{
  "taxYear": 2026,
  "reviewed": "2026-07-31",
  "expires": "2027-01-31",
  "updated": "2026-07-31",
  "source": "Verified 2026 federal rate, deduction, Social Security and Medicare parameters plus state planning estimates. State values are not represented as verified 2026 withholding tables and require jurisdiction-level verification before reliance.",
  "primarySources": [
    {
      "title": "IRS Revenue Procedure 2025-32 \u2014 2026 inflation-adjusted tax items",
      "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
    },
    {
      "title": "IRS Publication 15 (2026) \u2014 Social Security and Medicare rates and wage base",
      "url": "https://www.irs.gov/pub/irs-pdf/p15.pdf"
    }
  ],
  "federal": {
    "standardDeduction": {
      "single": 16100,
      "married": 32200,
      "head": 24150,
      "mfs": 16100
    },
    "fica": {
      "socialSecurityRate": 0.062,
      "socialSecurityWageBase": 184500,
      "medicareRate": 0.0145,
      "additionalMedicareRate": 0.009,
      "additionalMedicareThresholds": {
        "single": 200000,
        "married": 250000,
        "head": 200000,
        "mfs": 125000
      }
    },
    "brackets": {
      "single": [
        {
          "min": 0,
          "max": 12400,
          "rate": 0.1
        },
        {
          "min": 12400,
          "max": 50400,
          "rate": 0.12
        },
        {
          "min": 50400,
          "max": 105700,
          "rate": 0.22
        },
        {
          "min": 105700,
          "max": 201775,
          "rate": 0.24
        },
        {
          "min": 201775,
          "max": 256225,
          "rate": 0.32
        },
        {
          "min": 256225,
          "max": 640600,
          "rate": 0.35
        },
        {
          "min": 640600,
          "max": null,
          "rate": 0.37
        }
      ],
      "married": [
        {
          "min": 0,
          "max": 24800,
          "rate": 0.1
        },
        {
          "min": 24800,
          "max": 100800,
          "rate": 0.12
        },
        {
          "min": 100800,
          "max": 211400,
          "rate": 0.22
        },
        {
          "min": 211400,
          "max": 403550,
          "rate": 0.24
        },
        {
          "min": 403550,
          "max": 512450,
          "rate": 0.32
        },
        {
          "min": 512450,
          "max": 768700,
          "rate": 0.35
        },
        {
          "min": 768700,
          "max": null,
          "rate": 0.37
        }
      ],
      "head": [
        {
          "min": 0,
          "max": 17700,
          "rate": 0.1
        },
        {
          "min": 17700,
          "max": 67450,
          "rate": 0.12
        },
        {
          "min": 67450,
          "max": 105700,
          "rate": 0.22
        },
        {
          "min": 105700,
          "max": 201750,
          "rate": 0.24
        },
        {
          "min": 201750,
          "max": 256200,
          "rate": 0.32
        },
        {
          "min": 256200,
          "max": 640600,
          "rate": 0.35
        },
        {
          "min": 640600,
          "max": null,
          "rate": 0.37
        }
      ],
      "mfs": [
        {
          "min": 0,
          "max": 12400,
          "rate": 0.1
        },
        {
          "min": 12400,
          "max": 50400,
          "rate": 0.12
        },
        {
          "min": 50400,
          "max": 105700,
          "rate": 0.22
        },
        {
          "min": 105700,
          "max": 201775,
          "rate": 0.24
        },
        {
          "min": 201775,
          "max": 256225,
          "rate": 0.32
        },
        {
          "min": 256225,
          "max": 384350,
          "rate": 0.35
        },
        {
          "min": 384350,
          "max": null,
          "rate": 0.37
        }
      ]
    }
  },
  "states": [
    {
      "state": "AL",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 500,
          "rate": 0.02
        },
        {
          "min": 500,
          "max": 3000,
          "rate": 0.04
        },
        {
          "min": 3000,
          "max": null,
          "rate": 0.05
        }
      ],
      "notes": "Phase-out above certain AGI thresholds."
    },
    {
      "state": "AK",
      "type": "none"
    },
    {
      "state": "AZ",
      "type": "flat",
      "rate": 0.025
    },
    {
      "state": "AR",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 4300,
          "rate": 0.02
        },
        {
          "min": 4300,
          "max": 8500,
          "rate": 0.04
        },
        {
          "min": 8500,
          "max": null,
          "rate": 0.055
        }
      ],
      "notes": "Phase-out brackets above certain income."
