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Tax Reference

US tax brackets, rates & limits

Tax Reference is a fast lookup tool for US federal tax data — income brackets, capital gains rates, retirement contribution limits, estate and gift tax thresholds, and depreciation schedules. All data comes from IRS publications and covers 2024–2026 including TCJA sunset notes.

It's built for quick, accurate answers to the questions that come up most in tax planning: what are the 2025 brackets for a married couple? How much can I put in my Roth IRA this year? What's the LTCG rate on a $200k gain? How do I depreciate this equipment? Pass your income to get a full marginal tax breakdown on the spot.

What you can do

  • tax_brackets — income tax brackets and standard deductions for 2024–2026; pass income for a marginal tax calculation
  • capital_gains — long-term and short-term rates, NIIT thresholds, collectibles, Section 1250 unrecaptured gain rate
  • retirement_limits — contribution limits for 401k, IRA, HSA, SEP, SIMPLE, and 457(b) with catch-up amounts and phase-outs
  • estate_gift_tax — estate exemptions, annual gift exclusions, GSTT, TCJA sunset impact, and portability rules
  • depreciation — MACRS, straight-line, or Section 179 schedules with year-by-year breakdown and bonus depreciation phase-down

Who it's for

Financial planners, accountants, tax professionals, and individual filers who need quick and accurate US federal tax reference data. Useful for any AI assistant that handles financial planning questions.

How to use it

  1. Use tax_brackets with a year and filing status to get the rate table — pass an income amount to get your estimated tax with marginal breakdown
  2. Use capital_gains to find the rate that applies to your gain — check NIIT if you're above the income threshold
  3. Use retirement_limits to confirm contribution limits and phase-out ranges before advising on retirement planning
  4. Use depreciation with an asset cost and class to generate a full year-by-year schedule

Getting started

No setup needed — all five skills work immediately with no credentials or configuration required.

Tax Brackets

Federal income tax brackets and standard deductions for 2024, 2025, and 2026 (TCJA sunset). Supports all filing statuses. Optionally calculates tax owed with a marginal breakdown when income is provided.

Returns: Tax brackets with rates and thresholds, standard deduction, and optional tax estimate with marginal breakdown
Capital Gains

Long-term and short-term capital gains tax rates, Net Investment Income Tax (NIIT) thresholds, collectibles rate (28%), Section 1250 unrecaptured gain rate (25%), and qualified small business stock exclusion.

Returns: Capital gains rates, NIIT thresholds, collectibles rate, Section 1250 rate, and qualified dividends treatment
Retirement Limits

Contribution limits for 401(k), 403(b), Traditional IRA, Roth IRA, HSA, SEP IRA, SIMPLE IRA, and 457(b) plans. Includes catch-up contributions, SECURE 2.0 enhanced catch-up for ages 60-63, Roth IRA income phase-outs, and Traditional IRA deduction phase-outs.

Returns: Retirement account contribution limits, catch-up amounts, income phase-out ranges, and key thresholds
Estate & Gift Tax

Federal estate tax exemptions, annual gift tax exclusions, generation-skipping transfer tax, estate tax rate schedule, and TCJA sunset planning notes. Includes portability rules and anti-clawback confirmation for pre-sunset gifts.

Returns: Estate tax exemptions, gift tax exclusions, GSTT, rate schedule, and TCJA sunset planning guidance
Depreciation

Generate MACRS, straight-line, or Section 179 depreciation schedules. Supports 3, 5, 7, 10, 15, 20, 27.5, and 39-year asset classes. Returns year-by-year depreciation, cumulative totals, and remaining book value. Includes bonus depreciation phase-down schedule.

Returns: Year-by-year depreciation schedule with amounts, cumulative totals, book values, plus bonus depreciation and Section 179 details
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v0.012026-03-22
  • Initial release with 5 skills: tax_brackets, capital_gains, retirement_limits, estate_gift_tax, depreciation

Tax Reference Use Cases(3)

Browse all 3 Tax Referenceguides →
Open Look Up Tax Brackets

Look Up Tax Brackets

Get current federal income tax brackets and calculate marginal and effective rates for any income level.

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Tax Reference
4 agent guides
Open Check Capital Gains Tax Rates

Check Capital Gains Tax Rates

Look up current long-term and short-term capital gains rates by income level and filing status.

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Tax Reference
4 agent guides
Open Qualify Public-Sector Bids Faster

Qualify Public-Sector Bids Faster

Find live tenders, check incumbent history, and rank notices against your supplier profile before the deadline clock runs out.

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Contract Opportunities
4 agent guides
See every Tax Referenceuse case (Claude, ChatGPT, Copilot, OpenClaw guides) →

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Frequently Asked Questions

Can it show current federal brackets and estimate tax from income?

`tax_brackets` covers 2024-2026 federal brackets, supports every filing status, and can calculate an estimated tax bill with a marginal breakdown when you pass income.

What retirement limits does it include?

`retirement_limits` covers 401(k), 403(b), IRA, Roth IRA, HSA, SEP IRA, SIMPLE IRA, and 457(b) limits, including catch-up amounts and phase-outs.

Does it cover capital gains and estate tax thresholds?

Yes. `capital_gains` includes long- and short-term rates, NIIT, collectibles, and Section 1250 treatment, while `estate_gift_tax` covers exemptions, exclusions, and GSTT.

Can it build a depreciation schedule?

`depreciation` generates MACRS, straight-line, or Section 179 schedules for asset classes from 3 to 39 years, with year-by-year depreciation and remaining book value.