filing":{"type":"string","enum":["single","mfj","hoh","mfs"],"default":"single","description":"Federal tax filing status."},"age":{"type":"integer","minimum":16,"maximum":95,"default":23,"description":"Taxpayer age (must be 18+ to qualify)."},"grossIncome":{"type":"number","minimum":0,"default":22000,"description":"Gross income in USD before pre-tax 401(k)/IRA deductions."},"preTax401kOrIraDeduction":{"type":"number","minimum":0,"default":0,"description":"Pre-tax 401(k), Solo 401(k), SEP, Traditional IRA, or HSA deductions reducing AGI in USD."},"yourContribution":{"type":"number","minimum":0,"default":2000,"description":"Taxpayer's annual IRA or 401(k) contribution in USD (first $2,000 counts)."},"spouseContribution":{"type":"number","minimum":0,"default":0,"description":"Spouse's annual IRA or 401(k) contribution in USD if Married Filing Jointly (first $2,000 counts)."},"testingPeriodDistributions":{"type":"number","minimum":0,"default":0,"description":"Retirement distributions taken during the Form 8880 Line 4 testing period in USD."}},"required":["grossIncome","yourContribution"]},"annotations":{"readOnlyHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"analyze_estate_tax_and_stepup","title":"Analyze Estate Tax, Revocable Trust Step-Up in Basis (IRC Sec. 1014) vs. Lifetime Gifting (Sec. 1015)","description":"Use this tool whenever a user asks about federal or state estate taxes, the 2026 $15,000,000 Single / $30,000,000 Married OBBBA estate tax exemption, whether to gift appreciated stock/real estate during life (IRC Sec. 1015 carryover basis) vs. holding in a Revocable Living Trust until death for the IRC Sec. 1014 step-up in basis, Irrevocable Grantor Trusts / SLATs under IRS Revenue Ruling 2023-2 and Sec. 675(4)(C) swap powers, or state estate tax cliffs (NY, MA, WA, OR, IL, MD, MN, CT).","inputSchema":{"type":"object","properties":{"year":{"type":"integer","enum":[2025,2026,2027],"default":2026,"description":"Exemption year (2025 $13.99M, 2026 $15.0M OBBBA, or 2027 $15.45M Projected)."},"filing":{"type":"string","enum":["single","mfj"],"default":"mfj","description":"'mfj' for Married Couple (with DSUE Portability) or 'single' for Single/Widowed."},"stateCode":{"type":"string","enum":["NONE","NY","MA","OR","WA","IL","MD","MN","CT"],"default":"NONE","description":"State estate tax jurisdiction code."},"totalEstateNow":{"type":"number","minimum":0,"default":6000000,"description":"Total current net worth / gross estate in USD."},"appreciatedAssetValue":{"type":"number","minimum":0,"default":2500000,"description":"Current market value of appreciated taxable assets (stocks, ETFs, real estate) in USD."},"assetCostBasis":{"type":"number","minimum":0,"default":250000,"description":"Original cost basis of the appreciated assets in USD."},"horizonYears":{"type":"integer","minimum":1,"maximum":40,"default":15,"description":"Projected years until estate transfer."}},"required":["totalEstateNow","appreciatedAssetValue"]},"annotations":{"readOnlyHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"compare_sbloc_borrow_vs_sell","title":"Compare Selling Appreciated Investments vs. Borrowing via SBLOC / Pledged Asset Line","description":"Use this tool whenever a user needs cash liquidity (for a real estate purchase bridge, tax bill, tuition, or business investment) and asks whether they should sell appreciated stocks/ETFs (paying capital gains tax gross-up) or borrow against their portfolio using a Securities-Backed Line of Credit (SBLOC), Schwab Pledged Asset Line (PAL), or margin loan. Computes the tax gross-up penalty, break-even borrowing interest rate, IRC Sec. 163(d) Form 4952 interest deduction, and LTV market-crash margin call buffer.","inputSchema":{"type":"object","properties":{"portfolioValue":{"type":"number","minimum":50000,"default":2000000,"description":"Total taxable brokerage portfolio market value in USD."},"portfolioCostBasis":{"type":"number","minimum":0,"default":400000,"description":"Total original cost basis of the taxable portfolio in USD."},"liquidityNeeded":{"type":"number","minimum":10000,"default":400000,"description":"Net after-tax cash liquidity required in USD."},"sblocRate":{"type":"number","minimum":0,"maximum":18,"default":6.25,"description":"Annual SBLOC / Pledged Asset Line interest rate percentage (e.g. 6.25)."},"loanYears":{"type":"integer","minimum":1,"maximum":15,"default":3,"description":"Number of years the bridge loan / SBLOC will remain outstanding."},"marketReturn":{"type":"number","minimum":0,"maximum":15,"default":7.5,"description":"Expected annual portfolio return percentage while invested."},"interestDeductible":{"type":"boolean","default":false,"description":"True if loan proceeds are traced to a taxable investment or business purpose eligible for IRC Sec. 163(d) Form 4952 deduction."}},"required":["portfolioValue","liquidityNeeded"]},"annotations":{"readOnlyHint":true,"destructiveHint":false,"openWorldHint":false}}]}