{ "meta": { "tax_year": 2026, "compiled": "2026-06-10", "compiled_by": "Claude (web research session; every block carries its source URLs)", "disclaimer": "All figures are for ESTIMATE purposes only — not tax advice. State figures are simplified approximations (state-specific deductions, exemptions, credits, and local/county taxes are NOT modeled unless noted).", "verification_status": "VERIFIED 2026-06-10 (build session): federal brackets, standard deduction, and QBI thresholds extracted directly from Rev. Proc. 2025-32 PDF (authoritative); MFJ 37% threshold resolved to $768,700; QBI thresholds corrected to $403,500 MFJ / $201,750 single per Rev. Proc. 2025-32 sec .26. Quarterly due dates + safe-harbor wording extracted directly from the 2026 Form 1040-ES PDF. All 51 state rows re-verified against a fresh fetch of the Tax Foundation 2026 state-rates page — exact match on every row.", "annual_refresh": "Each Nov–Dec: IRS Rev. Proc. (next-year inflation adjustments), SSA wage-base announcement, Tax Foundation state tables." }, "federal": { "brackets_single": { "value": [ { "rate": 0.10, "from": 0, "to": 12400 }, { "rate": 0.12, "from": 12400, "to": 50400 }, { "rate": 0.22, "from": 50400, "to": 105700 }, { "rate": 0.24, "from": 105700, "to": 201775 }, { "rate": 0.32, "from": 201775, "to": 256225 }, { "rate": 0.35, "from": 256225, "to": 640600 }, { "rate": 0.37, "from": 640600, "to": null } ], "sources": [ "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "https://taxfoundation.org/data/all/federal/2026-tax-brackets/", "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf" ] }, "brackets_mfj": { "value": [ { "rate": 0.10, "from": 0, "to": 24800 }, { "rate": 0.12, "from": 24800, "to": 100800 }, { "rate": 0.22, "from": 100800, "to": 211400 }, { "rate": 0.24, "from": 211400, "to": 403550 }, { "rate": 0.32, "from": 403550, "to": 512450 }, { "rate": 0.35, "from": 512450, "to": 768700 }, { "rate": 0.37, "from": 768700, "to": null } ], "note": "RESOLVED 2026-06-10: Rev. Proc. 2025-32 Table 1 (extracted from the PDF directly) confirms 37% begins above $768,700 for MFJ ('Over $768,700 — $206,583.50 plus 37% of the excess over $768,700'). The IRS newsroom '$768,600' was wrong.", "verified": true, "sources": [ "https://taxfoundation.org/data/all/federal/2026-tax-brackets/", "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf" ] }, "standard_deduction": { "value": { "single": 16100, "mfj": 32200, "hoh": 24150 }, "sources": [ "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "https://taxfoundation.org/data/all/federal/2026-tax-brackets/" ] }, "qbi_deduction": { "value": { "rate": 0.20, "threshold_single": 201750, "threshold_mfj": 403500, "phase_in_end_single": 276750, "phase_in_end_mfj": 553500 }, "note": "RESOLVED 2026-06-10 from Rev. Proc. 2025-32 sec .26 (extracted from the PDF directly): 2026 threshold amounts are $403,500 MFJ / $201,750 all-other (Tax Foundation's $403,500 was CORRECT; the earlier '$403,550 garble' theory was wrong, and the prior single value $201,775 was actually the MFS figure). Phase-in range ends: $553,500 MFJ / $276,750 single. Calculator model: 20% of qualified net SE income (capped at 20% of pre-QBI taxable income) below threshold; linearly phased OUT across the phase-in range; $0 above it (conservative no-W-2-wage/SSTB assumption, labeled 'simplified' in UI).", "verified": true, "sources": [ "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "https://taxfoundation.org/data/all/federal/2026-tax-brackets/" ] } }, "self_employment_tax": { "total_rate": { "value": 