{ "_source": "State and locality tables extracted from ~/Desktop/takehome lib/core/tax/. Federal layer rebuilt 2026-08-21 directly from IRS Pub. 15-T, IRS Pub. 15 and Rev. Proc. 2025-32.", "_generated": "run manually; re-run after any change to the Dart tables", "_stateTableNote": "State and locality tables exist only for 2025 in the source. The 2024 and 2026 engines explicitly piggyback the 2025 state tables — the Dart comment says the state-rate cadence is slower than federal and the difference is generally under 0.1pp. Do not present the 2025 state figures as 2024 or 2026 figures.", "federal": { "2024": { "estimated": false, "model": "annualFilingLiability", "note": "Statutory § 1(j)(2) rate schedules with the § 63(c) basic standard deduction applied to gross wages. Annual filing liability, not payroll withholding.", "standardDeduction": { "single": 14600.0, "marriedFilingSeparately": 14600.0, "headOfHousehold": 21900.0, "marriedFilingJointly": 29200.0 }, "standardDeductionSource": "IRS Rev. Proc. 2023-34 § 3.17", "brackets": { "single": [ { "from": 0.0, "rate": 0.1 }, { "from": 11600.0, "rate": 0.12 }, { "from": 47150.0, "rate": 0.22 }, { "from": 100525.0, "rate": 0.24 }, { "from": 191950.0, "rate": 0.32 }, { "from": 243725.0, "rate": 0.35 }, { "from": 609350.0, "rate": 0.37 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.1 }, { "from": 23200.0, "rate": 0.12 }, { "from": 94300.0, "rate": 0.22 }, { "from": 201050.0, "rate": 0.24 }, { "from": 383900.0, "rate": 0.32 }, { "from": 487450.0, "rate": 0.35 }, { "from": 731200.0, "rate": 0.37 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.1 }, { "from": 16550.0, "rate": 0.12 }, { "from": 63100.0, "rate": 0.22 }, { "from": 100500.0, "rate": 0.24 }, { "from": 191950.0, "rate": 0.32 }, { "from": 243700.0, "rate": 0.35 }, { "from": 609350.0, "rate": 0.37 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.1 }, { "from": 11600.0, "rate": 0.12 }, { "from": 47150.0, "rate": 0.22 }, { "from": 100525.0, "rate": 0.24 }, { "from": 191950.0, "rate": 0.32 }, { "from": 243725.0, "rate": 0.35 }, { "from": 365600.0, "rate": 0.37 } ] }, "bracketSource": "Derived from the band widths of the IRS Pub. 15-T (2024) STANDARD Withholding Rate Schedules, ANNUAL payroll period (https://www.irs.gov/pub/irs-prior/p15t--2024.pdf). The derivation was verified against the § 1(j)(2) rate tables printed in Rev. Proc. 2025-32 § 3.01 for 2026 — exact match on all four filing statuses.", "fica": { "socialSecurityRate": 0.062, "socialSecurityWageBase": 168600.0, "medicareRate": 0.0145, "additionalMedicareRate": 0.009, "additionalMedicareThresholdSingle": 200000.0, "additionalMedicareThresholdMfj": 250000.0, "additionalMedicareThresholdMfs": 125000.0, "source": "IRS Pub. 15 (2024) — social security wage base limit. Rates and Additional Medicare thresholds are statutory." }, "limits": { "k401Elective": 23000.0, "k401CatchUp50": 7500.0, "k401SuperCatchUp60to63": null, "hsaSelf": 4150.0, "hsaFamily": 8300.0, "fsaHealth": 3200.0, "source": "IRS Notice 2023-75 (401(k)); Rev. Proc. 2023-23 (HSA); Rev. Proc. 2023-34 (health FSA)" } }, "2025": { "estimated": false, "model": "annualFilingLiability", "note": "Statutory § 1(j)(2) rate schedules with the OBBBA-amended § 63(c) standard deduction applied to gross wages. The 2025 Pub. 15-T withholding tables were published 2024-12-09, before OBBBA, so payroll withholding in 2025 is based on the pre-OBBBA $15,000 deduction and runs higher than actual liability. This table models liability.", "standardDeduction": { "single": 15750.0, "marriedFilingSeparately": 15750.0, "headOfHousehold": 23625.0, "marriedFilingJointly": 31500.0 }, "standardDeductionSource": "IRS Rev. Proc. 2025-32 § 3.08 — OBBBA § 70102 amended § 63(c)(7) retroactively for tax years beginning after 2024-12-31, raising the 2025 basic standard deduction above the $15,000 / $22,500 / $30,000 