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Sources

Every number the calculators use lives in one rules file, and each one links to where it came from. When a rule changes, we update the value and its source together.

Rules last verified Sep 25, 2026

2026 tax year. Rules last checked Sep 25, 2026. 50 values are marked Checking: they come from a secondary source, carry last year’s figure, or simplify a rule. The note beside each one says which.

Federal income tax (2026)

  • Brackets irs.gov · effective Jan 1, 2026
  • Standard deduction irs.gov · effective Jan 1, 2026
  • Child tax credit irs.gov · effective Jan 1, 2026
  • Capital gains irs.gov · effective Jan 1, 2026
  • Net investment income tax irs.gov · effective Jan 1, 2013
  • SALT deduction cap congress.gov · effective Jan 1, 2026
  • Qualified business income deduction irs.gov · effective Jan 1, 2026
  • Student loan interest irs.gov · effective Jan 1, 2026
  • Supplemental withholding irs.gov · effective Jan 1, 2026
  • Safe harbor irs.gov · effective Jan 1, 2026

Payroll tax (2026)

  • Social security ssa.gov · effective Jan 1, 2026
  • Medicare irs.gov · effective Jan 1, 2026
  • Self employment irs.gov · effective Jan 1, 2026

Retirement and HSA limits (2026)

  • Limits irs.gov · effective Jan 1, 2026

Student loans

Medical school admissions

Housing

Social Security and required distributions

  • Social security ssa.gov · effective Jan 1, 2026
  • Delayed credits ssa.gov · effective Jan 1, 2026
  • Spousal ssa.gov · effective Jan 1, 2026
  • Benefit taxation irs.gov · effective Jan 1, 1994
  • Rmd irs.gov · effective Jan 1, 2022
  • Rmd ages irs.gov · effective Jan 1, 2023

Simplifications

Where the real rules depend on details the calculators don’t ask for, they use a simpler model. Each one is listed here with what it leaves out.

  • Moving states mid-year (Transition year) Each paycheck counts toward the state you lived in that month; the signing bonus and relocation toward where you lived when attending pay started; 1099 income is spread evenly over the year. Each state’s tax is what it would charge on the whole year’s income, times its share of that income, the method most states with brackets use. Not modeled:
    • Credits for tax paid to the other state, when both states tax the same income
    • Reciprocity agreements between neighboring states, which matter when you live in one state and work in another
    • States that apply their brackets only to income earned there, where the real tax can be lower than this estimate
    • Each state’s own rules for prorating deductions and exemptions
    • Local income taxes in the state you moved from

States and cities

Alabama Checking
  • Brackets revenue.alabama.gov · effective Jan 1, 2026
  • Standard deduction Checking revenue.alabama.gov · effective Jan 1, 2026 Uses the floor of the sliding standard deduction, which applies above about $35,000 AGI; lower incomes get more.
  • Exemptions Checking revenue.alabama.gov · effective Jan 1, 2026 Dependent exemption is $1,000 up to $50,000 AGI and $500 up to $100,000; the $300 amount above that is used.
  • Birmingham local tax birminghamal.gov · effective Jan 1, 2026
Alaska (no wage income tax)

No state income tax on wages.

Arizona Checking
  • Brackets azdor.gov · effective Jan 1, 2026
  • Standard deduction Checking taxfoundation.org · effective Jan 1, 2026 Arizona conforms to a pre-OBBBA Internal Revenue Code, so its 2026 standard deduction reverts; recheck after this year’s conformity bill. HOH estimated.
  • Exemptions Checking azdor.gov · effective Jan 1, 2026 $100 dependent credit for children under 17 ($25 for older dependents), phasing out above $200,000/$400,000 AGI.
Arkansas Checking
  • Brackets Checking dfa.arkansas.gov · effective Jan 1, 2026 Schedule for net income above $92,300; lower incomes use separate tables.
  • Standard deduction dfa.arkansas.gov · effective Jan 1, 2026
  • Exemptions dfa.arkansas.gov · effective Jan 1, 2026
California Checking
  • Brackets Checking ftb.ca.gov · effective Jan 1, 2026 2025 schedules carried to 2026 until the FTB publishes indexed 2026 brackets.
  • Standard deduction Checking ftb.ca.gov · effective Jan 1, 2026 2025 amounts carried to 2026.
  • Exemptions Checking ftb.ca.gov · effective Jan 1, 2026 2025 exemption credits and phase-out thresholds carried to 2026.
  • Surtaxes ftb.ca.gov · effective Jan 1, 2005
  • Payroll deductions Checking edd.ca.gov · effective Jan 1, 2026 2026 SDI rate from secondary sources.
Colorado Checking
Connecticut Checking
  • Brackets Checking portal.ct.gov · effective Jan 1, 2026 Connecticut’s 2% phase-out and benefit recapture for high incomes and its personal tax credits are not modeled, so high earners are slightly under-taxed.
  • Exemptions Checking portal.ct.gov · effective Jan 1, 2026 Exemption phases out $1,000 per $1,000 of AGI; modeled as dropping away at the end of the range.
  • Payroll deductions ctpaidleave.org · effective Jan 1, 2026
Delaware
District of Columbia
Florida (no wage income tax)

No state income tax on wages.

