{ "schema": "quantcalc-state-tax-localities/1", "tax_year": 2026, "description": "Local income taxes the state engine computes (engine 1.12.0): one kind per local tax with its base, rules, indexing and official sources; the jurisdictions of a kind come from its official table (research/data/state-tax-localities/) or are listed inline. A request names jurisdictions by these codes in `localities` (never guessed from a zip code). Built from research/data/state-engine-nine/locals/ (verbatim quotes checked against the saved official files, 2026-10-01).", "not_modelled": [ { "what": "Per-worker head taxes and employer payroll taxes: Alabama occupational taxes (Birmingham), Colorado occupational privilege taxes (Denver, Aurora, Greenwood Village, Glendale, Sheridan), the Newark payroll tax, West Virginia city service fees, the Portland Arts Tax, the TriMet and Lane transit self-employment taxes, the Pennsylvania Local Services Tax: flat or employer levies, not taxes on the household's income.", "sources": [ { "url": "https://www.birminghamal.gov/government/city-departments/finance/tax-license-division", "title": "Tax and License Division", "publisher": "City of Birmingham, Alabama", "kind": "agency_page", "establishes": "Birmingham levies an occupational tax (a license fee) of 1% of the compensation of everyone employed within the city, residents and nonresidents, deducted by the employer (Ordinance No. 97-184, the Occupational Tax Code). Other Alabama localities with occupational taxes (e.g., Bessemer, Gadsden, Jefferson County, Macon County) not verified.", "claims": [ { "expect": "Lodging Tax Occupational Tax Sales Tax", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "http://web.archive.org/web/20150404182209id_/http://www.birminghamal.gov:80/download/Tax/empoccup.pdf", "title": "General Information for Preparing Employer's Occupational Tax Returns (Form PR-1 instructions, Ordinance No. 97-184) - Wayback copy 2015-04-04", "publisher": "City of Birmingham, Alabama", "kind": "instructions", "establishes": "Birmingham levies an occupational tax (a license fee) of 1% of the compensation of everyone employed within the city, residents and nonresidents, deducted by the employer (Ordinance No. 97-184, the Occupational Tax Code). Other Alabama localities with occupational taxes (e.g., Bessemer, Gadsden, Jefferson County, Macon County) not verified.", "claims": [ { "expect": "the Occupational Tax Code of the City of Birmingham", "status": "phrase" }, { "expect": "rate of one percent (1%) of compensation due such employee", "status": "phrase" }, { "expect": "both residents and nonresidents", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2015 }, { "url": "https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Our-Divisions/Treasury/Business-Tax-Information", "title": "Business Tax Information (Denver Treasury, occupational privilege tax)", "publisher": "City and County of Denver, Department of Finance", "kind": "agency_page", "establishes": "Flat monthly 'head' taxes on employees working in the city (employee portion withheld) plus an employer portion; not a percentage income tax. Denver: $5.75/month employee + $4.00/month employer (monthly earnings threshold $500). Greenwood Village: $2 + $2 when $250+ earned in the month. Glendale: $5 + $5 when > $750 earned in the month.", "claims": [ { "expect": "Occupational Privilege Tax - $4.00 per month from employer and $5.75 per month from employee.", "status": "phrase" }, { "expect": "Owners/partners owe the employer portion even if earnings are below $500.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.greenwoodvillage.com/1220/Occupational-Privilege-Tax-OPT", "title": "Occupational Privilege Tax (OPT)", "publisher": "City of Greenwood Village, Colorado", "kind": "agency_page", "establishes": "Flat monthly 'head' taxes on employees working in the city (employee portion withheld) plus an employer portion; not a percentage income tax. Denver: $5.75/month employee + $4.00/month employer (monthly earnings threshold $500). Greenwood Village: $2 + $2 when $250+ earned in the month. Glendale: $5 + $5 when > $750 earned in the month.", "claims": [ { "expect": "Both portions are $2 per month for a total of $4 per month, and both apply when $250 or more is earned in a calendar month.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.glendale.co.us/355/Occupational-Privilege-Tax", "title": "Occupational Privilege Tax", "publisher": "City of Glendale, Colorado", "kind": "agency_page", "establishes": "Flat monthly 'head' taxes on employees working in the city (employee portion withheld) plus an employer portion; not a percentage income tax. Denver: $5.75/month employee + $4.00/month employer (monthly earnings threshold $500). Greenwood Village: $2 + $2 when $250+ earned in the month. Glendale: $5 + $5 when > $750 earned in the month.", "claims": [ { "expect": "earn more than $750 during a calendar month. The $5 monthly fee for these employees is matched by the employer, for a total tax of $10.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.newarknj.gov/647/Payroll-Tax", "title": "Payroll Tax", "publisher": "City of Newark, NJ, Division of Tax Abatement and Special Taxes", "kind": "agency_page", "establishes": "Employer-paid payroll tax of 1% of wages for services performed in Newark (0.50% if > 50% of workforce are Newark residents). Not withheld from or owed by the individual; no individual local income tax in NJ.", "claims": [ { "expect": "Newark’s Payroll Tax is equal to 1% of wages for services performed within the City of Newark.", "status": "phrase" }, { "expect": "may qualify for a reduced payroll tax of 0.50%", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://cityofhuntington.com/business/taxes-and-fees/city-service-fee/", "title": "City Service Fee", "publisher": "City of Huntington, WV", "kind": "agency_page", "establishes": "Flat weekly per-worker fees on individuals working within city limits (withheld by employer); not income-based. Huntington: $5.00 per week worked (Article 772). Wheeling: City Service Fee in effect since Jan 1, 2020 (Article 797); amount not shown on the fetched page.", "claims": [ { "expect": "The City of Huntington imposes a five-dollar ($5.00) per week City Service Fee (CSF) upon all individuals working within the city limits of Huntington.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.wheelingwv.gov/city-service-fee", "title": "City Service Fee", "publisher": "City of Wheeling, WV, Finance", "kind": "agency_page", "establishes": "Flat weekly per-worker fees on individuals working within city limits (withheld by employer); not income-based. Huntington: $5.00 per week worked (Article 772). Wheeling: City Service Fee in effect since Jan 1, 2020 (Article 797); amount not shown on the fetched page.", "claims": [ { "expect": "The City Service Fee was enacted by Wheeling City Council and went into effect on January 1, 2020.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.portland.gov/revenue/arts-tax", "title": "Arts Education Tax Filing and Payment Information", "publisher": "City of Portland Revenue Division", "kind": "agency_page", "establishes": "Flat per-return tax on Portland residents age 18+ (lived in Portland > 30 days) who must file an Oregon return. Changed for tax year 2026: $50 (single, MFS, HOH, QSS) / $100 (MFJ), owed only if Oregon taxable income exceeds $20,000 (single/MFS) or $40,000 (MFJ/QSS/HOH); indexed from 2027. Social Security, PERS, FERS are non-taxable income for this test.", "claims": [ { "expect": "In 2026, City Council adopted changes that take effect for the 2026 tax year, with payments due in 2027.", "status": "phrase" }, { "expect": "Single, married filing separately, qualifying surviving spouse, or head of household: $50 Married filing jointly: $100", "status": "phrase" }, { "expect": "$20,000 in Oregon taxable income if filing as single or married filing separately", "status": "phrase" }, { "expect": "Examples of non-taxable income include: Social Security Oregon Public Employees Retirement (PERS) benefits", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.oregon.gov/dor/programs/businesses/Pages/self-employment.aspx", "title": "TriMet and Lane Transit Self-employment Taxes", "publisher": "Oregon Department of Revenue", "kind": "agency_page", "establishes": "TriMet and LTD impose payroll taxes on employers (not employee income taxes) and a transit self-employment tax on net SE earnings > $400 from business in the district, filed on a separate DOR transit SE return. Separately, the Oregon statewide transit tax withholds 0.1% from wages of Oregon residents and of nonresidents working in Oregon.", "claims": [ { "expect": "If you have net self-employment earnings greater than $400 from business or service activities in or delivered to the TriMet or LTD districts, you must pay transit self-employment tax.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.oregon.gov/dor/programs/businesses/Pages/TriMet-Transit.aspx", "title": "TriMet Transit District", "publisher": "Oregon Department of Revenue", "kind": "agency_page", "establishes": "TriMet and LTD impose payroll taxes on employers (not employee income taxes) and a transit self-employment tax on net SE earnings > $400 from business in the district, filed on a separate DOR transit SE return. Separately, the Oregon statewide transit tax withholds 0.1% from wages of Oregon residents and of nonresidents working in Oregon.", "claims": [ { "expect": "The transit tax is imposed directly on the employer.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.oregon.gov/dor/programs/businesses/Pages/statewide-transit-tax.aspx", "title": "Statewide Transit Tax", "publisher": "Oregon Department of Revenue", "kind": "agency_page", "establishes": "TriMet and LTD impose payroll taxes on employers (not employee income taxes) and a transit self-employment tax on net SE earnings > $400 from business in the district, filed on a separate DOR transit SE return. Separately, the Oregon statewide transit tax withholds 0.1% from wages of Oregon residents and of nonresidents working in Oregon.", "claims": [ { "expect": "employers began withholding the tax (one-tenth of 1 percent or .001) from: Wages of Oregon residents", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://web.archive.org/web/20260927051009/https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1965&ActNum=0511.&SessInd=0", "title": "Local Tax Enabling Act, Act of Dec. 31, 1965, P.L. 1257, No. 511, Cl. 53 (as amended incl. Act 32 of 2008) - unofficial purdon-style compilation PDF from palegis.us (Wayback copy captured 2026-09-27; palegis.us unreachable directly)", "publisher": "Pennsylvania General Assembly (Legislative Reference Bureau)", "kind": "statute", "establishes": "Local Services Tax (LST) is a flat per-worker privilege tax levied only by the work-location subdivision - NOT an income tax. Max $52/person/year (Harrisburg City and Scranton City show $156 in the 2026 register under special authority). Subdivisions levying more than $10 must exempt persons earning < $12,000 in that subdivision. Per-row LST amounts are in the CSV.", "claims": [ { "expect": "\"Local services tax.\" A tax on individuals for the privilege of engaging in an occupation", "status": "phrase" }, { "expect": "The local services tax shall be no more than fifty-two dollars ($52) on each person for each calendar year", "status": "phrase" }, { "expect": "at a rate exceeding ten dollars ($10) shall", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 } ] }, { "what": "Kentucky occupational license taxes other than Louisville Metro and Lexington-Fayette: no official statewide table exists.", "sources": [ { "url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=48677", "title": "KRS 67.750", "publisher": "Kentucky General Assembly (Legislative Research Commission)", "kind": "statute", "establishes": "Kentucky local occupational license taxes are levied only on (a) compensation for services performed as an employee and (b) net profits of businesses/self-employment, at the PLACE OF WORK. 'Compensation' includes employee 401(k)/403(b)/457/IRA salary-reduction deferrals at the time they are earned. Statutory caps: counties of 300,000+ (Jefferson) 1.25% for non-school purposes (KRS 68.180); countie", "claims": [ { "expect": "\"Compensation\" means wages, salaries, commissions, or any other form of", "status": "phrase" }, { "expect": "remuneration paid or payable by an employer for services performed by an", "status": "phrase" }, { "expect": "Include any amounts contributed by an employee to any retirement, profit", "status": "phrase" }, { "expect": "\"Net profit\" means gross income as defined in Section 61 of the Internal Revenue", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2019 }, { "url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=50960", "title": "KRS 68.180", "publisher": "Kentucky General Assembly (Legislative Research Commission)", "kind": "statute", "establishes": "Kentucky local occupational license taxes are levied only on (a) compensation for services performed as an employee and (b) net profits of businesses/self-employment, at the PLACE OF WORK. 'Compensation' includes employee 401(k)/403(b)/457/IRA salary-reduction deferrals at the time they are earned. Statutory caps: counties of 300,000+ (Jefferson) 1.25% for non-school purposes (KRS 68.180); countie", "claims": [ { "expect": "rate not to exceed one and one-fourth percent (1.25%) of:", "status": "phrase" }, { "expect": "Salaries, wages, commissions, and other compensation earned by persons", "status": "phrase" }, { "expect": "within the county for work done and services performed or rendered in the", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2021 }, { "url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=54832", "title": "KRS 68.197", "publisher": "Kentucky General Assembly (Legislative Research Commission)", "kind": "statute", "establishes": "Kentucky local occupational license taxes are levied only on (a) compensation for services performed as an employee and (b) net profits of businesses/self-employment, at the PLACE OF WORK. 'Compensation' includes employee 401(k)/403(b)/457/IRA salary-reduction deferrals at the time they are earned. Statutory caps: counties of 300,000+ (Jefferson) 1.25% for non-school purposes (KRS 68.180); countie", "claims": [ { "expect": "exceed one percent (1%) of:", "status": "phrase" }, { "expect": "The net profits of self-employed individuals, partnerships, professional", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2024 }, { "url": "https://content.lexingtonky.gov/sites/default/files/migrated-files/sites/default/files/2016-08/License%2520Fee%2520Regulations.pdf", "title": "License Fee Regulations, 5th edition (Dec. 1, 2000)", "publisher": "Lexington-Fayette Urban County Government, Division of Revenue", "kind": "legislation", "establishes": "Kentucky local occupational license taxes are levied only on (a) compensation for services performed as an employee and (b) net profits of businesses/self-employment, at the PLACE OF WORK. 'Compensation' includes employee 401(k)/403(b)/457/IRA salary-reduction deferrals at the time they are earned. Statutory caps: counties of 300,000+ (Jefferson) 1.25% for non-school purposes (KRS 68.180); countie", "claims": [ { "expect": "Occupational license fees are imposed only on income", "status": "phrase" }, { "expect": "interest earned on an individual’s personal bank savings account is not subject to the", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2000 } ] }, { "what": "The grandfathered Ohio municipalities that tax intangible income (Wyoming, Indian Hill): their ordinances' bases are not established.", "sources": [ { "url": "https://web.archive.org/web/20260602213734/https://codes.ohio.gov/ohio-revised-code/section-718.01", "title": "Ohio Revised Code Section 718.01 (page shows Effective: September 30, 2025)", "publisher": "Ohio Legislative Service Commission (codes.ohio.gov), via Wayback Machine because codes.ohio.gov refused connections on 2026-10-01", "kind": "statute", "establishes": "Grandfather 1: a municipality that taxed intangible income on 3/29/1988 and whose voters approved on 11/8/1988 may keep taxing it - ODT names Wyoming and Indian Hill. Grandfather 2: a 'qualified municipal corporation' (adopted Ohio AGI as its base by ordinance on or before 12/31/2011) taxes residents on Ohio AGI less its own exemptions - that base would include pensions/IRA unless the municipality", "claims": [ { "expect": "may continue to tax that type of income if a majority of the electors of the municipal corporation voting", "status": "phrase" }, { "expect": "\"Qualified municipal corporation\" means a municipal corporation that, by resolution or ordinance adopted on or before December 31, 2011, adopted Ohio adjusted gross income", "status": "phrase" }, { "expect": "For an individual who is a resident of a qualified municipal corporation, Ohio adjusted gross income reduced by income exempted", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/communications/publications/annual_reports/2025annualreport.pdf", "title": "Ohio Department of Taxation Annual Report Fiscal Year 2025 - Municipal Income Tax section (pp. 114-116)", "publisher": "Ohio Department of Taxation", "kind": "agency_page", "establishes": "Grandfather 1: a municipality that taxed intangible income on 3/29/1988 and whose voters approved on 11/8/1988 may keep taxing it - ODT names Wyoming and Indian Hill. Grandfather 2: a 'qualified municipal corporation' (adopted Ohio AGI as its base by ordinance on or before 12/31/2011) taxes residents on Ohio AGI less its own exemptions - that base would include pensions/IRA unless the municipality", "claims": [ { "expect": "Residents in", "status": "phrase" }, { "expect": "two, Wyoming and Indian Hills, vote to continue taxing intangible income.", "status": "phrase" }, { "expect": "In the case of a “qualified municipal corporation,” the tax is levied on “Ohio adjusted gross income” as defined in R.C. 5747.01.