{
"schema":"quantcalc-state-tax-engine-config/1",
"engine_version":"1.5.0",
"tax_year":2026,
"fields":[
{"name":"num_brackets_single","type":"integer","group":"brackets","meaning":"Brackets in the single schedule (0 = no broad income tax)"},
{"name":"num_brackets_mfj","type":"integer","group":"brackets","meaning":"Brackets in the married-filing-jointly schedule"},
{"name":"num_brackets_hoh","type":"integer","group":"brackets","meaning":"Brackets in a distinct head-of-household schedule (0 = HOH uses the single schedule)"},
{"name":"mfj_schedule_equals_single","type":"boolean","group":"brackets","meaning":"One schedule for every filing status; MFS uses it unscaled with the single deduction"},
{"name":"std_deduction_single","type":"number","group":"deductions","meaning":"Standard deduction (or folded personal exemption), single/MFS"},
{"name":"std_deduction_mfj","type":"number","group":"deductions","meaning":"Standard deduction (or folded personal exemption), MFJ"},
{"name":"std_deduction_hoh","type":"number","group":"deductions","meaning":"Head-of-household standard deduction (0 = the single amount)"},
{"name":"std_deduction_phaseout_start_single","type":"number","group":"deductions","meaning":"Income above which the standard deduction phases out, single"},
{"name":"std_deduction_phaseout_start_mfj","type":"number","group":"deductions","meaning":"Income above which the standard deduction phases out, MFJ"},
{"name":"std_deduction_phaseout_denom_single","type":"number","group":"deductions","meaning":"Width of the standard-deduction phase-out, single"},
{"name":"std_deduction_phaseout_denom_mfj","type":"number","group":"deductions","meaning":"Width of the standard-deduction phase-out, MFJ"},
{"name":"personal_exemption_single","type":"number","group":"deductions","meaning":"Personal exemption subtracted in addition to the standard deduction, single"},
{"name":"personal_exemption_mfj","type":"number","group":"deductions","meaning":"Personal exemption subtracted in addition to the standard deduction, MFJ"},
{"name":"exemption_phaseout_start_single","type":"number","group":"deductions","meaning":"Income above which the exemption phases out, single (CT)"},
{"name":"exemption_phaseout_start_mfj","type":"number","group":"deductions","meaning":"Income above which the exemption phases out, MFJ (CT)"},
{"name":"exemption_phaseout_range_single","type":"number","group":"deductions","meaning":"Width of the exemption phase-out, single (CT)"},
{"name":"exemption_phaseout_range_mfj","type":"number","group":"deductions","meaning":"Width of the exemption phase-out, MFJ (CT)"},
{"name":"exemption_credit_per","type":"number","group":"credits","meaning":"Nonrefundable credit per exemption (1 single, 2 MFJ)"},
{"name":"senior_credit_per","type":"number","group":"credits","meaning":"Additional nonrefundable credit per taxpayer at or above the senior age"},
{"name":"credit_senior_min_age","type":"integer","group":"credits","meaning":"Age for the additional senior credit"},
{"name":"taxpayer_credit_rate","type":"number","group":"credits","meaning":"Taxpayer tax credit rate on the deduction base (UT); nonzero means no deduction is subtracted"},
{"name":"taxpayer_credit_phaseout_rate","type":"number","group":"credits","meaning":"Taxpayer credit reduction per dollar of taxable income over the base"},
{"name":"taxpayer_credit_phaseout_base_single","type":"number","group":"credits","meaning":"Taxpayer credit phase-out base, single/MFS"},
{"name":"taxpayer_credit_phaseout_base_mfj","type":"number","group":"credits","meaning":"Taxpayer credit phase-out base, MFJ"},
{"name":"taxpayer_credit_phaseout_base_hoh","type":"number","group":"credits","meaning":"Taxpayer credit phase-out base, HOH"},
{"name":"senior_subtraction_single","type":"number","group":"senior","meaning":"Subtraction from the base at or above the senior age, single"},
{"name":"senior_subtraction_mfj","type":"number","group":"senior","meaning":"Subtraction from the base at or above the senior age, MFJ"},
{"name":"senior_subtraction_min_age","type":"integer","group":"senior","meaning":"Age for the senior subtraction"},
{"name":"senior_subtraction_lowincome_bonus_single","type":"number","group":"senior","meaning":"Extra senior subtraction below the low-income test, single"},
{"name":"senior_subtraction_lowincome_bonus_mfj","type":"number","group":"senior","meaning":"Extra senior subtraction below the low-income test, MFJ"},
{"name":"senior_subtraction_lowincome_agi","type":"number","group":"senior","meaning":"Income below which the extra senior subtraction applies"},
{"name":"taxes_ss","type":"boolean","group":"social_security","meaning":"The state taxes some federally-taxable Social Security"},
{"name":"ss_rule","type":"enum","group":"social_security","meaning":"Which statutory Social Security formula applies"},
{"name":"ss_exempt_agi_single","type":"number","group":"social_security","meaning":"Income threshold for the Social Security exemption, single"},
{"name":"ss_exempt_agi_mfj","type":"number","group":"social_security","meaning":"Income threshold for the Social Security exemption, MFJ"},
{"name":"ss_exempt_agi_mfs","type":"number","group":"social_security","meaning":"Dedicated MFS threshold (0 = the single threshold)"},
{"name":"ss_hoh_uses_mfj","type":"boolean","group":"social_security","meaning":"Head of household uses the MFJ threshold"},
{"name":"ss_ct_quarter_of_gross","type":"boolean","group":"social_security","meaning":"Above the threshold, 25% of GROSS benefits is included (CT worksheet)"},
{"name":"exempts_qualified_retirement_income","type":"boolean","group":"retirement","meaning":"Full exclusion of pension and IRA/401(k) distributions (age-gated by retirement_exclusion_min_age)"},
{"name":"retirement_income_exclusion_single","type":"number","group":"retirement","meaning":"Capped retirement-income exclusion, single (per taxpayer)"},
