Arc & Ledger Tax Reference

Reviewed Jan 1, 2000.

• tools: 13 tools scanned
• metadata: scanned

No findings.

Tools (13)

• decode_irs_notice

  Use when a user provides the code from an IRS notice or letter and wants a general explanation, the usual response window, or the next procedural step. Do not request the notice itself or any taxpayer identifier.

• check_resolution_options

  Use to screen general IRS payment and collection alternatives from a rough balance, filing-compliance status, ability-to-pay category, and coarse tax-account type when known. This is an educational fit screen, not a promise that the IRS will approve an option.

• estimate_irs_penalty

  Use to estimate selected federal failure-to-file, failure-to-pay, and underpayment amounts from nonidentifying figures. The result is an estimate and does not replace an IRS account transcript.

• explain_tax_document

  Use when a user names a US tax form or information document and wants to understand its purpose, common fields, or usual return treatment. Do not request or accept the document itself.

• deadline_calendar

  Use to return common federal filing and payment dates for a selected filer or entity type. The user must verify the date for weekends, holidays, extensions, fiscal years, and special facts.

• check_fbar_fatca

  Use to screen general FBAR and Form 8938 thresholds from aggregate balance, filing status, residence, and account-count facts. Do not request account numbers, institution names, or statements.

• check_treaty_withholding

  Use to explain general US withholding rules, documentation, and supported US-Turkey treaty rates for a payment category. Treaty eligibility and source rules depend on the full facts.

• check_itin_eligibility

  Use to screen general ITIN reason categories, whether a return is commonly attached, and supporting-document requirements. Never request or process an actual ITIN, passport, or identity document.

• check_5472_obligation

  Use to screen common Form 5472 triggers for a foreign-owned US disregarded entity or corporation. The result is a general filing screen and does not prepare or file the form.

• estimate_quarterly_taxes

  Use to estimate federal quarterly tax payments from nonidentifying income, entity, withholding, and prior-year tax figures. Return the assumptions, safe-harbor context, and due dates.

• estimate_accountable_plan

  Use to estimate potentially reimbursable business expenses under an accountable-plan scenario, including the split 2026 business-mileage rates. The result does not establish a plan or determine substantiation.

• estimate_augusta_rule

  Use to screen the fewer-than-15-days home-rental rule under IRC 280A(g) and calculate conditional amounts. Keep the owner-side income exclusion separate from the business-side requirements for ordinary and necessary use and reasonable rent.

• estimate_rental_income

  Use to estimate a basic rental-income result from nonidentifying figures and identify the modeled depreciation, passive-loss, and personal-use limitations.