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ] }, { "what": "A resident's credit for local tax paid to another municipality outside Pennsylvania's Act 32 (each ordinance sets its own): given as otherLocalTaxCredit, never computed.", "sources": [ { "url": "https://web.archive.org/web/20260514041429/https://codes.ohio.gov/ohio-revised-code/section-718.04", "title": "Ohio Revised Code Section 718.04 (page shows Effective: September 29, 2015)", "publisher": "Ohio Legislative Service Commission (codes.ohio.gov), via Wayback Machine because codes.ohio.gov refused connections on 2026-10-01", "kind": "statute", "establishes": "Credit to residents for tax paid to the work municipality is OPTIONAL and set by each municipality's ordinance (all or a portion); not uniform statewide. Not modelled from a statewide table.", "claims": [ { "expect": "A municipal corporation may, by ordinance or resolution, grant a credit to residents of the municipal corporation for all or a portion of the taxes paid to any municipal corporation", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2015 }, { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/communications/publications/annual_reports/2025annualreport.pdf", "title": "Ohio Department of Taxation Annual Report Fiscal Year 2025 - Municipal Income Tax section (pp. 114-116)", "publisher": "Ohio Department of Taxation", "kind": "agency_page", "establishes": "Credit to residents for tax paid to the work municipality is OPTIONAL and set by each municipality's ordinance (all or a portion); not uniform statewide. Not modelled from a statewide table.", "claims": [ { "expect": "Some municipalities allow resident individuals partial or", "status": "phrase" }, { "expect": "full credit for municipal income taxes paid to another municipality.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ] }, { "what": "Philadelphia's income-based Wage Tax rate (1.5% for residents eligible for Pennsylvania tax forgiveness, claimed by refund petition).", "sources": [ { "url": "https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/", "title": "Wage Tax (employers)", "publisher": "City of Philadelphia Department of Revenue", "kind": "agency_page", "establishes": "Wage Tax (employer-withheld) / Earnings Tax (self-remitted) on salaries, wages, commissions and other compensation of residents (wherever earned) and of nonresidents working in Philadelphia. Rates change each July 1: 3.74% resident / 3.43% nonresident for Jul 1 2025-Jun 30 2026; 3.735% / 3.425% from Jul 1 2026. Calendar 2026 therefore has two rates (H1 3.74/3.43, H2 3.735/3.425). Income-based redu", "claims": [ { "expect": "July 1, 2026 3.735% 3.425% July 1, 2025 3.74% 3.43%", "status": "phrase" }, { "expect": "pays Wage Tax at a reduced 1.5% rate", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.phila.gov/services/payments-assistance-taxes/taxes/income-taxes/earnings-tax-employees/", "title": "Earnings Tax (employees)", "publisher": "City of Philadelphia Department of Revenue", "kind": "agency_page", "establishes": "Wage Tax (employer-withheld) / Earnings Tax (self-remitted) on salaries, wages, commissions and other compensation of residents (wherever earned) and of nonresidents working in Philadelphia. Rates change each July 1: 3.74% resident / 3.43% nonresident for Jul 1 2025-Jun 30 2026; 3.735% / 3.425% from Jul 1 2026. Calendar 2026 therefore has two rates (H1 3.74/3.43, H2 3.735/3.425). Income-based redu", "claims": [ { "expect": "Tax rate 3.735 % for residents, and 3.425% for non-residents", "status": "phrase" }, { "expect": "The Earnings Tax is a tax on salaries, wages, commissions, and other compensation paid to a person who works or lives in Philadelphia.", "status": "phrase" }, { "expect": "Non-residents of Pennsylvania can’t claim a tax credit against Philadelphia Earnings Tax", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.phila.gov/departments/department-of-revenue/forms-documents/regulations-rulings/tax-rate-history/", "title": "Tax Rate History - City of Philadelphia and School District of Philadelphia (Revised June 11, 2026)", "publisher": "City of Philadelphia Department of Revenue", "kind": "agency_page", "establishes": "Wage Tax (employer-withheld) / Earnings Tax (self-remitted) on salaries, wages, commissions and other compensation of residents (wherever earned) and of nonresidents working in Philadelphia. Rates change each July 1: 3.74% resident / 3.43% nonresident for Jul 1 2025-Jun 30 2026; 3.735% / 3.425% from Jul 1 2026. Calendar 2026 therefore has two rates (H1 3.74/3.43, H2 3.735/3.425). Income-based redu", "claims": [ { "expect": "July 1, 2026 through June 30, 2027 3.73500% on gross wages 3.42500% on gross wages", "status": "phrase" }, { "expect": "July 1, 2029 and subsequent years 3.70000% on gross wages 3.39000% on gross wages", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.phila.gov/media/20200131115216/Philadelphia-Income-Tax-Regulations-compiled-2020-january.pdf", "title": "City of Philadelphia Income Tax Regulations (Wage, Earnings and Net Profits Taxes), compiled January 2020", "publisher": "City of Philadelphia Department of Revenue", "kind": "legislation", "establishes": "Wage Tax (employer-withheld) / Earnings Tax (self-remitted) on salaries, wages, commissions and other compensation of residents (wherever earned) and of nonresidents working in Philadelphia. Rates change each July 1: 3.74% resident / 3.43% nonresident for Jul 1 2025-Jun 30 2026; 3.735% / 3.425% from Jul 1 2026. Calendar 2026 therefore has two rates (H1 3.74/3.43, H2 3.735/3.425). Income-based redu", "claims": [ { "expect": "Retirement or Pension Payments", "status": "phrase" }, { "expect": "Periodical payments, commonly recognized as old age, retirement, or pension payments, made to persons retired from service after reaching a specific age or after a stated period of employment.", "status": "phrase" }, { "expect": "Salaries, wages, commissions, and other compensation paid by an employer to any person who is employed by or renders services to him", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2020 } ] }, { "what": "The NYC child and dependent care credit (needs expenses).", "sources": [ { "url": "https://www.tax.ny.gov/pdf/2025/inc/it216i_2025.pdf", "title": "Instructions for Form IT-216, Claim for Child and Dependent Care Credit (2025)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "NYC child and dependent care credit (identify only): up to 75% of the NYS child and dependent care credit, for residents with FAGI <= $30,000 and a qualifying child under age 4. Claimed on IT-216, combined with NYS credit on IT-201 line 64.", "claims": [ { "expect": "as 75% of the New York State child and dependent care credit,", "status": "phrase" }, { "expect": "have FAGI of $30,000 or less (see Note below); and", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201_2025_fill_in.pdf", "title": "Form IT-201 (2025) Resident Income Tax Return", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "NYC child and dependent care credit (identify only): up to 75% of the NYS child and dependent care credit, for residents with FAGI <= $30,000 and a qualifying child under age 4. Claimed on IT-216, combined with NYS credit on IT-201 line 64.", "claims": [ { "expect": "64 NYS/NYC child and dependent care credit", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ] } ], "kinds": { "md-county": { "state": "MD", "name": "Maryland county / Baltimore City income tax", "base": "state_taxable", "on_state_return": true, "form": "Form 502 line 28 (Local Tax Worksheet 19A)", "slot": "county", "what": "Each county and Baltimore City taxes its residents (county of residence on the last day of the year) at its rate on Maryland taxable net income (Form 502 line 20); Anne Arundel taxes on marginal brackets; Frederick applies the rate of the tier its taxable income falls in to the whole of it (Worksheet 19A), and its local credits use that rate. The local earned income credit (federal EIC x 10 x the local rate) and the local poverty credit (state poverty-credit earned income x the local rate) reduce it, at most to zero; Anne Arundel uses .0270 for both. Retirement income follows the state base (the pension exclusion and the Social Security subtraction apply).", "table": "md_counties.csv", "value_year": 2026, "indexing": { "method": "fixed", "establishes": "County rates are set by county ordinance within Tax-General 10-106 (2.25%-3.30%); law as written holds each county's 2026 rate until the county changes it." }, "sources": [ { "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014", "title": "Tax Guidance - Maryland Income Tax Rates and Brackets (KB0010014; rendered with headless Chrome, ServiceNow portal)", "publisher": "Comptroller of Maryland", "kind": "agency_page", "establishes": "Each county and Baltimore City levies a local income tax on residents equal to a percentage of Maryland taxable net income, collected on the state return. County of residence on the last day of the tax year controls. 2026 rates published by the Comptroller (web rate table and 2026 estimated-tax worksheet agree). 2026 changes vs 2025: Allegany .0303 -> .0320; Kent .0320 -> .0330; all others unchang", "claims": [ { "expect": "Maryland's 23 counties and Baltimore City levy a local income tax which we collect on the state income tax return", "status": "phrase" }, { "expect": "Local officials set the rates, which range between 2.25% and 3.30% for the current tax year.", "status": "phrase" }, { "expect": "You should report your local income tax amount on line 28 of Form 502.", "status": "phrase" }, { "expect": "Allegany County .0303 (PDF) .0320 (PDF)", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/worksheets/2026-pv-worksheet.pdf", "title": "2026 Payment Voucher Worksheet for Estimated Tax and Extension Payments (PVW)", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Each county and Baltimore City levies a local income tax on residents equal to a percentage of Maryland taxable net income, collected on the state return. County of residence on the last day of the tax year controls. 2026 rates published by the Comptroller (web rate table and 2026 estimated-tax worksheet agree). 2026 changes vs 2025: Allegany .0303 -> .0320; Kent .0320 -> .0330; all others unchang", "claims": [ { "expect": "counties and Baltimore City levy an income tax on residents", "status": "phrase" }, { "expect": "Baltimore City . . . . . . . . . . .0320", "status": "phrase" }, { "expect": "Allegany County. . . . . . . . . .0320", "status": "phrase" }, { "expect": "Kent County . . . . . . . . . . . .0330", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf", "title": "2025 Maryland State & Local Tax Forms & Instructions (resident booklet, Form 502)", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Each county and Baltimore City levies a local income tax on residents equal to a percentage of Maryland taxable net income, collected on the state return. County of residence on the last day of the tax year controls. 2026 rates published by the Comptroller (web rate table and 2026 estimated-tax worksheet agree). 2026 changes vs 2025: Allegany .0303 -> .0320; Kent .0320 -> .0330; all others unchang", "claims": [ { "expect": "Use the county (or", "status": "phrase" }, { "expect": "Baltimore City) you resided in on the last day of the tax year", "status": "phrase" }, { "expect": "2025 LOCAL TAX RATE CHART", "status": "phrase" }, { "expect": "the last day of the tax year. Enter the result on Line 28 of Form 502.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/2025/502.pdf", "title": "2025 Maryland Form 502 Resident Income Tax Return", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Each county and Baltimore City levies a local income tax on residents equal to a percentage of Maryland taxable net income, collected on the state return. County of residence on the last day of the tax year controls. 2026 rates published by the Comptroller (web rate table and 2026 estimated-tax worksheet agree). 2026 changes vs 2025: Allegany .0303 -> .0320; Kent .0320 -> .0330; all others unchang", "claims": [ { "expect": "28. Local tax (See Instruction 19 for tax rates and worksheet.) Multiply Line 20 by", "status": "phrase" }, { "expect": "10a. Pension exclusion from worksheet (13A)", "status": "phrase" }, { "expect": "11. Taxable Social Security and RR benefits (Tier I, II and supplemental) included in Line 1", "status": "phrase" }, { "expect": "33. Local tax after credits (Subtract Line 32 from Line 28.) If less than 0, enter 0.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/worksheets/2026-pv-worksheet.pdf", "title": "2026 Payment Voucher Worksheet for Estimated Tax and Extension Payments (PVW)", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Anne Arundel taxes on a graduated (marginal) bracket basis. 2026 brackets are the same as 2025. The 2025 booklet states the formula as cumulative amounts ($1,350 plus 2.94% over $50,000, etc.), which confirms marginal application.", "claims": [ { "expect": "Anne Arundel Co. The local tax rates for taxable year", "status": "phrase" }, { "expect": "(1) .0270 of Maryland taxable net income of $1 through", "status": "phrase" }, { "expect": "(2) .0294 of Maryland taxable net income of $50,001 through", "status": "phrase" }, { "expect": "(3) .0320 of Maryland taxable net income of over $400,000;", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf", "title": "2025 Maryland State & Local Tax Forms & Instructions (resident booklet, Form 502)", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Anne Arundel taxes on a graduated (marginal) bracket basis. 2026 brackets are the same as 2025. The 2025 booklet states the formula as cumulative amounts ($1,350 plus 2.94% over $50,000, etc.), which confirms marginal application.", "claims": [ { "expect": "over $400,000, $1,350 plus 2.94% of the filer's taxable net", "status": "phrase" }, { "expect": "$11,640 plus 3.2% of the filer's taxable net income over", "status": "phrase" }, { "expect": "over $480,000, $2,025 plus 2.94% of the filer's taxable net", "status": "phrase" }, { "expect": "$13,932.00 plus 3.2% of the filer's taxable net income over", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014", "title": "Tax Guidance - Maryland Income Tax Rates and Brackets (KB0010014; rendered with headless Chrome, ServiceNow portal)", "publisher": "Comptroller of Maryland", "kind": "agency_page", "establishes": "Anne Arundel taxes on a graduated (marginal) bracket basis. 2026 brackets are the same as 2025. The 2025 booklet states the formula as cumulative amounts ($1,350 plus 2.94% over $50,000, etc.), which confirms marginal application.", "claims": [ { "expect": "III. Anne Arundel Co. The local tax rates for calendar year 2026 are as follows:", "status": "phrase" }, { "expect": ".0294 of Maryland taxable income in excess of $75,001 through $480,000; and", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-106&enactments=false", "title": "Maryland Code, Tax-General § 10-106", "publisher": "Maryland General Assembly", "kind": "statute", "establishes": "TG §10-106: county rate at least 2.25% and at most 3.30% of Maryland taxable income; changes in 0.01-point steps effective Jan 1; notice to the Comptroller by July 1; bracket basis allowed from 2022 (minimum rate 2.25%, rates may not fall as income rises). TG §10-103: county tax on residents domiciled or keeping a principal residence/abode in the county on the last day of the year, and on nonresid", "claims": [ { "expect": "a county income tax equal to at least 2.25% but not more than 3.30% of an individual's Maryland taxable income", "status": "phrase" }, { "expect": "the county may apply the county income tax on a bracket basis", "status": "phrase" }, { "expect": "may not set a minimum income tax rate less than 2.25% of an individual's Maryland taxable income", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-103&enactments=false", "title": "Maryland Code, Tax-General § 10-103", "publisher": "Maryland General Assembly", "kind": "statute", "establishes": "TG §10-106: county rate at least 2.25% and at most 3.30% of Maryland taxable income; changes in 0.01-point steps effective Jan 1; notice to the Comptroller by July 1; bracket basis allowed from 2022 (minimum rate 2.25%, rates may not fall as income rises). TG §10-103: county tax on residents domiciled or keeping a principal residence/abode in the county on the last day of the year, and on nonresid", "claims": [ { "expect": "Each county shall have a county income tax on the Maryland taxable income of:", "status": "phrase" }, { "expect": "maintains a principal residence or a place of abode in the county;", "status": "phrase" }, { "expect": "may not impose a general local income, earnings, or payroll tax", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf", "title": "2025 Maryland State & Local Tax Forms & Instructions (resident booklet, Form 502)", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Local EIC = federal EIC x (local rate x 10) (Worksheet 19B; Anne Arundel uses .0270). Local poverty level credit = state poverty-credit base x local rate (Worksheet 19C). Credit for taxes paid to other states is also applied against local tax via Form 502CR Part BB (line 31).", "claims": [ { "expect": "3. Multiply Line 2 by 10 and enter on Line 4.", "status": "phrase" }, { "expect": "C. MULTIPLY Line A by Line B. Enter the", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/2025/502.pdf", "title": "2025 Maryland Form 502 Resident Income Tax Return", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Local EIC = federal EIC x (local rate x 10) (Worksheet 19B; Anne Arundel uses .0270). Local poverty level credit = state poverty-credit base x local rate (Worksheet 19C). Credit for taxes paid to other states is also applied against local tax via Form 502CR Part BB (line 31).", "claims": [ { "expect": "29. Local earned income credit (from Local Earned Income Credit Worksheet in Instruction 19.)", "status": "phrase" }, { "expect": "31. Local tax credit from Part BB, Line 1 of Form 502CR (Attach Form 502CR.)", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf", "title": "2025 Maryland State & Local Tax Forms & Instructions (resident booklet, Form 502)", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Frederick County's 4-tier local income tax is NOT marginal: the single tier rate selected by the filer's Maryland taxable net income (Form 502 line 20) and filing status is applied to the WHOLE taxable net income, producing a cliff at each threshold ($25,000/$50,000/$150,000 single-status; $25,000/$100,000/$250,000 joint-status). Contrast Anne Arundel, whose schedule is stated marginally ('$1,350 ", "claims": [ { "expect": "Multiply the taxable net income by your local tax rate from the LOCAL", "status": "phrase" }, { "expect": "(1) .0225 for taxpayers who have a taxable net income of at", "status": "phrase" }, { "expect": "$1,350 plus 2.94% of the filer’s taxable", "status": "phrase" }, { "expect": "net income over $50,000", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/worksheets/2026-pv-worksheet.pdf", "title": "2026 Payment Voucher Worksheet for Estimated Tax and Extension Payments (PVW)", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Frederick County's 4-tier local income tax is NOT marginal: the single tier rate selected by the filer's Maryland taxable net income (Form 502 line 20) and filing status is applied to the WHOLE taxable net income, producing a cliff at each threshold ($25,000/$50,000/$150,000 single-status; $25,000/$100,000/$250,000 joint-status). Contrast Anne Arundel, whose schedule is stated marginally ('$1,350 ", "claims": [ { "expect": "Frederick Co. The local tax rates for tax year 2026 are", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014", "title": "Tax Guidance - Maryland Income Tax Rates and Brackets (KB0010014)", "publisher": "Comptroller of Maryland", "kind": "agency_page", "establishes": "Frederick County's 4-tier local income tax is NOT marginal: the single tier rate selected by the filer's Maryland taxable net income (Form 502 line 20) and filing status is applied to the WHOLE taxable net income, producing a cliff at each threshold ($25,000/$50,000/$150,000 single-status; $25,000/$100,000/$250,000 joint-status). Contrast Anne Arundel, whose schedule is stated marginally ('$1,350 ", "claims": [ { "expect": "IV. Frederick Co. The local tax rates for tax year 2026 are as follows:", "status": "phrase" }, { "expect": ".0225 for taxpayers who have a net taxable income between $1 and not exceeding $25,000;", "status": "phrase" }, { "expect": ".0320 for taxpayers who have a net taxable income of $250,001 or more.", "status": "phrase" }, { "expect": ".0294 of Maryland taxable income in excess of $50,001 through $400,000; and", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://web.archive.org/web/20240223091345/https://www.frederickcountymd.gov/DocumentCenter/View/345375/Income-Tax-Ordinance-Amendment-3-MCKA", "title": "Amendment 3 on Income Tax Ordinance (Council Member Keegan-Ayer, introduced May 23, 2023) - Ordinance RE: Frederick County Income Tax Rate Brackets", "publisher": "Frederick County Council", "kind": "legislation", "establishes": "Frederick County's 4-tier local income tax is NOT marginal: the single tier rate selected by the filer's Maryland taxable net income (Form 502 line 20) and filing status is applied to the WHOLE taxable net income, producing a cliff at each threshold ($25,000/$50,000/$150,000 single-status; $25,000/$100,000/$250,000 joint-status). Contrast Anne Arundel, whose schedule is stated marginally ('$1,350 ", "claims": [ { "expect": "2.25% for taxpayers who file “single status” (including Single, Married Filing Separate,", "status": "phrase" }, { "expect": "and Dependent) and have a net taxable income of [$100,001] $150,001 or more;", "status": "phrase" }, { "expect": "Qualified Widow) and have a net taxable income of [$200,001] $250,001 or more.