{"name":"retirement_income_exclusion_mfj","type":"number","group":"retirement","meaning":"Capped retirement-income exclusion, MFJ (both spouses)"},
{"name":"retirement_exclusion_min_age","type":"integer","group":"retirement","meaning":"Age for the full exclusion or the full cap"},
{"name":"retirement_exclusion_partial_single","type":"number","group":"retirement","meaning":"Lower-tier cap for a younger age band, single"},
{"name":"retirement_exclusion_partial_mfj","type":"number","group":"retirement","meaning":"Lower-tier cap for a younger age band, MFJ"},
{"name":"retirement_exclusion_partial_min_age","type":"integer","group":"retirement","meaning":"Age for the lower-tier cap"},
{"name":"retirement_exclusion_income_limit","type":"number","group":"retirement","meaning":"Income limit for the exclusion, single"},
{"name":"retirement_exclusion_income_limit_mfj","type":"number","group":"retirement","meaning":"Income limit for the exclusion, MFJ"},
{"name":"retirement_exclusion_income_is_ramp","type":"boolean","group":"retirement","meaning":"The income limit phases the exclusion out instead of a cliff"},
{"name":"retirement_exclusion_income_range_single","type":"number","group":"retirement","meaning":"Phase-out width over the income limit, single"},
{"name":"retirement_exclusion_income_range_mfj","type":"number","group":"retirement","meaning":"Phase-out width over the income limit, MFJ"},
{"name":"retirement_exclusion_income_ramp_subtractive","type":"boolean","group":"retirement","meaning":"Over-limit dollars are subtracted from the exclusion (MO-A worksheet)"},
{"name":"retirement_exclusion_income_excludes_ss","type":"boolean","group":"retirement","meaning":"The income test leaves out taxable Social Security"},
{"name":"retirement_exclusion_reduced_by_ss","type":"boolean","group":"retirement","meaning":"The cap is reduced dollar for dollar by Social Security received"},
{"name":"retirement_exclusion_pools_investment_income","type":"boolean","group":"retirement","meaning":"One per-taxpayer cap covers distributions, conversions and long-term gains"},
{"name":"retirement_exclusion_ira_min_age","type":"integer","group":"retirement","meaning":"Age before which IRA-sourced dollars cannot draw the cap (employer plans have no gate)"},
{"name":"age_deduction_any_income","type":"boolean","group":"retirement","meaning":"The capped amount is an age deduction against any income, not a retirement exclusion (VA)"},
{"name":"partial_exclusion_pct_bands","type":"boolean","group":"retirement","meaning":"Graduated percentage bands by income (NJ)"},
{"name":"ct_pension_phasedown","type":"boolean","group":"retirement","meaning":"Stepwise deductible percentage by income (CT)"},
{"name":"exclusion_cap_per_taxpayer","type":"boolean","group":"retirement","meaning":"The cap is per taxpayer against each spouse's own income when a spouse split is supplied"},
{"name":"exclusion_pension_sourced_only","type":"boolean","group":"retirement","meaning":"Only pension/annuity dollars draw the cap; IRA dollars are taxed"},
{"name":"pension_income_fully_exempt","type":"boolean","group":"pension","meaning":"Employer/defined-benefit pension dollars are fully exempt (AL)"},
{"name":"public_pension_fully_exempt","type":"boolean","group":"pension","meaning":"Public (or employer-funded) pension dollars are exempt"},
{"name":"public_pension_exclusion_cap_single","type":"number","group":"pension","meaning":"Cap on the public-pension exemption, per taxpayer (0 = uncapped)"},
{"name":"public_pension_exclusion_cap_mfj","type":"number","group":"pension","meaning":"Cap on the public-pension exemption, MFJ"},
{"name":"public_pension_excl_reduced_by_taxable_ss","type":"boolean","group":"pension","meaning":"The public-pension exemption is reduced by the taxable-Social-Security exemption (MO)"},
{"name":"conversion_eligible_for_capped_exclusion","type":"boolean","group":"conversion","meaning":"A Roth conversion draws the capped exclusion"},
{"name":"conversion_exclusion_min_age","type":"integer","group":"conversion","meaning":"Age at which a conversion may draw the cap"},
{"name":"conversion_exempt_regardless_of_age","type":"boolean","group":"conversion","meaning":"A conversion is exempt at any age even though distributions are age-gated (MS)"},
{"name":"taxes_ltcg_as_ordinary","type":"boolean","group":"capital_gains","meaning":"Long-term gains enter the base as ordinary income"},
{"name":"ltcg_inclusion_ratio","type":"number","group":"capital_gains","meaning":"Share of net long-term gain entering the base (0 = all of it)"},
{"name":"cg_flat_exclusion","type":"number","group":"capital_gains","meaning":"First dollars of gain excluded"},
{"name":"exempts_short_term_gains","type":"boolean","group":"capital_gains","meaning":"Short-term gains are exempt too"},
{"name":"cg_alt_rate","type":"number","group":"capital_gains","meaning":"Alternative maximum rate on net long-term gain"},
{"name":"cg_own_rate_low","type":"number","group":"capital_gains","meaning":"Own lower capital-gains rate (two-rate schedule)"},
{"name":"cg_own_rate_high","type":"number","group":"capital_gains","meaning":"Own upper capital-gains rate (two-rate schedule)"},
{"name":"cg_surcharge_rate","type":"number","group":"capital_gains","meaning":"Surcharge on net capital gain above an income threshold"},
{"name":"cg_surcharge_agi_threshold","type":"number","group":"capital_gains","meaning":"Income threshold for the capital-gains surcharge"},
{"name":"cg_excise_rate","type":"number","group":"capital_gains","meaning":"Capital-gains excise rate (no-income-tax state)"},
{"name":"cg_excise_deduction","type":"number","group":"capital_gains","meaning":"Capital-gains excise standard deduction"},
{"name":"cg_excise_high_rate","type":"number","group":"capital_gains","meaning":"Additional excise rate above the high threshold"},
{"name":"cg_excise_high_threshold","type":"number","group":"capital_gains","meaning":"Taxable gain above which the additional excise applies"},
