Click on "Deploy Server".
Wait a few minutes for the server to deploy. Once ready, it will show a "Started" state.
In the chat, type @ followed by the MCP server name and your instructions, e.g., "@estate-gift-tax-exemption-calculator-mcp What is the federal estate tax exemption for 2026?"
That's it! The server will respond to your query, and you can continue using it as needed.
Here is a step-by-step guide with screenshots.
Estate and gift tax exemption calculator MCP server: the 2026 federal estate tax exemption of $15,000,000 under P.L. 119-21, the unified rate schedule, the annual gift exclusion, gift splitting, non-citizen spouse gifts and portability (DSUE).
Your model was probably trained when the estate tax exemption was scheduled to fall to about half on January 1, 2026, when the Tax Cuts and Jobs Act doubling expired. That did not happen. The One Big Beautiful Bill Act (P.L. 119-21, sec. 70106, signed July 4, 2025) set the basic exclusion amount to $15,000,000 for 2026, indexed for inflation after 2026, with no sunset. This server gives an assistant those rules from IRS and statute sources.
Federal only. Not legal or tax advice.
Tool | What it does |
| Basic exclusion amount, applicable credit, filing threshold, annual gift exclusion (and doubled with gift splitting), non-citizen spouse exclusion, GST exemption and top rate for a year, 2011-2026. |
| Federal estate tax the Form 706 way: gross estate minus deductions, plus lifetime taxable gifts, tentative tax on the 26 USC 2001(c) schedule, minus gift tax payable and the applicable credit on the basic exclusion plus DSUE. 2013-2026. |
| Checks a gift: annual exclusion per recipient, gift splitting (sec. 2513), unlimited marital deduction for a US citizen spouse, the separate exclusion for a non-citizen spouse, whether Form 709 is needed, lifetime exemption left and gift tax due. |
| Two years side by side, with the estate tax on the same taxable estate in each. Default 2025 vs 2026. |
Every result has structured JSON, a plain-English summary, as_of, a source URL and a more link.
Related MCP server: Gig Worker Tax Toolkit
The 2026 basic exclusion amount is $15,000,000 per person ($30,000,000 for a married couple using portability). P.L. 119-21 sec. 70106 replaced the $5,000,000 base in sec. 2010(c)(3) with $15,000,000 and struck the TCJA sunset. Amounts after 2026 are indexed and rounded to the nearest $10,000.
The 2025 amount was $13,990,000 (Rev. Proc. 2024-40). The applicable credit is $5,945,800 for 2026 and $5,541,800 for 2025.
The 2026 annual gift exclusion is $19,000 per recipient, the same as 2025, or $38,000 with gift splitting.
Gifts to a spouse who is not a US citizen get no unlimited marital deduction. The annual exclusion for them is $194,000 for 2026 (Rev. Proc. 2025-32) and was $190,000 for 2025 (Rev. Proc. 2024-40).
The 2026 GST exemption is $15,000,000 (Rev. Proc. 2025-32).
The top rate is still 40% above $1,000,000 on the unified schedule in 26 USC 2001(c).
A surviving spouse can add the deceased spouse's unused exclusion (DSUE) only if the executor files a timely Form 706 and elects portability.
Add a custom connector and paste the URL. No token is needed.
https://estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev/mcpclaude mcp add --transport http estate-gift-tax https://estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev/mcpOr run it locally:
claude mcp add estate-gift-tax -- npx -y github:theluckystrike/estate-gift-tax-exemption-calculator-mcpAdd this to claude_desktop_config.json:
{
"mcpServers": {
"estate-gift-tax": {
"command": "npx",
"args": ["-y", "github:theluckystrike/estate-gift-tax-exemption-calculator-mcp"]
}
}
}Add this to ~/.cursor/mcp.json:
{
"mcpServers": {
"estate-gift-tax": {
"url": "https://estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev/mcp"
}
}
}Add this to .vscode/mcp.json:
{
"servers": {
"estate-gift-tax": {
"type": "http",
"url": "https://estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev/mcp"
}
}
}Node 20 or newer is needed for the local npx version.
"What is the federal estate tax exemption for 2026? Did it get cut in half?"
"My mother died in 2026 with a $22 million estate, $2 million left to charity. How much federal estate tax is due?"