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2023 }, { "url": "https://web.archive.org/web/20240223022719/https://www.frederickcountymd.gov/DocumentCenter/View/345279/04132023---Frederick-County-Income-Tax-Rate-Changes---Finance-Div---CC-Mtg-04252023", "title": "Frederick County Income Tax Rate Changes - Finance Division staff memo, revenue table (Attachment 3) and proposed ordinance (Attachment 4), CC Mtg 04/25/2023", "publisher": "Frederick County Government (Division of Finance)", "kind": "legislation", "establishes": "Frederick County's 4-tier local income tax is NOT marginal: the single tier rate selected by the filer's Maryland taxable net income (Form 502 line 20) and filing status is applied to the WHOLE taxable net income, producing a cliff at each threshold ($25,000/$50,000/$150,000 single-status; $25,000/$100,000/$250,000 joint-status). Contrast Anne Arundel, whose schedule is stated marginally ('$1,350 ", "claims": [ { "expect": "have net taxable income of $25,000 or less would see their income tax rate reduced from 2.75% to 2.25%", "status": "phrase" }, { "expect": "Between 200,001 and 250,000 4,279 950,121,770.00", "status": "phrase" }, { "expect": "30,403,896.64", "status": "phrase" }, { "expect": "119,072,488.00", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2023 }, { "url": "https://web.archive.org/web/20260207050202/http://www.frederickcountymd.gov/DocumentCenter/View/337948/517---Income-Tax-Rate-Reduction---CC-Mtg-05172022", "title": "Income Tax Rate Reduction - staff report, memo, revenue table and proposed ordinance (County Council meeting 05/17/2022)", "publisher": "Frederick County Government (Office of the County Executive)", "kind": "legislation", "establishes": "Frederick County's 4-tier local income tax is NOT marginal: the single tier rate selected by the filer's Maryland taxable net income (Form 502 line 20) and filing status is applied to the WHOLE taxable net income, producing a cliff at each threshold ($25,000/$50,000/$150,000 single-status; $25,000/$100,000/$250,000 joint-status). Contrast Anne Arundel, whose schedule is stated marginally ('$1,350 ", "claims": [ { "expect": "This targeted tax relief sets the tax rate for these individuals at 2.75% rather than the current", "status": "phrase" }, { "expect": "2.75% for taxpayers who file “joint status” and have a taxable income of", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2022 }, { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-106&enactments=false", "title": "Maryland Code, Tax-General § 10-106", "publisher": "Maryland General Assembly", "kind": "statute", "establishes": "Frederick County's 4-tier local income tax is NOT marginal: the single tier rate selected by the filer's Maryland taxable net income (Form 502 line 20) and filing status is applied to the WHOLE taxable net income, producing a cliff at each threshold ($25,000/$50,000/$150,000 single-status; $25,000/$100,000/$250,000 joint-status). Contrast Anne Arundel, whose schedule is stated marginally ('$1,350 ", "claims": [ { "expect": "the county may apply the county income tax on a bracket basis", "status": "phrase" }, { "expect": "shall set, by ordinance or resolution, the income brackets that apply to each income tax rate", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf", "title": "2025 Maryland State & Local Tax Forms & Instructions (resident booklet, Form 502)", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Local EIC (Worksheet 19B) = federal EIC x (local rate x 10); Local poverty level credit (Worksheet 19C) = State PLC Worksheet line 2 amount x local rate. Both take the local rate from Line 2 of the Local Tax Worksheet (19A) - for Frederick that is the single tier rate selected by the filer's taxable net income (0.0225/0.0275/0.0296/0.0320). Anne Arundel residents instead use a fixed .0270 in BOTH ", "claims": [ { "expect": "LOCAL EARNED INCOME CREDIT WORKSHEET (19B)", "status": "phrase" }, { "expect": "Enter your local tax rate from Line 2 of", "status": "phrase" }, { "expect": "County residents use .0270)", "status": "phrase" }, { "expect": "Multiply Line 2 by 10 and enter on Line 4.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "ty2025": { "table": "2025/md_counties.csv", "value_year": 2025, "differs_from_2026": 2, "sources": [ { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf", "title": "2025 Maryland State & Local Tax Forms & Instructions (resident booklet), Instruction 19 and the 2025 Local Tax Rate Chart", "publisher": "Comptroller of Maryland", "kind": "instructions", "claims": [ { "expect": "2025 LOCAL TAX RATE CHART", "status": "phrase" }, { "expect": "NEW LOCAL TAX BRACKETS FOR 2025", "status": "phrase" }, { "expect": "The local tax rates for taxable year 2025 are", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "establishes": "The 2025 resident booklet's 2025 LOCAL TAX RATE CHART: Allegany .0303 (2026 .0320) and Kent .0320 (2026 .0330); every other county, Anne Arundel's and Frederick's brackets as printed, equal to 2026." } }, "in-county": { "state": "IN", "name": "Indiana county local income tax (LIT)", "base": "state_taxable", "on_state_return": true, "form": "IT-40 Schedule CT-40", "slot": "county", "what": "Every county levies a local income tax on residents (county of residence on January 1) at its rate on Indiana AGI after exemptions (IT-40 line 7). Boone County's rate changes on October 1, 2026; its 2026 annual rate is 3/4 of the old rate plus 1/4 of the new (DOR Information Bulletin 32), .017025, a computed figure.", "table": "in_counties.csv", "value_year": 2026, "indexing": { "method": "fixed", "establishes": "County rates are set by county ordinance (IC 6-3.6); law as written holds the 2026 rate." }, "sources": [ { "url": "https://web.archive.org/web/20261001200534id_/https://www.in.gov/dor/files/dn01.pdf", "title": "Departmental Notice #1, Effective Oct. 1, 2026 (R47 / 10-26)", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "Every Indiana county levies a LIT. Residents pay their Jan-1 county's rate on their entire Indiana AGI after exemptions (IT-40 line 7). 2026 rates: DOR Departmental Notice #1 effective Jan. 1, 2026 (changes vs 2025 in Carroll, Grant, Greene, Howard, Shelby, Union) and the Oct. 1, 2026 edition (only change: Boone .017 -> .0171 from Oct 1, 2026).", "claims": [ { "expect": "Effective Oct. 1, 2026", "status": "phrase" }, { "expect": "Indiana County Tax Rates: Effective Oct. 1, 2026", "status": "phrase" }, { "expect": "A county with an asterisk (*) has changed its rate since Departmental Notice #1 was issued on Jan. 1, 2026.", "status": "phrase" }, { "expect": "Boone 06 0.0171*", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "http://web.archive.org/web/20260628022547/https://www.in.gov/dor/files/dn01.pdf", "title": "Departmental Notice #1, Effective Jan. 1, 2026 (R46 / 01-26) - Wayback copy", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "Every Indiana county levies a LIT. Residents pay their Jan-1 county's rate on their entire Indiana AGI after exemptions (IT-40 line 7). 2026 rates: DOR Departmental Notice #1 effective Jan. 1, 2026 (changes vs 2025 in Carroll, Grant, Greene, Howard, Shelby, Union) and the Oct. 1, 2026 edition (only change: Boone .017 -> .0171 from Oct 1, 2026).", "claims": [ { "expect": "Effective Jan. 1, 2026", "status": "phrase" }, { "expect": "A county with an asterisk (*) has changed its rate since Departmental Notice #1 was issued on Oct. 1, 2025.", "status": "phrase" }, { "expect": "Boone 06 0.017", "status": "phrase" }, { "expect": "Union 81 0.0275*", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "http://web.archive.org/web/20260519124610/https://forms.in.gov/Download.aspx?id=16902", "title": "2025 Schedule CT-40 County Tax Schedule for Full-Year Indiana Residents (R24 / 9-25)", "publisher": "Indiana Department of Revenue", "kind": "instructions", "establishes": "Every Indiana county levies a LIT. Residents pay their Jan-1 county's rate on their entire Indiana AGI after exemptions (IT-40 line 7). 2026 rates: DOR Departmental Notice #1 effective Jan. 1, 2026 (changes vs 2025 in Carroll, Grant, Greene, Howard, Shelby, Union) and the Oct. 1, 2026 edition (only change: Boone .017 -> .0171 from Oct 1, 2026).", "claims": [ { "expect": "2025 Indiana County Income Tax Rates and County Codes", "status": "phrase" }, { "expect": "1. Enter the amount from IT-40, line 7.", "status": "phrase" }, { "expect": "7. Enter total of line 4 minus line 6. Enter this amount on line 9 of Form IT-40", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "http://web.archive.org/web/20260414051905/https://forms.in.gov/Download.aspx?id=16915", "title": "IT-40 Booklet 2025 (Indiana Full-Year Resident Individual Income Tax Booklet)", "publisher": "Indiana Department of Revenue", "kind": "instructions", "establishes": "Every Indiana county levies a LIT. Residents pay their Jan-1 county's rate on their entire Indiana AGI after exemptions (IT-40 line 7). 2026 rates: DOR Departmental Notice #1 effective Jan. 1, 2026 (changes vs 2025 in Carroll, Grant, Greene, Howard, Shelby, Union) and the Oct. 1, 2026 edition (only change: Boone .017 -> .0171 from Oct 1, 2026).", "claims": [ { "expect": "Complete Schedule CT-40 to figure your county tax and enter it here.", "status": "phrase" }, { "expect": "Indiana does not tax Social Security income or the railroad retirement", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.in.gov/dor/files/reference/ib32.pdf", "title": "Income Tax Information Bulletin #32: General Information on Local Income Taxes (December 2024)", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "County of residence and county of principal employment are fixed as of January 1 of the tax year; moving during the year does not change the county until the next year. Nonresidents of Indiana whose principal place of work/business is in an Indiana county on Jan 1 owe that county's tax on income derived from the county, at the same rate (no separate nonresident rate).", "claims": [ { "expect": "The taxpayer's county of residence is determined as of Jan. 1 each year.", "status": "phrase" }, { "expect": "each year are fixed as of that date for local income tax purposes for the entire tax year.", "status": "phrase" }, { "expect": "There is no separate LIT rate for resident or nonresident taxpayers.", "status": "phrase" }, { "expect": "Reciprocal agreements between the state of Indiana and other states do not apply to the taxpayer's liability", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2024 }, { "url": "https://web.archive.org/web/20261001200534id_/https://www.in.gov/dor/files/dn01.pdf", "title": "Departmental Notice #1, Effective Oct. 1, 2026 (R47 / 10-26)", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "County of residence and county of principal employment are fixed as of January 1 of the tax year; moving during the year does not change the county until the next year. Nonresidents of Indiana whose principal place of work/business is in an Indiana county on Jan 1 owe that county's tax on income derived from the county, at the same rate (no separate nonresident rate).", "claims": [ { "expect": "Both the county of residence and the county of principal business or employment of an individual", "status": "phrase" }, { "expect": "are determined on Jan. 1 of the calendar year in which the individual's taxable year begins.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "http://web.archive.org/web/20260414051905/https://forms.in.gov/Download.aspx?id=16915", "title": "IT-40 Booklet 2025 (Indiana Full-Year Resident Individual Income Tax Booklet)", "publisher": "Indiana Department of Revenue", "kind": "instructions", "establishes": "County of residence and county of principal employment are fixed as of January 1 of the tax year; moving during the year does not change the county until the next year. Nonresidents of Indiana whose principal place of work/business is in an Indiana county on Jan 1 owe that county's tax on income derived from the county, at the same rate (no separate nonresident rate).", "claims": [ { "expect": "If you moved your residence to a different Indiana county during the", "status": "phrase" }, { "expect": "If you were retired, a homemaker, or were unemployed on Jan. 1, 2025,", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "http://web.archive.org/web/20260414052819/https://forms.in.gov/Download.aspx?id=16904", "title": "2025 Schedule CT-40PNR County Tax Schedule for Part-Year and Full-Year Nonresidents", "publisher": "Indiana Department of Revenue", "kind": "instructions", "establishes": "County of residence and county of principal employment are fixed as of January 1 of the tax year; moving during the year does not change the county until the next year. Nonresidents of Indiana whose principal place of work/business is in an Indiana county on Jan 1 owe that county's tax on income derived from the county, at the same rate (no separate nonresident rate).", "claims": [ { "expect": "Section 1 - To be completed by those taxpayers who were residents of an Indiana county as of Jan. 1, 2025.", "status": "phrase" }, { "expect": "Section 2 - To be completed by those taxpayers who, on Jan. 1, 2025, were not residents of an Indiana county,", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.in.gov/dor/files/reference/ib32.pdf", "title": "Income Tax Information Bulletin #32: General Information on Local Income Taxes (December 2024)", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "Rate changes adopted Jan 1-Aug 31 take effect Oct 1 of that year (Nov 1-Dec 31 adoptions: Oct 1 of the next year; Sep 1-Oct 31: Jan 1 next year). In the year of an Oct 1 change the annual rate is 3/4 of the old rate plus 1/4 of the new rate.", "claims": [ { "expect": "If a county changes its LIT rate between Jan. 1 and Aug. 31 of a calendar year, the revised", "status": "phrase" }, { "expect": "rate goes into effect on Oct. 1 of that calendar year.", "status": "phrase" }, { "expect": "subject to tax at a rate equal to the sum of ¾ of the pre-Oct. 1 LIT rate and ¼ of the post-", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2024 }, { "url": "https://web.archive.org/web/20261001200534id_/https://www.in.gov/dor/files/dn01.pdf", "title": "Departmental Notice #1, Effective Oct. 1, 2026 (R47 / 10-26)", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "LIT base for residents = Indiana adjusted gross income after exemptions (IT-40 line 7; joint filers living in different counties split income and use their own exemptions). Exemptions per DN #1: $1,000 personal (plus additional 65+/blind), $1,500 per dependent, $3,000 per adopted child. Credit against county tax for local income tax paid to an out-of-state locality (residents only; least of tax pa", "claims": [ { "expect": "Each employee is entitled to deduct $1,000 per year", "status": "phrase" }, { "expect": "$1,500 per year per qualifying dependent exemption", "status": "phrase" }, { "expect": "$3,000 per year per qualifying adopted child", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.in.gov/dor/files/reference/ib32.pdf", "title": "Income Tax Information Bulletin #32: General Information on Local Income Taxes (December 2024)", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "LIT base for residents = Indiana adjusted gross income after exemptions (IT-40 line 7; joint filers living in different counties split income and use their own exemptions). Exemptions per DN #1: $1,000 personal (plus additional 65+/blind), $1,500 per dependent, $3,000 per adopted child. Credit against county tax for local income tax paid to an out-of-state locality (residents only; least of tax pa", "claims": [ { "expect": "A credit against county tax is available to taxpayers who earn income from sources outside Indiana", "status": "phrase" }, { "expect": "Nonresidents of Indiana may not claim this credit against their Indiana county tax liability.