{"name":"top_surtax_rate","type":"number","group":"surtax","meaning":"Flat surtax on taxable income over the threshold"},
{"name":"top_surtax_threshold","type":"number","group":"surtax","meaning":"Surtax threshold"},
{"name":"top_surtax_threshold_indexed","type":"boolean","group":"surtax","meaning":"The surtax threshold is inflation-indexed"},
{"name":"ny_recapture","type":"boolean","group":"surtax","meaning":"Tax-benefit recapture (NY)"},
{"name":"ct_addback_recapture","type":"boolean","group":"surtax","meaning":"2% phase-out add-back and benefit recapture (CT)"},
{"name":"fit_deduction_full","type":"boolean","group":"federal","meaning":"Full federal income tax is deductible"},
{"name":"fit_deduction_cap_single","type":"number","group":"federal","meaning":"Cap on the federal-tax subtraction, single/HOH"},
{"name":"fit_deduction_cap_mfj","type":"number","group":"federal","meaning":"Cap on the federal-tax subtraction, MFJ"},
{"name":"fit_phaseout_start_single","type":"number","group":"federal","meaning":"Income at which the federal-tax cap starts to step down, single"},
{"name":"fit_phaseout_start_mfj","type":"number","group":"federal","meaning":"Income at which the federal-tax cap starts to step down, MFJ/HOH"},
{"name":"fit_phaseout_step_single","type":"number","group":"federal","meaning":"Width of each 20% step, single"},
{"name":"fit_phaseout_step_mfj","type":"number","group":"federal","meaning":"Width of each 20% step, MFJ/HOH"},
{"name":"fit_excludes_niit","type":"boolean","group":"federal","meaning":"The deductible federal tax excludes the net investment income tax"},
{"name":"state_base_is_federal_taxable_income","type":"boolean","group":"federal","meaning":"The state base starts from federal taxable income when the caller supplies it"},
{"name":"local_tax_applies","type":"boolean","group":"local","meaning":"A local income tax rides on the state taxable base"},
{"name":"local_tax_rate","type":"number","group":"local","meaning":"Default local rate (overridable per request)"},
{"name":"military_treatment","type":"enum","group":"military","meaning":"Military retirement treatment (exempt, capped, percent, credit, taxable)"},
{"name":"military_cap","type":"number","group":"military","meaning":"Military pay exempt per taxpayer at or above the age split (optional cap for the percent rule)"},
{"name":"military_cap_mfj","type":"number","group":"military","meaning":"Military cap per joint return (0 = per taxpayer)"},
{"name":"military_min_age","type":"integer","group":"military","meaning":"Age splitting the two military tiers (0 = one tier)"},
{"name":"military_cap_young","type":"number","group":"military","meaning":"Military pay exempt per taxpayer below the age split"},
{"name":"military_pct","type":"number","group":"military","meaning":"Share of military pay exempt (percent rule)"},
{"name":"military_income_limit_single","type":"number","group":"military","meaning":"Income limit for the military exemption, single"},
{"name":"military_income_limit_mfj","type":"number","group":"military","meaning":"Income limit for the military exemption, MFJ"},
{"name":"military_income_range_single","type":"number","group":"military","meaning":"Phase-out width above the military income limit, single (0 = cliff)"},
{"name":"military_income_range_mfj","type":"number","group":"military","meaning":"Phase-out width above the military income limit, MFJ"},
{"name":"military_remainder_general","type":"boolean","group":"military","meaning":"Military pay the military rule does not exempt is a pension for the general retirement rules"},
{"name":"military_earned_bonus","type":"number","group":"military","meaning":"Extra military exemption below the age split when own earned income exceeds the threshold"},
{"name":"military_earned_threshold","type":"number","group":"military","meaning":"Earned income needed for the extra military exemption"},
{"name":"military_cap_reduced_by_ss","type":"boolean","group":"military","meaning":"The military cap is reduced by the taxpayer's own Social Security"},
{"name":"military_credit_rate","type":"number","group":"military","meaning":"Credit rate on military pay in the base (credit rule)"},
{"name":"military_reduces_general","type":"integer","group":"military","meaning":"Military exclusion reduces: 1 = the general retirement cap, 2 = the senior subtraction (bitmask)"},
{"name":"earned_income_in_retirement_exclusion","type":"number","group":"wages","meaning":"Earned income per taxpayer that counts toward the retirement exclusion"},
{"name":"married_couple_credit_rate","type":"number","group":"wages","meaning":"Married couple credit rate on the lower-earning spouse's earned income"},
{"name":"married_couple_credit_max","type":"number","group":"wages","meaning":"Married couple credit maximum"},
{"name":"joint_filing_credit","type":"boolean","group":"wages","meaning":"Joint filing credit when each spouse has qualifying income"},
{"name":"exclusion_cap_per_return","type":"boolean","group":"couples","meaning":"With both ages known, the retirement cap is per return and met when either spouse qualifies"},
{"name":"exclusion_cap_pooled_if_both_qualify","type":"boolean","group":"couples","meaning":"Per-return cap when both spouses qualify, per taxpayer otherwise"},
{"name":"senior_subtraction_own_income","type":"boolean","group":"couples","meaning":"Each qualifying spouse's senior subtraction is limited to that spouse's own income"},
{"name":"std_deduction_mfs","type":"number","group":"deductions","meaning":"MFS standard deduction where it is neither half the MFJ one nor the single one (0 = the default rule)"},
{"name":"std_deduction_phaseout_start_hoh","type":"number","group":"deductions","meaning":"Income above which the standard deduction phases out, HOH (0 = single values)"},
{"name":"std_deduction_phaseout_denom_hoh","type":"number","group":"deductions","meaning":"Width of the standard-deduction phase-out, HOH"},