    },
    {
      "state": "CA",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 10412,
          "rate": 0.01
        },
        {
          "min": 10412,
          "max": 24684,
          "rate": 0.02
        },
        {
          "min": 24684,
          "max": 41256,
          "rate": 0.04
        },
        {
          "min": 41256,
          "max": 57828,
          "rate": 0.06
        },
        {
          "min": 57828,
          "max": 80642,
          "rate": 0.08
        },
        {
          "min": 80642,
          "max": 103462,
          "rate": 0.093
        },
        {
          "min": 103462,
          "max": 129922,
          "rate": 0.103
        },
        {
          "min": 129922,
          "max": 207373,
          "rate": 0.113
        },
        {
          "min": 207373,
          "max": 430710,
          "rate": 0.123
        },
        {
          "min": 430710,
          "max": 720000,
          "rate": 0.133
        },
        {
          "min": 720000,
          "max": null,
          "rate": 0.143
        }
      ],
      "notes": "Mentality tax; SDI ~1.1% on wages > threshold."
    },
    {
      "state": "CO",
      "type": "flat",
      "rate": 0.044
    },
    {
      "state": "CT",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.03
        },
        {
          "min": 10000,
          "max": 50000,
          "rate": 0.05
        },
        {
          "min": 50000,
          "max": 100000,
          "rate": 0.055
        },
        {
          "min": 100000,
          "max": 200000,
          "rate": 0.06
        },
        {
          "min": 200000,
          "max": 250000,
          "rate": 0.065
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.069
        },
        {
          "min": 500000,
          "max": null,
          "rate": 0.0699
        }
      ],
      "notes": "Phase-out of lower brackets at higher incomes."
    },
    {
      "state": "DE",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 2000,
          "rate": 0.022
        },
        {
          "min": 2000,
          "max": 6000,
          "rate": 0.039
        },
        {
          "min": 6000,
          "max": 20000,
          "rate": 0.048
        },
        {
          "min": 20000,
          "max": 25000,
          "rate": 0.052
        },
        {
          "min": 25000,
          "max": 60000,
          "rate": 0.0555
        },
        {
          "min": 60000,
          "max": null,
          "rate": 0.066
        }
      ],
      "notes": "Local wage tax not included."
    },
    {
      "state": "FL",
      "type": "none"
    },
    {
      "state": "GA",
      "type": "flat",
      "rate": 0.0549
    },
    {
      "state": "HI",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 2400,
          "rate": 0.014
        },
        {
          "min": 2400,
          "max": 4800,
          "rate": 0.032
        },
        {
          "min": 4800,
          "max": 9600,
          "rate": 0.055
        },
        {
          "min": 9600,
          "max": 14400,
          "rate": 0.064
        },
        {
          "min": 14400,
          "max": 19200,
          "rate": 0.068
        },
        {
          "min": 19200,
          "max": 28800,
          "rate": 0.072
        },
        {
          "min": 28800,
          "max": 36000,
          "rate": 0.076
        },
        {
          "min": 36000,
          "max": 48000,
          "rate": 0.079
        },
        {
          "min": 48000,
          "max": 200000,
          "rate": 0.0825
        },
        {
          "min": 200000,
          "max": null,
          "rate": 0.11
        }
      ],
      "notes": "Local adjustments may apply."
    },
    {
      "state": "ID",
      "type": "flat",
      "rate": 0.058
    },
    {
      "state": "IL",
      "type": "flat",
      "rate": 0.0495
    },
    {
      "state": "IN",
      "type": "flat",
      "rate": 0.0305
    },
    {
      "state": "IA",
      "type": "flat",
      "rate": 0.0385
    },
    {
      "state": "KS",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 15000,
          "rate": 0.031
        },
        {
          "min": 15000,
          "max": 30000,
          "rate": 0.0525
        },
        {
          "min": 30000,
          "max": null,
          "rate": 0.057
        }
      ],
      "notes": "Phase-out above certain income."
    },
    {
      "state": "KY",
      "type": "flat",
      "rate": 0.04
    },
    {
      "state": "LA",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 12500,
          "rate": 0.0185
        },
        {
          "min": 12500,
          "max": 50000,
          "rate": 0.035
        },
        {
          "min": 50000,
          "max": null,
          "rate": 0.0425
        }
      ],
      "notes": "Local parochial taxes not included."
    },
    {
      "state": "ME",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 24500,
          "rate": 0.058
        },
        {
          "min": 24500,
          "max": 58000,
          "rate": 0.0675
        },
        {
          "min": 58000,
          "max": null,
          "rate": 0.0715
        }
      ],
      "notes": "Phase-out at higher incomes."