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2024 }, { "url": "http://web.archive.org/web/20260414051905/https://forms.in.gov/Download.aspx?id=16915", "title": "IT-40 Booklet 2025 (Indiana Full-Year Resident Individual Income Tax Booklet)", "publisher": "Indiana Department of Revenue", "kind": "instructions", "establishes": "LIT base for residents = Indiana adjusted gross income after exemptions (IT-40 line 7; joint filers living in different counties split income and use their own exemptions). Exemptions per DN #1: $1,000 personal (plus additional 65+/blind), $1,500 per dependent, $3,000 per adopted child. Credit against county tax for local income tax paid to an out-of-state locality (residents only; least of tax pa", "claims": [ { "expect": "Each spouse must use their own:", "status": "phrase" }, { "expect": "when figuring their share of net income subject to county tax.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "ty2025": { "table": "2025/in_counties.csv", "value_year": 2025, "differs_from_2026": 7, "sources": [ { "url": "http://web.archive.org/web/20260519124610id_/https://forms.in.gov/Download.aspx?id=16902", "title": "2025 Schedule CT-40 County Tax Schedule for Full-Year Indiana Residents (R24 / 9-25), 2025 county rate chart", "publisher": "Indiana Department of Revenue", "kind": "instructions", "claims": [ { "expect": "2025 Indiana County Income Tax Rates and County Codes", "status": "phrase" }, { "expect": "These rates have changed from last year", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "establishes": "The 2025 Schedule CT-40 county rate chart (the rate of the county of residence on January 1, 2025): Boone .017, Carroll .022733, Grant .0255, Greene .0215, Howard .0195, Shelby .016, Union .02 differ from 2026." } }, "ny-nyc": { "state": "NY", "name": "New York City resident income tax", "base": "nyc", "on_state_return": true, "form": "IT-201 lines 47-54 (and 69-70a refundable)", "slot": "ny-city", "what": "NYC residents pay the city tax on their New York taxable income (Tax Law 1303) on the 2026 city rate schedules, less the NYC household credit (federal AGI test, per person on joint, head-of-household and surviving-spouse returns). The school tax credits and the NYC earned income credit are refundable (engine 1.12.0 W3). Retirement income follows the state base: Social Security and government pensions excluded, the $20,000 pension and annuity exclusion from 59 1/2.", "params": { "brackets": { "single": [ [ 12000, 0.03078 ], [ 25000, 0.03762 ], [ 50000, 0.03819 ], [ null, 0.03876 ] ], "mfj": [ [ 21600, 0.03078 ], [ 45000, 0.03762 ], [ 90000, 0.03819 ], [ null, 0.03876 ] ], "hoh": [ [ 14400, 0.03078 ], [ 30000, 0.03762 ], [ 60000, 0.03819 ], [ null, 0.03876 ] ] }, "household_credit": { "single": [ [ 10000, 15 ], [ 12500, 10 ] ], "joint_per_person": [ [ 15000, 30 ], [ 17500, 25 ], [ 20000, 15 ], [ 22500, 10 ] ], "mfs_per_person_combined": [ [ 15000, 15 ], [ 17500, 13 ], [ 20000, 8 ], [ 22500, 5 ] ] } }, "value_year": 2026, "indexing": { "method": "fixed", "establishes": "The city rate schedules are statutory (Tax Law 1304 with the additional tax of 1304-B); the household credit table is fixed in Tax Law 1310(d), with no indexing clause. Law as written holds them." }, "jurisdictions": [ { "code": "NY-NYC", "name": "New York City" } ], "sources": [ { "url": "https://web.archive.org/web/20251107162049/https://www.nysenate.gov/legislation/laws/TAX/1303", "title": "NY Tax Law § 1303. City taxable income (Wayback copy of nysenate.gov; live site Cloudflare-blocked)", "publisher": "New York State Senate (Consolidated Laws)", "kind": "statute", "establishes": "NYC personal income tax applies to city RESIDENT individuals (domicile, or statutory resident: permanent place of abode + more than 183 days). Nonresidents working in NYC are not taxed by NYC (IT-201 has no NYC nonresident-earnings line; Tax Law §1302 imposes the tax on city residents). The base, 'city taxable income', is the same as New York State taxable income (IT-201 line 38), plus any Charita", "claims": [ { "expect": "The city taxable income of a city resident individual shall mean and be the same as his or her New York taxable income", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://web.archive.org/web/20251114213033/https://www.nysenate.gov/legislation/laws/TAX/1302", "title": "NY Tax Law § 1302. Persons subject to tax (Wayback copy)", "publisher": "New York State Senate (Consolidated Laws)", "kind": "statute", "establishes": "NYC personal income tax applies to city RESIDENT individuals (domicile, or statutory resident: permanent place of abode + more than 183 days). Nonresidents working in NYC are not taxed by NYC (IT-201 has no NYC nonresident-earnings line; Tax Law §1302 imposes the tax on city residents). The base, 'city taxable income', is the same as New York State taxable income (IT-201 line 38), plus any Charita", "claims": [ { "expect": "imposed for each taxable year on the city taxable income of every city resident individual, estate and trust", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://web.archive.org/web/20251209112301/https://www.nysenate.gov/legislation/laws/TAX/1305", "title": "NY Tax Law § 1305. City resident and city nonresident defined (Wayback copy)", "publisher": "New York State Senate (Consolidated Laws)", "kind": "statute", "establishes": "NYC personal income tax applies to city RESIDENT individuals (domicile, or statutory resident: permanent place of abode + more than 183 days). Nonresidents working in NYC are not taxed by NYC (IT-201 has no NYC nonresident-earnings line; Tax Law §1302 imposes the tax on city residents). The base, 'city taxable income', is the same as New York State taxable income (IT-201 line 38), plus any Charita", "claims": [ { "expect": "who is domiciled in the city wherein the tax is imposed", "status": "phrase" }, { "expect": "spends in the aggregate more than one hundred eighty-three days", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf", "title": "Instructions for Form IT-201, Full-Year Resident Income Tax Return (IT-201-I, 2025)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "NYC personal income tax applies to city RESIDENT individuals (domicile, or statutory resident: permanent place of abode + more than 183 days). Nonresidents working in NYC are not taxed by NYC (IT-201 has no NYC nonresident-earnings line; Tax Law §1302 imposes the tax on city residents). The base, 'city taxable income', is the same as New York State taxable income (IT-201 line 38), plus any Charita", "claims": [ { "expect": "If No, enter the line 38 amount on line 47.", "status": "phrase" }, { "expect": "Line 26: Pensions of New York State and local", "status": "phrase" }, { "expect": "Line 29: Pension and annuity income exclusion", "status": "phrase" }, { "expect": "federal adjusted gross income, but not more than $20,000.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201_2025_fill_in.pdf", "title": "Form IT-201 (2025) Resident Income Tax Return", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "NYC personal income tax applies to city RESIDENT individuals (domicile, or statutory resident: permanent place of abode + more than 183 days). Nonresidents working in NYC are not taxed by NYC (IT-201 has no NYC nonresident-earnings line; Tax Law §1302 imposes the tax on city residents). The base, 'city taxable income', is the same as New York State taxable income (IT-201 line 38), plus any Charita", "claims": [ { "expect": "27 Taxable amount of Social Security benefits (from line 15)", "status": "phrase" }, { "expect": "47 NYC taxable income", "status": "phrase" }, { "expect": "47a NYC resident tax on line 47 amount", "status": "phrase" }, { "expect": "48 NYC household credit", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.tax.ny.gov/pdf/2026/inc/it2105i_2026.pdf", "title": "Instructions for Form IT-2105, Estimated Income Tax Payment Voucher for Individuals (IT-2105-I, 2026)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "2026 NYC resident tax rate schedules (applied to NYC taxable income). Single and married filing separately share a schedule; MFJ and qualifying surviving spouse share a schedule; head of household has its own. Identical to the 2025 schedule. (For 2025 returns, NYC taxable income under $65,000 uses the NYC tax table instead of the schedule; the table is derived from the same rates.)", "claims": [ { "expect": "Compute your New York City resident tax on the amount on line 7 using", "status": "phrase" }, { "expect": "$ 0 $21,600 3.078% of line 7", "status": "phrase" }, { "expect": "21,600 45,000 $ 665 plus 3.762% of the excess over $21,600", "status": "phrase" }, { "expect": "45,000 90,000 1,545 plus 3.819%", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf", "title": "Instructions for Form IT-201, Full-Year Resident Income Tax Return (IT-201-I, 2025)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "2026 NYC resident tax rate schedules (applied to NYC taxable income). Single and married filing separately share a schedule; MFJ and qualifying surviving spouse share a schedule; head of household has its own. Identical to the 2025 schedule. (For 2025 returns, NYC taxable income under $65,000 uses the NYC tax table instead of the schedule; the table is derived from the same rates.)", "claims": [ { "expect": "Is line 47 (your New York City taxable income) less than", "status": "phrase" }, { "expect": "New York City tax rate schedule", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://web.archive.org/web/20251113205918/https://www.nysenate.gov/legislation/laws/TAX/1304", "title": "NY Tax Law § 1304. Rate of tax (Wayback copy)", "publisher": "New York State Senate (Consolidated Laws)", "kind": "statute", "establishes": "2026 NYC resident tax rate schedules (applied to NYC taxable income). Single and married filing separately share a schedule; MFJ and qualifying surviving spouse share a schedule; head of household has its own. Identical to the 2025 schedule. (For 2025 returns, NYC taxable income under $65,000 uses the NYC tax table instead of the schedule; the table is derived from the same rates.)", "claims": [ { "expect": "Not over $21,600 2.7% of the city taxable income", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf", "title": "Instructions for Form IT-201, Full-Year Resident Income Tax Return (IT-201-I, 2025)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "NYC household credit (nonrefundable, residents only; not allowed if you can be claimed as a dependent). Keyed to FEDERAL AGI. Single (table 4): FAGI <= $10,000 -> $15; $10,000-$12,500 -> $10; above $12,500 none. MFJ/HOH/QSS (table 5): per person (taxpayer + spouse + dependents): FAGI <= $15,000 $30; <= $17,500 $25; <= $20,000 $15; <= $22,500 $10; above none. MFS (table 6): per person $15/$13/$8/$5", "claims": [ { "expect": "New York City household credit table 4", "status": "phrase" }, { "expect": "$15,000 $30 60 90 120 150 180 210 30", "status": "phrase" }, { "expect": "No credit is allowed; do not make an entry on Form IT-201, line 48.", "status": "phrase" }, { "expect": "If you marked the Yes box at item C on the front of Form IT-201,", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://web.archive.org/web/20251016230237/https://www.nysenate.gov/legislation/laws/TAX/1310", "title": "NY Tax Law §1310 Credits against tax (Wayback capture of nysenate.gov, 2025-10-16)", "publisher": "New York State Senate (Open Legislation)", "kind": "statute", "establishes": "The NYC household credit (IT-201 line 48) is a fixed-dollar table written into Tax Law §1310(d); the statute contains no inflation-indexing language for it. The 2025 IT-201-I tables 4-6 reproduce the statute's 'after 1995' column (brackets merged where amounts are equal; MFS = half per §1310(d)(3)(C), rounded). Treat as fixed (not indexed).", "claims": [ { "expect": "(d) Household credit. (1) For taxable years beginning after nineteen hundred eighty-six", "status": "phrase" }, { "expect": "Not over $7,500 $15 $15 Over $7,500 but not over $10,000 $10 $15 Over $10,000 but not over $12,500 $ 0 $10", "status": "phrase" }, { "expect": "Over $15,000 but not over $17,500 $10 $20 $25 $25 Over $17,500 but not over $20,000 $ 0 $15 $15 $15 Over $20,000 but not over $22,500 $ 0 $ 0 $ 0 $10", "status": "phrase" }, { "expect": "a husband or wife who is required to file a separate city income tax return shall be permitted one-half the credit otherwise allowed his or her household", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf", "title": "Instructions for Form IT-201 (2025)", "publisher": "NYS Department of Taxation and Finance", "kind": "instructions", "establishes": "The NYC household credit (IT-201 line 48) is a fixed-dollar table written into Tax Law §1310(d); the statute contains no inflation-indexing language for it. The 2025 IT-201-I tables 4-6 reproduce the statute's 'after 1995' column (brackets merged where amounts are equal; MFS = half per §1310(d)(3)(C), rounded). Treat as fixed (not indexed).", "claims": [ { "expect": "10,000 ........................................................... 12,500 ........................................................ 10", "status": "phrase" }, { "expect": "22,500 ..................................................................................... No credit is allowed; do not make an entry on Form IT-201, line 48.", "status": "phrase" }, { "expect": "Note 5 The credit amounts have been rounded.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "ty2025": { "value_year": 2025, "differs_from_2026": 0, "sources": [ { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf", "title": "Instructions for Form IT-201 (2025), New York City tax rate schedule", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "claims": [ { "expect": "1,545 plus 3.819%", "status": "phrase" }, { "expect": "1,813 plus 3.876%", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "establishes": "The NYC schedules (Tax Law 1304 / 1304-B, taxable years after 2016) and the household credit (1310(d)) are the same in 2025: the 2025 IT-201 instructions print them." } }, "ny-yonkers": { "state": "NY", "name": "Yonkers resident income tax surcharge and nonresident earnings tax", "base": "pct_state_tax", "on_state_return": true, "form": "IT-201 line 55 (resident), line 56 with Form Y-203 (nonresident)", "slot": "ny-city", "what": "Yonkers residents pay a surcharge of 16.75% of their net New York State tax; it inherits the state base. Nonresidents who work in Yonkers pay 0.5% of their Yonkers wages and self-employment earnings less an exclusion ($3,000 when wages and earnings are $10,000 or less, $2,000 to $20,000, $1,000 to $30,000, none above).", "params": { "resident_rate": 0.1675, "nonresident_rate": 0.005, "nonresident_exclusion": [ [ 10000, 3000 ], [ 20000, 2000 ], [ 30000, 1000 ], [ null, 0 ] ] }, "value_year": 2026, "indexing": { "method": "fixed", "establishes": "The surcharge rate is set by the Yonkers city council (16.75% for 2026); the nonresident rate and exclusion are fixed in law." }, "jurisdictions": [ { "code": "NY-YONKERS", "name": "Yonkers" } ], "sources": [ { "url": "https://www.tax.ny.gov/pdf/2026/inc/it2105i_2026.pdf", "title": "Instructions for Form IT-2105, Estimated Income Tax Payment Voucher for Individuals (IT-2105-I, 2026)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "Yonkers resident income tax surcharge = 16.75% of net New York State tax (IT-201 line 46 total NYS taxes, minus refundable NYS credits listed on the Yonkers worksheet lines b-l). Because it is a percentage of NYS tax, it inherits the NYS base entirely.", "claims": [ { "expect": "Line 22a – The current rate for Yonkers is 16.75% (.1675). If you are", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_y.pdf", "title": "NYS-50-T-Y (1/26) Yonkers Withholding Tax Tables and Methods, effective January 1, 2026", "publisher": "New York State Department of Taxation and Finance", "kind": "agency_page", "establishes": "Yonkers resident income tax surcharge = 16.75% of net New York State tax (IT-201 line 46 total NYS taxes, minus refundable NYS credits listed on the Yonkers worksheet lines b-l). Because it is a percentage of NYS tax, it inherits the NYS base entirely.", "claims": [ { "expect": "Effective January 1, 2026 – December 31, 2026", "status": "phrase" }, { "expect": "Multiply the result by 16.75% (0.1675).", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf", "title": "Instructions for Form IT-201, Full-Year Resident Income Tax Return (IT-201-I, 2025)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "Yonkers resident income tax surcharge = 16.75% of net New York State tax (IT-201 line 46 total NYS taxes, minus refundable NYS credits listed on the Yonkers worksheet lines b-l). Because it is a percentage of NYS tax, it inherits the NYS base entirely.", "claims": [ { "expect": "Yonkers worksheet", "status": "phrase" }, { "expect": "a Amount from line 46", "status": "phrase" }, { "expect": "n Yonkers resident tax rate (16.75%)", "status": "phrase" }, { "expect": "on Form IT-201, line 55", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/y203i_2025.pdf", "title": "Instructions for Form Y-203, Yonkers Nonresident Earnings Tax Return (2025)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "Yonkers nonresident earnings tax: 0.5% of wages earned in Yonkers plus net earnings from self-employment allocated to Yonkers, less an exclusion of $3,000 (total wages+NESE <= $10,000), $2,000 (<= $20,000), $1,000 (<= $30,000), none above $30,000 (prorated for part-year). Excludes unemployment comp and pensions (not wages). Filed on Form Y-203 attached to IT-201/IT-203.", "claims": [ { "expect": "on line 5 by the rate of 0.5% (0.005). Also transfer your total Yonkers", "status": "phrase" }, { "expect": "tax is based on your wages and net earnings from self-employment", "status": "phrase" }, { "expect": "Wages as defined under section 3401(a) of the Internal Revenue Code", "status": "phrase" }, { "expect": "Yonkers nonresident earnings tax was not more than $3,000; or you", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/y203_2025_fill_in.pdf", "title": "Form Y-203 (2025) Yonkers Nonresident Earnings Tax Return", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "Yonkers nonresident earnings tax: 0.5% of wages earned in Yonkers plus net earnings from self-employment allocated to Yonkers, less an exclusion of $3,000 (total wages+NESE <= $10,000), $2,000 (<= $20,000), $1,000 (<= $30,000), none above $30,000 (prorated for part-year). Excludes unemployment comp and pensions (not wages). Filed on Form Y-203 attached to IT-201/IT-203.", "claims": [ { "expect": "6 Total nonresident earnings tax (multiply line 5 by 0.5% [0.005]).", "status": "phrase" }, { "expect": "12 $3,000 $2,000 $1,000", "status": "phrase" }, { "expect": "exceeds $30,000 for the year, there is no exclusion amount.