{"name":"std_deduction_phaseout_start_mfs","type":"number","group":"deductions","meaning":"Income above which the standard deduction phases out, MFS (0 = single values)"},
{"name":"std_deduction_phaseout_denom_mfs","type":"number","group":"deductions","meaning":"Width of the standard-deduction phase-out, MFS"},
{"name":"std_phaseout_hoh_floor_single","type":"boolean","group":"deductions","meaning":"The HOH deduction never falls below the single deduction at the same income"},
{"name":"personal_exemption_hoh","type":"number","group":"deductions","meaning":"Personal exemption, HOH, where it differs from single (0 = single)"},
{"name":"exemption_tier_count","type":"integer","group":"deductions","meaning":"Number of income tiers for the per-exemption amount (0 = a flat exemption)"},
{"name":"exemption_tier_amount","type":"number[4]","group":"deductions","meaning":"Per-exemption amount for each income tier"},
{"name":"exemption_tier_agi_single","type":"number[4]","group":"deductions","meaning":"Upper income of each exemption tier, single/MFS"},
{"name":"exemption_tier_agi_joint","type":"number[4]","group":"deductions","meaning":"Upper income of each exemption tier, MFJ"},
{"name":"exemption_tier_hoh_joint","type":"boolean","group":"deductions","meaning":"HOH uses the joint exemption tiers"},
{"name":"exemption_tier_amount_above","type":"number","group":"deductions","meaning":"Per-exemption amount above the last tier"},
{"name":"exemption_phaseout_step","type":"number","group":"deductions","meaning":"Exemption lost in whole steps of this size (0 = linear)"},
{"name":"exemption_phaseout_start_hoh","type":"number","group":"deductions","meaning":"Income above which the exemption phases out, HOH (0 = single)"},
{"name":"exemption_phaseout_start_mfs","type":"number","group":"deductions","meaning":"Income above which the exemption phases out, MFS (0 = single)"},
{"name":"taxpayer_credit_aged_add_single","type":"number","group":"credits","meaning":"Federal additional standard deduction per 65+ taxpayer added to the taxpayer-credit base, single/HOH"},
{"name":"taxpayer_credit_aged_add_married","type":"number","group":"credits","meaning":"Same, married"},
{"name":"mfj_zero_band_per_spouse","type":"boolean","group":"brackets","meaning":"On a joint return each spouse's income gets its own 0% first bracket"},
{"name":"bracket_cliff_amount","type":"number","group":"brackets","meaning":"Fixed amount owed once bracket income exceeds the threshold"},
{"name":"bracket_cliff_threshold","type":"number","group":"brackets","meaning":"Income above which the fixed amount is owed"},
{"name":"top_surtax_threshold_mfj","type":"number","group":"surtax","meaning":"Surtax threshold, MFJ (0 = the single threshold)"},
{"name":"top_surtax_threshold_hoh","type":"number","group":"surtax","meaning":"Surtax threshold, HOH (0 = the single threshold)"},
{"name":"top_surtax_threshold_mfs","type":"number","group":"surtax","meaning":"Surtax threshold, MFS (0 = the single threshold)"},
{"name":"min_tax_agi_rate","type":"number","group":"surtax","meaning":"Minimum tax as a share of federal AGI above the threshold"},
{"name":"min_tax_agi_threshold","type":"number","group":"surtax","meaning":"Federal AGI above which the minimum tax applies"},
{"name":"ny_recapture_first_flat","type":"boolean","group":"surtax","meaning":"The first recapture step applies the next bracket's flat rate to all taxable income (NY worksheet)"},
{"name":"partial_exclusion_pct_of_whole","type":"boolean","group":"retirement","meaning":"In the graduated bands the percentage applies to the whole pension, limited to the eligible amount"},
{"name":"retirement_income_exclusion_mfs","type":"number","group":"retirement","meaning":"Retirement exclusion cap, MFS (0 = the single cap)"},
{"name":"ct_pension_hoh_single_column","type":"boolean","group":"retirement","meaning":"Head of household uses the single column of the income-tested percentage table"},
{"name":"ct_conversion_in_phasedown","type":"boolean","group":"conversion","meaning":"A taxable Roth conversion draws the income-tested IRA percentage"},
{"name":"co_cap_per_spouse_household","type":"boolean","group":"couples","meaning":"Without a spouse age the pension and Social Security subtraction is still per spouse, at the household age"},
{"name":"senior_subtraction_reduced_by_ss","type":"boolean","group":"senior","meaning":"The age-65 subtraction is reduced by the taxpayer's own taxable Social Security and public-pension modifications"},
{"name":"num_brackets_mfs","type":"integer","group":"brackets","meaning":"Brackets in a published married-filing-separately schedule (0 = the state's MFS rule)"},
{"name":"std_deduction_aged_add_unmarried","type":"number","group":"deductions","meaning":"Additional standard deduction per taxpayer 65 or older, single/HOH (part of the phased-out deduction)"},
{"name":"std_deduction_aged_add_married","type":"number","group":"deductions","meaning":"Additional standard deduction per spouse 65 or older, MFJ/MFS"},
{"name":"exemption_ratable_phaseout_start_single","type":"number","group":"deductions","meaning":"Income above which the personal exemption phases out ratably, single (0 = no phase-out)"},
{"name":"exemption_ratable_phaseout_start_mfj","type":"number","group":"deductions","meaning":"Same, MFJ"},
{"name":"exemption_ratable_phaseout_start_hoh","type":"number","group":"deductions","meaning":"Same, HOH"},
{"name":"exemption_ratable_phaseout_start_mfs","type":"number","group":"deductions","meaning":"Same, MFS"},
{"name":"exemption_ratable_phaseout_range","type":"number","group":"deductions","meaning":"Width of the ratable exemption phase-out"},
{"name":"exemption_ratable_phaseout_range_mfs","type":"number","group":"deductions","meaning":"Width of the ratable exemption phase-out, MFS (0 = the general width)"},
{"name":"senior_lowinc_exemption","type":"number","group":"senior","meaning":"Extra exemption per taxpayer at the age below when federal AGI is at most the filing-status limit"},