    },
    {
      "state": "MD",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 1000,
          "rate": 0.02
        },
        {
          "min": 1000,
          "max": 2000,
          "rate": 0.03
        },
        {
          "min": 2000,
          "max": 3000,
          "rate": 0.04
        },
        {
          "min": 3000,
          "max": 100000,
          "rate": 0.0475
        },
        {
          "min": 100000,
          "max": 125000,
          "rate": 0.05
        },
        {
          "min": 125000,
          "max": 150000,
          "rate": 0.0525
        },
        {
          "min": 150000,
          "max": 250000,
          "rate": 0.055
        },
        {
          "min": 250000,
          "max": null,
          "rate": 0.0575
        }
      ],
      "notes": "Local/county taxes not included."
    },
    {
      "state": "MA",
      "type": "flat",
      "rate": 0.05
    },
    {
      "state": "MI",
      "type": "flat",
      "rate": 0.0425
    },
    {
      "state": "MN",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 28080,
          "rate": 0.0535
        },
        {
          "min": 28080,
          "max": 91950,
          "rate": 0.0675
        },
        {
          "min": 91950,
          "max": null,
          "rate": 0.0785
        }
      ],
      "notes": "Phase-out above threshold."
    },
    {
      "state": "MS",
      "type": "flat",
      "rate": 0.03
    },
    {
      "state": "MO",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 1417,
          "rate": 0.015
        },
        {
          "min": 1417,
          "max": 2833,
          "rate": 0.02
        },
        {
          "min": 2833,
          "max": 4250,
          "rate": 0.025
        },
        {
          "min": 4250,
          "max": 5667,
          "rate": 0.03
        },
        {
          "min": 5667,
          "max": 8500,
          "rate": 0.035
        },
        {
          "min": 8500,
          "max": null,
          "rate": 0.04
        }
      ],
      "notes": "Phase-out at higher incomes."
    },
    {
      "state": "MT",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 3600,
          "rate": 0.01
        },
        {
          "min": 3600,
          "max": 5700,
          "rate": 0.02
        },
        {
          "min": 5700,
          "max": 8700,
          "rate": 0.03
        },
        {
          "min": 8700,
          "max": 11800,
          "rate": 0.04
        },
        {
          "min": 11800,
          "max": 16600,
          "rate": 0.05
        },
        {
          "min": 16600,
          "max": null,
          "rate": 0.0675
        }
      ],
      "notes": "Future flat-tax transition not modeled."
    },
    {
      "state": "NE",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 3500,
          "rate": 0.0246
        },
        {
          "min": 3500,
          "max": 18800,
          "rate": 0.0351
        },
        {
          "min": 18800,
          "max": null,
          "rate": 0.0584
        }
      ],
      "notes": "Local school/district tax not included."
    },
    {
      "state": "NV",
      "type": "none"
    },
    {
      "state": "NH",
      "type": "none",
      "notes": "Interest/dividends only; phased out by 2027 plan."
    },
    {
      "state": "NJ",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 20000,
          "rate": 0.014
        },
        {
          "min": 20000,
          "max": 35000,
          "rate": 0.0175
        },
        {
          "min": 35000,
          "max": 40000,
          "rate": 0.035
        },
        {
          "min": 40000,
          "max": 75000,
          "rate": 0.0553
        },
        {
          "min": 75000,
          "max": 500000,
          "rate": 0.0637
        },
        {
          "min": 500000,
          "max": 1000000,
          "rate": 0.0897
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.1075
        }
      ],
      "notes": "Local adds not modeled."
    },
    {
      "state": "NM",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 5500,
          "rate": 0.017
        },
        {
          "min": 5500,
          "max": 11000,
          "rate": 0.032
        },
        {
          "min": 11000,
          "max": 16000,
          "rate": 0.047
        },
        {
          "min": 16000,
          "max": 21000,
          "rate": 0.052
        },
        {
          "min": 21000,
          "max": null,
          "rate": 0.059
        }
      ],
      "notes": "Phase-out at higher AGI."
    },
    {
      "state": "NY",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 8500,
          "rate": 0.04
        },
        {
          "min": 8500,
          "max": 11700,
          "rate": 0.045
        },
        {
          "min": 11700,
          "max": 13900,
          "rate": 0.0525
        },
        {
          "min": 13900,
          "max": 21400,
          "rate": 0.0585
        },
        {
          "min": 21400,
          "max": 80650,
          "rate": 0.0625
        },
        {
          "min": 80650,
          "max": 215400,
          "rate": 0.0685
        },
        {
          "min": 215400,
          "max": 1077550,
          "rate": 0.0965
        },
        {
          "min": 1077550,
          "max": null,
          "rate": 0.109
        }
      ],
      "notes": "NYC/Yonkers adds not modeled."
