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by com.truecalci
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US S-corp salary optimizer

scorp_optimizer
Read-onlyIdempotent

Evaluate S-Corporation tax election viability by calculating reasonable officer salary split, SECA/FICA payroll tax shield, administrative overhead costs, and net tax savings under IRS Rev. Rul. 74-44.

Behavior: Deterministic, idempotent calculation with zero external side effects. Splits net business profit into W-2 officer wages and Schedule K-1 shareholder distributions. Applies 15.3% FICA to salary only (exempting distributions), accounts for employer-half FICA deduction, deducts annual CPA corporate filing and payroll processing fees, and computes the mathematical breakeven net profit threshold.

Usage Guidelines: Use when a US small business owner, single-member LLC, or high-earning freelancer is considering electing S-Corp status to reduce self-employment taxes. Do not use for retirement account contribution limits; use solo_401k_shield instead.

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
netProfitYesAnnual net business profit before owner compensation in USD ($/yr). Must be a positive number.
as_of_dateYesCivil date YYYY-MM-DD. Selects the rule pack in force on that date. Required: the engine will not assume a date.
cpaAnnualFeeNoAnnual CPA accounting fee for corporate Form 1120-S preparation and filing in USD ($/yr).
salaryPercentNoOfficer W-2 reasonable compensation percentage of net profit (e.g. 50, 55, 60%). Must comply with IRS Rev. Rul. 74-44 industry benchmarks.
stateAnnualFeeNoAnnual state franchise tax or corporate filing fee in USD ($/yr) (e.g. $800 in CA, $200 in DE).
payrollAnnualFeeNoAnnual software and compliance fee for running compliant W-2 payroll in USD ($/yr) (e.g. Gusto, Rippling).

Schema Changelog

Changes observed during successful MCP inspections.

  1. Changed2 schema fields changed
    • addedInput schema / properties / as_of_date
      Added value: +{
+  "description": "Civil date YYYY-MM-DD. Selects the rule pack in force on that date. Required: the engine will not assume a date.",
+  "example": "2026-09-26",
+  "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
+  "type": "string"
+}
    • changedInput schema / required
      Previous value: -[
-  "netProfit"
-]New value: +[
+  "netProfit",
+  "as_of_date"
+]
  2. Changed1 schema field changed
    • removedInput schema / properties / netProfit / default
      Removed value: -150000
  3. Changed5 schema fields changed
    • changedInput schema / properties / cpaAnnualFee / description
      Previous value: -"Annual CPA corporate Form 1120-S filing fee ($/yr)"New value: +"Annual CPA accounting fee for corporate Form 1120-S preparation and filing in USD ($/yr)."
    • changedInput schema / properties / netProfit / description
      Previous value: -"Annual net business profit in USD ($/yr)"New value: +"Annual net business profit before owner compensation in USD ($/yr). Must be a positive number."
    • changedInput schema / properties / payrollAnnualFee / description
      Previous value: -"Annual payroll provider fee ($/yr)"New value: +"Annual software and compliance fee for running compliant W-2 payroll in USD ($/yr) (e.g. Gusto, Rippling)."
    • changedInput schema / properties / salaryPercent / description
      Previous value: -"Reasonable salary percentage % (e.g. 50, 55, 60)"New value: +"Officer W-2 reasonable compensation percentage of net profit (e.g. 50, 55, 60%). Must comply with IRS Rev. Rul. 74-44 industry benchmarks."
    • changedInput schema / properties / stateAnnualFee / description
      Previous value: -"Annual state franchise tax / report fee ($/yr)"New value: +"Annual state franchise tax or corporate filing fee in USD ($/yr) (e.g. $800 in CA, $200 in DE)."
  4. First observed

TDQS

A4.3/5.0
Behavior4/5

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

Annotations already declare readOnlyHint=true, idempotentHint=true, and destructiveHint=false. The description adds behavioral detail beyond those: it explains the deterministic calculation flow (splitting profit into W-2 wages and K-1 distributions, applying 15.3% FICA to salary only, deducting employer-half FICA, subtracting CPA and payroll fees, computing breakeven). This gives the agent a clear model of what the tool computes without contradicting any annotation.

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

Conciseness4/5

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

The description is well-structured into Purpose, Behavior, and Usage Guidelines, front-loading the core purpose. It is somewhat verbose but every sentence contributes meaning—no filler. The length is justified by the tool's complexity, and the structure aids scanning.

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

Completeness4/5

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

For a calculation tool with no output schema, the description explains the key outputs (net tax savings, breakeven threshold) and the input context. It covers the legal basis, calculation steps, and usage boundaries. It could be slightly more explicit about the exact output fields, but overall it is complete enough for an agent to call it correctly.

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%, so each parameter is already documented with type, default, and description. The tool description does not add direct parameter-level semantics beyond what the schema provides, though it gives context for netProfit and as_of_date indirectly (e.g., 'net business profit' and 'rule pack'). Baseline of 3 is appropriate given the high schema 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 opens with a specific verb and resource: 'Evaluate S-Corporation tax election viability' and enumerates the concrete outputs (reasonable officer salary split, SECA/FICA payroll tax shield, administrative overhead costs, net tax savings). It explicitly references IRS Rev. Rul. 74-44, anchoring its domain. It differentiates from siblings by naming solo_401k_shield as the alternative for retirement contribution limits, so an agent can disambiguate.

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

Usage Guidelines5/5

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

The Usage Guidelines section explicitly states when to use ('US small business owner, single-member LLC, or high-earning freelancer considering electing S-Corp status to reduce self-employment taxes') and when not to ('Do not use for retirement account contribution limits; use solo_401k_shield instead'). This leaves no ambiguity about selection among the large sibling set.

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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