{
  "tax_year": 2026,
  "verified": "2026-10-25",
  "verified_by": "Claude (build agent), read directly from the primary documents listed in `sources`",
  "sources": {
    "rp_2025_32": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
    "f1040es_2026": "https://www.irs.gov/pub/irs-pdf/f1040es.pdf",
    "ssa_cbb": "https://www.ssa.gov/oact/cola/cbb.html",
    "i8959": "https://www.irs.gov/pub/irs-pdf/i8959.pdf",
    "i1040sse": "https://www.irs.gov/pub/irs-pdf/i1040sse.pdf"
  },
  "federal": {
    "brackets": {
      "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
      "source_ref": "Rev. Proc. 2025-32 sec. 4.01, Tables 1-4",
      "note": "`over` = taxable income threshold, `base` = tax at that threshold as printed in the Rev. Proc. (tests check base against the rates).",
      "single": [
        {
          "over": 0,
          "rate": 0.1,
          "base": 0
        },
        {
          "over": 12400,
          "rate": 0.12,
          "base": 1240
        },
        {
          "over": 50400,
          "rate": 0.22,
          "base": 5800
        },
        {
          "over": 105700,
          "rate": 0.24,
          "base": 17966
        },
        {
          "over": 201775,
          "rate": 0.32,
          "base": 41024
        },
        {
          "over": 256225,
          "rate": 0.35,
          "base": 58448
        },
        {
          "over": 640600,
          "rate": 0.37,
          "base": 192979.25
        }
      ],
      "mfj": [
        {
          "over": 0,
          "rate": 0.1,
          "base": 0
        },
        {
          "over": 24800,
          "rate": 0.12,
          "base": 2480
        },
        {
          "over": 100800,
          "rate": 0.22,
          "base": 11600
        },
        {
          "over": 211400,
          "rate": 0.24,
          "base": 35932
        },
        {
          "over": 403550,
          "rate": 0.32,
          "base": 82048
        },
        {
          "over": 512450,
          "rate": 0.35,
          "base": 116896
        },
        {
          "over": 768700,
          "rate": 0.37,
          "base": 206583.5
        }
      ],
      "mfs": [
        {
          "over": 0,
          "rate": 0.1,
          "base": 0
        },
        {
          "over": 12400,
          "rate": 0.12,
          "base": 1240
        },
        {
          "over": 50400,
          "rate": 0.22,
          "base": 5800
        },
        {
          "over": 105700,
          "rate": 0.24,
          "base": 17966
        },
        {
          "over": 201775,
          "rate": 0.32,
          "base": 41024
        },
        {
          "over": 256225,
          "rate": 0.35,
          "base": 58448
        },
        {
          "over": 384350,
          "rate": 0.37,
          "base": 103291.75
        }
      ],
      "hoh": [
        {
          "over": 0,
          "rate": 0.1,
          "base": 0
        },
        {
          "over": 17700,
          "rate": 0.12,
          "base": 1770
        },
        {
          "over": 67450,
          "rate": 0.22,
          "base": 7740
        },
        {
          "over": 105700,
          "rate": 0.24,
          "base": 16155
        },
        {
          "over": 201750,
          "rate": 0.32,
          "base": 39207
        },
        {
          "over": 256200,
          "rate": 0.35,
          "base": 56631
        },
        {
          "over": 640600,
          "rate": 0.37,
          "base": 191171
        }
      ]
    },
    "standard_deduction": {
      "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
      "source_ref": "Rev. Proc. 2025-32 sec. 4.14(1)",
      "single": 16100,
      "mfj": 32200,
      "mfs": 16100,
      "hoh": 24150
    },
    "additional_standard_deduction_aged_blind": {
      "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
      "source_ref": "Rev. Proc. 2025-32 sec. 4.14(3)",
      "married": 1650,
      "unmarried": 2050,
      "note": "Not used by the engine yet (no age/blind input)."
