Evidence row 1241319

What was observed

{
  "count": 5,
  "tools": [
    {
      "description": "Calculates the 2025-2028 federal deduction for qualified overtime pay under the One Big Beautiful Bill Act (P.L. 119-21, IRC 225) as IRS Schedule 1-A Part III does: the $12,500 cap ($25,000 joint), then $100 off per full $1,000 of MAGI over $150,000 ($300,000 joint). Only the FLSA half-time premium qualifies, so it converts hourly rate, overtime hours and multiplier (or total overtime pay) to the qualified amount; double time does not double it. Married filing separately gets $0. Figures copied from irs.gov in Oct 2026.",
      "inputSchema": {
        "$schema": "http://json-schema.org/draft-07/schema#",
        "additionalProperties": false,
        "properties": {
          "filing_status": {
            "description": "Federal filing status. married_filing_separately cannot claim these deductions.",
            "enum": [
              "single",
              "married_filing_jointly",
              "married_filing_separately",
              "head_of_household",
              "qualifying_surviving_spouse"
            ],
            "type": "string"
          },
          "hourly_rate": {
            "description": "FLSA regular rate of pay per hour, in USD.",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "magi": {
            "description": "Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I).",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "multiplier": {
            "description": "Overtime pay multiplier. 1.5 = time-and-a-half (default), 2 = double time.",
            "maximum": 5,
            "minimum": 1,
            "type": "number"
          },
          "overtime_hours": {
            "description": "Overtime hours over 40 in a workweek, summed for the year.",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "qualified_overtime_premium": {
            "description": "Qualified overtime compensation already known, e.g. Form W-2 box 12 code TT. Use this OR the hourly fields OR total_overtime_pay.",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "tax_year": {
            "description": "Tax year, 2025 to 2028. The deductions end after 2028.",
            "maximum": 2028,
            "minimum": 2025,
            "type": "integer"
          },
          "total_overtime_pay": {
            "description": "Total pay for the overtime hours (straight time plus premium).",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          }
        },
        "required": [
          "filing_status",
          "magi",
          "tax_year"
        ],
        "type": "object"
      },
      "name": "calculate_overtime_deduction"
    },
    {
      "description": "Calculates the 2025-2028 enhanced deduction for seniors under the One Big Beautiful Bill Act (P.L. 119-21) as IRS Schedule 1-A Part V does: $6,000 per person age 65 or older by Dec 31, each reduced by 6% of MAGI over $75,000 ($150,000 joint). On a joint return the reduction applies to each spouse's $6,000. Married filing separately gets $0. Figures copied from irs.gov in Oct 2026.",
      "inputSchema": {
        "$schema": "http://json-schema.org/draft-07/schema#",
        "additionalProperties": false,
        "properties": {
          "filing_status": {
            "description": "Federal filing status. married_filing_separately cannot claim these deductions.",
            "enum": [
              "single",
              "married_filing_jointly",
              "married_filing_separately",
              "head_of_household",
              "qualifying_surviving_spouse"
            ],
            "type": "string"
          },
          "magi": {
            "description": "Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I).",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "spouse_age_65_or_older": {
            "description": "Joint returns only. True if your spouse is 65 or older on Dec 31.",
            "type": "boolean"
          },
          "spouse_birth_date": {
            "description": "Joint returns only. Spouse birth date, YYYY-MM-DD.",
            "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
            "type": "string"
          },
          "tax_year": {
            "description": "Tax year, 2025 to 2028. The deductions end after 2028.",
            "maximum": 2028,
            "minimum": 2025,
            "type": "integer"
          },
          "taxpayer_age_65_or_older": {
            "description": "True if you are 65 or older on Dec 31 of the tax year. Ignored if taxpayer_birth_date is given.",
            "type": "boolean"
          },
          "taxpayer_birth_date": {
            "description": "Your birth date, YYYY-MM-DD.",
            "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
            "type": "string"
          }
        },
        "required": [
          "filing_status",
          "magi",
          "tax_year"
        ],
        "type": "object"
      },
      "name": "calculate_senior_deduction"
    },
    {
      "description": "Calculates the 2025-2028 federal deduction for qualified tips under the One Big Beautiful Bill Act (P.L. 119-21, IRC 224) as IRS Schedule 1-A Part II does: a $25,000 cap per return for every filing status, then $100 off per full $1,000 of MAGI over $150,000 ($300,000 joint). Self-employed tips count only up to that business's net income. Married filing separately gets $0. Figures copied from irs.gov in Oct 2026.",
      "inputSchema": {
        "$schema": "http://json-schema.org/draft-07/schema#",
        "additionalProperties": false,
        "properties": {
          "employee_tips": {
            "description": "Qualified tips received as an employee (2025: Form W-2 box 7 or Form 4137; 2026+: W-2 box 12 code TP).",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "filing_status": {
            "description": "Federal filing status. married_filing_separately cannot claim these deductions.",