0.153, "components": { "social_security": 0.124, "medicare": 0.029 }, "sources": [ "https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes", "https://www.irs.gov/taxtopics/tc554" ] }, "net_earnings_factor": { "value": 0.9235, "note": "SE tax applies to 92.35% of net self-employment earnings.", "sources": [ "https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes" ] }, "ss_wage_base_2026": { "value": 184500, "note": "12.4% Social Security portion applies only up to this base (up from $176,100 in 2025).", "sources": [ "https://www.ssa.gov/news/en/cola/factsheets/2026.html", "https://www.ssa.gov/oact/cola/cbb.html", "https://tax.thomsonreuters.com/news/ssa-announces-social-security-taxable-wage-base-for-2026/" ] }, "additional_medicare": { "value": { "rate": 0.009, "threshold_single": 200000, "threshold_mfj": 250000, "threshold_mfs": 125000 }, "note": "0.9% Additional Medicare Tax above thresholds; no employer match; thresholds are NOT inflation-indexed.", "sources": [ "https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes" ] }, "half_se_tax_deduction": { "value": true, "note": "Deduct the employer-equivalent half of SE tax when computing AGI/income tax.", "sources": [ "https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes" ] } }, "w2_employee_side": { "fica_employee": { "value": { "social_security": 0.062, "medicare": 0.0145, "ss_wage_base": 184500 }, "note": "Employee share for the W-2 comparison column; same 0.9% Additional Medicare above $200k/$250k applies to wages.", "sources": [ "https://www.ssa.gov/news/en/cola/factsheets/2026.html", "https://www.irs.gov/taxtopics/tc554" ] } }, "quarterly_estimated": { "safe_harbor": { "value": { "pct_of_current_year": 0.90, "pct_of_prior_year": 1.00, "pct_of_prior_year_high_agi": 1.10, "high_agi_threshold": 150000, "high_agi_threshold_mfs": 75000 }, "note": "VERIFIED 2026-06-10 against the 2026 Form 1040-ES PDF text: withholding+credits must be at least the smaller of (a) 90% of the tax shown on the 2026 return or (b) 100% of the tax shown on the 2025 return (110% if 2025 AGI was over $150,000; $75,000 if MFS for 2026). Penalty also avoided if balance after withholding is under $1,000.", "verified": true, "sources": [ "https://www.irs.gov/pub/irs-pdf/f1040es.pdf", "https://www.irs.gov/forms-pubs/about-form-1040-es" ] }, "due_dates_2026": { "value": [ { "quarter": "Q1", "label": "1st payment", "date": "2026-04-15" }, { "quarter": "Q2", "label": "2nd payment", "date": "2026-06-15" }, { "quarter": "Q3", "label": "3rd payment", "date": "2026-09-15" }, { "quarter": "Q4", "label": "4th payment", "date": "2027-01-15" } ], "note": "VERIFIED 2026-06-10, extracted directly from the 2026 Form 1040-ES PDF ('1st payment April 15, 2026; 2nd June 15, 2026; 3rd Sept. 15, 2026; 4th Jan. 15, 2027'). The Jan 15, 2027 payment is not required if the 2026 return is filed by Feb 1, 2027 with the full balance paid. All four dates fall on business days.", "verified": true, "sources": [ "https://www.irs.gov/pub/irs-pdf/f1040es.pdf" ] } }, "states": { "model_note": "type=none → 0% on wage/SE income. type=flat → flat_rate on income (state deductions/exemptions ignored — labeled approximation). type=graduated → calculator uses a labeled APPROXIMATION: effective rate interpolated linearly from low_rate at $0 of taxable income to high_rate at top_threshold_single, capped at high_rate (thresholds for MFJ approximated as 2× single where unknown). This is intentionally simple and must be labeled 'approximate effective rate' in the UI everywhere it