Quarterly Tax

/quarterly-tax — Exact Quarterly Tax

Use cross-server baselines and the exact household-tax tools to produce a safe-harbor payment plan. This skill is fail-closed: if the facts are outside the supported 2025/2026 US + MA individual/fiduciary scope, stop and explain what exact facts are missing or unsupported.

MCP Tool Map

• Cash-basis income/spend: actual-budget.analytics(operation="monthly_summary"), actual-budget.analytics(operation="spending_by_category")
• Portfolio cashflow context: ghostfolio.portfolio(operation="dividends", range="1y"), ghostfolio.portfolio(operation="summary")
• Liability and liquidity context: finance-graph.get_liability_summary, finance-graph.list_liabilities
• Evidence documents: paperless.search_documents, paperless.get_document
• Exact tax engine:
  • household-tax.assess_exact_support
  • household-tax.ingest_return_facts
  • household-tax.compute_individual_return_exact
  • household-tax.plan_individual_safe_harbor
  • household-tax.compare_individual_payment_strategies
  • household-tax.compute_fiduciary_return_exact
  • household-tax.plan_fiduciary_safe_harbor
  • household-tax.compare_trust_distribution_strategies

Canonical Facts Contract

For individual payment planning, build canonical facts with:

• tax_year (2025 or 2026)
• jurisdictions=["US","MA"]
• residence_state="MA"
• filing_status
• supported income facts only: wages, taxable_interest, ordinary_dividends, qualified_dividends, short_term_capital_gains, long_term_capital_gains
• above_line_deductions
• optional itemized_deductions (structured object with state_local_income_taxes, real_estate_taxes, mortgage_interest, charitable_cash, charitable_noncash, medical_expenses, casualty_loss, other; cannot combine with annualized_periods)
• optional dependents_under_17 and dependents_under_18 (for child tax credit)
• withholding_events[] and estimated_payments[], each with payment_date, amount, and jurisdiction (US or MA)
• optional prior_year facts: total_tax, adjusted_gross_income, massachusetts_total_tax, full_year_return, filed

For fiduciary planning, use the fiduciary fields instead:

• fiduciary_kind
• supported income facts only
• deductions
• optional exemption_amount
• capital_gains_in_dni
• optional massachusetts taxable bases when the MA base cannot be derived directly from the supported raw facts

Do not pass unsupported items such as self-employment income, generic other ordinary income, QBI, foreign tax credits, multi-state allocations, or heuristic tax totals.

Steps

1. Build the YTD baseline from Actual, Ghostfolio, and source documents.
2. Normalize the facts to the exact canonical contract.
3. Call household-tax.assess_exact_support(entity_type, facts) first.
4. If unsupported: stop, list the unsupported fields/facts, and do not produce a payment recommendation.
5. If supported and useful for auditability, persist the facts with household-tax.ingest_return_facts.
6. For households:
   • call household-tax.compute_individual_return_exact
   • call household-tax.compare_individual_payment_strategies
   • call household-tax.plan_individual_safe_harbor
7. For trusts/estates:
   • call household-tax.compute_fiduciary_return_exact
   • call household-tax.plan_fiduciary_safe_harbor
   • if distribution timing/amount matters, call household-tax.compare_trust_distribution_strategies

Output Contract

Always include:

• as_of
• exact support status
• canonical facts summary
• projected federal + Massachusetts tax
• recommended safe-harbor strategy
• jurisdiction-specific actions with due dates or withholding deadlines
• provenance and unresolved data gaps

Never claim an exact plan when assess_exact_support.supported is false.