originally announced in Rev. Proc. 2024-40", "brackets": { "single": [ { "from": 0.0, "rate": 0.1 }, { "from": 11925.0, "rate": 0.12 }, { "from": 48475.0, "rate": 0.22 }, { "from": 103350.0, "rate": 0.24 }, { "from": 197300.0, "rate": 0.32 }, { "from": 250525.0, "rate": 0.35 }, { "from": 626350.0, "rate": 0.37 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.1 }, { "from": 23850.0, "rate": 0.12 }, { "from": 96950.0, "rate": 0.22 }, { "from": 206700.0, "rate": 0.24 }, { "from": 394600.0, "rate": 0.32 }, { "from": 501050.0, "rate": 0.35 }, { "from": 751600.0, "rate": 0.37 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.1 }, { "from": 17000.0, "rate": 0.12 }, { "from": 64850.0, "rate": 0.22 }, { "from": 103350.0, "rate": 0.24 }, { "from": 197300.0, "rate": 0.32 }, { "from": 250500.0, "rate": 0.35 }, { "from": 626350.0, "rate": 0.37 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.1 }, { "from": 11925.0, "rate": 0.12 }, { "from": 48475.0, "rate": 0.22 }, { "from": 103350.0, "rate": 0.24 }, { "from": 197300.0, "rate": 0.32 }, { "from": 250525.0, "rate": 0.35 }, { "from": 375800.0, "rate": 0.37 } ] }, "bracketSource": "Derived from the band widths of the IRS Pub. 15-T (2025) STANDARD Withholding Rate Schedules, ANNUAL payroll period (https://www.irs.gov/pub/irs-prior/p15t--2025.pdf). The derivation was verified against the § 1(j)(2) rate tables printed in Rev. Proc. 2025-32 § 3.01 for 2026 — exact match on all four filing statuses.", "fica": { "socialSecurityRate": 0.062, "socialSecurityWageBase": 176100.0, "medicareRate": 0.0145, "additionalMedicareRate": 0.009, "additionalMedicareThresholdSingle": 200000.0, "additionalMedicareThresholdMfj": 250000.0, "additionalMedicareThresholdMfs": 125000.0, "source": "IRS Pub. 15 (2025) — social security wage base limit. Rates and Additional Medicare thresholds are statutory." }, "limits": { "k401Elective": 23500.0, "k401CatchUp50": 7500.0, "k401SuperCatchUp60to63": 11250.0, "hsaSelf": 4300.0, "hsaFamily": 8550.0, "fsaHealth": 3300.0, "source": "IRS Notice 2024-80 (401(k) elective deferral, age-50 catch-up, SECURE 2.0 age 60-63 catch-up); Rev. Proc. 2024-25 (HSA); Rev. Proc. 2024-40 (health FSA)" } }, "2026": { "estimated": false, "model": "annualFilingLiability", "note": "Statutory § 1(j)(2) rate schedules with the § 63(c) standard deduction applied to gross wages. Annual filing liability, not payroll withholding.", "standardDeduction": { "single": 16100.0, "marriedFilingSeparately": 16100.0, "headOfHousehold": 24150.0, "marriedFilingJointly": 32200.0 }, "standardDeductionSource": "IRS Rev. Proc. 2025-32 § 3.14", "brackets": { "single": [ { "from": 0.0, "rate": 0.1 }, { "from": 12400.0, "rate": 0.12 }, { "from": 50400.0, "rate": 0.22 }, { "from": 105700.0, "rate": 0.24 }, { "from": 201775.0, "rate": 0.32 }, { "from": 256225.0, "rate": 0.35 }, { "from": 640600.0, "rate": 0.37 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.1 }, { "from": 24800.0, "rate": 0.12 }, { "from": 100800.0, "rate": 0.22 }, { "from": 211400.0, "rate": 0.24 }, { "from": 403550.0, "rate": 0.32 }, { "from": 512450.0, "rate": 0.35 }, { "from": 768700.0, "rate": 0.37 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.1 }, { "from": 17700.0, "rate": 0.12 }, { "from": 67450.0, "rate": 0.22 }, { "from": 105700.0, "rate": 0.24 }, { "from": 201750.0, "rate": 0.32 }, { "from": 256200.0, "rate": 0.35 }, { "from": 640600.0, "rate": 0.37 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.1 }, { "from": 12400.0, "rate": 0.12 }, { "from": 50400.0, "rate": 0.22 }, { "from": 105700.0, "rate": 0.24 }, { "from": 201775.0, "rate": 0.32 }, { "from": 256225.0, "rate": 0.35 }, { "from": 384350.0, "rate": 0.37 } ] }, "bracketSource": "Derived from the band widths of the IRS Pub. 15-T (2026) STANDARD Withholding Rate Schedules, ANNUAL payroll period (https://www.irs.gov/pub/irs-pdf/p15t.pdf). The