            "enum": [
              "single",
              "married_filing_jointly",
              "married_filing_separately",
              "head_of_household",
              "qualifying_surviving_spouse"
            ],
            "type": "string"
          },
          "magi": {
            "description": "Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I).",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "self_employed_net_income": {
            "description": "Net income of the trade or business where the self-employed tips were earned.",
            "maximum": 1000000000,
            "minimum": -1000000000,
            "type": "number"
          },
          "self_employed_tips": {
            "description": "Qualified tips received in your own trade or business (Form 1099-NEC, 1099-MISC or 1099-K).",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "tax_year": {
            "description": "Tax year, 2025 to 2028. The deductions end after 2028.",
            "maximum": 2028,
            "minimum": 2025,
            "type": "integer"
          }
        },
        "required": [
          "filing_status",
          "magi",
          "tax_year"
        ],
        "type": "object"
      },
      "name": "calculate_tips_deduction"
    },
    {
      "description": "Estimates the federal income tax saved in 2025-2028 by the One Big Beautiful Bill Act overtime, tips and senior deductions combined. It applies each deduction's cap and phase-out, then runs taxable income through the IRS bracket tables for that year (Rev. Proc. 2024-40 for 2025, Rev. Proc. 2025-32 for 2026) before and after. 2027-2028 brackets are not published yet, so it uses 2026 and says so. Federal income tax only.",
      "inputSchema": {
        "$schema": "http://json-schema.org/draft-07/schema#",
        "additionalProperties": false,
        "properties": {
          "filing_status": {
            "description": "Federal filing status. married_filing_separately cannot claim these deductions.",
            "enum": [
              "single",
              "married_filing_jointly",
              "married_filing_separately",
              "head_of_household",
              "qualifying_surviving_spouse"
            ],
            "type": "string"
          },
          "hourly_rate": {
            "description": "Regular hourly rate, if you want the premium computed from hours.",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "magi": {
            "description": "Modified adjusted gross income in USD: Form 1040 line 11b plus excluded Puerto Rico and foreign income (Schedule 1-A Part I).",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "overtime_hours": {
            "description": "Overtime hours for the year.",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "overtime_multiplier": {
            "description": "1.5 = time-and-a-half (default).",
            "maximum": 5,
            "minimum": 1,
            "type": "number"
          },
          "qualified_overtime_premium": {
            "description": "Qualified overtime premium (W-2 box 12 code TT).",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "qualified_tips": {
            "description": "Qualified tips for the year.",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "spouse_age_65_or_older": {
            "description": "Joint returns only. True if your spouse is 65+ on Dec 31.",
            "type": "boolean"
          },
          "tax_year": {
            "description": "Tax year, 2025 to 2028. The deductions end after 2028.",
            "maximum": 2028,
            "minimum": 2025,
            "type": "integer"
          },
          "taxable_income_before_new_deductions": {
            "description": "Taxable income before these deductions. If left out it is approximated as MAGI minus the basic standard deduction.",
            "maximum": 1000000000,
            "minimum": 0,
            "type": "number"
          },
          "taxpayer_age_65_or_older": {
            "description": "True if you are 65+ on Dec 31 of the tax year.",
            "type": "boolean"
          }
        },
        "required": [
          "filing_status",
          "magi",
          "tax_year"
        ],
        "type": "object"
      },
      "name": "estimate_tax_savings"
    },
    {
      "description": "Explains who can claim the 2025-2028 One Big Beautiful Bill Act deductions for overtime, tips and seniors: years covered, excluded filing status (married filing separately), the valid-SSN rule, FLSA overtime eligibility, and exactly where the amounts are reported (Form W-2 box 12 codes TT and TP, Form 1099-NEC/1099-MISC/1099-K boxes, Schedule 1-A lines), including the 2026 change that only W-2 box 12 code TT amounts count. Taken from IRS FAQs and forms fetched Oct 2026.",
      "inputSchema": {
        "$schema": "http://json-schema.org/draft-07/schema#",
        "additionalProperties": false,
        "properties": {
          "tax_year": {
            "description": "Tax year, 2025 to 2028. The deductions end after 2028.",
            "maximum": 2028,
            "minimum": 2025,
            "type": "integer"
          },
          "topic": {
            "description": "overtime, tips, senior or all (default all).",
            "enum": [
              "overtime",
              "tips",
              "senior",
              "all"
            ],
            "type": "string"
          }
        },
        "type": "object"
      },
      "name": "explain_eligibility"
    }
  ]
}

What the leaf hashes

{"body":"0752a2cd149cf81c48986b787f5f643e7b7ecd3a84acf5b2f2d249fd951de740","id":1241319,"kind":"mcp.tools","method":"probe.mcp/1","observed_us":1793356349282747,"prev":null,"subject":"571eef64-9e0f-4413-9e78-1fb0017762b1","subject_kind":"endpoint"}

Proof

Its day has not closed yet. A day closes ten minutes after midnight UTC; the proof appears here then.