    },
    {
      "state": "NC",
      "type": "flat",
      "rate": 0.0475
    },
    {
      "state": "ND",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 6700,
          "rate": 0.011
        },
        {
          "min": 6700,
          "max": 27950,
          "rate": 0.018
        },
        {
          "min": 27950,
          "max": 108800,
          "rate": 0.0207
        },
        {
          "min": 108800,
          "max": null,
          "rate": 0.0264
        }
      ],
      "notes": "Phase-out above income thresholds."
    },
    {
      "state": "OH",
      "type": "flat",
      "rate": 0.0275
    },
    {
      "state": "OK",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 1000,
          "rate": 0.005
        },
        {
          "min": 1000,
          "max": 2500,
          "rate": 0.01
        },
        {
          "min": 2500,
          "max": 3750,
          "rate": 0.02
        },
        {
          "min": 3750,
          "max": 4900,
          "rate": 0.03
        },
        {
          "min": 4900,
          "max": 7200,
          "rate": 0.04
        },
        {
          "min": 7200,
          "max": null,
          "rate": 0.045
        }
      ],
      "notes": "Local adds not modeled."
    },
    {
      "state": "OR",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 4050,
          "rate": 0.0475
        },
        {
          "min": 4050,
          "max": 9600,
          "rate": 0.0675
        },
        {
          "min": 9600,
          "max": 125000,
          "rate": 0.0875
        },
        {
          "min": 125000,
          "max": 250000,
          "rate": 0.099
        },
        {
          "min": 250000,
          "max": null,
          "rate": 0.109
        }
      ],
      "notes": "No sales tax; high top rate."
    },
    {
      "state": "PA",
      "type": "flat",
      "rate": 0.0307
    },
    {
      "state": "RI",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 73550,
          "rate": 0.0375
        },
        {
          "min": 73550,
          "max": 176050,
          "rate": 0.0475
        },
        {
          "min": 176050,
          "max": null,
          "rate": 0.0599
        }
      ],
      "notes": "Local adds not modeled."
    },
    {
      "state": "SC",
      "type": "flat",
      "rate": 0.07
    },
    {
      "state": "SD",
      "type": "none"
    },
    {
      "state": "TN",
      "type": "none",
      "notes": "Hall income tax on interest/dividends phased out 2021; not on wages."
    },
    {
      "state": "TX",
      "type": "none"
    },
    {
      "state": "UT",
      "type": "flat",
      "rate": 0.0465
    },
    {
      "state": "VT",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 5000,
          "rate": 0.0335
        },
        {
          "min": 5000,
          "max": 12000,
          "rate": 0.066
        },
        {
          "min": 12000,
          "max": 42000,
          "rate": 0.076
        },
        {
          "min": 42000,
          "max": 86000,
          "rate": 0.0875
        },
        {
          "min": 86000,
          "max": null,
          "rate": 0.099
        }
      ],
      "notes": "Subtract state standard deduction."
    },
    {
      "state": "VA",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 3000,
          "rate": 0.02
        },
        {
          "min": 3000,
          "max": 6000,
          "rate": 0.03
        },
        {
          "min": 6000,
          "max": 17000,
          "rate": 0.05
        },
        {
          "min": 17000,
          "max": null,
          "rate": 0.0575
        }
      ],
      "notes": "Local adds not modeled."
    },
    {
      "state": "WA",
      "type": "none",
      "notes": "Capital gains tax above threshold; not on wages."
    },
    {
      "state": "WV",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.03
        },
        {
          "min": 10000,
          "max": 25000,
          "rate": 0.04
        },
        {
          "min": 25000,
          "max": 40000,
          "rate": 0.045
        },
        {
          "min": 40000,
          "max": 60000,
          "rate": 0.06
        },
        {
          "min": 60000,
          "max": null,
          "rate": 0.065
        }
      ],
      "notes": "Local tax not modeled."
    },
    {
      "state": "WI",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 13320,
          "rate": 0.0354
        },
        {
          "min": 13320,
          "max": 26640,
          "rate": 0.0468
        },
        {
          "min": 26640,
          "max": null,
          "rate": 0.0627
        }
      ],
      "notes": "Local adds not modeled."
    },
    {
      "state": "WY",
      "type": "none"
    },
    {
      "state": "DC",
      "type": "progressive",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.04
        },
        {
          "min": 10000,
          "max": 40000,
          "rate": 0.06
        },
        {
          "min": 40000,
          "max": 60000,
          "rate": 0.065
        },
        {
          "min": 60000,
          "max": 350000,
          "rate": 0.085
        },
        {
          "min": 350000,
          "max": 1000000,
          "rate": 0.0925
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.0975
        }
      ],
      "notes": "Local taxes not modeled."
    }
  ],
  "federalTaxYear": 2026,
  "stateEstimateYear": 2025
}