derivation was verified against the § 1(j)(2) rate tables printed in Rev. Proc. 2025-32 § 3.01 for 2026 — exact match on all four filing statuses.", "fica": { "socialSecurityRate": 0.062, "socialSecurityWageBase": 184500.0, "medicareRate": 0.0145, "additionalMedicareRate": 0.009, "additionalMedicareThresholdSingle": 200000.0, "additionalMedicareThresholdMfj": 250000.0, "additionalMedicareThresholdMfs": 125000.0, "source": "IRS Pub. 15 (2026) — social security wage base limit. Rates and Additional Medicare thresholds are statutory." }, "limits": { "k401Elective": 24500.0, "k401CatchUp50": 8000.0, "k401SuperCatchUp60to63": 11250.0, "hsaSelf": 4400.0, "hsaFamily": 8750.0, "fsaHealth": 3400.0, "source": "IRS Notice 2025-67 (401(k) elective deferral and catch-up); Rev. Proc. 2025-19 (HSA); Rev. Proc. 2025-32 (health FSA)" } } }, "states": { "taxYear": "2025", "appliesTo": [ "2024", "2025", "2026" ], "estimated": false, "count": 51, "entries": [ { "code": "AK", "name": "Alaska", "type": "none", "flatRate": 0.0, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Alaska DOR — no wage income tax", "sourceUrl": "https://tax.alaska.gov/" }, { "code": "FL", "name": "Florida", "type": "none", "flatRate": 0.0, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Florida DOR — no wage income tax", "sourceUrl": "https://floridarevenue.com/taxes/Pages/default.aspx" }, { "code": "NV", "name": "Nevada", "type": "none", "flatRate": 0.0, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Nevada — no wage income tax", "sourceUrl": "https://tax.nv.gov/" }, { "code": "NH", "name": "New Hampshire", "type": "none", "flatRate": 0.0, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "NH DRA — no wage income tax (interest/dividends repealed 2025)", "sourceUrl": "https://www.revenue.nh.gov/" }, { "code": "SD", "name": "South Dakota", "type": "none", "flatRate": 0.0, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "SD DOR — no wage income tax", "sourceUrl": "https://dor.sd.gov/" }, { "code": "TN", "name": "Tennessee", "type": "none", "flatRate": 0.0, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "TN DOR — no wage income tax (Hall tax repealed)", "sourceUrl": "https://www.tn.gov/revenue.html" }, { "code": "TX", "name": "Texas", "type": "none", "flatRate": 0.0, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Texas Comptroller — no wage income tax", "sourceUrl": "https://comptroller.texas.gov/" }, { "code": "WA", "name": "Washington", "type": "none", "flatRate": 0.0, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "WA DOR — no wage income tax", "sourceUrl": "https://dor.wa.gov/" }, { "code": "WY", "name": "Wyoming", "type": "none", "flatRate": 0.0, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "WY DOR — no wage income tax", "sourceUrl": "https://revenue.wyo.gov/" }, { "code": "AZ", "name": "Arizona", "type": "flat", "flatRate": 0.025, "brackets": null, "stdDeductionSingle": 14600.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Arizona DOR — 2.5% flat rate (2023+)", "sourceUrl": "https://azdor.gov/" }, { "code": "CO", "name": "Colorado", "type": "flat", "flatRate": 0.044, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Colorado DOR — 4.40% flat (2024)", "sourceUrl": "https://tax.colorado.gov/" }, { "code": "ID", "name": "Idaho", "type": "flat", "flatRate": 0.058, "brackets": null, "stdDeductionSingle": 14600.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Idaho STC — flat 5.8% (2023+)", "sourceUrl": "https://tax.idaho.gov/" }, { "code": "IL", "name": "Illinois", "type": "flat", "flatRate": 0.0495, "brackets": null, "stdDeductionSingle": 2775.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Illinois DOR — flat 4.95%", "sourceUrl": "https://tax.illinois.gov/" }, { "code": "IN", "name": "Indiana", "type": "flat", "flatRate": 0.0305, "brackets": null, "stdDeductionSingle": 1000.