{"name":"senior_lowinc_min_age","type":"integer","group":"senior","meaning":"Age for the low-income extra exemption"},
{"name":"senior_lowinc_agi_single","type":"number","group":"senior","meaning":"Federal AGI limit for the low-income extra exemption, single"},
{"name":"senior_lowinc_agi_mfj","type":"number","group":"senior","meaning":"Same, MFJ"},
{"name":"senior_lowinc_agi_mfs","type":"number","group":"senior","meaning":"Same, MFS"},
{"name":"senior_lowinc_agi_hoh","type":"number","group":"senior","meaning":"Same, HOH"},
{"name":"senior_lowinc_agi_excludes_conversion","type":"boolean","group":"senior","meaning":"Roth-conversion income is left out of the low-income AGI test"},
{"name":"noncov_pension_cap_single","type":"number","group":"retirement","meaning":"Subtraction for a public pension earned without Social Security coverage, per return, single/HOH/MFS (needs the caller's say-so)"},
{"name":"noncov_pension_cap_mfj","type":"number","group":"retirement","meaning":"Same, MFJ"},
{"name":"noncov_pension_phaseout_start_single","type":"number","group":"retirement","meaning":"Income above which that subtraction phases out, single/HOH"},
{"name":"noncov_pension_phaseout_start_mfj","type":"number","group":"retirement","meaning":"Same, MFJ"},
{"name":"noncov_pension_phaseout_start_mfs","type":"number","group":"retirement","meaning":"Same, MFS (0 = the single start)"},
{"name":"noncov_pension_phaseout_step","type":"number","group":"retirement","meaning":"The subtraction falls by the step percentage for each step of income (or part) over the start"},
{"name":"noncov_pension_phaseout_step_pct","type":"number","group":"retirement","meaning":"Share of the subtraction lost per step"},
{"name":"noncov_pension_phaseout_range","type":"number","group":"retirement","meaning":"Width over which the subtraction phases out linearly (when there is no step)"},
{"name":"noncov_pension_elect_vs_ss","type":"boolean","group":"retirement","meaning":"The subtraction is elected instead of the Social Security exclusion; the engine keeps the larger"},
{"name":"senior_step_exemption","type":"number","group":"senior","meaning":"Exemption per taxpayer at the age below, stepped down by federal AGI (full up to the start, less the decrement per width or part above it)"},
{"name":"senior_step_min_age","type":"integer","group":"senior","meaning":"Age for the stepped exemption"},
{"name":"senior_step_agi_single","type":"number","group":"senior","meaning":"Federal AGI up to which the stepped exemption is in full, single"},
{"name":"senior_step_agi_mfj","type":"number","group":"senior","meaning":"Same, MFJ (and HOH where HOH reads the joint column)"},
{"name":"senior_step_agi_mfs","type":"number","group":"senior","meaning":"Same, MFS"},
{"name":"senior_step_width_single","type":"number","group":"senior","meaning":"Width of each AGI step, single"},
{"name":"senior_step_width_mfj","type":"number","group":"senior","meaning":"Same, MFJ"},
{"name":"senior_step_width_mfs","type":"number","group":"senior","meaning":"Same, MFS"},
{"name":"senior_step_decrement","type":"number","group":"senior","meaning":"Amount the stepped exemption falls per step"},
{"name":"senior_step_hoh_joint","type":"boolean","group":"senior","meaning":"Heads of household read the joint column of the stepped exemption"},
{"name":"lmi_exemption","type":"number","group":"deductions","meaning":"Low- and middle-income exemption per exemption (filer; both spouses on MFJ), any age"},
{"name":"lmi_agi_limit_single","type":"number","group":"deductions","meaning":"Federal AGI limit for the low- and middle-income exemption, single"},
{"name":"lmi_agi_limit_mfj","type":"number","group":"deductions","meaning":"Same, MFJ"},
{"name":"lmi_agi_limit_hoh","type":"number","group":"deductions","meaning":"Same, HOH"},
{"name":"lmi_agi_limit_mfs","type":"number","group":"deductions","meaning":"Same, MFS"},
{"name":"lmi_base_single","type":"number","group":"deductions","meaning":"Federal AGI above which that exemption is reduced, single"},
{"name":"lmi_base_mfj","type":"number","group":"deductions","meaning":"Same, MFJ"},
{"name":"lmi_base_hoh","type":"number","group":"deductions","meaning":"Same, HOH"},
{"name":"lmi_base_mfs","type":"number","group":"deductions","meaning":"Same, MFS"},
{"name":"lmi_rate_single","type":"number","group":"deductions","meaning":"Reduction per dollar of AGI above the base, single"},
{"name":"lmi_rate_mfj","type":"number","group":"deductions","meaning":"Same, MFJ"},
{"name":"lmi_rate_hoh","type":"number","group":"deductions","meaning":"Same, HOH"},
{"name":"lmi_rate_mfs","type":"number","group":"deductions","meaning":"Same, MFS"},
{"name":"fed_senior_deduction","type":"number","group":"senior","meaning":"The federal senior deduction the state allows, per taxpayer 65 or older (none on MFS)"},
{"name":"fed_senior_phaseout_single","type":"number","group":"senior","meaning":"AGI above which each senior deduction is reduced, single/HOH"},
{"name":"fed_senior_phaseout_mfj","type":"number","group":"senior","meaning":"Same, MFJ"},
{"name":"fed_senior_phaseout_rate","type":"number","group":"senior","meaning":"Reduction of each senior deduction per dollar of AGI above the start"},
{"name":"noncov_pension_fully_exempt","type":"boolean","group":"retirement","meaning":"A public pension earned without Social Security coverage is excluded in full, outside the general cap (needs the caller's say-so)"},
{"name":"noncov_pension_min_age","type":"integer","group":"retirement","meaning":"Age the recipient of a non-covered public pension must reach for the subtraction (0 = none)"},
{"name":"noncov_pension_cap_reduced_by_ss","type":"boolean","group":"retirement","meaning":"The non-covered pension cap is reduced by the Social Security both spouses received"},
{"name":"noncov_pension_shares_military_cap","type":"boolean","group":"retirement","meaning":"The non-covered pension subtraction shares one cap with the military retirement deduction"},