appears.", "source_all_states": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "verified": true, "verify_note": "RE-VERIFIED 2026-06-10 (build session): an independent fresh fetch of the Tax Foundation 2026 page returned all 51 rows; every row below matches exactly (type, rates, thresholds), including the previously garbled Washington (capital-gains-only, 0% on SE/wage income) and Missouri (2.0%-4.7%, top at $9,436) rows.", "list": { "AL": { "name": "Alabama", "type": "graduated", "low_rate": 0.02, "high_rate": 0.05, "top_threshold_single": 3000 }, "AK": { "name": "Alaska", "type": "none" }, "AZ": { "name": "Arizona", "type": "flat", "flat_rate": 0.025 }, "AR": { "name": "Arkansas", "type": "graduated", "low_rate": 0.02, "high_rate": 0.039, "top_threshold_single": 4600 }, "CA": { "name": "California", "type": "graduated", "low_rate": 0.01, "high_rate": 0.133, "top_threshold_single": 1000000, "note": "13.3% incl. 1% mental-health surcharge; CA SDI on wages not modeled." }, "CO": { "name": "Colorado", "type": "flat", "flat_rate": 0.044 }, "CT": { "name": "Connecticut", "type": "graduated", "low_rate": 0.02, "high_rate": 0.0699, "top_threshold_single": 500000 }, "DE": { "name": "Delaware", "type": "graduated", "low_rate": 0.022, "high_rate": 0.066, "top_threshold_single": 60000 }, "DC": { "name": "District of Columbia", "type": "graduated", "low_rate": 0.04, "high_rate": 0.1075, "top_threshold_single": 1000000 }, "FL": { "name": "Florida", "type": "none" }, "GA": { "name": "Georgia", "type": "flat", "flat_rate": 0.0519 }, "HI": { "name": "Hawaii", "type": "graduated", "low_rate": 0.014, "high_rate": 0.11, "top_threshold_single": 325000 }, "ID": { "name": "Idaho", "type": "flat", "flat_rate": 0.053 }, "IL": { "name": "Illinois", "type": "flat", "flat_rate": 0.0495 }, "IN": { "name": "Indiana", "type": "flat", "flat_rate": 0.0295, "note": "County income taxes (≈0.5–3%) exist on top — flagged in UI footnote, not modeled." }, "IA": { "name": "Iowa", "type": "flat", "flat_rate": 0.038 }, "KS": { "name": "Kansas", "type": "graduated", "low_rate": 0.052, "high_rate": 0.0558, "top_threshold_single": 23000 }, "KY": { "name": "Kentucky", "type": "flat", "flat_rate": 0.035, "note": "Cut from 4.0% effective 2026-01-01." }, "LA": { "name": "Louisiana", "type": "flat", "flat_rate": 0.03 }, "ME": { "name": "Maine", "type": "graduated", "low_rate": 0.058, "high_rate": 0.0715, "top_threshold_single": 64849 }, "MD": { "name": "Maryland", "type": "graduated", "low_rate": 0.02, "high_rate": 0.065, "top_threshold_single": 1000000, "note": "Mandatory county income taxes (≈2.25–3.3%) on top — UI footnote, not modeled. New 6.25/6.50% brackets added 2025." }, "MA": { "name": "Massachusetts", "type": "graduated", "low_rate": 0.05, "high_rate": 0.09, "top_threshold_single": 1083150, "note": "5% flat + 4% millionaire surtax above threshold." }, "MI": { "name": "Michigan", "type": "flat", "flat_rate": 0.0425, "note": "Some cities (e.g., Detroit) levy local income tax — footnote only." }, "MN": { "name": "Minnesota", "type": "graduated", "low_rate": 0.0535, "high_rate": 0.0985, "top_threshold_single": 203150 }, "MS": { "name": "Mississippi", "type": "flat", "flat_rate": 0.04, "note": "Cut effective 2026-01-01." }, "MO": { "name": "Missouri", "type": "graduated", "low_rate": 0.02, "high_rate": 0.047, "top_threshold_single": 9436 }, "MT": { "name": "Montana", "type": "graduated", "low_rate": 0.047, "high_rate": 0.0565, "top_threshold_single": 47500, "note": "Top rate cut to 5.65% in 2026 (5.4% in 2027)." }, "NE": { "name": "Nebraska", "type": "graduated", "low_rate": 