gig-tax-mcp

# Gig Worker Tax Toolkit

Tax toolkit for 1099 gig workers and freelancers: 2026 quarterly estimates, self-employment tax, safe harbor check, and the mileage deduction with the July 2026 rate change (72.5 to 76 cents) handled correctly.

## Know what to set aside, and when to pay it
For DoorDash, Uber, Lyft, Instacart, freelance and any 1099 income. Deterministic federal math using the official 2026 figures.

## Tools
- `estimate_quarterly_tax`: self-employment tax (92.35% of net, Social Security to the $184,500 base, Medicare, additional Medicare), federal income tax with 2026 brackets and standard deduction, the 20% QBI deduction when eligible, what is still owed, and an even split across the remaining real due dates (Apr 15, Jun 15, Sep 15, Jan 15).
- `calculate_mileage_deduction`: priced per trip by date. **The IRS changed the 2026 business rate mid-year**: 72.5 cents through June 30, then 76 cents from July 1. Most calculators apply one rate to the whole year.
- `check_safe_harbor`: the minimum you must pay to avoid an underpayment penalty (90% of this year or 100%/110% of last year).
- `compare_mileage_vs_actual`: standard mileage against actual vehicle expenses, with the rules that lock the choice in.
- `get_tax_constants`: every figure used and its source.

## Limits
Federal only (optional flat state rate). Single and married filing jointly. Excludes credits, itemized deductions and retirement contributions, and does not apply the QBI deduction above the phase-out. An estimate for planning, not tax advice.

## Use it

Hosted on [MCPize](https://mcpize.com/mcp/gig-tax-mcp) with a free tier (10 calls a day). Remote MCP endpoint (streamable HTTP, API key from MCPize):

```
https://gig-tax-mcp.mcpize.run/mcp
```

Or run it yourself:

```bash
npm install
node server.js   # listens on :8080, MCP at /mcp
```

MIT licensed.