    }
  },
  "self_employment": {
    "net_earnings_factor": {
      "value": 0.9235,
      "source": "https://www.irs.gov/pub/irs-pdf/f1040es.pdf",
      "source_ref": "2026 Form 1040-ES, 2026 Self-Employment Tax and Deduction Worksheet, line 3"
    },
    "medicare_rate": {
      "value": 0.029,
      "source": "https://www.irs.gov/pub/irs-pdf/f1040es.pdf",
      "source_ref": "2026 Form 1040-ES, SE worksheet line 4"
    },
    "social_security_rate": {
      "value": 0.124,
      "source": "https://www.irs.gov/pub/irs-pdf/f1040es.pdf",
      "source_ref": "2026 Form 1040-ES, SE worksheet line 9"
    },
    "social_security_wage_base": {
      "value": 184500,
      "source": "https://www.ssa.gov/oact/cola/cbb.html",
      "source_ref": "SSA contribution and benefit base table, 2026 row; same figure on 2026 Form 1040-ES SE worksheet line 5 (https://www.irs.gov/pub/irs-pdf/f1040es.pdf)",
      "wages_count_first": "SE worksheet lines 6-8: W-2 wages subject to social security reduce the room under the base."
    },
    "deductible_share": {
      "value": 0.5,
      "source": "https://www.irs.gov/pub/irs-pdf/f1040es.pdf",
      "source_ref": "2026 Form 1040-ES, SE worksheet line 11"
    },
    "minimum_net_earnings": {
      "value": 400,
      "source": "https://www.irs.gov/pub/irs-pdf/i1040sse.pdf",
      "source_ref": "Instructions for Schedule SE, 'You must pay SE tax if you had net earnings of $400 or more'",
      "flag": "Read from the 2025 edition of the Schedule SE instructions (the 2026 edition is not out yet). The $400 figure is statutory (IRC 1402(b)) and not inflation-indexed. Re-check when the 2026 instructions publish."
    },
    "additional_medicare": {
      "rate": 0.009,
      "threshold": {
        "single": 200000,
        "mfj": 250000,
        "mfs": 125000,
        "hoh": 200000
      },
      "source": "https://www.irs.gov/pub/irs-pdf/i8959.pdf",
      "source_ref": "Instructions for Form 8959, threshold table and 0.9% rate; Part II reduces the SE threshold by Medicare wages",
      "flag": "Read from the 2025 edition of the Form 8959 instructions (the 2026 edition is not out yet). Thresholds are statutory (IRC 1401(b)(2)) and not inflation-indexed. Re-check when the 2026 instructions publish."
    }
  },
  "estimated_tax": {
    "source": "https://www.irs.gov/pub/irs-pdf/f1040es.pdf",
    "source_ref": "2026 Form 1040-ES: General Rule, Special Rules (higher income taxpayers), Payment Due Dates",
    "min_balance_due": 1000,
    "current_year_pct": 0.9,
    "prior_year_pct": 1.0,
    "prior_year_pct_high_agi": 1.1,
    "high_agi_threshold": {
      "single": 150000,
      "mfj": 150000,
      "mfs": 75000,
      "hoh": 150000
    },
    "high_agi_note": "Threshold applies to 2025 AGI; $75,000 if the 2026 filing status is married filing separately.",
    "due_dates": [
      "2026-04-15",
      "2026-06-15",
      "2026-09-15",
      "2027-01-15"
    ],
    "jan_note": "The Jan. 15, 2027 payment isn't required if the 2026 return is filed by Feb. 1, 2027 and the full balance is paid with it.",
    "required_installment_share": {
      "value": 0.25,
      "source": "https://www.irs.gov/pub/irs-pdf/i2210.pdf",
      "source_ref": "Instructions for Form 2210, line 10: each required installment is generally one-fourth of the required annual payment"
    },
    "withholding_paid_evenly": {
      "value": true,
      "source": "https://www.irs.gov/pub/irs-pdf/i2210.pdf",
      "source_ref": "Instructions for Form 2210, line 11: withheld federal income tax is considered paid one-fourth on each payment due date unless you show otherwise",
      "flag": "Read from the 2025 edition of the Form 2210 instructions (the 2026 edition is not out yet). Long-standing rule (IRC 6654(g)); re-check when the 2026 instructions publish."
    }
  },
  "states": {
    "status": "partial",
    "verified": "2026-10-25",
    "research_file": "tax/states-2026.research.json",
    "method": "type none = no tax on wages/SE income; flat = rate x increase in (income - deduction), deduction = standard deduction + personal exemptions where verified. Everything else asks the user for a rate.",
    "local_taxes_note": "City/county/school-district income taxes (IN, MI, OH, KY, PA and others) are not included.",
    "by_code": {
      "AK": {
        "type": "none",
        "source": "https://tax.alaska.gov/programs/programs/index.aspx?10001",
        "note": "Alaska Tax Division: 'The State of Alaska currently does not have an individual income tax.' No state withholding."