{"name":"std_phaseout_round_down","type":"number","group":"deductions","meaning":"The standard-deduction phase-out's reduction is rounded down to a multiple of this (0 = unrounded)"},
{"name":"public_pension_cap_indexed","type":"boolean","group":"retirement","meaning":"The public-pension cap follows an indexed figure and scales in later years"},
{"name":"military_amounts_fixed","type":"boolean","group":"military","meaning":"The military caps and income limits are fixed in statute and stay nominal in later years"},
{"name":"blind_std_add_unmarried","type":"number","group":"blind_disability","meaning":"Additional standard deduction per blind person, single/HOH (part of the phased-out deduction)"},
{"name":"blind_std_add_married","type":"number","group":"blind_disability","meaning":"Same, per blind spouse, MFJ/MFS"},
{"name":"blind_exemption","type":"number","group":"blind_disability","meaning":"Extra exemption subtracted per blind person"},
{"name":"blind_exemption_disabled_max_age","type":"integer","group":"blind_disability","meaning":"A disabled person under this age also gets the blind exemption, one per person (0 = blind only)"},
{"name":"blind_credit","type":"number","group":"blind_disability","meaning":"Nonrefundable credit per blind person"},
{"name":"blind_credit_base_add_unmarried","type":"number","group":"blind_disability","meaning":"Federal blind amount added to the taxpayer-credit base per blind person, single/HOH"},
{"name":"blind_credit_base_add_married","type":"number","group":"blind_disability","meaning":"Same, per blind spouse, MFJ/MFS"},
{"name":"senior_step_blind_qualifies","type":"boolean","group":"blind_disability","meaning":"Blindness qualifies for the stepped age exemption (one per person)"},
{"name":"blind_in_lieu_exemption","type":"number","group":"blind_disability","meaning":"Exemption for a blind or disabled person instead of their own regular and age exemptions"},
{"name":"retirement_disabled_age","type":"integer","group":"blind_disability","meaning":"A disabled person meets the retirement exclusion's age tests as if this old (0 = disability does not count)"},
{"name":"retirement_blind_qualifies","type":"boolean","group":"blind_disability","meaning":"Blindness counts like disability for that age test"},
{"name":"retirement_disabled_spouse_counts","type":"boolean","group":"blind_disability","meaning":"On a joint return a spouse's disability qualifies the other spouse too"},
{"name":"noncov_pension_disabled_min_age","type":"integer","group":"blind_disability","meaning":"Age from which a disabled recipient of a non-covered public pension qualifies (0 = none)"},
{"name":"military_disabled_any_age","type":"boolean","group":"blind_disability","meaning":"A disabled military retiree qualifies for the military rule at any age"},
{"name":"disabled_income_exclusion","type":"number","group":"blind_disability","meaning":"Income excluded per disabled person while the income total is under the limit"},
{"name":"disabled_income_exclusion_agi_limit","type":"number","group":"blind_disability","meaning":"Income total under which that exclusion applies"},
{"name":"exemption_credit_count_hoh","type":"integer","group":"credits","meaning":"Personal credits a head of household gets (0 = one)"},
{"name":"credit_phaseout_start_single","type":"number","group":"credits","meaning":"Federal AGI above which the personal, senior and blind credits phase out, single/MFS (0 = none)"},
{"name":"credit_phaseout_start_mfj","type":"number","group":"credits","meaning":"Same, MFJ"},
{"name":"credit_phaseout_start_hoh","type":"number","group":"credits","meaning":"Same, HOH"},
{"name":"credit_phaseout_step","type":"number","group":"credits","meaning":"AGI step (or part) per which each credit is reduced"},
{"name":"credit_phaseout_step_mfs","type":"number","group":"credits","meaning":"Same, MFS (0 = the general step)"},
{"name":"credit_phaseout_amount","type":"number","group":"credits","meaning":"Reduction of each credit per step"},
{"name":"exemption_credit_agi_limit_single","type":"number","group":"credits","meaning":"No personal exemption credit above this federal AGI, single/MFS (0 = no limit)"},
{"name":"exemption_credit_agi_limit_joint","type":"number","group":"credits","meaning":"Same, MFJ and HOH"},
{"name":"senior_subtraction_disabled_qualifies","type":"boolean","group":"blind_disability","meaning":"A permanently and totally disabled person gets the age subtraction at any age"},
{"name":"disabled_credit","type":"number","group":"blind_disability","meaning":"Extra credit per disabled person while federal AGI is at most the limit"},
{"name":"disabled_credit_agi_limit","type":"number","group":"blind_disability","meaning":"Federal AGI limit for that credit"},
{"name":"std_addback_agi_threshold","type":"number","group":"deductions","meaning":"Above this income total the standard deduction is limited to the status amount below (0 = none)"},
{"name":"std_addback_keep_single","type":"number","group":"deductions","meaning":"Deduction kept above that income total, single/HOH/MFS"},
{"name":"std_addback_keep_mfj","type":"number","group":"deductions","meaning":"Same, MFJ"},
{"name":"senior_subtraction_lowincome_agi_mfs","type":"number","group":"senior","meaning":"Income below which the extra senior subtraction applies, married filing separately (0 = the general test)"}
],
"inputs":[
{"name":"other_ordinary","type":"number","meaning":"Ordinary income that is not a retirement distribution, conversion or Social Security"},
{"name":"retirement_distributions","type":"number","meaning":"Pension, annuity and IRA/401(k) distributions, including the pension subsets below"},
{"name":"pension_income","type":"number","meaning":"Pension/annuity-sourced part of retirement_distributions (public and private)"},
{"name":"pension_public","type":"number","meaning":"Public or employer-funded pension part of pension_income"},
{"name":"roth_conversion","type":"number","meaning":"Traditional-to-Roth conversion amount"},