"My husband died in 2024 and his executor elected portability of $6 million. What happens if my estate is $19 million?"
"Can my wife and I give each of our four grandchildren $40,000 in 2026 without a gift tax return?"
"My wife is not a US citizen. How much can I give her in 2026 tax free?"
All numbers were copied from primary sources fetched on 2026-11-02. See DATA_SOURCES.md.
Federal estate and gift tax only. State estate and inheritance taxes are not included.
Exemption amounts cover 2011-2026. The 2027 inflation-adjusted amounts were not found in an IRS source on 2026-11-02, so 2027 requests return an error. Calculations cover 2013-2026, the years the current 2001(c) schedule applies.
The non-citizen spouse exclusion is loaded for 2025 and 2026 only.
You supply the gross estate, deductions, lifetime taxable gifts and DSUE. Valuation, special use valuation (sec. 2032A), credits for foreign death taxes or prior transfers, and the generation-skipping transfer tax calculation are not modeled.
Gift tax due assumes no earlier gift tax was paid and no DSUE is applied to gifts. Gifts of future interests do not get the annual exclusion; the tool assumes present-interest gifts.
Not legal or tax advice. Forms 706 and 709 and their instructions decide the official amounts.
Charitable bequests and gifts lower a taxable estate: taxbreakcalc.com charitable deduction calculator.
Part of the Zovo MCP collection: https://mcp.zovo.one
npm install
npm run build
npm testsrc/core.ts holds all the rules and has no I/O. src/stdio.ts is the local entry and src/worker.ts is the Cloudflare Worker entry. Both use the same tool registry in src/tools.ts.
MIT
Each one is free, needs no API key and has a hosted URL you can paste into Claude or ChatGPT.
server | tools | hosted URL |
convert_ingredient, search_ingredients, scale_recipe, convert_oven_temperature |
| |
calculate_dscr, max_loan_for_target_dscr, rent_needed_for_target_dscr, compare_scenarios, amortization_summary |
| |
get_gold_price_per_gram, get_metal_prices, calculate_jewelry_value, convert_gold_units |
| |
search_lakes, get_lake_level, get_lake_history, compare_lakes |
| |
get_minimum_wage, list_upcoming_increases, compare_states, annual_income_at_minimum_wage |
| |
calculate_overtime_deduction, calculate_tips_deduction, calculate_senior_deduction, estimate_tax_savings, explain_eligibility |
| |
calculate_take_home_pay, compare_states_take_home, salary_to_hourly, hourly_to_salary, get_federal_tax_brackets |
| |
calculate_uk_take_home, get_uk_tax_bands, compare_salaries, marginal_rate_at_income |
| |
list_federal_holidays, is_business_day, add_business_days, count_business_days, invoice_due_date |
| |
calculate_sample_size, estimate_test_duration, test_ab_significance, fisher_exact_test, check_peeking_risk |
| |
get_federal_poverty_level, calculate_premium_tax_credit, check_subsidy_cliff, get_aptc_repayment_cap |
| |
get_ap_score_distribution, estimate_ap_percentile, compare_ap_exams, list_ap_exams, estimate_ap_score_from_composite |
| |
calculate_car_loan_interest_deduction, calculate_salt_deduction, get_tax_brackets_and_standard_deduction, calculate_child_tax_credit |
| |
lookup_ingredient_nutrition, calculate_recipe_nutrition, round_nutrition_label, scale_recipe_nutrition |
| |
get_contribution_limits, calculate_max_contribution, get_social_security_cola, compare_years |
| |
calculate_section_179, calculate_bonus_depreciation, get_vehicle_depreciation_limits, calculate_asset_loan_payment |
| |
calculate_rap_payment, compare_rap_vs_standard, get_federal_loan_limits, get_plan_transition_dates |
| |
find_subdomains, resolve_subdomains, get_certificate_history, summarize_attack_surface |
| |
calculate_statutory_sick_pay, calculate_statutory_maternity_pay, get_minimum_wage_rates, check_eligibility |
|
The paid back-office collection (invoices, VAT, PDFs, spreadsheets) is at https://mcp.zovo.one
Calculates US federal estate tax the Form 706 way: taxable estate (gross estate minus deductions such as debts, expenses, marital and charitable bequests), plus adjusted taxable gifts, tentative tax on the unified rate schedule of 26 USC 2001(c) (18% to 40%), minus gift tax payable, minus the applicable credit on the basic exclusion amount plus any DSUE (portability) from a deceased spouse. Years 2013-2026. Uses $15,000,000 for 2026 deaths (P.L. 119-21), $13,990,000 for 2025. Federal only.
