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Arc & Ledger Tax Tools

Estimate accountable-plan reimbursements

estimate_accountable_plan
Read-only

Use this when an S-corp or C-corp owner asks how an accountable plan handles substantiated home-office, mileage, cell-phone, or other out-of-pocket business expenses. Estimates the reimbursement and tax effect, applies the two separate 2026 mileage rates by date, and explains the three requirements: business connection, substantiation, and return of excess.

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
business_milesNoBusiness miles driven in your personal vehicle. For 2026, also identify whether the miles were before July 1, on or after July 1, or span both periods because the IRS changed the rate midyear.
cell_internet_usdNoAnnual business-use portion of your cell phone and home internet.
marginal_tax_rate_pctNoYour combined marginal tax rate as a percent (e.g. 24, or 33 to include state). Used to estimate the tax saving. Defaults to 22.
business_mileage_periodNoWhen the business miles occurred. Defaults to mixed_or_unknown, which returns a reimbursement range rather than inventing a single rate. For miles in both 2026 periods, call the tool once per period and add the results.
home_office_expense_usdNoAnnual business-use portion of your home costs (rent/mortgage interest, utilities, insurance x business-use %). If you only know square footage, use the simplified method: $5/sq ft up to 300 sq ft = $1,500 max.
other_business_expense_usdNoOther out-of-pocket business expenses you personally paid (supplies, travel, professional dues, etc.).

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_urlYesThe arcandledger.com page that backs this answer.
server_versionNoServer release that produced this response (matches GET /version).

TDQS

A4.2/5.0
Behavior4/5

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

Annotations indicate readOnlyHint=true, so the tool is safe and non-destructive. The description adds behavioral details beyond annotations: it estimates reimbursements/tax effects, applies two separate 2026 mileage rates, and explains three requirements. This provides a clear picture of what the tool computes and explains, enhancing transparency.

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?

The description is concise: two sentences that front-load the use case and then list key actions. Every sentence adds value, with no redundancy or fluff. It efficiently conveys purpose, scope, and key features.

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?

Given 6 optional parameters, full schema coverage, annotations, and the existence of an output schema, the description provides sufficient context. It explains the tool's role, the expenses it covers, and the key computations. Minor omission: no mention of typical output structure, but that is covered by the output schema. A score of 4 reflects completeness for this estimation context.

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 coverage is 100%, so all parameters have descriptions. The tool description provides overall context (e.g., 'applies the two separate 2026 mileage rates') but does not add substantial new semantics beyond the parameter-level descriptions. With full schema coverage, a baseline score of 3 is appropriate.

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 is for S-corp or C-corp owners asking about accountable plan reimbursements for specific expenses like home-office, mileage, and cell-phone. It also explicitly mentions estimating reimbursement/tax effect, applying 2026 mileage rates, and explaining three requirements, making it distinct from sibling tools like estimate_augusta_rule or estimate_reasonable_comp.

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 begins with 'Use this when an S-corp or C-corp owner asks...' which provides a clear trigger condition. While it does not explicitly state when not to use or list alternatives, the context and sibling tools indirectly guide appropriate usage. The specificity of the use case compensates for the lack of explicit exclusions.

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
Disambiguation4/5

Most tools have distinct purposes (e.g., FBAR/FATCA, penalty estimation, consultation booking), though check_resolution_options and estimate_irs_penalty both deal with IRS debts but address different aspects (settlement paths vs. penalty calculation). Overall, boundaries are clear due to detailed descriptions.

Naming Consistency5/5

All tools follow a consistent verb_noun pattern in snake_case (e.g., book_consultation, check_fbar_fatca, estimate_reasonable_comp). No mixing of styles or vague verbs.

Tool Count4/5

18 tools is slightly on the high side but justified for a comprehensive tax tool covering common scenarios (penalties, estimates, notices, formations). Each tool serves a specific need without redundancy.

Completeness4/5

The set covers major tax areas (foreign reporting, penalties, estimated taxes, entity formation, IRS notices). Minor gaps exist, such as state income tax and retirement contributions, but the core domain for small business owners and non-residents is well covered.