{"name":"ss_income","type":"number","meaning":"Federally taxable Social Security"},
{"name":"ss_gross","type":"number","meaning":"Gross Social Security received (0 or less = unknown)"},
{"name":"capital_gains","type":"number","meaning":"Net long-term capital gain"},
{"name":"short_term_gains","type":"number","meaning":"Net short-term capital gain included in other_ordinary"},
{"name":"age","type":"integer","meaning":"Filer's age (the household age for MFJ)"},
{"name":"federal_tax","type":"number","meaning":"Federal income tax excluding NIIT (below 0 = unknown)"},
{"name":"federal_niit","type":"number","meaning":"Federal net investment income tax (below 0 = unknown)"},
{"name":"fed_taxable_ordinary","type":"number","meaning":"Federal ordinary taxable income after deductions (below 0 = unknown)"},
{"name":"fed_taxable_ltcg","type":"number","meaning":"Preferential-rate gain inside federal taxable income (below 0 = unknown)"},
{"name":"has_spouse_split","type":"integer","meaning":"1 = the sp2_* fields carry spouse 2's shares (MFJ only)"},
{"name":"sp2_retirement_distributions","type":"number","meaning":"Spouse 2's share of retirement_distributions"},
{"name":"sp2_pension_income","type":"number","meaning":"Spouse 2's share of pension_income"},
{"name":"sp2_pension_public","type":"number","meaning":"Spouse 2's share of pension_public"},
{"name":"sp2_roth_conversion","type":"number","meaning":"Spouse 2's share of roth_conversion"},
{"name":"sp2_age","type":"integer","meaning":"Spouse's own age on a joint return (0 or less = unknown: one household age)"},
{"name":"wages","type":"number","meaning":"Earned income (wages, net self-employment income), part of other_ordinary"},
{"name":"pension_military","type":"number","meaning":"Military retirement pay, part of retirement_distributions and separate from pension_income"},
{"name":"sp2_wages","type":"number","meaning":"Spouse 2's share of wages"},
{"name":"sp2_pension_military","type":"number","meaning":"Spouse 2's share of pension_military"},
{"name":"pension_public_not_ss_covered","type":"integer","meaning":"1 = the pension_public dollars were earned without Social Security coverage (unlocks MN's and VT's non-covered pension rules, and since engine 1.4.0 OK's CSRS exclusion and ID's civil-service deduction; 0 = unknown or covered)"},
{"name":"blind","type":"integer","meaning":"1 = the filer is blind (engine 1.5.0; each state's blind amount applies)"},
{"name":"sp2_blind","type":"integer","meaning":"1 = the spouse is blind (MFJ only)"},
{"name":"disabled","type":"integer","meaning":"1 = the filer is totally and permanently disabled (engine 1.5.0; read only by the disability rules each state page lists)"},
{"name":"sp2_disabled","type":"integer","meaning":"1 = the spouse is totally and permanently disabled (MFJ only)"}
],
"api_examples":[
{"id":"couple-with-spouse","status":200,"request":{"state":"AL","filingStatus":"mfj","age":67,"iraDistributions":30000,"pensionPublic":24000,"socialSecurity":28000,"socialSecurityGross":36000,"capitalGains":5000,"spouse":{"age":64,"iraDistributions":12000}},"response":{"state":"AL","stateName":"Alabama","tax":1395,"effectiveRate":0.014090909090909091,"input":{"filingStatus":"mfj","age":67,"ordinaryIncome":0,"socialSecurity":28000,"capitalGains":5000,"iraDistributions":30000,"pensionPublic":24000,"socialSecurityGross":36000,"spouse":{"age":64,"wages":0,"iraDistributions":12000,"pensionPrivate":0,"pensionPublic":0,"pensionMilitary":0,"rothConversion":0}},"rules":{"taxesSocialSecurity":false,"socialSecurityRule":"exempt","bracketCount":3,"standardDeduction":8500,"personalExemption":3000,"seniorSubtraction":0,"seniorSubtractionMinAge":0,"capitalGainsTaxedAsOrdinary":true,"capitalGainsInclusionRatio":1,"retirementIncomeExclusion":{"cap":12000,"minAge":65,"partialCap":0,"partialMinAge":0,"incomeLimit":0,"reducedBySocialSecurity":false},"militaryRetirement":{"treatment":"exempt","cap":null,"minAge":0,"capBelowMinAge":null,"percentExempt":null,"incomeLimit":null,"incomeLimitPhaseoutRange":null,"sharesGeneralExclusion":true,"earnedIncomeBonus":null,"earnedIncomeThreshold":null,"reducedBySocialSecurity":false,"creditRate":null,"perTaxpayer":true},"wages":{"treatment":"ordinary_income","earnedIncomeInRetirementExclusion":null},"localTax":{"included":false,"rate":null,"basis":"none"}},"taxYear":"2026","methodology":"https://quantcalc.app/docs/state-tax-api/","note":"State income tax only. Federal tax, FICA and local levies are not included. Social Security must be the FEDERALLY-TAXABLE portion, not gross benefits.","perPerson":[{"role":"primary","age":67,"militaryPay":0,"militaryExcluded":0,"militaryRule":"exempt","retirementExcluded":30000,"retirementRule":"capped_exclusion","earnedIncomeExcluded":0,"seniorSubtraction":0,"seniorRule":"none"},{"role":"spouse","age":64,"militaryPay":0,"militaryExcluded":0,"militaryRule":"exempt","retirementExcluded":0,"retirementRule":"capped_exclusion","earnedIncomeExcluded":0,"seniorSubtraction":0,"seniorRule":"none"}],"breakdown":{"taxableIncome":29500,"socialSecurityInBase":0,"retirementInBase":36000,"conversionInBase":0,"capitalGainsInBase":5000,"militaryExcluded":0,"retirementExcluded":30000,"earnedIncomeExcluded":0,"seniorSubtraction":0,"militaryCredit":0},"stateDocs":"https://quantcalc.app/docs/state-tax/states/al/","engineVersion":"1.5.0"}},