      },
      "AL": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "AR": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "AZ": {
        "type": "flat",
        "rate": 0.025,
        "deduction": {
          "single": 0,
          "mfj": 0,
          "mfs": 0,
          "hoh": 0
        },
        "rate_source": "https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf",
        "deduction_source": null,
        "research_flag": "The 2026 standard deduction is not published. The 2026 Form 140ES tells filers to use the 2025 standard deduction. 2025 amounts (ADOR Individual Income Update Feb 2026, https://azdor.gov/sites/default/files/document/IND_Updates-2602.pdf): single $15,750, MFS $15,750, HOH $23,625, MFJ $31,500. 2026 conformity bills (HB4152, SB1845, HB4168) were seen but not confirmed as enacted. The 2025 SB1318 (2.42% for 2026) did not pass.",
        "notes": "140ES: 'For tax year 2026 estimated tax payments, the tax rate for estimating your tax liability is 2.5%.' ADOR withholding page: 2.5% for tax year 2023 and beyond. AZ has dependent credits and 'other exemptions' (age 65, blind, etc.) but no general personal exemption. The standard deduction can be raised by a share of charitable contributions.",
        "deduction_flag": "No verified 2026 deduction for single, mfj, mfs, hoh; 0 used, which overestimates slightly."
      },
      "CA": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "CO": {
        "type": "flat",
        "rate": 0.044,
        "deduction": {
          "single": 16100,
          "mfj": 32200,
          "mfs": 16100,
          "hoh": 24150
        },
        "rate_source": "https://tax.colorado.gov/sites/default/files/documents/DR_0104EP_2026.pdf",
        "deduction_source": "https://tax.colorado.gov/individual-income-tax-guide",
        "research_flag": "CO has no state standard deduction or personal exemption. The tax starts from federal taxable income, so the federal standard deduction applies, with an add-back for AGI over $300,000. The rate can be cut temporarily by a TABOR trigger after the fact: 2024 was 4.25%. 4.4% is the rate on the 2026 estimated-tax worksheet.",
        "notes": "DR 0104EP (2026): 'Estimated 2026 Colorado income tax -- 4.4% of line 1'. Amendment 87 (graduated tax) would apply from 2027 only. Local occupational privilege taxes (e.g. Denver) were not verified.",
        "deduction_basis": "federal standard deduction (state tax starts from federal taxable income)"
      },
      "CT": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "DC": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "DE": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "FL": {
        "type": "none",
        "source": "https://floridarevenue.com/Forms_library/current/brochure/gt800025.pdf",
        "note": "FL DOR new-resident brochure: 'Florida does not impose personal income tax, inheritance tax, gift taxes, or tax on intangible personal property.'"
      },
      "GA": {
        "type": "flat",
        "rate": 0.0499,
        "deduction": {
          "single": 15000,
          "mfj": 30000,
          "mfs": 15000,
          "hoh": 15000
        },
        "rate_source": "https://dor.georgia.gov/document/document/2026-employers-tax-guide-updated-june-2026/download",
        "deduction_source": "https://dor.georgia.gov/document/document/2026-employers-tax-guide-updated-june-2026/download",
        "research_flag": "The rate changed mid-year. HB 463 cut the rate from 5.19% to 4.99%, retroactive to tax years beginning on or after Jan 1, 2026. Employers withheld 5.19% until May 11, 2026, so 2026 withholding may run high.",
        "notes": "GA DOR 2026 Employer's Tax Guide (updated June 2026): 'The income tax rate has been reduced from a flat rate of 5.19% to a flat rate of 4.99%'. Standard deductions are $30,000 MFJ and $15,000 for single, HOH and MFS. 'The dependent deduction was raised from $4,000 to $5,000' (per dependent). There is no separate personal exemption. HB 1199 conformed GA to the IRC."