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Indiana DOR — flat 3.05% (2024)", "sourceUrl": "https://www.in.gov/dor/" }, { "code": "KY", "name": "Kentucky", "type": "flat", "flatRate": 0.04, "brackets": null, "stdDeductionSingle": 3160.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Kentucky DOR — flat 4.0% (2024)", "sourceUrl": "https://revenue.ky.gov/" }, { "code": "MA", "name": "Massachusetts", "type": "flat", "flatRate": 0.05, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Mass. DOR — 5.0% (plus 4% surtax over $1M, not modeled)", "sourceUrl": "https://www.mass.gov/orgs/massachusetts-department-of-revenue" }, { "code": "MI", "name": "Michigan", "type": "flat", "flatRate": 0.0425, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Michigan Treasury — 4.25% flat", "sourceUrl": "https://www.michigan.gov/treasury" }, { "code": "NC", "name": "North Carolina", "type": "flat", "flatRate": 0.045, "brackets": null, "stdDeductionSingle": 12750.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "NC DOR — 4.5% flat (2024)", "sourceUrl": "https://www.ncdor.gov/" }, { "code": "PA", "name": "Pennsylvania", "type": "flat", "flatRate": 0.0307, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "PA DOR — flat 3.07%", "sourceUrl": "https://www.revenue.pa.gov/" }, { "code": "UT", "name": "Utah", "type": "flat", "flatRate": 0.0455, "brackets": null, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Utah STC — flat 4.55% (2024)", "sourceUrl": "https://tax.utah.gov/" }, { "code": "AL", "name": "Alabama", "type": "progressive", "flatRate": 0.0, "brackets": { "single": [ { "from": 0.0, "rate": 0.02 }, { "from": 500.0, "rate": 0.04 }, { "from": 3000.0, "rate": 0.05 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.02 }, { "from": 1000.0, "rate": 0.04 }, { "from": 6000.0, "rate": 0.05 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.02 }, { "from": 500.0, "rate": 0.04 }, { "from": 3000.0, "rate": 0.05 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.02 }, { "from": 500.0, "rate": 0.04 }, { "from": 3000.0, "rate": 0.05 } ] }, "stdDeductionSingle": 3000.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Alabama DOR — individual income tax", "sourceUrl": "https://www.revenue.alabama.gov/" }, { "code": "AR", "name": "Arkansas", "type": "progressive", "flatRate": 0.0, "brackets": { "single": [ { "from": 0.0, "rate": 0.0 }, { "from": 5300.0, "rate": 0.02 }, { "from": 10600.0, "rate": 0.03 }, { "from": 15100.0, "rate": 0.039 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.0 }, { "from": 5300.0, "rate": 0.02 }, { "from": 10600.0, "rate": 0.03 }, { "from": 15100.0, "rate": 0.039 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.0 }, { "from": 5300.0, "rate": 0.02 }, { "from": 10600.0, "rate": 0.03 }, { "from": 15100.0, "rate": 0.039 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.0 }, { "from": 5300.0, "rate": 0.02 }, { "from": 10600.0, "rate": 0.03 }, { "from": 15100.0, "rate": 0.039 } ] }, "stdDeductionSingle": 2340.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Arkansas DFA — 2024 brackets", "sourceUrl": "https://www.dfa.arkansas.gov/income-tax/" }, { "code": "CA", "name": "California", "type": "progressive", "flatRate": 0.0, "brackets": { "single": [ { "from": 0.0, "rate": 0.01 }, { "from": 10412.0, "rate": 0.02 }, { "from": 24684.0, "rate": 0.04 }, { "from": 38959.0, "rate": 0.06 }, { "from": 54081.0, "rate": 0.08 }, { "from": 68350.0, "rate": 0.093 }, { "from": 349137.0, "rate": 0.103 }, { "from": 418961.0, "rate": 0.113 }, { "from": 698271.0, "rate": 0.123 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.01 }, { "from": 20824.0, "rate": 0.02 }, { "from": 49368.0, "rate": 0.04 }, { "from": 77918.0, "rate": 0.06 }, { "from": 108162.0, "rate": 0.08 }, { "from": 136700.0, "rate": 0.093 }, { "from": 698274.0, "rate": 0.103 }, { "from": 837922.0, "rate": 0.113 }, { "from": 1396542.0, "rate": 0.123 