{"id":"military-single","status":200,"request":{"state":"VA","filingStatus":"single","age":58,"wages":30000,"pensionMilitary":36000},"response":{"state":"VA","stateName":"Virginia","tax":910.9,"effectiveRate":0.013801515151515151,"input":{"filingStatus":"single","age":58,"ordinaryIncome":0,"socialSecurity":0,"capitalGains":0,"wages":30000,"pensionMilitary":36000},"rules":{"taxesSocialSecurity":false,"socialSecurityRule":"exempt","bracketCount":4,"standardDeduction":8750,"personalExemption":930,"seniorSubtraction":800,"seniorSubtractionMinAge":65,"capitalGainsTaxedAsOrdinary":true,"capitalGainsInclusionRatio":1,"retirementIncomeExclusion":{"cap":12000,"minAge":65,"partialCap":0,"partialMinAge":0,"incomeLimit":50000,"reducedBySocialSecurity":false},"militaryRetirement":{"treatment":"capped_exclusion","cap":40000,"minAge":0,"capBelowMinAge":null,"percentExempt":null,"incomeLimit":null,"incomeLimitPhaseoutRange":null,"sharesGeneralExclusion":true,"earnedIncomeBonus":null,"earnedIncomeThreshold":null,"reducedBySocialSecurity":false,"creditRate":null,"perTaxpayer":true},"wages":{"treatment":"ordinary_income","earnedIncomeInRetirementExclusion":null},"localTax":{"included":false,"rate":null,"basis":"none"}},"taxYear":"2026","methodology":"https://quantcalc.app/docs/state-tax-api/","note":"State income tax only. Federal tax, FICA and local levies are not included. Social Security must be the FEDERALLY-TAXABLE portion, not gross benefits.","breakdown":{"taxableIncome":20320,"socialSecurityInBase":0,"retirementInBase":0,"conversionInBase":0,"capitalGainsInBase":0,"militaryExcluded":36000,"retirementExcluded":0,"earnedIncomeExcluded":0,"seniorSubtraction":0,"militaryCredit":0},"stateDocs":"https://quantcalc.app/docs/state-tax/states/va/","engineVersion":"1.5.0"}},
{"id":"unknown-filing-status","status":400,"request":{"state":"NY","filingStatus":"joint","age":66,"iraDistributions":30000},"response":{"error":"filingStatus \"joint\" is not recognised — use one of: single, mfj, married_filing_jointly, mfs, married_filing_separately, hoh, head_of_household"}},
{"id":"minimal","status":200,"request":{"state":"CT","filingStatus":"single","age":70,"iraDistributions":40000,"socialSecurity":25000,"socialSecurityGross":30000},"response":{"state":"CT","stateName":"Connecticut","tax":0,"effectiveRate":0,"input":{"filingStatus":"single","age":70,"ordinaryIncome":0,"socialSecurity":25000,"capitalGains":0,"iraDistributions":40000,"socialSecurityGross":30000},"rules":{"taxesSocialSecurity":true,"socialSecurityRule":"capped_25_percent","bracketCount":7,"standardDeduction":15000,"personalExemption":0,"seniorSubtraction":0,"seniorSubtractionMinAge":0,"capitalGainsTaxedAsOrdinary":true,"capitalGainsInclusionRatio":1,"retirementIncomeExclusion":{"cap":0,"minAge":0,"partialCap":0,"partialMinAge":0,"incomeLimit":0,"reducedBySocialSecurity":false},"militaryRetirement":{"treatment":"exempt","cap":null,"minAge":0,"capBelowMinAge":null,"percentExempt":null,"incomeLimit":null,"incomeLimitPhaseoutRange":null,"sharesGeneralExclusion":true,"earnedIncomeBonus":null,"earnedIncomeThreshold":null,"reducedBySocialSecurity":false,"creditRate":null,"perTaxpayer":true},"wages":{"treatment":"ordinary_income","earnedIncomeInRetirementExclusion":null},"localTax":{"included":false,"rate":null,"basis":"none"}},"taxYear":"2026","methodology":"https://quantcalc.app/docs/state-tax-api/","note":"State income tax only. Federal tax, FICA and local levies are not included. Social Security must be the FEDERALLY-TAXABLE portion, not gross benefits.","breakdown":{"taxableIncome":0,"socialSecurityInBase":0,"retirementInBase":0,"conversionInBase":0,"capitalGainsInBase":0,"militaryExcluded":0,"retirementExcluded":40000,"earnedIncomeExcluded":0,"seniorSubtraction":0,"militaryCredit":0},"stateDocs":"https://quantcalc.app/docs/state-tax/states/ct/","engineVersion":"1.5.0"}}
],
"examples":[
{"id":"retiree-single-67","label":"Single, 67: $30,000 private pension, $20,000 IRA, $10,000 interest, $24,000 Social Security ($17,000 federally taxable), $5,000 long-term gain","input":{"filingStatus":"single","age":67,"otherOrdinary":10000,"retirementDistributions":50000,"pensionIncome":30000,"pensionPublic":0,"rothConversion":0,"socialSecurityTaxable":17000,"socialSecurityGross":24000,"capitalGains":5000,"wages":0,"pensionMilitary":0,"spouseAge":0}},
{"id":"couple-mfj-70-public","label":"Married filing jointly, 70: $40,000 public pension, $40,000 IRA, $20,000 interest, $40,000 Social Security ($34,000 federally taxable), $10,000 long-term gain","input":{"filingStatus":"mfj","age":70,"otherOrdinary":20000,"retirementDistributions":80000,"pensionIncome":40000,"pensionPublic":40000,"rothConversion":0,"socialSecurityTaxable":34000,"socialSecurityGross":40000,"capitalGains":10000,"wages":0,"pensionMilitary":0,"spouseAge":0}},
{"id":"conversion-single-60","label":"Single, 60: $60,000 other ordinary income and a $50,000 Roth conversion","input":{"filingStatus":"single","age":60,"otherOrdinary":60000,"retirementDistributions":0,"pensionIncome":0,"pensionPublic":0,"rothConversion":50000,"socialSecurityTaxable":0,"socialSecurityGross":0,"capitalGains":0,"wages":0,"pensionMilitary":0,"spouseAge":0}},
{"id":"conversion-mfj-66","label":"Married filing jointly, 66: $30,000 IRA, a $40,000 Roth conversion, $30,000 Social Security ($25,500 federally taxable)","input":{"filingStatus":"mfj","age":66,"otherOrdinary":0,"retirementDistributions":30000,"pensionIncome":0,"pensionPublic":0,"rothConversion":40000,"socialSecurityTaxable":25500,"socialSecurityGross":30000,"capitalGains":0,"wages":0,"pensionMilitary":0,"spouseAge":0}},
{"id":"military-single-58","label":"Single, 58: $36,000 military retirement pay and $30,000 wages","input":{"filingStatus":"single","age":58,"otherOrdinary":30000,"retirementDistributions":36000,"pensionIncome":0,"pensionPublic":0,"rothConversion":0,"socialSecurityTaxable":0,"socialSecurityGross":0,"capitalGains":0,"wages":30000,"pensionMilitary":36000,"spouseAge":0}},
{"id":"couple-mfj-67-and-61","label":"Married filing jointly, ages 67 and 61: $50,000 IRA, $10,000 interest, $30,000 Social Security ($25,500 federally taxable), each spouse's age given","input":{"filingStatus":"mfj","age":67,"otherOrdinary":10000,"retirementDistributions":50000,"pensionIncome":0,"pensionPublic":0,"rothConversion":0,"socialSecurityTaxable":25500,"socialSecurityGross":30000,"capitalGains":0,"wages":0,"pensionMilitary":0,"spouseAge":61}}
],
"states":[
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