      },
      "HI": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "IA": {
        "type": "flat",
        "rate": 0.038,
        "deduction": {
          "single": 16100,
          "mfj": 32200,
          "mfs": 16100,
          "hoh": 24150
        },
        "rate_source": "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates",
        "deduction_source": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/conformity-irc",
        "research_flag": "IA has no state standard deduction. Since 2023 the tax starts from federal taxable income, so the federal standard or itemized deduction applies. IA has exemption credits (a credit, not a deduction); 2026 amounts were not verified.",
        "notes": "IDR: 'Iowa law provides for a flat tax rate of 3.8 percent. In 2026, all levels of taxable individual income will be subject to this rate.' Iowa Code 422.5 lists 3.5% for 2027+. An older IDR page saying '3.9% in 2026' was superseded by SF 2442.",
        "deduction_basis": "federal standard deduction (state tax starts from federal taxable income)"
      },
      "ID": {
        "type": "flat",
        "rate": 0.053,
        "deduction": {
          "single": 0,
          "mfj": 0,
          "mfs": 0,
          "hoh": 0
        },
        "rate_source": "https://tax.idaho.gov/taxes/income-tax/withholding/computing/",
        "deduction_source": null,
        "research_flag": "The 2026 zero-rate thresholds are not published. Idaho Code 63-3024 taxes 5.3% above an inflation-indexed amount; the 2025 schedule had 0% up to $4,811 single and $9,622 married. ID has no state standard deduction; it follows the federal deduction (conforms to the IRC as of Jan 1, 2026). 2026 bill H0589 (5.695%) stalled after introduction. Idaho Child Tax Credit sunset; withholding tables were revised July 2026.",
        "notes": "Statute: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/ ('five and three-tenths percent (5.3%)'). Withholding page (updated July 29, 2026) uses 5.3%. Not strictly flat, since there is a 0% bracket at the bottom.",
        "deduction_flag": "No verified 2026 deduction for single, mfj, mfs, hoh; 0 used, which overestimates slightly."
      },
      "IL": {
        "type": "flat",
        "rate": 0.0495,
        "deduction": {
          "single": 2925,
          "mfj": 5850,
          "mfs": 2925,
          "hoh": 2925
        },
        "rate_source": "https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/withholding/documents/currentyear/il-700-t.pdf",
        "deduction_source": "https://tax.illinois.gov/questionsandanswers/answer.851.html",
        "research_flag": null,
        "notes": "IL has no standard deduction. 'For tax year beginning January 1, 2026, it is $2,925 per exemption' (taxpayer, spouse on a joint return, each dependent). The IL-700-T 2026 booklet gives the 4.95% rate."
      },
      "IN": {
        "type": "flat",
        "rate": 0.0295,
        "deduction": {
          "single": 1000,
          "mfj": 2000,
          "mfs": 1000,
          "hoh": 1000
        },
        "rate_source": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/",
        "deduction_source": "https://forms.in.gov/Download.aspx?id=16915",
        "research_flag": "The exemption amounts come from the 2025 IT-40 booklet; the 2026 booklet is not out yet. They are fixed statutory amounts, not inflation-indexed, but treat them as provisional for 2026. County income tax is extra (see notes).",
        "notes": "IN DOR: 'The Indiana Individual adjusted gross income tax rate for 2026 is 2.95% and will adjust in 2027 to 2.90%.' There is no standard deduction. LOCAL TAX: every Indiana county levies a county income tax on residents' income, self-employment income included (IT-40 line 9, Schedule CT-40). 2026 county rates are in Departmental Notice #1: https://www.in.gov/dor/files/dn01.pdf"
      },
      "KS": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "KY": {
        "type": "flat",
        "rate": 0.035,
        "deduction": {
          "single": 3360,
          "mfj": 3360,
          "mfs": 3360,
          "hoh": 0
        },
        "rate_source": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf",
        "deduction_source": "https://revenue.ky.gov/News/Pages/Kentucky-DOR-Announces-2026-Standard-Deduction.aspx",
        "research_flag": "KY DOR confirms $3,360 for 2026 as one individual amount. The by-status split follows the 2025 Form 740 instructions: a joint return gets only one deduction; MFS on a combined return gets one per spouse. KY has no head-of-household status, so HOH is null.",
        "notes": "2026 KY withholding formula: '2026 Kentucky Standard Deduction: $3,360' and '2026 Kentucky Tax Rate: 3.5% of taxable income'. LOCAL TAX: KY cities and counties levy occupational license taxes on wages and net profits; the 740 instructions mention them but give no rates.",
        "deduction_flag": "No verified 2026 deduction for hoh; 0 used, which overestimates slightly."