| Name | Required | Description | Default |
|---|---|---|---|
| dsue | No | Deceased spousal unused exclusion (portability) from the last deceased spouse's timely Form 706. Default 0. | |
| year | No | Year of death, 2013-2026. Default 2026. | |
| deductions | No | Total deductions: debts, funeral and administration expenses, marital deduction (property to a US citizen spouse), charitable bequests, state death taxes. Default 0. | |
| gross_estate | Yes | Gross estate at fair market value on the date of death, in dollars. | |
| gift_tax_payable | No | Gift tax payable on those gifts, figured at date-of-death rates (Form 706 line 7). Usually 0 if lifetime gifts stayed under the exemption. Default 0. | |
| lifetime_taxable_gifts | No | Adjusted taxable gifts made after 1976 (gifts above the annual exclusion, as reported on Form 709). Default 0. |
Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already establish readOnly, idempotent, closed-world behavior, so the safety profile is covered. The description adds useful legal context (unified rate schedule, exclusion amounts for 2025/2026, portability), but says nothing about the shape or content of the result or about edge cases like a gross estate below the exclusion.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.
Is the description appropriately sized, front-loaded, and free of redundancy?
Front-loaded with the verb and method, and every clause carries real content (deduction categories, rate schedule, exclusion amounts, year range). The single long compound sentence is dense but not padded; a short structural break would improve scanability.
Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.
Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?
With no output schema, the description should say what comes back (tax owed, marginal vs. average rate, breakdown), and it doesn't. It also omits behavior when inputs fall below the exclusion or when year is outside 2013-2026, leaving meaningful gaps for a calculation tool with six parameters.
Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.
Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?
Schema description coverage is 100%, so every parameter is already documented with ranges and meaning; baseline is 3. The description reinforces the deduction categories and the role of adjusted taxable gifts and DSUE, but adds no per-parameter detail beyond the schema, and never mentions year handling beyond the allowed span.
Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.
Does the description clearly state what the tool does and how it differs from similar tools?
Opens with a specific verb and resource ('Calculates US federal estate tax the Form 706 way') and enumerates the computation chain, so the agent knows exactly what it produces. Sibling differentiation is only implicit via 'Federal only' and the Form 706 framing — no sibling such as get_exemption_amounts or compare_years is named.
Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.
Does the description explain when to use this tool, when not to, or what alternatives exist?
'Federal only' and the 2013-2026 year binding imply when it is and isn't applicable (not for state estate tax, not outside that window). There is no explicit statement of when to call this versus get_exemption_amounts (lookup only) or compare_years (multi-year comparison), so usage must be inferred.
Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.
Checks a gift against the federal gift tax rules for a year (2013-2026): annual exclusion per recipient ($19,000 in 2025 and 2026), gift splitting with a spouse (sec. 2513, doubles it to $38,000), unlimited marital deduction for a US citizen spouse, and the separate annual exclusion for a non-citizen spouse ($190,000 in 2025, $194,000 in 2026 under Rev. Procs. 2024-40 and 2025-32). Returns taxable gifts, whether Form 709 is required, lifetime exemption used and left (2026: $15,000,000), and any gift tax due.
| Name | Required | Description | Default |
|---|---|---|---|
| year | No | Year of the gift, 2013-2026. Default 2026. | |
| amount | Yes | Gift amount per recipient, in dollars. | |
| recipients | No | Number of recipients each getting that amount. Default 1. | |
| gift_splitting | No | Elect gift splitting with your spouse (both consent on Form 709). Default false. | |
| recipient_type | No | individual (anyone but your spouse, default) or spouse. | |
| spouse_citizen | No | For recipient_type spouse: whether the spouse is a US citizen. Required for spouse gifts. | |
| prior_taxable_gifts | No | Your taxable gifts in earlier years (lifetime exemption already used). Default 0. |
Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint, idempotentHint, and destructiveHint=false, so the safety profile is covered. The description adds real value beyond that by naming the authoritative rule set (Rev. Procs. 2024-40, 2025-32) and disclosing what is returned (taxable gifts, Form 709 requirement, lifetime exemption used/left, gift tax due). It does not mention edge-case behavior for amounts above the lifetime exemption or how prior_taxable_gifts interacts, which keeps it from a 5.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.
