# Mandatory Minimum

> Computes this year's required minimum distribution, its exact deadline, and the excise penalty for missing it, for anyone 73+ or holding an inherited IRA. One function, exposed as an HTTP API and an MCP tool. Free 3 calls/day per caller, then $0.01 per call paid via MPP or x402 (402 challenge).

## Tool

- `compute(age: int, balance: number, accountType: enum, inherited?: boolean = false, taxYear?: int = current year) -> { rmd: number, deadline: string, divisor: number, penalty: number }`
  Divides the prior year-end balance by the IRS life expectancy factor for the holder's age and table (Uniform Lifetime for an owner, Single Life for an inherited account), returns the dollar amount due, the ISO date it is due by (31 December, or 1 April of the next year for an owner's first distribution), the divisor used, and the 25% excise tax owed if the distribution is missed. `rmd` and `divisor` are 0 when none is due: an owner below the applicable age (73, or 75 from the 1960 birth cohort) or a Roth IRA the holder owns. Deterministic arithmetic over public IRS tables. Not tax advice.
  `accountType` is one of `traditional-ira`, `roth-ira`, `sep-ira`, `simple-ira`, `401k`, `403b`, `457b`.

## Endpoints

- API: `POST https://mandatory-minimum.tinyverb.com/api/compute` with JSON body `{"age": 73, "balance": 500000, "accountType": "traditional-ira"}`
- MCP (Streamable HTTP): `https://mandatory-minimum.tinyverb.com/mcp`
- OpenAPI: https://mandatory-minimum.tinyverb.com/openapi.json
- Pricing: https://mandatory-minimum.tinyverb.com/pricing.json
- Agent card: https://mandatory-minimum.tinyverb.com/.well-known/agent-card.json
- Human app: https://mandatory-minimum.tinyverb.com/app/