      },
      "LA": {
        "type": "flat",
        "rate": 0.03,
        "deduction": {
          "single": 12838,
          "mfj": 25676,
          "mfs": 12838,
          "hoh": 25676
        },
        "rate_source": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/",
        "deduction_source": "https://dam.ldr.la.gov/lawspolicies/RIB%2026-019.pdf",
        "research_flag": "Two different 2026 deduction figures exist. The 2026 withholding tables (RIB 26-005, R-1306) used provisional amounts of $12,875 / $25,750. The final 2026 amounts in RIB 26-019 (Sept 28, 2026) are $12,838 / $25,676. Use the RIB 26-019 figures for the return.",
        "notes": "LDR: 'For taxable periods beginning on or after January 1, 2025, the individual income tax rate is a flat 3%.' The combined personal exemption and standard deduction replaced the old personal exemption. HOH and qualifying surviving spouse get the same amount as MFJ (200% of single). The retirement exemption is $12,324 for 2026."
      },
      "MA": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "MD": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "ME": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "MI": {
        "type": "flat",
        "rate": 0.0425,
        "deduction": {
          "single": 5900,
          "mfj": 11800,
          "mfs": 5900,
          "hoh": 5900
        },
        "rate_source": "https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year",
        "deduction_source": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf",
        "research_flag": null,
        "notes": "Treasury notice (Apr 15, 2026): 'the rate in effect under Section 51 for the 2026 tax year is 4.25%' because the rate-cut trigger was not met. Form 446 (2026): 'Withholding Rate: 4.25% Personal Exemption Amount: $5,900' (per exemption: taxpayer, spouse, dependents). There is no standard deduction. LOCAL TAX: some Michigan cities (e.g. Detroit) levy their own income tax on residents and nonresident workers; city form 5123 for 2026 is on michigan.gov. City rates were not researched."
      },
      "MN": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "MO": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "MS": {
        "type": "flat",
        "rate": 0.04,
        "deduction": {
          "single": 8300,
          "mfj": 16600,
          "mfs": 0,
          "hoh": 12900
        },
        "rate_source": "https://www.dor.ms.gov/sites/default/files/tax-forms/business/89700251revised1.13.2026.pdf",
        "deduction_source": "https://www.dor.ms.gov/sites/default/files/tax-forms/business/89700251revised1.13.2026.pdf",
        "research_flag": "Not strictly flat: the first $10,000 of taxable income is taxed at 0% and the rest at 4.0% (MS DOR calls this 'graduated'). The MFS split is not stated in the withholding publication, so it is null. A DOR FAQ page still shows 4.4%, which is the 2025 rate. 3.75% is scheduled for 2027.",
        "notes": "MS withholding Pub 89-700 (revised Jan 2026), Tax Year 2026: 0% on the first $10,000, 4.0% on the remainder. Exemptions: single $6,000, married $12,000, head of family $9,500, dependents $1,500 each. Standard deductions: $2,300, $4,600 and $3,400.",
        "deduction_flag": "No verified 2026 deduction for mfs; 0 used, which overestimates slightly."
      },
      "MT": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "NC": {
        "type": "flat",
        "rate": 0.0399,
        "deduction": {
          "single": 12750,
          "mfj": 25500,
          "mfs": 12750,
          "hoh": 19125
        },
        "rate_source": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
        "deduction_source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-153.5.html",
        "research_flag": "MFS gets $0 if the spouse itemizes. The NC-30 (2026) confirms $12,750 single for 2026; the other statuses come from the current G.S. 105-153.5(a)(1) table, which has no year limit. NC-30 withholding uses 3.99% + 0.1% = 4.09%, so withholding runs slightly above the actual liability.",
        "notes": "NCDOR: 'For Taxable Years after 2025, the North Carolina individual income tax rate is 3.99%.' NC-30 2026: 'the individual income tax rate for tax year 2026 will be 3.99%'. S.L. 2026-41 (S257) left 2026 unchanged and sets 3.49% for 2027-2029. There is no personal exemption."
      },
      "ND": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "NE": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "NH": {
        "type": "none",
        "source": "https://gc.nh.gov/rsa/html/V/77/77-mrg.htm",
        "note": "The Interest & Dividends Tax no longer applies. RSA chapter 77 (Taxation of Incomes) was 'Repealed by 2021, 91:99, II, eff. Jan. 1, 2025'. NH DRA guidance (TIR 2025-001) says it is repealed for taxable periods beginning after Dec 31, 2024, so no NH tax on wages, interest or dividends for 2026. The NH DRA site returned 403 to automated fetches, so the TIR link was found by search but its text was not read directly; the statute page was read."