Georgia Checking
  • Brackets Checking dor.georgia.gov · effective Jan 1, 2026 Tax Foundation lists 5.19% for 2026; confirm whether the 2026 session’s further cut applies to this year.
  • Standard deduction dor.georgia.gov · effective Jan 1, 2026
  • Exemptions dor.georgia.gov · effective Jan 1, 2026
Hawaii Checking
  • Brackets Checking tax.hawaii.gov · effective Jan 1, 2026 HOH schedule assumed at 1.5× single.
  • Standard deduction Checking tax.hawaii.gov · effective Jan 1, 2026 HOH amount estimated.
  • Exemptions tax.hawaii.gov · effective Jan 1, 2026
Idaho Checking
  • Brackets Checking tax.idaho.gov · effective Jan 1, 2026 2026 zero-rate threshold may be re-indexed.
  • Standard deduction tax.idaho.gov · effective Jan 1, 2026
Illinois Checking
  • Brackets tax.illinois.gov · effective Jan 1, 2026
  • Exemptions Checking tax.illinois.gov · effective Jan 1, 2026 Spec test cases use the 2025 exemption ($2,850); Tax Foundation lists $2,925 for 2026. Owner decision before updating.
Indiana
  • Brackets in.gov · effective Jan 1, 2026
  • Exemptions in.gov · effective Jan 1, 2026
  • Indianapolis (Marion County) local tax in.gov · effective Jan 1, 2026
Iowa
Kansas
Kentucky Checking
  • Brackets revenue.ky.gov · effective Jan 1, 2026
  • Standard deduction revenue.ky.gov · effective Jan 1, 2026
  • Louisville Metro local tax Checking louisvilleky.gov · effective Jan 1, 2026 Combined resident occupational license tax (metro, TARC and schools); confirm the current rate.
Louisiana
Maine Checking
  • Brackets Checking maine.gov · effective Jan 1, 2026 Tax Foundation shows 2025 brackets (2026 not yet published); HOH estimated.
  • Standard deduction Checking taxfoundation.org · effective Jan 1, 2026 Maine conforms to a pre-OBBBA Internal Revenue Code; recheck after this year’s conformity bill.
  • Standard deduction phase out Checking maine.gov · effective Jan 1, 2026 Approximate phase-out range.
  • Exemptions Checking maine.gov · effective Jan 1, 2026 Exemption phases out over the same range as the standard deduction; the $305 refundable dependent credit is not modeled.
Maryland Checking
Massachusetts Checking
  • Brackets mass.gov · effective Jan 1, 2026
  • Exemptions mass.gov · effective Jan 1, 2026
  • Payroll deductions Checking mass.gov · effective Jan 1, 2026 Maximum employee share of the 0.88% premium at employers with 25+ workers.
Michigan
Minnesota Checking
  • Brackets Checking revenue.state.mn.us · effective Jan 1, 2026 HOH brackets estimated from 2025 indexing.
  • Standard deduction revenue.state.mn.us · effective Jan 1, 2026
  • Standard deduction phase out Checking revenue.state.mn.us · effective Jan 1, 2026 2025 phase-out threshold; 2026 is indexed.
  • Exemptions revenue.state.mn.us · effective Jan 1, 2026
  • Payroll deductions Checking paidleave.mn.gov · effective Jan 1, 2026 Employee half of the 0.88% premium, starting January 2026.
Mississippi
Missouri
  • Brackets dor.mo.gov · effective Jan 1, 2026
  • Standard deduction dor.mo.gov · effective Jan 1, 2026
  • Kansas City local tax kcmo.gov · effective Jan 1, 2026
  • St. Louis local tax stlouis-mo.gov · effective Jan 1, 2026
Montana Checking
  • Brackets Checking mtrevenue.gov · effective Jan 1, 2026 HOH threshold assumed at 1.5× single.
  • Standard deduction mtrevenue.gov · effective Jan 1, 2026
Nebraska Checking
Nevada (no wage income tax)

No state income tax on wages.

New Hampshire (no wage income tax)

No state income tax on wages.