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.01 }, { "from": 10412.0, "rate": 0.02 }, { "from": 24684.0, "rate": 0.04 }, { "from": 38959.0, "rate": 0.06 }, { "from": 54081.0, "rate": 0.08 }, { "from": 68350.0, "rate": 0.093 }, { "from": 349137.0, "rate": 0.103 }, { "from": 418961.0, "rate": 0.113 }, { "from": 698271.0, "rate": 0.123 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.01 }, { "from": 20839.0, "rate": 0.02 }, { "from": 49371.0, "rate": 0.04 }, { "from": 63644.0, "rate": 0.06 }, { "from": 78765.0, "rate": 0.08 }, { "from": 93037.0, "rate": 0.093 }, { "from": 474824.0, "rate": 0.103 }, { "from": 569790.0, "rate": 0.113 }, { "from": 949649.0, "rate": 0.123 } ] }, "stdDeductionSingle": 5540.0, "stdDeductionJointOverride": 11080.0, "sourceLabel": "California FTB — 2024 tax rates (12.3% + 1% MHST not modeled)", "sourceUrl": "https://www.ftb.ca.gov/" }, { "code": "CT", "name": "Connecticut", "type": "progressive", "flatRate": 0.0, "brackets": { "single": [ { "from": 0.0, "rate": 0.02 }, { "from": 10000.0, "rate": 0.045 }, { "from": 50000.0, "rate": 0.055 }, { "from": 100000.0, "rate": 0.06 }, { "from": 200000.0, "rate": 0.065 }, { "from": 250000.0, "rate": 0.069 }, { "from": 500000.0, "rate": 0.0699 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.02 }, { "from": 20000.0, "rate": 0.045 }, { "from": 100000.0, "rate": 0.055 }, { "from": 200000.0, "rate": 0.06 }, { "from": 400000.0, "rate": 0.065 }, { "from": 500000.0, "rate": 0.069 }, { "from": 1000000.0, "rate": 0.0699 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.02 }, { "from": 10000.0, "rate": 0.045 }, { "from": 50000.0, "rate": 0.055 }, { "from": 100000.0, "rate": 0.06 }, { "from": 200000.0, "rate": 0.065 }, { "from": 250000.0, "rate": 0.069 }, { "from": 500000.0, "rate": 0.0699 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.02 }, { "from": 16000.0, "rate": 0.045 }, { "from": 80000.0, "rate": 0.055 }, { "from": 160000.0, "rate": 0.06 }, { "from": 320000.0, "rate": 0.065 }, { "from": 400000.0, "rate": 0.069 }, { "from": 800000.0, "rate": 0.0699 } ] }, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "CT DRS — 2024 brackets", "sourceUrl": "https://portal.ct.gov/DRS" }, { "code": "DC", "name": "District of Columbia", "type": "progressive", "flatRate": 0.0, "brackets": { "single": [ { "from": 0.0, "rate": 0.04 }, { "from": 10000.0, "rate": 0.06 }, { "from": 40000.0, "rate": 0.065 }, { "from": 60000.0, "rate": 0.085 }, { "from": 250000.0, "rate": 0.0925 }, { "from": 500000.0, "rate": 0.0975 }, { "from": 1000000.0, "rate": 0.1075 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.04 }, { "from": 10000.0, "rate": 0.06 }, { "from": 40000.0, "rate": 0.065 }, { "from": 60000.0, "rate": 0.085 }, { "from": 250000.0, "rate": 0.0925 }, { "from": 500000.0, "rate": 0.0975 }, { "from": 1000000.0, "rate": 0.1075 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.04 }, { "from": 10000.0, "rate": 0.06 }, { "from": 40000.0, "rate": 0.065 }, { "from": 60000.0, "rate": 0.085 }, { "from": 250000.0, "rate": 0.0925 }, { "from": 500000.0, "rate": 0.0975 }, { "from": 1000000.0, "rate": 0.1075 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.04 }, { "from": 10000.0, "rate": 0.06 }, { "from": 40000.0, "rate": 0.065 }, { "from": 60000.0, "rate": 0.085 }, { "from": 250000.0, "rate": 0.0925 }, { "from": 500000.0, "rate": 0.0975 }, { "from": 1000000.0, "rate": 0.1075 } ] }, 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{ "from": 4300.0, "rate": 0.0675 }, { "from": 10750.0, "rate": 0.0875 }, { "from": 125000.0, "rate": 0.099 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.0475 }, { "from": 8600.0, "rate": 0.0675 }, { "from": 21500.0, "rate": 0.0875 }, { "from": 250000.0, "rate": 0.099 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.0475 }, { "from": 4300.0, "rate": 0.0675 }, { "from": 10750.0, "rate": 0.0875 }, { "from": 125000.0, "rate": 