      },
      "NJ": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "NM": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "NV": {
        "type": "none",
        "source": "https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/",
        "note": "NV Dept. of Taxation: 'The State of Nevada does not impose a state income tax on individuals.' Residents do not pay state tax on salaries or wages."
      },
      "NY": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "OH": {
        "type": "not_covered",
        "rate": 0.0275,
        "source": "https://codes.ohio.gov/ohio-revised-code/section-5747.02",
        "note": "Ohio deducts the first $250,000 of business income and taxes business income above that at 3%; the payout math differs from the wage schedule. Not auto-estimated yet.",
        "research_flag": "Ohio is flat only above a threshold. ORC 5747.02(A)(3)(c): 'For taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050'; no tax at or below $26,050 of nonbusiness income. Two conflicts: (1) the 2026 IT 1040ES worksheet still prints the 2025 schedule (3.125% over $100,000), while the statute controls for 2026. (2) The real exemption is tiered by MAGI (ORC 5747.025, indexed); the worksheet uses a flat $1,900 and zero at $500,000+. The 2026 tiers were not verified. There is no standard deduction."
      },
      "OK": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "OR": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "PA": {
        "type": "flat",
        "rate": 0.0307,
        "deduction": {
          "single": 0,
          "mfj": 0,
          "mfs": 0,
          "hoh": 0
        },
        "rate_source": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax",
        "deduction_source": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax",
        "research_flag": null,
        "notes": "PA DOR: 'levied at the rate of 3.07 percent' and 'The Pennsylvania personal income tax does not provide for a standard deduction or personal exemption.' (Zeros here are real zeros, not unknowns.) The 2026 REV-413(I) estimated-tax instructions use 0.0307. PA allows tax forgiveness and certain deductions and credits, not modeled here. LOCAL TAX: PA municipalities and school districts levy local earned income taxes on wages and net profits. Not verified from a primary source in this pass."
      },
      "RI": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "SC": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "SD": {
        "type": "none",
        "source": "https://dor.sd.gov/individuals/taxes/",
        "note": "SD DOR: 'South Dakota is one of seven states that does not impose a state income tax.'"
      },
      "TN": {
        "type": "none",
        "source": "https://revenue.support.tn.gov/hc/en-us/articles/360057828631-HIT-3-Hall-Income-Tax-Repealed-Beginning-January-1-2021",
        "note": "TN DOR HIT-3: the Hall income tax (interest and dividends only) 'is fully repealed beginning January 1, 2021.' TN has no income tax on earned income."
      },
      "TX": {
        "type": "none",
        "source": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/",
        "note": "TX Comptroller: 'Texas has no state income tax' (0%)."
      },
      "UT": {
        "type": "not_covered",
        "rate": 0.0445,
        "source": "https://files.tax.utah.gov/tax/forms/pubs/pub-14.pdf",
        "note": "Utah's taxpayer credit phases out as income rises, so the real marginal rate is above 4.45%. Not auto-estimated yet.",
        "research_flag": "The 2025 rate was 4.5%; 2026 is 4.45%. Pub 14 (Rev. 4/26, tables effective June 1, 2026) uses .0445, so withholding before June 2026 likely ran at the older rate. Utah has no standard deduction or exemption subtracted from income; it uses a phased-out 'taxpayer tax credit'. The $2,167 and phase-out thresholds come from the DRAFT 2026 TC-40 and may change."
      },
      "VA": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "VT": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "WA": {
        "type": "none",
        "source": "https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-tiered-rates-washingtons-capital-gains-tax",
        "note": "No tax on wages or self-employment income in 2026. WA taxes only long-term capital gains: 7% on the first $1M of taxable WA capital gains and 9.9% (7% + 2.9%) above $1M, starting tax year 2025. Heads-up: ESSB 6346 (Chapter 238, Laws of 2026, signed March 30, 2026) adds a 9.90% tax on individual WA taxable income above a $1,000,000 standard deduction starting January 1, 2028. It does not affect 2026. Initiative 26-645 would repeal it."
      },
      "WI": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "WV": {
        "type": "graduated",
        "note": "Graduated brackets not built yet; the user enters a rate."
      },
      "WY": {
        "type": "none",
        "source": "https://www.wyo.gov/about-wyoming",
        "note": "State of Wyoming official site: 'Unlike other states, Wyoming does not possess an individual or corporate income tax.' The page is old, but no WY individual income tax exists."
      }
    }
  }
}