← The evidence ledger
Evidence row 2201873
Observed , by sync.x402_bazaar/1.
- Kind
- listing
- About
- source_record x402_bazaar:https://us-tax-calc.x402tookit.com/capital-gains-tax
- Recorded
- Previous row
- None: the first of its kind about this subject
- Body SHA-256
- 1a2f77ff4543e3a63fcfe1bfb187ee61caff2f6bb089e05215960b20d82604ab
- Leaf
- 0xcd8c05c7342167e8b2628a1828a987d6f940aab538fac07da272ec5d097861cc
What was observed
{
"endpoints": [
[
"x402",
"https://us-tax-calc.x402tookit.com/capital-gains-tax"
]
],
"name": "US Tax Calculators",
"owner_address": "0xb531320805c5bed1d46aeadcf4f008fdf172dbda",
"raw": {
"accepts": [
{
"amount": "30000",
"asset": "0x833589fCD6eDb6E08f4c7C32D4f71b54bdA02913",
"extra": {
"name": "USD Coin",
"version": "2"
},
"maxTimeoutSeconds": 300,
"network": "eip155:8453",
"payTo": "0xb531320805C5BED1D46AEaDcF4F008FDF172DBDa",
"scheme": "exact"
},
{
"amount": "30000",
"asset": "EPjFWdd5AufqSSqeM2qN1xzybapC8G4wEGGkZwyTDt1v",
"extra": {
"feePayer": "D6ZhtNQ5nT9ZnTHUbqXZsTx5MH2rPFiBBggX4hY1WePM",
"transactionVersions": [
0
]
},
"maxTimeoutSeconds": 300,
"network": "solana:5eykt4UsFv8P8NJdTREpY1vzqKqZKvdp",
"payTo": "DUPiupXtuox38dcGoXUKer5mAydCzmaHjrbQ66qeEm8s",
"scheme": "exact"
},
{
"amount": "30000",
"asset": "0x3c499c542cEF5E3811e1192ce70d8cC03d5c3359",
"extra": {
"name": "USD Coin",
"version": "2"
},
"maxTimeoutSeconds": 300,
"network": "eip155:137",
"payTo": "0xb531320805C5BED1D46AEaDcF4F008FDF172DBDa",
"scheme": "exact"
},
{
"amount": "30000",
"asset": "0xaf88d065e77c8cC2239327C5EDb3A432268e5831",
"extra": {
"name": "USD Coin",
"version": "2"
},
"maxTimeoutSeconds": 300,
"network": "eip155:42161",
"payTo": "0xb531320805C5BED1D46AEaDcF4F008FDF172DBDa",
"scheme": "exact"
}
],
"description": "US long-term capital gains tax: 0/15/20 percent stacked on ordinary taxable income, plus 3.8 percent net investment income tax.",
"extensions": {
"bazaar": {
"info": {
"input": {
"method": "GET",
"queryParams": {
"filing_status": "single",
"long_term_gains": 50000,
"ordinary_taxable_income": 80000,
"year": 2025
},
"type": "http"
},
"output": {
"example": {
"asOf": "2026-10-21T05:43:35.880Z",
"averageRateOnGains": 0.15,
"capitalGainsTax": 7500,
"degraded": false,
"disclaimer": "Screening signal computed from the named public source. Not financial, legal or investment advice; provided as is. Verify at the source before acting.",
"fifteenRateMaximum": 533400,
"filingStatus": "single",
"gainsTaxedAt0Percent": 0,
"gainsTaxedAt15Percent": 50000,
"gainsTaxedAt20Percent": 0,
"longTermGains": 50000,
"netInvestmentIncomeTax": 0,
"niit": {
"magiOverThreshold": 0,
"magiUsed": 130000,
"netInvestmentIncomeUsed": 50000,
"rate": 0.038,
"taxedAmount": 0,
"threshold": 200000
},
"notChecked": [
"state and local income tax",
"tax credits (child tax credit, earned income, education, energy) and AMT",
"…5 more"
],
"ordinaryIncomeTax": 12514,
"ordinaryTaxableIncome": 80000,
"reasons": [
"Gains are stacked on top of ordinary taxable income: the 2025 0% rate applies up to 48350 of total taxable income and 15% up to 533400 for Single; 20% above.",
"magi was not given, so taxable income plus gains was used for the NIIT test; true MAGI is usually higher (it adds back deductions), which can raise the NIIT.",
"…1 more"
],
"source": "computed locally",
"summary": "2025 Single: tax on 50000 of long-term gains is 7500 (0 at 0%, 50000 at 15%, 0 at 20%) plus NIIT 0; with ordinary tax 12514 the total is 20014.",
"taxYear": 2025,
"totalFederalTaxOnThese": 20014,
"verdict": "ESTIMATE",
"zeroRateMaximum": 48350
},
"type": "json"
}
},
"schema": {
"$schema": "https://json-schema.org/draft/2020-12/schema",
"properties": {
"input": {
"additionalProperties": false,
"properties": {
"method": {
"enum": [
"GET"
],
"type": "string"
},
"queryParams": {
"properties": {
"filing_status": {
"description": "single, mfj, mfs, hoh or qss",
"type": "string"
},
"long_term_gains": {
"description": "Net long-term capital gains plus qualified dividends",
"type": "number"
},
"magi": {
"description": "Modified AGI for the 3.8% NIIT (default: income plus gains)",
"type": "number"
},
"net_investment_income": {