0.099 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.0475 }, { "from": 8600.0, "rate": 0.0675 }, { "from": 21500.0, "rate": 0.0875 }, { "from": 250000.0, "rate": 0.099 } ] }, "stdDeductionSingle": 2745.0, "stdDeductionJointOverride": 5495.0, "sourceLabel": "Oregon DOR — 2024 brackets", "sourceUrl": "https://www.oregon.gov/dor/" }, { "code": "RI", "name": "Rhode Island", "type": "progressive", "flatRate": 0.0, "brackets": { "single": [ { "from": 0.0, "rate": 0.0375 }, { "from": 77450.0, "rate": 0.0475 }, { "from": 176050.0, "rate": 0.0599 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.0375 }, { "from": 77450.0, "rate": 0.0475 }, { "from": 176050.0, "rate": 0.0599 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.0375 }, { "from": 77450.0, "rate": 0.0475 }, { "from": 176050.0, "rate": 0.0599 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.0375 }, { "from": 77450.0, "rate": 0.0475 }, { "from": 176050.0, "rate": 0.0599 } ] }, "stdDeductionSingle": 10550.0, "stdDeductionJointOverride": 21150.0, "sourceLabel": "RI Div. Taxation — 2024", "sourceUrl": "https://tax.ri.gov/" }, { "code": "SC", "name": "South Carolina", "type": "progressive", "flatRate": 0.0, "brackets": { "single": [ { "from": 0.0, "rate": 0.0 }, { "from": 3460.0, "rate": 0.03 }, { "from": 17330.0, "rate": 0.064 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.0 }, { "from": 3460.0, "rate": 0.03 }, { "from": 17330.0, "rate": 0.064 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.0 }, { "from": 3460.0, "rate": 0.03 }, { "from": 17330.0, "rate": 0.064 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.0 }, { "from": 3460.0, "rate": 0.03 }, { "from": 17330.0, "rate": 0.064 } ] }, "stdDeductionSingle": 14600.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "SC DOR — 2024 simplified", "sourceUrl": "https://dor.sc.gov/" }, { "code": "VA", "name": "Virginia", "type": "progressive", "flatRate": 0.0, "brackets": { "single": [ { "from": 0.0, "rate": 0.02 }, { "from": 3000.0, "rate": 0.03 }, { "from": 5000.0, "rate": 0.05 }, { "from": 17000.0, "rate": 0.0575 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.02 }, { "from": 3000.0, "rate": 0.03 }, { "from": 5000.0, "rate": 0.05 }, { "from": 17000.0, "rate": 0.0575 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.02 }, { "from": 3000.0, "rate": 0.03 }, { "from": 5000.0, "rate": 0.05 }, { "from": 17000.0, "rate": 0.0575 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.02 }, { "from": 3000.0, "rate": 0.03 }, { "from": 5000.0, "rate": 0.05 }, { "from": 17000.0, "rate": 0.0575 } ] }, "stdDeductionSingle": 8000.0, "stdDeductionJointOverride": 16000.0, "sourceLabel": "Virginia Dept. of Taxation", "sourceUrl": "https://www.tax.virginia.gov/" }, { "code": "VT", "name": "Vermont", "type": "progressive", "flatRate": 0.0, "brackets": { "single": [ { "from": 0.0, "rate": 0.0335 }, { "from": 45400.0, "rate": 0.066 }, { "from": 110050.0, "rate": 0.076 }, { "from": 229550.0, "rate": 0.0875 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.0335 }, { "from": 75850.0, "rate": 0.066 }, { "from": 183400.0, "rate": 0.076 }, { "from": 279450.0, "rate": 0.0875 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.0335 }, { "from": 37925.0, "rate": 0.066 }, { "from": 91700.0, "rate": 0.076 }, { "from": 139725.0, "rate": 0.0875 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.0335 }, { "from": 60850.0, "rate": 0.066 }, { "from": 157150.0, "rate": 0.076 }, { "from": 254500.0, "rate": 0.0875 } ] }, "stdDeductionSingle": 7400.