Is the description appropriately sized, front-loaded, and free of redundancy?
The verb and year range are front-loaded, and the second sentence cleanly enumerates return values, so structure is sound. The middle clause is dense with statutory dollar figures and citation numbers that partly duplicate what the tool computes anyway, making it slightly heavier than needed.
Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.
Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?
No output schema exists, so the description carries the return-value burden and does so explicitly (taxable gifts, Form 709, exemption used/left, gift tax due). With all 7 parameters covered at 100% in the schema and the governing rules and defaults named, an agent has everything needed to call and interpret this tool.
Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.
Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?
With 100% schema coverage, the baseline is 3, but the description genuinely enriches semantics: it explains that amounts are per recipient, that gift_splitting doubles the exclusion to $38,000 via sec. 2513, and that spouse_citizen selects between the unlimited marital deduction and the $190k/$194k non-citizen exclusion. It does not clarify how prior_taxable_gifts feeds the lifetime exemption calculation, so it stops short of 5.
Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.
Does the description clearly state what the tool does and how it differs from similar tools?
States a specific verb and resource ('Checks a gift against the federal gift tax rules for a year') and enumerates the exact rules applied (annual exclusion, sec. 2513 splitting, marital deduction, non-citizen spouse exclusion). Sibling tools like calculate_estate_tax and get_exemption_amounts are not named or implicitly contrasted, so differentiation is by inference rather than explicit statement.
Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.
Does the description explain when to use this tool, when not to, or what alternatives exist?
The description's phrasing ('Checks a gift') implies usage for a single-gift scenario with per-recipient amounts, but it never states when to prefer this over get_exemption_amounts or compare_years. No exclusions, prerequisites, or alternative-selection logic are provided, so usage is only implied by the parameter shape.
Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.
Compares two years (2013-2026) side by side: basic exclusion amount, applicable credit, annual gift exclusion and non-citizen spouse exclusion, and, with a taxable estate, the federal estate tax in each year. Default 2025 vs 2026, the year P.L. 119-21 raised the exemption to $15,000,000 instead of letting it fall to about half.
| Name | Required | Description | Default |
|---|---|---|---|
| year_a | No | First year, 2013-2026. Default 2025. | |
| year_b | No | Second year, 2013-2026. Default 2026. | |
| taxable_estate | No | Optional taxable estate (after deductions, no lifetime gifts or DSUE) to price in both years. |
Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint=true, idempotentHint=true, destructiveHint=false, and openWorldHint=false, so the safety profile is covered. The description adds useful behavioral context: it explains the default comparison pair, the 2013-2026 range, and that federal estate tax is included only when a taxable estate is provided, along with the P.L. 119-21 context for the 2026 exemption.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.
Is the description appropriately sized, front-loaded, and free of redundancy?
The description is two sentences and front-loads the core comparison before giving the default and legislative context. Every sentence contributes useful information without repetition or filler.
Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.
Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?
For a read-only comparison tool with full schema coverage and no output schema, the description is largely complete: it lists the compared values, states the default years, and explains the optional taxable-estate behavior. The main remaining gap is the lack of explicit guidance on when to choose this tool over its siblings.
Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.
Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?
Schema description coverage is 100%, so the schema already documents year_a, year_b, and taxable_estate, including defaults and ranges. The description reinforces the default 2025 vs 2026 comparison and the effect of supplying a taxable estate, but it does not add syntax or format details beyond what the schema provides, so the baseline of 3 is appropriate.
Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.
Does the description clearly state what the tool does and how it differs from similar tools?
The description states a specific verb and resource: it compares two years side by side and lists the exact figures returned, including basic exclusion amount, applicable credit, annual gift exclusion, non-citizen spouse exclusion, and federal estate tax when a taxable estate is supplied. It is clear what the tool does, but it does not explicitly name or differentiate itself from siblings such as get_exemption_amounts or calculate_estate_tax.
Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.