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_y.pdf", "title": "NYS-50-T-Y (1/26) Yonkers Withholding Tax Tables and Methods, effective January 1, 2026", "publisher": "New York State Department of Taxation and Finance", "kind": "agency_page", "establishes": "Yonkers nonresident earnings tax: 0.5% of wages earned in Yonkers plus net earnings from self-employment allocated to Yonkers, less an exclusion of $3,000 (total wages+NESE <= $10,000), $2,000 (<= $20,000), $1,000 (<= $30,000), none above $30,000 (prorated for part-year). Excludes unemployment comp and pensions (not wages). Filed on Form Y-203 attached to IT-201/IT-203.", "claims": [ { "expect": "The Yonkers nonresident earnings tax rate has not changed.", "status": "phrase" }, { "expect": "Yonkers nonresident ............................. 0.50% (0.0050)", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201_2025_fill_in.pdf", "title": "Form IT-201 (2025) Resident Income Tax Return", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "Yonkers nonresident earnings tax: 0.5% of wages earned in Yonkers plus net earnings from self-employment allocated to Yonkers, less an exclusion of $3,000 (total wages+NESE <= $10,000), $2,000 (<= $20,000), $1,000 (<= $30,000), none above $30,000 (prorated for part-year). Excludes unemployment comp and pensions (not wages). Filed on Form Y-203 attached to IT-201/IT-203.", "claims": [ { "expect": "56 Yonkers nonresident earnings tax (Form Y-203)", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf", "title": "Instructions for Form IT-201 (2025) - Yonkers worksheet", "publisher": "NYS Department of Taxation and Finance", "kind": "instructions", "establishes": "Yonkers resident surcharge (IT-201 line 55) = 16.75% x [line 46 (Total New York State taxes = line 44 net NYS tax after nonrefundable credits + line 45 net other NYS taxes) minus (refundable/other credits b-i less STAR reconciliation k)]. Worksheet: a=line 46; b=IT-213 l.9 (Empire State child credit); c=IT-214 l.20 (real property tax credit); d=IT-216 l.14 (child & dependent care); e=IT-215 l.16 (", "claims": [ { "expect": "If you were a resident of Yonkers, did you enter an amount that is more than 0 on line 46?", "status": "phrase" }, { "expect": "a Amount from line 46", "status": "phrase" }, { "expect": "h Total from lines 69 and 69a from Form IT-201.", "status": "phrase" }, { "expect": "i Amount from Form IT-201-ATT, Other Tax Credits and Taxes, line 13", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201_2025_fill_in.pdf", "title": "Form IT-201 (2025) fill-in", "publisher": "NYS Department of Taxation and Finance", "kind": "instructions", "establishes": "Yonkers resident surcharge (IT-201 line 55) = 16.75% x [line 46 (Total New York State taxes = line 44 net NYS tax after nonrefundable credits + line 45 net other NYS taxes) minus (refundable/other credits b-i less STAR reconciliation k)]. Worksheet: a=line 46; b=IT-213 l.9 (Empire State child credit); c=IT-214 l.20 (real property tax credit); d=IT-216 l.14 (child & dependent care); e=IT-215 l.16 (", "claims": [ { "expect": "44 Subtract line 43 from line 39 (if line 43 is more than line 39, enter 0)", "status": "phrase" }, { "expect": "46 Total New York State taxes (add lines 44 and 45)", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "ty2025": { "value_year": 2025, "differs_from_2026": 0, "sources": [ { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf", "title": "Instructions for Form IT-201 (2025), Yonkers worksheet", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "claims": [ { "expect": "n Yonkers resident tax rate (16.75%)", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/y203_2025_fill_in.pdf", "title": "Form Y-203 (2025)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "claims": [ { "expect": "6 Total nonresident earnings tax (multiply line 5 by 0.5% [0.005]).", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "establishes": "16.75% of the net state tax and 0.5% of nonresident wages less the Y-203 exclusion in 2025 as in 2026." } }, "ia-school-district": { "state": "IA", "name": "Iowa school district income surtax", "base": "pct_state_tax", "on_state_return": true, "form": "IA 1040 line 19", "slot": "school", "what": "Iowa residents of a school district (and some counties' emergency medical services districts) pay a surtax of a whole percentage of their Iowa income tax after credits, on the IA 1040. The 2026 table is not published; the latest (tax year 2025) rates are used and every response lists them as prior-year figures.", "table": "ia_school_districts.csv", "value_year": 2025, "indexing": { "method": "fixed", "establishes": "Each district's surtax rate is set by its board (Iowa Code 257.21) annually; law as written holds the latest published rate." }, "sources": [ { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/school-district-surtaxemergency", "title": "IA 1040 Expanded Instructions - Line 19: School District Surtax / Emergency Medical Services Tax (Instruction Year 2025)", "publisher": "Iowa Department of Revenue", "kind": "instructions", "establishes": "Residents of an Iowa school district that levies an income surtax pay a percentage of their Iowa income tax (tax computed under §422.5 less nonrefundable credits = IA 1040 line 18). District is the one of residence on the last day of the tax year. Rates 0%-20% (statutory cumulative cap 20%). Six counties (Appanoose, Cass, Pocahontas, Sac, Shelby, Winnebago) add a 1% EMS surtax, already included in", "claims": [ { "expect": "Multiply the amount on line 18 by the surtax rate and enter the result.", "status": "phrase" }, { "expect": "The applicable school district is the one in which you resided on the last day of the tax year", "status": "phrase" }, { "expect": "At this time, Appanoose, Cass, Pocahontas, Sac, Shelby, and Winnebago are the only counties that have an EMS surtax.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://revenue.iowa.gov/media/4382/download?inline", "title": "41-027 Iowa Counties, School District Numbers, Surtax Rates for 2025", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "establishes": "Residents of an Iowa school district that levies an income surtax pay a percentage of their Iowa income tax (tax computed under §422.5 less nonrefundable credits = IA 1040 line 18). District is the one of residence on the last day of the tax year. Rates 0%-20% (statutory cumulative cap 20%). Six counties (Appanoose, Cass, Pocahontas, Sac, Shelby, Winnebago) add a 1% EMS surtax, already included in", "claims": [ { "expect": "IOWA COUNTIES, SCHOOL DISTRICT NUMBERS, SURTAX RATES FOR 2025", "status": "phrase" }, { "expect": "include a 1 percent local option surtax", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.legis.iowa.gov/docs/code/257.21.pdf", "title": "Iowa Code 2026 §257.21 Instructional support property tax and income surtax", "publisher": "Iowa Legislature", "kind": "statute", "establishes": "Residents of an Iowa school district that levies an income surtax pay a percentage of their Iowa income tax (tax computed under §422.5 less nonrefundable credits = IA 1040 line 18). District is the one of residence on the last day of the tax year. Rates 0%-20% (statutory cumulative cap 20%). Six counties (Appanoose, Cass, Pocahontas, Sac, Shelby, Winnebago) add a 1% EMS surtax, already included in", "claims": [ { "expect": "“state individual income tax” means the taxes computed under section 422.5, less the amounts of nonrefundable credits allowed under chapter 422, subchapter II.", "status": "phrase" }, { "expect": "shall be imposed on all individuals residing in the school district on the last day of the applicable tax year", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.legis.iowa.gov/docs/code/298.14.pdf", "title": "Iowa Code 2026 §298.14 School district income surtaxes", "publisher": "Iowa Legislature", "kind": "statute", "establishes": "Residents of an Iowa school district that levies an income surtax pay a percentage of their Iowa income tax (tax computed under §422.5 less nonrefundable credits = IA 1040 line 18). District is the one of residence on the last day of the tax year. Rates 0%-20% (statutory cumulative cap 20%). Six counties (Appanoose, Cass, Pocahontas, Sac, Shelby, Winnebago) add a 1% EMS surtax, already included in", "claims": [ { "expect": "an income surtax collected by a political subdivision under chapter 422D, shall not exceed twenty percent.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.legis.iowa.gov/docs/code/422D.2.pdf", "title": "Iowa Code 2026 §422D.2 Local option income surtax (emergency medical services)", "publisher": "Iowa Legislature", "kind": "statute", "establishes": "Residents of an Iowa school district that levies an income surtax pay a percentage of their Iowa income tax (tax computed under §422.5 less nonrefundable credits = IA 1040 line 18). District is the one of residence on the last day of the tax year. Rates 0%-20% (statutory cumulative cap 20%). Six counties (Appanoose, Cass, Pocahontas, Sac, Shelby, Winnebago) add a 1% EMS surtax, already included in", "claims": [ { "expect": "“state individual income tax” means the tax computed under section 422.5, less the amounts of nonrefundable credits allowed under chapter 422, subchapter II.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://revenue.iowa.gov/forms?name=41-027&field_topic_target_id=All&year=2026", "title": "Iowa DOR Forms search: 41-027, year 2026", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "establishes": "No tax-year-2026 IA 41-027 surtax table is published as of 2026-10-01: the official forms search for 41-027 with year=2026 returns 'No results found'; the all-years listing shows editions dated Dec 1 2025 (TY2025), Dec 12 2024, Dec 14 2023, Dec 22 2022 ... i.e. released each December. Base: IA 1040 line 18 = line 16 - line 17 (other nonrefundable Iowa credits), where line 16 = line 14 - line 15 (o", "claims": [ { "expect": "2025 2024 2023 2022 2021 2020 2019 2018 No results found. Try again with a different set of criteria.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://revenue.iowa.gov/forms?name=41-027&field_topic_target_id=All&year=All", "title": "Iowa DOR Forms search: 41-027, all years", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "establishes": "No tax-year-2026 IA 41-027 surtax table is published as of 2026-10-01: the official forms search for 41-027 with year=2026 returns 'No results found'; the all-years listing shows editions dated Dec 1 2025 (TY2025), Dec 12 2024, Dec 14 2023, Dec 22 2022 ... i.e. released each December. Base: IA 1040 line 18 = line 16 - line 17 (other nonrefundable Iowa credits), where line 16 = line 14 - line 15 (o", "claims": [ { "expect": "Iowa Counties, School District Numbers, Income Surtax Rates 41-027 192.87 KB Archived .pdf December 1, 2025", "status": "phrase" }, { "expect": "Income Surtax Rates 41-027 258.62 KB Archived .pdf December 12, 2024", "status": "phrase" } ], "checked": "2026-10-19", "document_year": 2026 }, { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/school-district-surtaxemergency", "title": "IA 1040 Expanded Instructions - Line 19 (Instruction Year 2025)", "publisher": "Iowa Department of Revenue", "kind": "instructions", "establishes": "No tax-year-2026 IA 41-027 surtax table is published as of 2026-10-01: the official forms search for 41-027 with year=2026 returns 'No results found'; the all-years listing shows editions dated Dec 1 2025 (TY2025), Dec 12 2024, Dec 14 2023, Dec 22 2022 ... i.e. released each December. Base: IA 1040 line 18 = line 16 - line 17 (other nonrefundable Iowa credits), where line 16 = line 14 - line 15 (o", "claims": [ { "expect": "Multiply the amount on line 18 by the surtax rate and enter the result.", "status": "phrase" }, { "expect": "The applicable school district is the one in which you resided on the last day of the tax year", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/line-18-balance", "title": "IA 1040 Expanded Instructions - Line 18: Balance (Instruction Year 2025)", "publisher": "Iowa Department of Revenue", "kind": "instructions", "establishes": "No tax-year-2026 IA 41-027 surtax table is published as of 2026-10-01: the official forms search for 41-027 with year=2026 returns 'No results found'; the all-years listing shows editions dated Dec 1 2025 (TY2025), Dec 12 2024, Dec 14 2023, Dec 22 2022 ... i.e. released each December. Base: IA 1040 line 18 = line 16 - line 17 (other nonrefundable Iowa credits), where line 16 = line 14 - line 15 (o", "claims": [ { "expect": "Subtract line 17 from line 16.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/line-16-balance", "title": "IA 1040 Expanded Instructions - Line 16: Balance (Instruction Year 2025)", "publisher": "Iowa Department of Revenue", "kind": "instructions", "establishes": "No tax-year-2026 IA 41-027 surtax table is published as of 2026-10-01: the official forms search for 41-027 with year=2026 returns 'No results found'; the all-years listing shows editions dated Dec 1 2025 (TY2025), Dec 12 2024, Dec 14 2023, Dec 22 2022 ... i.e. released each December. Base: IA 1040 line 18 = line 16 - line 17 (other nonrefundable Iowa credits), where line 16 = line 14 - line 15 (o", "claims": [ { "expect": "Subtract line 15 from 14.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.legis.iowa.gov/docs/code/257.21.pdf", "title": "Iowa Code 2026 §257.21", "publisher": "Iowa Legislature", "kind": "statute", "establishes": "No tax-year-2026 IA 41-027 surtax table is published as of 2026-10-01: the official forms search for 41-027 with year=2026 returns 'No results found'; the all-years listing shows editions dated Dec 1 2025 (TY2025), Dec 12 2024, Dec 14 2023, Dec 22 2022 ... i.e. released each December. Base: IA 1040 line 18 = line 16 - line 17 (other nonrefundable Iowa credits), where line 16 = line 14 - line 15 (o", "claims": [ { "expect": "“state individual income tax” means the taxes computed under section 422.5, less the amounts of nonrefundable credits allowed under chapter 422, subchapter II", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 } ], "ty2025": { "table": "ia_school_districts.csv", "value_year": 2025, "differs_from_2026": 0, "sources": [ { "url": "https://revenue.iowa.gov/media/4382/download?inline", "title": "41-027 Iowa Counties, School District Numbers, Surtax Rates for 2025", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "claims": [ { "expect": "Surtax Rates for 2025", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "establishes": "The registry's table already is the tax-year-2025 one (41-027 for 2025); the 2026 rows use it as the latest published, so 2025 and 2026 rows are identical." } }, "oh-school-district": { "state": "OH", "name": "Ohio school district income tax", "base": "oh_sd", "on_state_return": false, "form": "SD 100 (separate return)", "slot": "school", "what": "Residents of a taxing school district file the SD 100. A traditional-base district taxes Ohio modified AGI less personal exemptions (so pensions, IRA distributions and investment income are taxed; Social Security is not); an earned-income-base district taxes wages and net self-employment earnings only (at most the Ohio MAGI). A taxpayer 65 or older gets the $50 senior citizen credit, limited to the tax.", "params": { "senior_credit": 50, "senior_age": 65 }, "table": "oh_school_districts.csv", "value_year": 2026, "indexing": { "method": "fixed", "establishes": "District rates are voter-approved (R.C. Chapter 5748); the $50 senior credit is fixed in R.C. 5748.06. Law as written holds them." }, "sources": [ { "url": "https://web.archive.org/web/20260411020238/https://codes.ohio.gov/ohio-revised-code/section-5748.01", "title": "Ohio Revised Code Section 5748.01 (page shows Effective: January 1, 2026)", "publisher": "Ohio Legislative Service Commission (codes.ohio.gov), via Wayback Machine because codes.ohio.gov refused connections on 2026-10-01", "kind": "statute", "establishes": "Traditional base = Ohio modified adjusted gross income (Ohio AGI from IT 1040 line 3 plus the business income deduction add-back) less personal exemptions (IT 1040 line 4). Because it starts from Ohio AGI, it INCLUDES pensions, IRA/401(k) distributions, interest, dividends and capital gains; taxable Social Security is deducted in arriving at Ohio AGI so SS is excluded. The state retirement-income ", "claims": [ { "expect": "Modified adjusted gross income for the taxable year, as defined in section 5747.01 of the Revised Code, less the exemptions provided by section 5747.025 of the Revised Code", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/school_district_income/2025/sd100bundle-fi.pdf", "title": "2025 Ohio SD 100 School District Income Tax Return (fill-in bundle)", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "Traditional base = Ohio modified adjusted gross income (Ohio AGI from IT 1040 line 3 plus the business income deduction add-back) less personal exemptions (IT 1040 line 4). Because it starts from Ohio AGI, it INCLUDES pensions, IRA/401(k) distributions, interest, dividends and capital gains; taxable Social Security is deducted in arriving at Ohio AGI so SS is excluded. The state retirement-income ", "claims": [ { "expect": "1. Ohio adjusted gross income (from Ohio IT 1040, line 3)", "status": "phrase" }, { "expect": "3. Modified adjusted gross income (line 1 plus line 2; if negative enter zero)", "status": "phrase" }, { "expect": "4. Exemption amount (from Ohio IT 1040, line 4)", "status": "phrase" }, { "expect": "5. Modified adjusted gross income less exemptions (line 3 minus line 4; if negative, enter zero)", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "title": "2025 Ohio IT 1040 / SD 100 Instructions booklet", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "Traditional base = Ohio modified adjusted gross income (Ohio AGI from IT 1040 line 3 plus the business income deduction add-back) less personal exemptions (IT 1040 line 4). Because it starts from Ohio AGI, it INCLUDES pensions, IRA/401(k) distributions, interest, dividends and capital gains; taxable Social Security is deducted in arriving at Ohio AGI so SS is excluded. The state retirement-income ", "claims": [ { "expect": "Modified adjusted gross income (MAGI) is your Ohio ad-", "status": "phrase" }, { "expect": "Line 16 - Taxable Social Security Benefits", "status": "phrase" }, { "expect": "Deduct the amount on your federal 1040 or 1040-SR,", "status": "phrase" }, { "expect": "This income is included in your Ohio adjusted gross", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://web.archive.org/web/20260411020238/https://codes.ohio.gov/ohio-revised-code/section-5748.01", "title": "Ohio Revised Code Section 5748.01 (page shows Effective: January 1, 2026)", "publisher": "Ohio Legislative Service