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "Vermont Dept. of Taxes", "sourceUrl": "https://tax.vermont.gov/" }, { "code": "WI", "name": "Wisconsin", "type": "progressive", "flatRate": 0.0, "brackets": { "single": [ { "from": 0.0, "rate": 0.035 }, { "from": 14320.0, "rate": 0.044 }, { "from": 28640.0, "rate": 0.053 }, { "from": 315310.0, "rate": 0.0765 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.035 }, { "from": 19090.0, "rate": 0.044 }, { "from": 38190.0, "rate": 0.053 }, { "from": 420420.0, "rate": 0.0765 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.035 }, { "from": 9545.0, "rate": 0.044 }, { "from": 19090.0, "rate": 0.053 }, { "from": 210210.0, "rate": 0.0765 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.035 }, { "from": 14320.0, "rate": 0.044 }, { "from": 28640.0, "rate": 0.053 }, { "from": 315310.0, "rate": 0.0765 } ] }, "stdDeductionSingle": 13230.0, "stdDeductionJointOverride": 24490.0, "sourceLabel": "Wisconsin DOR", "sourceUrl": "https://www.revenue.wi.gov/" }, { "code": "WV", "name": "West Virginia", "type": "progressive", "flatRate": 0.0, "brackets": { "single": [ { "from": 0.0, "rate": 0.0222 }, { "from": 10000.0, "rate": 0.0296 }, { "from": 25000.0, "rate": 0.0333 }, { "from": 40000.0, "rate": 0.0444 }, { "from": 60000.0, "rate": 0.0482 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.0222 }, { "from": 10000.0, "rate": 0.0296 }, { "from": 25000.0, "rate": 0.0333 }, { "from": 40000.0, "rate": 0.0444 }, { "from": 60000.0, "rate": 0.0482 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.0222 }, { "from": 5000.0, "rate": 0.0296 }, { "from": 12500.0, "rate": 0.0333 }, { "from": 20000.0, "rate": 0.0444 }, { "from": 30000.0, "rate": 0.0482 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.0222 }, { "from": 10000.0, "rate": 0.0296 }, { "from": 25000.0, "rate": 0.0333 }, { "from": 40000.0, "rate": 0.0444 }, { "from": 60000.0, "rate": 0.0482 } ] }, "stdDeductionSingle": 0.0, "stdDeductionJointOverride": 0.0, "sourceLabel": "WV State Tax Department — 2024 reform", "sourceUrl": "https://tax.wv.gov/" } ] }, "localities": { "taxYear": "2025", "appliesTo": [ "2024", "2025", "2026" ], "estimated": false, "count": 11, "entries": [ { "code": "NYC", "name": "New York City", "stateCode": "NY", "type": "progressive", "flatRate": 0.0, "nonResidentFlatRate": 0.0, "brackets": { "single": [ { "from": 0.0, "rate": 0.03078 }, { "from": 12000.0, "rate": 0.03762 }, { "from": 25000.0, "rate": 0.03819 }, { "from": 50000.0, "rate": 0.03876 } ], "marriedFilingSeparately": [ { "from": 0.0, "rate": 0.03078 }, { "from": 12000.0, "rate": 0.03762 }, { "from": 25000.0, "rate": 0.03819 }, { "from": 50000.0, "rate": 0.03876 } ], "headOfHousehold": [ { "from": 0.0, "rate": 0.03078 }, { "from": 12000.0, "rate": 0.03762 }, { "from": 25000.0, "rate": 0.03819 }, { "from": 50000.0, "rate": 0.03876 } ], "marriedFilingJointly": [ { "from": 0.0, "rate": 0.03078 }, { "from": 21600.0, "rate": 0.03762 }, { "from": 45000.0, "rate": 0.03819 }, { "from": 90000.0, "rate": 0.03876 } ] }, "nonResidentBrackets": null, "rateEffectiveFrom": "2026-01-01", "nonResidentNote": null, "sourceLabel": "NYS Pub. NYS-50 (2025) — NYC resident tax", "sourceUrl": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nyc.pdf" }, { "code": "YON", "name": "Yonkers (NY)", "stateCode": "NY", "type": "flat", "flatRate": 0.015, "nonResidentFlatRate": 0.005, "brackets": null, "nonResidentBrackets": null, "rateEffectiveFrom": "2026-01-01", "nonResidentNote": "Yonkers non-resident earnings tax (0.50%) applies only to wages physically earned in Yonkers; if you commute to a different work address, your actual liability may be zero.", "sourceLabel": "NYS — Yonkers resident surcharge + non-resident earnings tax", "sourceUrl": "https://www.tax.ny.gov/pit/file/nyc_yonkers_residents.htm" }, { "code": "PHI", "name": "Philadelphia (PA)", "stateCode": "PA", "type": "flat", "flatRate": 0.03735, "nonResidentFlatRate": 0.03425, "brackets": null, "nonResidentBrackets": null, "rateEffectiveFrom": "2026-07-01", "nonResidentNote": null, "sourceLabel": "City of Philadelphia — 3.735% resident / 3.425% non-resident, effective 1 July 2026", "sourceUrl": "https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/" }, { "code": "PIT", "name": "Pittsburgh (PA)", "stateCode": "PA", "type": "flat", "flatRate": 0.03, "nonResidentFlatRate": 0.01, "brackets": null, "nonResidentBrackets": null, "rateEffectiveFrom": "2026-01-01", "nonResidentNote": null, "sourceLabel": "Pittsburgh — 3.0% resident / 1.0% non-resident EIT", "sourceUrl": "https://pittsburghpa.gov/finance/tax-forms" }, { "code": "DET", "name": "Detroit (MI)", "stateCode": "MI", "type": "flat", "flatRate": 0.024, "nonResidentFlatRate": 0.012, "brackets": null, "nonResidentBrackets": null, "rateEffectiveFrom": "2013-01-01", "nonResidentNote": null, "sourceLabel": "City of Detroit — 2.4% resident / 1.2% non-resident", "sourceUrl": "https://detroitmi.gov/departments/office-chief-financial-officer/ocfo-divisions/office-treasury/income-tax" }, { "code": "BAL", "name": "Baltimore City (MD)", "stateCode": "MD", "type": "flat", "flatRate": 0.032, "nonResidentFlatRate": 0.0, "brackets": null, "nonResidentBrackets": null, "rateEffectiveFrom": "2026-01-01", "nonResidentNote": null, "sourceLabel": "Maryland Comptroller — Baltimore City local (residents only)", "sourceUrl": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/facts/withholding-tax-facts-2026.pdf" }, { "code": "KCM", "name": "Kansas City (MO)", "stateCode": "MO", "type": "flat", "flatRate": 0.01, "nonResidentFlatRate": 0.01, "brackets": null, "nonResidentBrackets": null, "rateEffectiveFrom": "2026-01-01", "nonResidentNote": null, "sourceLabel": "KCMO Earnings Tax — 1.0% on wages", "sourceUrl": "https://www.kcmo.gov/city-hall/departments/finance/earnings-tax-e-tax" }, { "code": "STL", "name": "St. Louis (MO)", "stateCode": "MO", "type": "flat", "flatRate": 0.01, "nonResidentFlatRate": 0.01, "brackets": null, "nonResidentBrackets": null, "rateEffectiveFrom": "1959-01-01", "nonResidentNote": null, "sourceLabel": "St. Louis Earnings Tax — 1.0% on wages", "sourceUrl": "https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/" }, { "code": "CLE", "name": "Cleveland (OH)", "stateCode": "OH", "type": "flat", "flatRate": 0.025, "nonResidentFlatRate": 0.025, "brackets": null, "nonResidentBrackets": null, "rateEffectiveFrom": "2020-01-01", "nonResidentNote": null, "sourceLabel": "Cleveland CCA — municipal income tax 2.5%", "sourceUrl": "https://www.ccaohio.gov/" }, { "code": "CMH", "name": "Columbus (OH)", "stateCode": "OH", "type": "flat", "flatRate": 0.025, "nonResidentFlatRate": 0.025, "brackets": null, "nonResidentBrackets": null, "rateEffectiveFrom": "2009-10-01", "nonResidentNote": null, "sourceLabel": "Columbus — municipal income tax 2.5%", "sourceUrl": "https://www.columbus.gov/Government/City-Auditor/Income-Tax-Division/General-Income-Tax-Information" }, { "code": "CIN", "name": "Cincinnati (OH)", "stateCode": "OH", "type": "flat", "flatRate": 0.018, "nonResidentFlatRate": 0.018, "brackets": null, "nonResidentBrackets": null, "rateEffectiveFrom": "2020-10-02", "nonResidentNote": null, "sourceLabel": "Cincinnati — municipal income tax 1.8%", "sourceUrl": "https://www.cincinnati-oh.gov/finance/income-taxes/" } ] }, "statePayrollTaxes": { "_note": "State payroll levies outside the income-tax engine. The calculator does NOT include these in its result.", "CA": { "name": "California State Disability Insurance (SDI)", "byYear": { "2025": { "rate": 0.012, "wageCap": null }, "2026": { "rate": 0.013, "wageCap": null } }, "wageCapNote": "SB 951 removed the SDI taxable wage ceiling effective 2024-01-01, so the rate applies to all wages with no cap.", "conflictNote": "A secondary source gives the 2025 rate as 1.1%, conflicting with the EDD contribution-rate page. The EDD figure of 1.2% is used here; the discrepancy is unresolved.", "sourceLabel": "California EDD — Contribution Rates, Withholding Schedules, and Meals and Lodging Values", "sourceUrl": "https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/" } } }