0.0246, "high_rate": 0.0455, "top_threshold_single": 24760 }, "NV": { "name": "Nevada", "type": "none" }, "NH": { "name": "New Hampshire", "type": "none", "note": "Interest & dividends tax repealed effective 2025 — no individual income tax." }, "NJ": { "name": "New Jersey", "type": "graduated", "low_rate": 0.014, "high_rate": 0.1075, "top_threshold_single": 1000000 }, "NM": { "name": "New Mexico", "type": "graduated", "low_rate": 0.015, "high_rate": 0.059, "top_threshold_single": 210000 }, "NY": { "name": "New York", "type": "graduated", "low_rate": 0.039, "high_rate": 0.109, "top_threshold_single": 25000000, "note": "Top 10.9% only above $25M; NYC local tax not modeled — footnote. Practical top for most filers is far lower; the interpolation approximation handles this poorly above ~$1M — UI shows 'approximation' label." }, "NC": { "name": "North Carolina", "type": "flat", "flat_rate": 0.0399, "note": "Cut effective 2026-01-01." }, "ND": { "name": "North Dakota", "type": "graduated", "low_rate": 0.0195, "high_rate": 0.025, "top_threshold_single": 244825 }, "OH": { "name": "Ohio", "type": "flat", "flat_rate": 0.0275, "note": "Flat from 2026; low incomes (≈< $26.7k) effectively exempt — approximation overstates tax there." }, "OK": { "name": "Oklahoma", "type": "graduated", "low_rate": 0.025, "high_rate": 0.045, "top_threshold_single": 7200, "note": "Six brackets collapsed to three, top 4.5%, effective 2026-01-01." }, "OR": { "name": "Oregon", "type": "graduated", "low_rate": 0.0475, "high_rate": 0.099, "top_threshold_single": 125000 }, "PA": { "name": "Pennsylvania", "type": "flat", "flat_rate": 0.0307, "note": "Local earned-income taxes (≈1–3%) common — footnote only." }, "RI": { "name": "Rhode Island", "type": "graduated", "low_rate": 0.0375, "high_rate": 0.0599, "top_threshold_single": 186450 }, "SC": { "name": "South Carolina", "type": "graduated", "low_rate": 0.0, "high_rate": 0.06, "top_threshold_single": 18230 }, "SD": { "name": "South Dakota", "type": "none" }, "TN": { "name": "Tennessee", "type": "none" }, "TX": { "name": "Texas", "type": "none" }, "UT": { "name": "Utah", "type": "flat", "flat_rate": 0.045 }, "VT": { "name": "Vermont", "type": "graduated", "low_rate": 0.0335, "high_rate": 0.0875, "top_threshold_single": 249700 }, "VA": { "name": "Virginia", "type": "graduated", "low_rate": 0.02, "high_rate": 0.0575, "top_threshold_single": 17000 }, "WA": { "name": "Washington", "type": "none", "note": "Taxes capital gains only — does NOT apply to wage/SE income; treated as 0% here with footnote." }, "WV": { "name": "West Virginia", "type": "graduated", "low_rate": 0.0222, "high_rate": 0.0482, "top_threshold_single": 60000 }, "WI": { "name": "Wisconsin", "type": "graduated", "low_rate": 0.035, "high_rate": 0.0765, "top_threshold_single": 332720 }, "WY": { "name": "Wyoming", "type": "none" } } }, "affiliate_slots_config": { "enabled": false, "note": "Slots render nothing while disabled:false. Arthur flips to true + pastes tracked links after program approval.", "programs": [ { "name": "Keeper", "signup_url": "https://www.keepertax.com/become-an-affiliate", "payout_claim": "up to $20 per referral via Tune", "link": "" }, { "name": "FlyFin", "signup_url": "https://flyfin.tax/flyfin-affiliate-program", "payout_claim": "$25 per successful subscription", "link": "" }, { "name": "QuickBooks (Intuit)", "signup_url": "https://quickbooks.intuit.com/partners/qbbusinessaffiliates/", "payout_claim": "up to $250 per confirmed subscription (business affiliate tier); consumer links also via CJ/Impact", "link": "" } ] } }