Commission (codes.ohio.gov), via Wayback Machine because codes.ohio.gov refused connections on 2026-10-01", "kind": "statute", "establishes": "Earned-income base = wages/salaries/tips/other employee compensation plus net earnings from self-employment (IRC 1402(a)), each only to the extent included in Ohio MAGI, capped at the resident portion of MAGI. Excludes retirement income, interest, dividends, capital gains, unemployment. No personal exemption is subtracted.", "claims": [ { "expect": "Wages, salaries, tips, and other employee compensation to the extent included in modified adjusted gross income", "status": "phrase" }, { "expect": "net earnings from self-employment, as defined in section 1402(a) of the Internal Revenue Code, to the extent included in modified adjusted gross income", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "title": "2025 Ohio IT 1040 / SD 100 Instructions booklet", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "Earned-income base = wages/salaries/tips/other employee compensation plus net earnings from self-employment (IRC 1402(a)), each only to the extent included in Ohio MAGI, capped at the resident portion of MAGI. Excludes retirement income, interest, dividends, capital gains, unemployment. No personal exemption is subtracted.", "claims": [ { "expect": "“Earned income” does not include items such as", "status": "phrase" }, { "expect": "retirement income, interest, dividends, capital gains,", "status": "phrase" }, { "expect": "Employee compensation such as wages, salaries", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/school_district_income/2025/sd100bundle-fi.pdf", "title": "2025 Ohio SD 100 School District Income Tax Return (fill-in bundle)", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "Earned-income base = wages/salaries/tips/other employee compensation plus net earnings from self-employment (IRC 1402(a)), each only to the extent included in Ohio MAGI, capped at the resident portion of MAGI. Excludes retirement income, interest, dividends, capital gains, unemployment. No personal exemption is subtracted.", "claims": [ { "expect": "7. Total tax from earned income tax base districts (from line 38)", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf", "title": "Updated School Districts Effective January 1, 2026 / School Districts With an Income Tax for 2026 (Rev. 3/26)", "publisher": "Ohio Department of Taxation", "kind": "agency_page", "establishes": "2026 rates per district (0.25% to 2.00%, in 0.25% steps) with base type; 214 districts tax income in 2026 (146 traditional, 68 earned-income). Three official ODT sources agree on all 214 rates and base types. See ohio_school_districts.csv.", "claims": [ { "expect": "Effective January 1, 2026", "status": "phrase" }, { "expect": "School Districts With an Income Tax for 2026", "status": "phrase" }, { "expect": "Earned Income Only Tax Base School Districts", "status": "phrase" }, { "expect": "Traditional Tax Base School Districts", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/tax_analysis/tax_data_series/school_district_data/sdit_list.pdf", "title": "Summary of School District Income Tax Changes Effective Calendar Year 2026 / School Districts With an Income Tax as of January 2026 (Dec 30, 2025)", "publisher": "Ohio Department of Taxation (Tax Analysis)", "kind": "agency_page", "establishes": "2026 rates per district (0.25% to 2.00%, in 0.25% steps) with base type; 214 districts tax income in 2026 (146 traditional, 68 earned-income). Three official ODT sources agree on all 214 rates and base types. See ohio_school_districts.csv.", "claims": [ { "expect": "School Districts With an Income Tax as of January 2026*", "status": "phrase" }, { "expect": "(a) Total number of districts are 214.", "status": "phrase" }, { "expect": "(b) Taxes based on earned income only; 68 districts.", "status": "phrase" }, { "expect": "CPT = Continuing Period of Time, no expiration", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://thefinder.tax.ohio.gov/api/file-downloads/content?target=/finder/api/v1/tax-rates/downloads/SD/OHSDRateTable.csv", "title": "The Finder - School District Income Tax Rate Database Table (OHSDRateTable.csv)", "publisher": "Ohio Department of Taxation (The Finder)", "kind": "agency_page", "establishes": "2026 rates per district (0.25% to 2.00%, in 0.25% steps) with base type; 214 districts tax income in 2026 (146 traditional, 68 earned-income). Three official ODT sources agree on all 214 rates and base types. See ohio_school_districts.csv.", "claims": [ { "expect": "20260101,21001231,045047,2514,WESTERVILLE CSD (EARNED INCOME),.0075", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://web.archive.org/web/20260514042105/https://codes.ohio.gov/ohio-revised-code/section-5748.06", "title": "Ohio Revised Code Section 5748.06 (page shows Effective: June 13, 1989)", "publisher": "Ohio Legislative Service Commission (codes.ohio.gov), via Wayback Machine because codes.ohio.gov refused connections on 2026-10-01", "kind": "statute", "establishes": "Senior citizen credit: $50 per district (per return per R.C. 5748.06) for a taxpayer 65 or older at the end of the tax year, limited to the tax; claimable even if ineligible for the IT 1040 senior credit.", "claims": [ { "expect": "a credit shall be permitted against the tax otherwise due under this chapter for such year equal to fifty dollars", "status": "phrase" }, { "expect": "The credit allowed under this section shall not exceed the tax otherwise due.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 1989 }, { "url": "https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "title": "2025 Ohio IT 1040 / SD 100 Instructions booklet", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "Senior citizen credit: $50 per district (per return per R.C. 5748.06) for a taxpayer 65 or older at the end of the tax year, limited to the tax; claimable even if ineligible for the IT 1040 senior credit.", "claims": [ { "expect": "The credit is equal to $50 per district. See R.C. 5748.06.", "status": "phrase" }, { "expect": "To qualify for this credit, you must have been 65 or", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/school_district_income/2025/sd100bundle-fi.pdf", "title": "2025 Ohio SD 100 School District Income Tax Return (fill-in bundle)", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "Senior citizen credit: $50 per district (per return per R.C. 5748.06) for a taxpayer 65 or older at the end of the tax year, limited to the tax; claimable even if ineligible for the IT 1040 senior credit.", "claims": [ { "expect": "Senior citizen credit (you must be 65 or older to claim", "status": "phrase" }, { "expect": "this credit; limit $50 per district)", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "ty2025": { "table": "2025/oh_school_districts.csv", "value_year": 2025, "differs_from_2026": 9, "sources": [ { "url": "https://thefinder.tax.ohio.gov/api/file-downloads/content?target=/finder/api/v1/tax-rates/downloads/SD/OHSDRateTable.csv", "title": "The Finder - School District Income Tax Rate Database Table (OHSDRateTable.csv, rows with effective dates), saved 2026-10-24", "publisher": "Ohio Department of Taxation", "kind": "agency_page", "claims": [ { "expect": "20090101,20251231,045518,5505,MILTON-UNION EVSD (EARNED INCOME),.0125", "status": "phrase" }, { "expect": "20020101,20251231,045047,2514,WESTERVILLE CSD (EARNED INCOME),.0000", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "establishes": "The Finder school district rate table (effective-from / effective-to rows): the rate in force in 2025. Nine districts differ from 2026 (six earned-income taxes start in 2026: Trimble, Clinton-Massie, Westerville, Findlay, Tiffin, Kings; Coldwater .005, Milton-Union .0125, Bowling Green .005 in 2025). East Palestine CSD and Edon-Northwest LSD taxed in 2025 only (their rows end 2025-12-31): they have no 2026 code, so a 2025 request cannot name them." } }, "oh-municipality": { "state": "OH", "name": "Ohio municipal income tax", "base": "earned", "on_state_return": false, "form": "municipal return (separate)", "slot": "municipality", "what": "Ohio municipalities tax residents' qualifying wages, other compensation and net profit under the uniform Chapter 718 base; pensions, Social Security, annuities, interest, dividends and capital gains are exempt income. Wyoming and Indian Hill, grandfathered to tax intangible income, are not modelled (a 400 names them). A resident's credit for tax paid to the work municipality is set by each ordinance: the caller gives it as otherLocalTaxCredit.", "table": "oh_municipalities.csv", "value_year": 2026, "indexing": { "method": "fixed", "establishes": "Municipal rates are set by ordinance (R.C. 718.04); law as written holds the 2026 rate." }, "sources": [ { "url": "https://web.archive.org/web/20260602213734/https://codes.ohio.gov/ohio-revised-code/section-718.01", "title": "Ohio Revised Code Section 718.01 (page shows Effective: September 30, 2025)", "publisher": "Ohio Legislative Service Commission (codes.ohio.gov), via Wayback Machine because codes.ohio.gov refused connections on 2026-10-01", "kind": "statute", "establishes": "Uniform Chapter 718 base. Residents: all income, salaries, qualifying wages, commissions and other compensation from whatever source plus net profit (incl. pass-through distributive share). Nonresidents: same items only for work done or activities conducted in the municipality. 'Exempt income' removes intangible income (interest, dividends, capital gains), Social Security, pensions, retirement ben", "claims": [ { "expect": "For residents, all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the resident", "status": "phrase" }, { "expect": "In the case of nonresidents, all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the nonresident for work done", "status": "phrase" }, { "expect": "(2)(a) Except as provided in division (C)(2)(b) of this section, intangible income;", "status": "phrase" }, { "expect": "(3) Social security benefits, railroad retirement benefits, unemployment compensation, pensions, retirement benefit payments, payments from annuities", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/communications/publications/annual_reports/2025annualreport.pdf", "title": "Ohio Department of Taxation Annual Report Fiscal Year 2025 - Municipal Income Tax section (pp. 114-116)", "publisher": "Ohio Department of Taxation", "kind": "agency_page", "establishes": "Uniform Chapter 718 base. Residents: all income, salaries, qualifying wages, commissions and other compensation from whatever source plus net profit (incl. pass-through distributive share). Nonresidents: same items only for work done or activities conducted in the municipality. 'Exempt income' removes intangible income (interest, dividends, capital gains), Social Security, pensions, retirement ben", "claims": [ { "expect": "Tax Base (R.C. 718.01 and municipal ordinances). The municipal income tax base is income and net", "status": "phrase" }, { "expect": "Annual returns are", "status": "phrase" }, { "expect": "Third-party administrators include the Regional Income Tax Agency, Central Collection Agency, the City of St. Marys, and the City of Findlay.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://web.archive.org/web/20260602213734/https://codes.ohio.gov/ohio-revised-code/section-718.01", "title": "Ohio Revised Code Section 718.01 (page shows Effective: September 30, 2025)", "publisher": "Ohio Legislative Service Commission (codes.ohio.gov), via Wayback Machine because codes.ohio.gov refused connections on 2026-10-01", "kind": "statute", "establishes": "Grandfather 1: a municipality that taxed intangible income on 3/29/1988 and whose voters approved on 11/8/1988 may keep taxing it - ODT names Wyoming and Indian Hill. Grandfather 2: a 'qualified municipal corporation' (adopted Ohio AGI as its base by ordinance on or before 12/31/2011) taxes residents on Ohio AGI less its own exemptions - that base would include pensions/IRA unless the municipality", "claims": [ { "expect": "may continue to tax that type of income if a majority of the electors of the municipal corporation voting", "status": "phrase" }, { "expect": "\"Qualified municipal corporation\" means a municipal corporation that, by resolution or ordinance adopted on or before December 31, 2011, adopted Ohio adjusted gross income", "status": "phrase" }, { "expect": "For an individual who is a resident of a qualified municipal corporation, Ohio adjusted gross income reduced by income exempted", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/communications/publications/annual_reports/2025annualreport.pdf", "title": "Ohio Department of Taxation Annual Report Fiscal Year 2025 - Municipal Income Tax section (pp. 114-116)", "publisher": "Ohio Department of Taxation", "kind": "agency_page", "establishes": "Grandfather 1: a municipality that taxed intangible income on 3/29/1988 and whose voters approved on 11/8/1988 may keep taxing it - ODT names Wyoming and Indian Hill. Grandfather 2: a 'qualified municipal corporation' (adopted Ohio AGI as its base by ordinance on or before 12/31/2011) taxes residents on Ohio AGI less its own exemptions - that base would include pensions/IRA unless the municipality", "claims": [ { "expect": "Residents in", "status": "phrase" }, { "expect": "two, Wyoming and Indian Hills, vote to continue taxing intangible income.", "status": "phrase" }, { "expect": "In the case of a “qualified municipal corporation,” the tax is levied on “Ohio adjusted gross income” as defined in R.C. 5747.01.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://thefinder.tax.ohio.gov/api/file-downloads/content?target=/finder/api/v1/tax-rates/downloads/Muni/OHMuniRateTable.csv", "title": "The Finder - Ohio Municipal Income Tax Rates (OHMuniRateTable.csv)", "publisher": "Ohio Department of Taxation (The Finder, thefinder.tax.ohio.gov, File Downloads tab)", "kind": "agency_page", "establishes": "Official ODT rate table (The Finder 'Ohio Municipal Income Tax Rates' CSV) - one row per municipality per effective period. On 2026-01-01: 678 municipalities have an active row, 667 with rate > 0 (0.45%-3.00%), 11 listed at 0. 14 municipalities have a rate row starting 2026-01-01; no row starts later in 2026. Rate is uniform (same for residents and nonresidents) by law; >1% needs voter approval un", "claims": [ { "expect": "20091001,99991231,18000,COLUMBUS,.02500", "status": "phrase" }, { "expect": "20201001,99991231,15000,CINCINNATI,.01800", "status": "phrase" }, { "expect": "20260101,99991231,03352,AVON,.01950", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://thefinder.tax.ohio.gov/api/file-downloads?type=municipality", "title": "The Finder file-downloads API response (maps muniRateTable -> OHMuniRateTable.csv)", "publisher": "Ohio Department of Taxation (The Finder)", "kind": "agency_page", "establishes": "Official ODT rate table (The Finder 'Ohio Municipal Income Tax Rates' CSV) - one row per municipality per effective period. On 2026-01-01: 678 municipalities have an active row, 667 with rate > 0 (0.45%-3.00%), 11 listed at 0. 14 municipalities have a rate row starting 2026-01-01; no row starts later in 2026. Rate is uniform (same for residents and nonresidents) by law; >1% needs voter approval un", "claims": [ { "expect": "\"muniRateTable\":\"https://api.thefinder.tax.ohio.gov/finder/api/v1/tax-rates/downloads/Muni/OHMuniRateTable.csv\"", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://thefinder.tax.ohio.gov/", "title": "The Finder - Rate Search", "publisher": "Ohio Department of Taxation", "kind": "agency_page", "establishes": "Official ODT rate table (The Finder 'Ohio Municipal Income Tax Rates' CSV) - one row per municipality per effective period. On 2026-01-01: 678 municipalities have an active row, 667 with rate > 0 (0.45%-3.00%), 11 listed at 0. 14 municipalities have a rate row starting 2026-01-01; no row starts later in 2026. Rate is uniform (same for residents and nonresidents) by law; >1% needs voter approval un", "claims": [ { "expect": "the Ohio Department of Taxation recommends verifying this information with the appropriate municipality or county auditor even if no tax liability is indicated", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://web.archive.org/web/20260514041429/https://codes.ohio.gov/ohio-revised-code/section-718.04", "title": "Ohio Revised Code Section 718.04 (page shows Effective: September 29, 2015)", "publisher": "Ohio Legislative Service Commission (codes.ohio.gov), via Wayback Machine because codes.ohio.gov refused connections on 2026-10-01", "kind": "statute", "establishes": "Official ODT rate table (The Finder 'Ohio Municipal Income Tax Rates' CSV) - one row per municipality per effective period. On 2026-01-01: 678 municipalities have an active row, 667 with rate > 0 (0.45%-3.00%), 11 listed at 0. 14 municipalities have a rate row starting 2026-01-01; no row starts later in 2026. Rate is uniform (same for residents and nonresidents) by law; >1% needs voter approval un", "claims": [ { "expect": "(C)(1) No municipal corporation shall tax income at other than a uniform rate.", "status": "phrase" }, { "expect": "no municipal corporation shall levy a tax on income at a rate in excess of one per cent without having obtained the approval", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2015 }, { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/communications/publications/annual_reports/2025annualreport.pdf", "title": "Ohio Department of Taxation Annual Report Fiscal Year 2025 - Municipal Income Tax section (pp. 114-116)", "publisher": "Ohio Department of Taxation", "kind": "agency_page", "establishes": "Official ODT rate table (The Finder 'Ohio Municipal Income Tax Rates' CSV) - one row per municipality per effective period. On 2026-01-01: 678 municipalities have an active row, 667 with rate > 0 (0.45%-3.00%), 11 listed at 0. 14 municipalities have a rate row starting 2026-01-01; no row starts later in 2026. Rate is uniform (same for residents and nonresidents) by law; >1% needs voter approval un", "claims": [ { "expect": "During 2024, 674 municipalities", "status": "phrase" }, { "expect": "Cleveland and Columbus levied rates of 2.5 percent.