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Arc & Ledger Tax Reference

by com.arcandledger

Check Form 5472 obligation

check_5472_obligation
Read-only

Use to screen common Form 5472 triggers for a foreign-owned US disregarded entity or corporation. The result is a general filing screen and does not prepare or file the form.

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
entity_typeYesThe US entity. single_member_llc = a US LLC with ONE owner (a disregarded entity); multi_member_llc = a US LLC with two or more owners (a partnership by default); us_corporation = a US C-corporation; not_sure = you do not know. Form 5472 is filed by foreign-owned disregarded entities and by corporations with 25%+ foreign owners, but NOT by a default partnership.
formed_in_usNoWhether the entity was formed in the US (a Wyoming or Delaware LLC is US-formed). Relevant only to the separate BOI report, from which US-formed companies are now exempt.
foreign_ownedYesWhether 25% or more of the entity is owned, directly or indirectly, by a non-US person or foreign company. Form 5472 is triggered by 25% foreign ownership.
had_reportable_transactionNoWhether there was a reportable transaction with the foreign owner during the year. Reportable transactions include forming or funding the company, capital contributions, distributions, loans in either direction, and sales or payments between you and the company. Defaults to not_sure.

Output Schema

TableJSON Schema
NameRequiredDescriptionDefault
relayYesInstruction to the calling assistant: relay figures and dates verbatim (identical on every response).
next_stepYesA single review link appropriate to this server surface.
disclaimerYesGeneral-information disclaimer (identical on every response).
source_urlYesOfficial IRS or FinCEN authority to review before relying on the result.
server_versionNoServer release that produced this response (matches GET /version).

TDQS

A4.3/5.0
Behavior4/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already indicate readOnlyHint=true and destructiveHint=false. The description adds that the tool is a 'general filing screen' and 'does not prepare or file the form,' clarifying the non-destructive, informational nature. No contradictions, but no additional behavioral details beyond what annotations imply.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness5/5

Is the description appropriately sized, front-loaded, and free of redundancy?

Two sentences, no wasted words. The first sentence front-loads the core purpose, and the second clarifies what the tool does not do. Efficient and clear.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness5/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

The description, combined with high-quality schema and output schema existence, provides complete context. It explains the target entities, the screening nature, and what the tool does not do. No gaps for this simple screening tool.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters3/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema description coverage is 100%, with each parameter having detailed explanations (e.g., entity_type enum meanings). The tool description does not add parameter-level information, but the schema already covers semantics well. Baseline 3 is appropriate given high coverage.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

The description clearly states the tool screens for Form 5472 triggers, targeting foreign-owned US disregarded entities or corporations. It distinguishes from preparing or filing the form. The sibling tools (e.g., check_fbar_fatca) are for different obligations, making the purpose unambiguous.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines4/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

The description says 'Use to screen common Form 5472 triggers for a foreign-owned US disregarded entity or corporation,' providing clear context for when to use the tool. However, it does not explicitly state when not to use it or mention alternatives, such as other check tools for different forms.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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TDQS

A4.2/5.0
Disambiguation5/5

Each tool addresses a distinct tax topic or action, such as screening obligations, checking eligibility, estimating amounts, or explaining documents. There is no overlap in purpose, making it easy for an agent to select the correct tool.

Naming Consistency5/5

All tool names follow a consistent verb_noun or verb_phrase pattern (e.g., check_*, estimate_*, explain_*, decode_*, deadline_calendar). The naming is predictable and clear across the set.

Tool Count5/5

With 13 tools, the server covers a broad range of tax reference needs without being overwhelming. Each tool has a clear purpose and the count is well-suited for the domain.

Completeness4/5

The tools cover common tax reference tasks like screening obligations, estimating penalties, explaining forms, and checking deadlines. A minor gap is the lack of a general tax liability estimator, but overall the set is comprehensive for its stated purpose.

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