"description": "NII for NIIT (default: long_term_gains)",
"type": "number"
},
"ordinary_taxable_income": {
"description": "Taxable income excluding the gains and qualified dividends",
"type": "number"
},
"year": {
"description": "Tax year (default: latest bundled)",
"type": "integer"
}
},
"required": [
"filing_status",
"ordinary_taxable_income",
"long_term_gains"
],
"type": "object"
},
"type": {
"const": "http",
"type": "string"
}
},
"required": [
"type",
"method"
],
"type": "object"
},
"output": {
"properties": {
"example": {
"properties": {
"asOf": {
"type": [
"null",
"string"
]
},
"averageRateOnGains": {
"type": [
"null",
"number"
]
},
"capitalGainsTax": {
"type": [
"null",
"number"
]
},
"degraded": {
"type": [
"boolean",
"null"
]
},
"disclaimer": {
"type": [
"null",
"string"
]
},
"fifteenRateMaximum": {
"type": [
"null",
"number"
]
},
"filingStatus": {
"type": [
"null",
"string"
]
},
"gainsTaxedAt0Percent": {
"type": [
"null",
"number"
]
},
"gainsTaxedAt15Percent": {
"type": [
"null",
"number"
]
},
"gainsTaxedAt20Percent": {
"type": [
"null",
"number"
]
},
"longTermGains": {
"type": [
"null",
"number"
]
},
"netInvestmentIncomeTax": {
"type": [
"null",
"number"
]
},
"niit": {
"properties": {
"magiOverThreshold": {
"type": [
"null",
"number"
]
},
"magiUsed": {
"type": [
"null",
"number"
]
},
"netInvestmentIncomeUsed": {
"type": [
"null",
"number"
]
},
"rate": {
"type": [
"null",
"number"
]
},
"taxedAmount": {
"type": [
"null",
"number"
]
},
"threshold": {
"type": [
"null",
"number"
]
}
},
"type": [
"null",
"object"
]
},
"notChecked": {
"items": {
"type": "string"
},
"type": [
"array",
"null"
]
},
"ordinaryIncomeTax": {
"type": [
"null",
"number"
]
},
"ordinaryTaxableIncome": {
"type": [
"null",
"number"
]
},
"reasons": {
"items": {
"type": "string"
},
"type": [
"array",
"null"
]
},
"source": {
"type": [
"null",
"string"
]
},
"summary": {
"type": [
"null",
"string"
]
},
"taxYear": {
"type": [
"null",
"number"
]
},
"totalFederalTaxOnThese": {
"type": [
"null",
"number"
]
},
"verdict": {
"type": [
"null",
"string"
]
},
"zeroRateMaximum": {
"type": [
"null",
"number"
]
}
},
"type": "object"
},
"type": {
"type": "string"
}
},
"required": [
"type"
],
"type": "object"
}
},
"required": [
"input"
],
"type": "object"
}
}
},
"lastUpdated": "2026-11-01T23:23:25.116Z",
"quality": {
"l30DaysTotalCalls": 1,
"l30DaysUniquePayers": 1,
"lastCalledAt": "2026-11-01T23:23:24.831Z"
},
"resource": "https://us-tax-calc.x402tookit.com/capital-gains-tax",
"serviceName": "US Tax Calculators",
"tags": [
"tax",
"irs",
"capital-gains",
"niit"
],
"type": "http",
"x402Version": 2
},
"source": "x402_bazaar",
"summary": "US long-term capital gains tax: 0/15/20 percent stacked on ordinary taxable income, plus 3.8 percent net investment income tax."
}What the leaf hashes
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Fold these into the leaf in order, hashing each sorted pair with keccak256, to reach the root of (444186 rows).
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- 0x10a92971ed47360597ab2cc5c51f6572b062cc0deb84950d92dae259f718a1a4
- 0xb3a0996a9110229fcf901d21e8f8b64ba278a657dae36f4cf32e88d4e2de7671
- 0x0ef4035bb64121586bcf83571d5d1e6e6e5beac00350352c5c7131ffe931c155
- 0xde167c65f3317cef9f2ec5a8e6eea3efbb672eb6740e79bc1ff253bb4c45668b
- 0xdcfc24b8d3647ca2b28bd65fbf196e71c836ac7750e91126f7571980e920b55f
- 0x90df0eebf8e66b938b2b6ed18621f59e5fcb70d32c148dda7979308db9b1a4ef
- 0xd8e3c88324680ae9d8841bfb8c55c2bf9a5a4a3c00510f5fb3ce300851bed228
- 0x969f4546563433b0611a9a02f9a7162415f103e19bd4d34888902c84514912a4
- 0x072f2f6577fd7448e35dd54b73d821e24c8d625a3295181aa05e7da8bcdbf170
- 0x4f21464039902a4044b17c93873adb5a93eecc8e977b4e039acb8cd5f4210b4b
- 0x5b456020389d8e0ef67f16a492c600b5b88189e59398bba308734db7e873e7e4
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- 0x252cce55f1a3d5391c16f82d7f62494429a5f69b03486d4cfcfb7b2c96d6c884
- Day root
- 0x78fecaabbe319e56f5c4b80fc02e2052e198ad24781da8832a475ff65f2002d1
- Chained
- 0xdc35957db5d1371ca382b9152878ffece28ec7c5cb4f98fd71ddb367f8b999b2
- Published
- On Arc Testnet, block 70432815: 0x56b814612eb2e3e544153df3e91e1f7199106d1e430c7d8c6b653feeb9ebe9af