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://web.archive.org/web/20260514041429/https://codes.ohio.gov/ohio-revised-code/section-718.04", "title": "Ohio Revised Code Section 718.04 (page shows Effective: September 29, 2015)", "publisher": "Ohio Legislative Service Commission (codes.ohio.gov), via Wayback Machine because codes.ohio.gov refused connections on 2026-10-01", "kind": "statute", "establishes": "Credit to residents for tax paid to the work municipality is OPTIONAL and set by each municipality's ordinance (all or a portion); not uniform statewide. Not modelled from a statewide table.", "claims": [ { "expect": "A municipal corporation may, by ordinance or resolution, grant a credit to residents of the municipal corporation for all or a portion of the taxes paid to any municipal corporation", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2015 }, { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/communications/publications/annual_reports/2025annualreport.pdf", "title": "Ohio Department of Taxation Annual Report Fiscal Year 2025 - Municipal Income Tax section (pp. 114-116)", "publisher": "Ohio Department of Taxation", "kind": "agency_page", "establishes": "Credit to residents for tax paid to the work municipality is OPTIONAL and set by each municipality's ordinance (all or a portion); not uniform statewide. Not modelled from a statewide table.", "claims": [ { "expect": "Some municipalities allow resident individuals partial or", "status": "phrase" }, { "expect": "full credit for municipal income taxes paid to another municipality.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "ty2025": { "table": "2025/oh_municipalities.csv", "value_year": 2025, "differs_from_2026": 20, "sources": [ { "url": "https://thefinder.tax.ohio.gov/api/file-downloads/content?target=/finder/api/v1/tax-rates/downloads/Muni/OHMuniRateTable.csv", "title": "The Finder - Ohio Municipal Income Tax Rates (OHMuniRateTable.csv, rows with effective dates), saved 2026-10-24", "publisher": "Ohio Department of Taxation", "kind": "agency_page", "claims": [ { "expect": "20250101,20251231,15070,CIRCLEVILLE,.02000", "status": "phrase" }, { "expect": "20140401,20250630,57596,OAK HILL,.00500", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "establishes": "The Finder municipal rate table (effective-from / effective-to rows): the rate in force in 2025; a rate that changed within 2025 (College Corner, Hanging Rock, Millville, Oak Hill, Paulding, Upper Sandusky) is weighted by days, income earned evenly over the year. Georgetown has no 2025 row (its tax starts 2026-01-01): 0 in 2025. Germantown (29932) taxed through 2025-12-31 only and has no 2026 code." } }, "pa-eit": { "state": "PA", "name": "Pennsylvania local earned income tax (Act 32)", "base": "earned", "on_state_return": false, "form": "local earned income tax return (separate)", "slot": "municipality", "what": "Residents pay the total resident rate (municipality plus school district) of their PSD on earned income and net profits; retirement income, Social Security, interest, dividends and capital gains are not taxed. A nonresident pays the work municipality's nonresident rate, and a resident is credited the nonresident tax paid to another Pennsylvania subdivision (53 P.S. 6924.317), so a resident pays the greater of the two. A subdivision may exempt persons with total income under $12,000 (the register's low-income exemptions).", "table": "pa_psd.csv", "value_year": 2026, "indexing": { "method": "fixed", "establishes": "Rates are set by each municipality and school district (Act 511 / Act 32); law as written holds the 2026 register rate." }, "sources": [ { "url": "https://web.archive.org/web/20260927051009/https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1965&ActNum=0511.&SessInd=0", "title": "Local Tax Enabling Act, Act of Dec. 31, 1965, P.L. 1257, No. 511, Cl. 53 (as amended incl. Act 32 of 2008) - unofficial purdon-style compilation PDF from palegis.us (Wayback copy captured 2026-09-27; palegis.us unreachable directly)", "publisher": "Pennsylvania General Assembly (Legislative Reference Bureau)", "kind": "statute", "establishes": "Act 32 local earned income and net profits tax (EIT): levied by municipalities and school districts on RESIDENTS (domiciled in the levying subdivision) and by municipalities on NONRESIDENTS who perform services there for 90+ consecutive days. Resident liability = municipal resident rate + school district rate (the register \"Total Resident Income Tax\"). Employers withhold the GREATER of the residen", "claims": [ { "expect": "\"Resident.\" A person or business domiciled in the political subdivision levying the tax.", "status": "phrase" }, { "expect": "\"Nonresident.\" A person or business domiciled outside the political subdivision levying the tax and performing services within the political subdivision levying the tax for at least 90 or more consecutive days.", "status": "phrase" }, { "expect": "\"Municipality.\" A city of the second class, city of the second class A, city of the third class, borough, town, township of the first class or township of the second class.", "status": "phrase" }, { "expect": "the greater of the employee's resident tax or the employee's nonresident tax as released in the official register under section 511.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://web.archive.org/web/20260927051009/https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1965&ActNum=0511.&SessInd=0", "title": "Local Tax Enabling Act, Act of Dec. 31, 1965, P.L. 1257, No. 511, Cl. 53 (as amended incl. Act 32 of 2008) - unofficial purdon-style compilation PDF from palegis.us (Wayback copy captured 2026-09-27; palegis.us unreachable directly)", "publisher": "Pennsylvania General Assembly (Legislative Reference Bureau)", "kind": "statute", "establishes": "Base = \"earned income\" (PA PIT compensation under TRC §303, less unreimbursed employee business expenses) + \"net profits\" of unincorporated businesses. Investment-type income is excluded from net profits. Retirement income, Social Security, interest, dividends and capital gains are NOT taxable. Business losses may not offset wages. S-corp pass-through income is not taxable.", "claims": [ { "expect": "\"Earned income.\" The compensation as required to be reported to or as determined by the Department of Revenue under section 303", "status": "phrase" }, { "expect": "Employee business expenses as reported to or determined by the Department of Revenue under Article III", "status": "phrase" }, { "expect": "\"Net profits.\" The net income from the operation of a business, other than a corporation", "status": "phrase" }, { "expect": "is in the nature of earnings from an investment.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://dced.pa.gov/download/gclgs-32-1-2014f-pdf/?wpdmdl=57777", "title": "CLGS-32-1 (04/2024) Taxpayer Annual Local Earned Income Tax Return and instructions", "publisher": "PA Department of Community and Economic Development (Governor's Center for Local Government Services)", "kind": "instructions", "establishes": "Base = \"earned income\" (PA PIT compensation under TRC §303, less unreimbursed employee business expenses) + \"net profits\" of unincorporated businesses. Investment-type income is excluded from net profits. Retirement income, Social Security, interest, dividends and capital gains are NOT taxable. Business losses may not offset wages. S-corp pass-through income is not taxable.", "claims": [ { "expect": "NON-TAXABLE INCOME INCLUDES: Social Security Benefits, Unemployment Compensation, Pensions, Public Assistance,", "status": "phrase" }, { "expect": "Death Benefits, Gifts, Interest, Dividends,", "status": "phrase" }, { "expect": "Capital Gains (Capital losses may not be used as a deduction", "status": "phrase" }, { "expect": "Some forms of payments from Individual Retirement Programs, such as Keogh, Tax Shelter Annuity, IRA, and 401K are not taxable.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2024 }, { "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "title": "2025 PA-40 Instructions Booklet", "publisher": "Pennsylvania Department of Revenue", "kind": "instructions", "establishes": "Base = \"earned income\" (PA PIT compensation under TRC §303, less unreimbursed employee business expenses) + \"net profits\" of unincorporated businesses. Investment-type income is excluded from net profits. Retirement income, Social Security, interest, dividends and capital gains are NOT taxable. Business losses may not offset wages. S-corp pass-through income is not taxable.", "claims": [ { "expect": "Social Security benefits and/or Railroad Retirement benefits", "status": "phrase" }, { "expect": "Commonly recognized pension, old age, or retirement benefits paid after becoming eligible to retire, and retiring", "status": "phrase" }, { "expect": "Early distributions from retirement plans or IRAs (traditional or Roth);", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://web.archive.org/web/20260927051009/https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1965&ActNum=0511.&SessInd=0", "title": "Local Tax Enabling Act, Act of Dec. 31, 1965, P.L. 1257, No. 511, Cl. 53 (as amended incl. Act 32 of 2008) - unofficial purdon-style compilation PDF from palegis.us (Wayback copy captured 2026-09-27; palegis.us unreachable directly)", "publisher": "Pennsylvania General Assembly (Legislative Reference Bureau)", "kind": "statute", "establishes": "Low-income exemption from EIT is OPTIONAL: a subdivision MAY exempt persons with total income under $12,000. Per the 2026 register only 49 of 2,627 rows have a non-zero EIT low-income exemption (amounts 5,000-12,000), recorded in the CSV.", "claims": [ { "expect": "exempt any person whose total income from all sources is less than twelve thousand dollars ($12,000) per annum", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://web.archive.org/web/20260927051009/https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1965&ActNum=0511.&SessInd=0", "title": "Local Tax Enabling Act, Act of Dec. 31, 1965, P.L. 1257, No. 511, Cl. 53 (as amended incl. Act 32 of 2008) - unofficial purdon-style compilation PDF from palegis.us (Wayback copy captured 2026-09-27; palegis.us unreachable directly)", "publisher": "Pennsylvania General Assembly (Legislative Reference Bureau)", "kind": "statute", "establishes": "Residents get a credit/deduction for like taxes on salaries, wages, commissions, compensation or net profits paid to another PA subdivision, and (in proportion, reciprocity conditions apply) to other states/out-of-state subdivisions. Note the hierarchy details live in §317; only the existence is documented here.", "claims": [ { "expect": "Payment of any tax on salaries, wages, commissions, other compensation or on net profits of business, professions or other activities to a political subdivision by residents thereof", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://dced.pa.gov/local-government/local-income-tax-information/psd-codes-and-eit-rates/", "title": "PSD Codes and EIT Rates", "publisher": "PA DCED", "kind": "agency_page", "establishes": "Official 2026 EIT/PIT/LST register from DCED Municipal Statistics. One row per municipality-school district combination (2,627 rows; 2,619 unique PSD codes - 8 PSD codes appear twice because the borough straddles two counties, with identical rates). Real-Time register (pulled 2026-10-01) differs from the Official register on 8 rows; only Philadelphia differs in a RATE (3.735%/3.425% from 07/01/202", "claims": [ { "expect": "In combination, all SIX (6) digits of a PSD Code represent the political subdivision (PSD)", "status": "phrase" }, { "expect": "The first TWO (2) digits of a PSD Code represent the Tax Collection District (TCD)", "status": "phrase" }, { "expect": "The source document for PSD codes is the Real-Time Register", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 } ], "ty2025": { "table": "2025/pa_psd.csv", "value_year": 2025, "differs_from_2026": 20, "sources": [ { "url": "https://apps.dced.pa.gov/munstats-public/ReportInformation2.aspx?report=EitWithCollector_Dyn_Excel_Historic&type=O", "title": "Municipal Statistics - EIT/LST/PIT register with collectors, historic (reporting periods 2025 - January and 2025 - July; extract saved as research/data/state-tax-localities/2025/official/pa_dced_eit_register_2025.csv)", "publisher": "Pennsylvania Department of Community and Economic Development", "kind": "agency_page", "claims": [ { "expect": "2025 - January", "status": "phrase" }, { "expect": "2025 - July", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "establishes": "DCED's Official EIT register for the 2025 - January and 2025 - July reporting periods (Municipal Statistics, EitWithCollector_Dyn_Excel_Historic): per component the January value; the July value where its effective date is on or before 2025-01-01 (the January register lagged, e.g. Lancaster City 1.6%); weighted by days where the effective date is within 2025 (South Canaan Twp from 2025-04-01). 20 PSD codes differ from 2026 (2026 increases or new taxes: Bethel Park, Pittston City, Upper Darby, Springfield Twp, Middletown Twp, Narberth, ...; Bristol Twp's $4,000 low-income exemption in 2025)." } }, "pa-philadelphia": { "state": "PA", "name": "Philadelphia Wage/Earnings and Net Profits Tax and School Income Tax", "base": "earned", "on_state_return": false, "form": "Philadelphia returns (separate)", "slot": "municipality", "what": "Philadelphia (PSD 510101, outside Act 32) taxes residents' compensation and net profits at the resident rate and nonresidents' Philadelphia compensation at the nonresident rate; the rates change each July 1 (3.74% / 3.43% to June 30, 2026; 3.735% / 3.425% from July 1, 2026), so 2026 wages are taxed at the average, 3.7375% / 3.4275%, on the assumption that they are earned evenly through the year. The Net Profits Tax is set per tax year (3.735% / 3.425% for 2026, Tax Rate History): a resident's self-employment earnings (the API's selfEmploymentIncome, as they reach the state's earned income) are taxed at the resident NPT rate, 3.735%, not the wage average (engine 1.12.1). The School Income Tax (3.735% for tax year 2026) reaches residents' unearned income other than pensions and Social Security (dividends, non-bank interest, gains on assets held six months or less, non-employer annuities, rents not subject to the Net Profits Tax): the caller gives that amount as localUnearnedIncome. The 1.5% income-based Wage Tax rate (claimed by refund petition) is not applied.", "params": { "resident_rate": 0.037375, "nonresident_rate": 0.034275, "sit_rate": 0.03735, "npt_rate": 0.03735, "resident_rate_jul": 0.03735 }, "value_year": 2026, "indexing": { "method": "scheduled", "establishes": "The city's Tax Rate History sets the Wage and Earnings Tax by July 1 steps (3.735% / 3.425% from July 1, 2026; 3.73% / 3.42% from July 1, 2027; 3.72% / 3.41% from July 1, 2028; 3.70% / 3.39% from July 1, 2029 \"and subsequent years\"), so a calendar year's wages are taxed at the average of its two rates (2027 3.7325% / 3.4225%, 2028 3.725% / 3.415%, 2029 3.71% / 3.40%, 2030 on 3.70% / 3.39%); the Net Profits Tax and the School Income Tax by tax year (2027 3.73%, 2028 3.72%, 2029 \"and subsequent years\" 3.70%). The last step is the law for every later year.", "schedule": [ { "year": 2027, "resident_rate": 0.037325, "nonresident_rate": 0.034225, "sit_rate": 0.0373, "npt_rate": 0.0373, "resident_rate_jul": 0.0373 }, { "year": 2028, "resident_rate": 0.03725, "nonresident_rate": 0.03415, "sit_rate": 0.0372, "npt_rate": 0.0372, "resident_rate_jul": 0.0372 }, { "year": 2029, "resident_rate": 0.0371, "nonresident_rate": 0.034, "sit_rate": 0.037, "npt_rate": 0.037, "resident_rate_jul": 0.037 }, { "year": 2030, "resident_rate": 0.037, "nonresident_rate": 0.0339, "sit_rate": 0.037, "npt_rate": 0.037, "resident_rate_jul": 0.037 } ], "after_schedule": "fixed" }, "jurisdictions": [ { "code": "PA-PSD-510101", "name": "Philadelphia" } ], "sources": [ { "url": "https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/", "title": "Wage Tax (employers)", "publisher": "City of Philadelphia Department of Revenue", "kind": "agency_page", "establishes": "Wage Tax (employer-withheld) / Earnings Tax (self-remitted) on salaries, wages, commissions and other compensation of residents (wherever earned) and of nonresidents working in Philadelphia. Rates change each July 1: 3.74% resident / 3.43% nonresident for Jul 1 2025-Jun 30 2026; 3.735% / 3.425% from Jul 1 2026. Calendar 2026 therefore has two rates (H1 3.74/3.43, H2 3.735/3.425). Income-based redu", "claims": [ { "expect": "July 1, 2026 3.735% 3.425% July 1, 2025 3.74% 3.43%", "status": "phrase" }, { "expect": "pays Wage Tax at a reduced 1.5% rate", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.phila.gov/services/payments-assistance-taxes/taxes/income-taxes/earnings-tax-employees/", "title": "Earnings Tax (employees)", "publisher": "City of Philadelphia Department of Revenue", "kind": "agency_page", "establishes": "Wage Tax (employer-withheld) / Earnings Tax (self-remitted) on salaries, wages, commissions and other compensation of residents (wherever earned) and of nonresidents working in Philadelphia. Rates change each July 1: 3.74% resident / 3.43% nonresident for Jul 1 2025-Jun 30 2026; 3.735% / 3.425% from Jul 1 2026. Calendar 2026 therefore has two rates (H1 3.74/3.43, H2 3.735/3.425). Income-based redu", "claims": [ { "expect": "Tax rate 3.735 % for residents, and 3.425% for non-residents", "status": "phrase" }, { "expect": "The Earnings Tax is a tax on salaries, wages, commissions, and other compensation paid to a person who works or lives in Philadelphia.", "status": "phrase" }, { "expect": "Non-residents of Pennsylvania can’t claim a tax credit against Philadelphia Earnings Tax", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.phila.gov/departments/department-of-revenue/forms-documents/regulations-rulings/tax-rate-history/", "title": "Tax Rate History - City of Philadelphia and School District of Philadelphia (Revised June 11, 2026)", "publisher": "City of Philadelphia Department of Revenue", "kind": "agency_page", "establishes": "Wage Tax (employer-withheld) / Earnings Tax (self-remitted) on salaries, wages, commissions and other compensation of residents (wherever earned) and of nonresidents working in Philadelphia. Rates change each July 1: 3.74% resident / 3.43% nonresident for Jul 1 2025-Jun 30 2026; 3.735% / 3.425% from Jul 1 2026. Calendar 2026 therefore has two rates (H1 3.74/3.43, H2 3.735/3.425). Income-based redu", "claims": [ { "expect": "July 1, 2026 through June 30, 2027 3.73500% on gross wages 3.42500% on gross wages", "status": "phrase" }, { "expect": "July 1, 2029 and subsequent years 3.70000% on gross wages 3.39000% on gross wages", "status": "phrase" }, { "expect": "July 1, 2028 through June 30, 2029 3.72000% on gross wages 3.41000% on gross wages", "status": "phrase" }, { "expect": "July 1, 2027 through June 30, 2028 3.73000% on gross wages 3.42000% on gross wages", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.phila.gov/media/20200131115216/Philadelphia-Income-Tax-Regulations-compiled-2020-january.pdf", "title": "City of Philadelphia Income Tax Regulations (Wage, Earnings and Net Profits Taxes), compiled January 2020", "publisher": "City of Philadelphia Department of Revenue", "kind": "legislation", "establishes": "Wage Tax (employer-withheld) / Earnings Tax (self-remitted) on salaries, wages, commissions and other compensation of residents (wherever earned) and of nonresidents working in Philadelphia. Rates change each July 1: 3.74% resident / 3.43% nonresident for Jul 1 2025-Jun 30 2026; 3.735% / 3.425% from Jul 1 2026. Calendar 2026 therefore has two rates (H1 3.74/3.43, H2 3.735/3.425). Income-based redu", "claims": [ { "expect": "Retirement or Pension Payments", "status": "phrase" }, { "expect": "Periodical payments, commonly recognized as old age, retirement, or pension payments, made to persons retired from service after reaching a specific age or after a stated period of employment.", "status": "phrase" }, { "expect": "Salaries, wages, commissions, and other compensation paid by an employer to any person who is employed by or renders services to him", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2020 }, { "url": "https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/net-profits-tax/", "title": "Net Profits Tax", "publisher": "City of Philadelphia Department of Revenue", "kind": "agency_page", "establishes": "Net Profits Tax on net profits of unincorporated businesses (sole props, partnerships, LLCs, estates/trusts) of residents (wherever conducted) and nonresidents doing business in Philadelphia; most rentals count as a business. Tax year rates: 2025 3.74%/3.43%; 2026 3.735%/3.425% (resident/nonresident). Credit available for BIRT net-income portion paid.", "claims": [ { "expect": "3.74% of net profits (resident) 3.43% of net profits (non-resident)", "status": "phrase" }, { "expect": "Philadelphia residents, even if their business is conducted outside of Philadelphia.", "status": "phrase" }, { "expect": "The rental of property, in most cases, is considered the operation of a business.