New Jersey
  • Brackets nj.gov · effective Jan 1, 2026
  • Exemptions nj.gov · effective Jan 1, 2026
  • Payroll deductions nj.gov · effective Jan 1, 2026
New Mexico Checking
  • Brackets tax.newmexico.gov · effective Jan 1, 2026
  • Standard deduction tax.newmexico.gov · effective Jan 1, 2026
  • Exemptions Checking tax.newmexico.gov · effective Jan 1, 2026 The $4,000 deduction applies to each dependent after the first; the model gives it for every dependent.
New York Checking
  • Brackets Checking tax.ny.gov · effective Jan 1, 2026 2026 rate cuts on the first five brackets (FY2026 budget); confirm against the 2026 tables.
  • Standard deduction tax.ny.gov · effective Jan 1, 2026
  • Exemptions tax.ny.gov · effective Jan 1, 2026
  • Benefit recapture Checking tax.ny.gov · effective Jan 1, 2026 Simplified phase-in of the supplemental tax (tax computation worksheets); verify against IT-201 worksheets.
  • Payroll deductions Checking paidfamilyleave.ny.gov · effective Jan 1, 2026 2026 PFL rate and cap from secondary sources.
  • New York City local tax tax.ny.gov · effective Jan 1, 2026
  • Yonkers local tax tax.ny.gov · effective Jan 1, 2026
North Carolina
  • Brackets ncdor.gov · effective Jan 1, 2026
  • Standard deduction ncdor.gov · effective Jan 1, 2026
North Dakota Checking
  • Brackets Checking tax.nd.gov · effective Jan 1, 2026 HOH brackets estimated.
  • Standard deduction tax.nd.gov · effective Jan 1, 2026
Ohio Checking
  • Brackets tax.ohio.gov · effective Jan 1, 2026
  • Exemptions Checking tax.ohio.gov · effective Jan 1, 2026 Uses the $1,900 exemption for AGI over $80,000 ($2,400 up to $40,000, $2,150 up to $80,000).
  • Akron local tax tax.ohio.gov · effective Jan 1, 2026
  • Cincinnati local tax tax.ohio.gov · effective Jan 1, 2026
  • Cleveland local tax tax.ohio.gov · effective Jan 1, 2026
  • Columbus local tax tax.ohio.gov · effective Jan 1, 2026
  • Dayton local tax tax.ohio.gov · effective Jan 1, 2026
  • Toledo local tax tax.ohio.gov · effective Jan 1, 2026
Oklahoma
Oregon Checking
  • Brackets Checking oregon.gov · effective Jan 1, 2026 The federal tax subtraction (fully phased out above $125,000/$250,000 AGI) is not modeled.
  • Standard deduction oregon.gov · effective Jan 1, 2026
  • Exemptions oregon.gov · effective Jan 1, 2026
  • Payroll deductions Checking paidleave.oregon.gov · effective Jan 1, 2026 Employee 60% share of the 1% Paid Leave Oregon contribution.
  • Portland (Metro SHS + Multnomah PFA) local tax Checking portland.gov · effective Jan 1, 2026 Metro SHS 1% plus Multnomah Preschool for All 1.5% (another 1.5% above $250,000/$400,000), applied to Oregon taxable income.
Pennsylvania
Rhode Island Checking
  • Brackets tax.ri.gov · effective Jan 1, 2026
  • Standard deduction tax.ri.gov · effective Jan 1, 2026
  • Standard deduction phase out tax.ri.gov · effective Jan 1, 2026
  • Exemptions Checking tax.ri.gov · effective Jan 1, 2026 Exemptions phase out from $261,000; modeled as ending at $290,800.
  • Payroll deductions Checking dlt.ri.gov · effective Jan 1, 2026 2025 TDI rate and wage base; 2026 figures not confirmed.
South Carolina Checking
  • Brackets Checking dor.sc.gov · effective Jan 1, 2026 Top rate may change mid-year under the rate-reduction schedule; confirm for 2026.
  • Standard deduction Checking taxfoundation.org · effective Jan 1, 2026 South Carolina conforms to a pre-OBBBA Internal Revenue Code; recheck after this year’s conformity bill. HOH estimated.
  • Exemptions dor.sc.gov · effective Jan 1, 2026
South Dakota (no wage income tax)

No state income tax on wages.

Tennessee (no wage income tax)

No state income tax on wages.

Texas (no wage income tax)

No state income tax on wages.

Utah Checking
  • Brackets Checking incometax.utah.gov · effective Jan 1, 2026 Utah’s taxpayer credit (6% of deductions, phasing out at 1.3% of income over $18,213) is not modeled; it is gone for most physician incomes.
Vermont Checking
  • Brackets Checking tax.vermont.gov · effective Jan 1, 2026 2025 brackets (2026 indexing not yet published); HOH estimated.
  • Standard deduction Checking tax.vermont.gov · effective Jan 1, 2026 2025 amounts.
  • Exemptions Checking tax.vermont.gov · effective Jan 1, 2026 2025 amounts.
Virginia
Washington (no wage income tax) Checking
  • Payroll deductions Checking paidleave.wa.gov · effective Jan 1, 2026 Paid Leave is the employee 71.52% share of the 1.13% 2026 premium.
West Virginia
Wisconsin Checking
  • Brackets revenue.wi.gov · effective Jan 1, 2026
  • Standard deduction Checking revenue.wi.gov · effective Jan 1, 2026 HOH amount estimated.
  • Standard deduction phase out Checking revenue.wi.gov · effective Jan 1, 2026 Joint and HOH phase-out ranges approximate; the deduction is gone well below physician incomes either way.
  • Exemptions revenue.wi.gov · effective Jan 1, 2026
Wyoming (no wage income tax)

No state income tax on wages.