Does the description explain when to use this tool, when not to, or what alternatives exist?
Usage is implied by the default 2025 vs 2026 comparison and the optional taxable estate, which suggests when the tool is useful. However, the description does not explicitly say when to use this tool instead of get_exemption_amounts or calculate_estate_tax, nor does it state exclusions or prerequisites.
Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.
Returns the federal basic exclusion amount (estate and lifetime gift tax exemption), the applicable credit, the filing threshold, the annual gift exclusion per recipient (and doubled with gift splitting), the annual exclusion for gifts to a non-citizen spouse, the 2026 GST exemption and the 40% top rate. Years 2011-2026 from the IRS. 2026: $15,000,000 under P.L. 119-21 (One Big Beautiful Bill Act) sec. 70106, NOT the scheduled TCJA sunset to about half; 2025: $13,990,000; 2026 annual exclusion $19,000; non-citizen spouse $194,000 (Rev. Proc. 2025-32). Models trained before mid-2025 often predict the sunset.
| Name | Required | Description | Default |
|---|---|---|---|
| year | No | Calendar year of death or gift, 2011-2026. Default 2026. |
Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnly, idempotent, closed-world, and non-destructive, so the safety profile is covered. The description adds genuinely valuable behavior beyond that: the authoritative source (IRS), the statutory basis (P.L. 119-21 sec. 70106), and an explicit warning that the 2026 figure is not the TCJA sunset, which directly guards against the most likely agent error.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.
Is the description appropriately sized, front-loaded, and free of redundancy?
The field enumeration is front-loaded and the most decision-relevant correction (2026 is $15M, not the sunset) arrives early. The citation of specific dollar figures is somewhat dense but each figure serves as a verifiable anchor against stale model priors, so little is wasted.
Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.
Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?
With one optional parameter and no output schema, the description does the work of listing every returned field, which is what an agent most needs. It does not clarify the response envelope (single record for the requested year versus a table across years), leaving a small gap in what to expect back.
Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.
Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?
Schema description coverage is 100% and the single 'year' parameter is fully documented with range and default 2011-2026/default 2026. The description restates the range ('Years 2011-2026') but adds no new semantics such as out-of-range behavior or how partial-year data is handled, so the schema does the heavy lifting.
Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.
Does the description clearly state what the tool does and how it differs from similar tools?
The description opens with a precise verb and a full enumeration of the values returned (basic exclusion amount, applicable credit, filing threshold, annual gift exclusion, non-citizen spouse exclusion, GST exemption, top rate), so an agent knows exactly what data it gets. It does not explicitly differentiate itself from the sibling tools calculate_estate_tax, check_gift, or compare_years, so it stops short of a 5.
Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.
Does the description explain when to use this tool, when not to, or what alternatives exist?
Usage is only implied: an agent must infer that this is the lookup tool for raw statutory figures versus the calculating/comparing siblings. The line 'Models trained before mid-2025 often predict the sunset' hints that this tool should be trusted over model memory, which is useful context but not an explicit when-to-use/when-not-to-use statement.
Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.
Recent tool additions, removals, and schema changes observed during successful MCP inspections.
v1.0.0calculate_estate_taxcheck_giftcompare_yearsget_exemption_amountsScored across 4 tools
Each tool has a distinct primary action: reference lookup (get_exemption_amounts), estate tax computation (calculate_estate_tax), gift compliance check (check_gift), and side-by-side year comparison (compare_years). There is some surface overlap—compare_years re-returns exemption figures also available from get_exemption_amounts, and both calculators report lifetime exemption used—but the framing makes the intended entry point clear in each case.
All four tools follow a consistent verb_noun snake_case pattern (get_, calculate_, check_, compare_). The verbs are also meaningfully differentiated (retrieve vs compute vs validate vs contrast), so the names convey both action and intent.
Four tools is well-scoped for a focused federal estate/gift tax calculator—lookup, estate computation, gift validation, and year comparison each earn their place without redundancy. No filler or speculative endpoints.
The core lifecycle is covered: exemption data retrieval, estate tax computation with DSUE/portability and applicable credit, gift tax rule checking, and cross-year comparison. Minor gaps remain—no standalone GST tax calculation despite GST exemption being reported, no Form 709 line-item detail, and coverage stops at 2026—but agents can work around these for typical questions.
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