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.phila.gov/departments/department-of-revenue/forms-documents/regulations-rulings/tax-rate-history/", "title": "Tax Rate History - City of Philadelphia and School District of Philadelphia (Revised June 11, 2026)", "publisher": "City of Philadelphia Department of Revenue", "kind": "agency_page", "establishes": "Net Profits Tax on net profits of unincorporated businesses (sole props, partnerships, LLCs, estates/trusts) of residents (wherever conducted) and nonresidents doing business in Philadelphia; most rentals count as a business. Tax year rates: 2025 3.74%/3.43%; 2026 3.735%/3.425% (resident/nonresident). Credit available for BIRT net-income portion paid.", "claims": [ { "expect": "2026 3.735% of net profits 3.425% of net profits", "status": "phrase" }, { "expect": "2029 and subsequent years 3.70% of net profits 3.39% of net profits 2028 3.72% of net profits 3.41% of net profits 2027 3.73% of net profits 3.42% of net profits", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.phila.gov/services/payments-assistance-taxes/taxes/income-taxes/school-income-tax/", "title": "School Income Tax", "publisher": "City of Philadelphia Department of Revenue", "kind": "agency_page", "establishes": "School Income Tax (SIT) on Philadelphia RESIDENTS' unearned income only. Taxable: dividends (PA-reportable; mutual-fund dividends except share from exempt US/PA obligations), interest (EXCEPT bank/S&L/credit-union deposit interest and US/PA/PA-municipal bond interest), net rental income not subject to NPT, SHORT-TERM gains on property held six months or less, royalties, punitive damages, gambling/", "claims": [ { "expect": "Philadelphia residents who receive certain types of unearned income must pay School Income Tax (SIT).", "status": "phrase" }, { "expect": "Dividends Limited Partnership income S Corp income Short-term capital gains Gambling gains Royalties Some trust income Some rental income Some types of interest Some annuities Punitive damages", "status": "phrase" }, { "expect": "Tax rate 3.740 %", "status": "phrase" }, { "expect": "2025 3.74% 2024 3.75%", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.phila.gov/departments/department-of-revenue/forms-documents/regulations-rulings/tax-rate-history/", "title": "Tax Rate History - City of Philadelphia and School District of Philadelphia (Revised June 11, 2026)", "publisher": "City of Philadelphia Department of Revenue", "kind": "agency_page", "establishes": "School Income Tax (SIT) on Philadelphia RESIDENTS' unearned income only. Taxable: dividends (PA-reportable; mutual-fund dividends except share from exempt US/PA obligations), interest (EXCEPT bank/S&L/credit-union deposit interest and US/PA/PA-municipal bond interest), net rental income not subject to NPT, SHORT-TERM gains on property held six months or less, royalties, punitive damages, gambling/", "claims": [ { "expect": "2026 3.735% on unearned income", "status": "phrase" }, { "expect": "2029 and subsequent years 3.70% on unearned income", "status": "phrase" }, { "expect": "2029 and subsequent years 3.70% on unearned income 2028 3.72% on unearned income 2027 3.73% on unearned income", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.phila.gov/media/20230926111713/Updated-School-Income-Tax-SIT-regulations.pdf", "title": "School Income Tax Regulations (Updated September 25, 2023)", "publisher": "City of Philadelphia Department of Revenue", "kind": "legislation", "establishes": "School Income Tax (SIT) on Philadelphia RESIDENTS' unearned income only. Taxable: dividends (PA-reportable; mutual-fund dividends except share from exempt US/PA obligations), interest (EXCEPT bank/S&L/credit-union deposit interest and US/PA/PA-municipal bond interest), net rental income not subject to NPT, SHORT-TERM gains on property held six months or less, royalties, punitive damages, gambling/", "claims": [ { "expect": "all dividends reportable to the Commonwealth of Pennsylvania for Personal Income Tax purposes are subject to this tax", "status": "phrase" }, { "expect": "All interest received or credited, except interest specifically excluded under Section 206", "status": "phrase" }, { "expect": "owned by the resident person for a period not exceeding six months before the date of the sale", "status": "phrase" }, { "expect": "unless payable from a contract of employment as part of a retirement or pension plan", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2023 }, { "url": "https://www.phila.gov/media/20200131115216/Philadelphia-Income-Tax-Regulations-compiled-2020-january.pdf", "title": "City of Philadelphia Income Tax Regulations (Wage, Earnings and Net Profits Taxes), compiled January 2020", "publisher": "City of Philadelphia Department of Revenue", "kind": "legislation", "establishes": "Base is salaries, wages, commissions and other compensation paid by an employer for services (and net profits). Excluded: periodical old-age, retirement or pension payments made to persons retired from service after reaching a specific age or a stated period of employment. The city's Wage Tax page lists 'Pension payments' as exempt. IRA distributions are not employer compensation for services and ", "claims": [ { "expect": "Salaries, wages, commissions, and other compensation paid by an employer to any person who is employed by or renders services to him", "status": "phrase" }, { "expect": "Periodical payments, commonly recognized as old age, retirement, or pension payments, made to persons retired from service after reaching a specific age or after a stated period of employment.", "status": "phrase" }, { "expect": "commissions, bonuses, incentive payments, fees, and tips that may accrue or be received by an individual for services rendered", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2020 }, { "url": "https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/", "title": "Wage Tax (employers)", "publisher": "City of Philadelphia", "kind": "agency_page", "establishes": "Base is salaries, wages, commissions and other compensation paid by an employer for services (and net profits). Excluded: periodical old-age, retirement or pension payments made to persons retired from service after reaching a specific age or a stated period of employment. The city's Wage Tax page lists 'Pension payments' as exempt. IRA distributions are not employer compensation for services and ", "claims": [ { "expect": "Some forms of income are exempt from the Wage Tax. These include:", "status": "phrase" }, { "expect": "Pension payments", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.phila.gov/media/20230926111713/Updated-School-Income-Tax-SIT-regulations.pdf", "title": "School Income Tax Regulations (Updated September 25, 2023)", "publisher": "City of Philadelphia Department of Revenue", "kind": "legislation", "establishes": "Commercial annuity income (annuitant under a policy of insurance) is TAXABLE unless payable from a contract of employment as part of a retirement or pension plan; taxable portion computed with the federal annuity formula. Income EARNED INSIDE IRA, Keogh, tax-deferred annuity and profit-sharing plans is excluded. Old age, retirement and pension payments are exempt only if made to persons who have r", "claims": [ { "expect": "Income received by an annuitant under a policy of insurance shall be included in taxable income unless payable from a contract of employment as part of a retirement or pension plan.", "status": "phrase" }, { "expect": "the formula used in determining the Federal tax on income from annuities will be acceptable", "status": "phrase" }, { "expect": "Payments of this nature, to be exempt from this tax, must be made to persons who have retired from service by reaching a specific age or period of employment.", "status": "phrase" }, { "expect": "Individual Retirement Accounts, Tax-Deferred Annuities, Profit Sharing, Keogh Plans, etc.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2023 }, { "url": "https://www.phila.gov/services/payments-assistance-taxes/taxes/income-taxes/school-income-tax/", "title": "School Income Tax", "publisher": "City of Philadelphia", "kind": "agency_page", "establishes": "Commercial annuity income (annuitant under a policy of insurance) is TAXABLE unless payable from a contract of employment as part of a retirement or pension plan; taxable portion computed with the federal annuity formula. Income EARNED INSIDE IRA, Keogh, tax-deferred annuity and profit-sharing plans is excluded. Old age, retirement and pension payments are exempt only if made to persons who have r", "claims": [ { "expect": "Some annuities", "status": "phrase" }, { "expect": "Read the School Income Tax regulations for a full list of taxable income types.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 } ], "ty2025": { "value_year": 2025, "differs_from_2026": 1, "params": { "resident_rate": 0.03745, "nonresident_rate": 0.03435, "sit_rate": 0.0374, "npt_rate": 0.0374, "resident_rate_jul": 0.0374 }, "sources": [ { "url": "https://www.phila.gov/departments/department-of-revenue/forms-documents/regulations-rulings/tax-rate-history/", "title": "Tax Rate History - City of Philadelphia and School District of Philadelphia", "publisher": "City of Philadelphia Department of Revenue", "kind": "agency_page", "claims": [ { "expect": "July 1, 2025 through June 30, 2026 3.74000% on gross wages 3.43000% on gross wages", "status": "phrase" }, { "expect": "July 1, 2023 through June 30, 2025 3.75000% on gross wages 3.44000% on gross wages", "status": "phrase" }, { "expect": "2025 3.74% of net profits 3.43% of net profits", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.phila.gov/services/payments-assistance-taxes/taxes/income-taxes/school-income-tax/", "title": "School Income Tax", "publisher": "City of Philadelphia", "kind": "agency_page", "claims": [ { "expect": "2025 3.74% 2024 3.75%", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 } ], "establishes": "Wage and Earnings Tax 3.75% / 3.44% to June 30, 2025 and 3.74% / 3.43% from July 1, 2025 (a calendar year at the average, 3.745% / 3.435%); Net Profits Tax and School Income Tax 3.74% for tax year 2025." } }, "mi-city": { "state": "MI", "name": "Michigan city income tax (Uniform City Income Tax Ordinance)", "base": "mi_city", "on_state_return": false, "form": "city return (Detroit: Form 5118, processed with the MI-1040)", "slot": "municipality", "what": "Residents of the 24 taxing cities pay the resident rate on all income on the federal basis (wages, net profits, interest, dividends, capital gains, rents) less the city's exemption per person (each spouse on a joint return, each dependent, and one more for each person 65 or older, blind, or totally and permanently disabled under 66: MCL 141.631); pensions, annuities and retirement benefits are exempt by statute and Social Security by the cities' instructions; an IRA distribution before 59 1/2 (an early distribution) is taxable. Nonresidents pay the nonresident rate (half) on their wages earned in the city. Eleven cities' rates rest on the City of Grand Rapids' published table of other cities (Michigan publishes no rate table) and are labelled so.", "params": { "detroit_zero_below": 600 }, "table": "mi_cities.csv", "value_year": 2026, "indexing": { "method": "fixed", "establishes": "Rates and exemptions are set by each city's ordinance within the City Income Tax Act (MCL 141.501 et seq.); law as written holds them." }, "sources": [ { "url": "https://www.legislature.mi.gov/documents/mcl/pdf/mcl-Act-284-of-1964.pdf", "title": "City Income Tax Act, 1964 PA 284 (MCL 141.501 et seq., incl. Uniform City Income Tax Ordinance, MCL 141.601-141.699)", "publisher": "Michigan Legislature", "kind": "statute", "establishes": "Residents are taxed on compensation, net business profits, AND dividends, interest, capital gains less losses, estate/trust income, rental net profits and other income, on the same basis as federal. Nonresidents are taxed only on compensation for work in the city, net profits from business activity in the city, and gains/rents from real and tangible personal property located in the city (no tax on", "claims": [ { "expect": "(c) On dividends, interest, capital gains less capital losses, income from estates and trusts", "status": "phrase" }, { "expect": "(a) On a salary, bonus, wage, commission and other compensation.", "status": "phrase" }, { "expect": "real and tangible personal property, if the capital gains arise from property located in the city.", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2026 }, { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/City-IIT/TY2025/5118-Instr.pdf?rev=11ba5a621f9d43e6a00d8ed7ec4da175&hash=67025371A53F383F67C61EA9A74047A7", "title": "2025 City of Detroit Income Tax Instructions (Forms 5118 resident / 5119 nonresident / 5120 part-year)", "publisher": "Michigan Department of Treasury - City Tax Administration", "kind": "instructions", "establishes": "Residents are taxed on compensation, net business profits, AND dividends, interest, capital gains less losses, estate/trust income, rental net profits and other income, on the same basis as federal. Nonresidents are taxed only on compensation for work in the city, net profits from business activity in the city, and gains/rents from real and tangible personal property located in the city (no tax on", "claims": [ { "expect": "Dividends, interest, capital gains less capital losses,", "status": "phrase" }, { "expect": "Interest, dividends and other forms of intangible", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.legislature.mi.gov/documents/mcl/pdf/mcl-Act-284-of-1964.pdf", "title": "City Income Tax Act, 1964 PA 284 (MCL 141.501 et seq., incl. Uniform City Income Tax Ordinance, MCL 141.601-141.699)", "publisher": "Michigan Legislature", "kind": "statute", "establishes": "Not subject to city income tax: pensions, annuities and retirement benefits (statutory); Social Security (city instructions); interest on US/state/municipal obligations; unemployment; military pay. Early (pre-retirement) distributions ARE taxable per Detroit instructions; Hamtramck exempts IRA distributions received after age 59 1/2.", "claims": [ { "expect": "(b) Proceeds of insurance, annuities, pensions and retirement benefits.", "status": "phrase" }, { "expect": "(f) Interest from obligations of the United States, the states or subordinate units of", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2026 }, { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/City-IIT/TY2025/5118-Instr.pdf?rev=11ba5a621f9d43e6a00d8ed7ec4da175&hash=67025371A53F383F67C61EA9A74047A7", "title": "2025 City of Detroit Income Tax Instructions (Forms 5118 resident / 5119 nonresident / 5120 part-year)", "publisher": "Michigan Department of Treasury - City Tax Administration", "kind": "instructions", "establishes": "Not subject to city income tax: pensions, annuities and retirement benefits (statutory); Social Security (city instructions); interest on US/state/municipal obligations; unemployment; military pay. Early (pre-retirement) distributions ARE taxable per Detroit instructions; Hamtramck exempts IRA distributions received after age 59 1/2.", "claims": [ { "expect": "Pensions and annuities, including disability pensions.", "status": "phrase" }, { "expect": "Pre-retirement distributions are taxable.", "status": "phrase" }, { "expect": "Social Security income or benefits.", "status": "phrase" }, { "expect": "Enter pension, annuity and other retirement", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://hamtramckcity.gov/wp-content/uploads/2026/01/H-1040-Individual-Tax-Booklet-with-1040-Tax-Form-and-Instructions-2025-Copy.pdf", "title": "City of Hamtramck 2025 H-1040 Individual Tax Booklet", "publisher": "City of Hamtramck Income Tax Office", "kind": "instructions", "establishes": "Not subject to city income tax: pensions, annuities and retirement benefits (statutory); Social Security (city instructions); interest on US/state/municipal obligations; unemployment; military pay. Early (pre-retirement) distributions ARE taxable per Detroit instructions; Hamtramck exempts IRA distributions received after age 59 1/2.", "claims": [ { "expect": "Social security, pensions and annuities (including disability", "status": "phrase" }, { "expect": "Individual Retirement Account (IRA) distributions received", "status": "phrase" }, { "expect": "after reaching age 59½.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.cityofflint.com/income-tax-division/", "title": "Income Tax Division", "publisher": "City of Flint", "kind": "agency_page", "establishes": "Not subject to city income tax: pensions, annuities and retirement benefits (statutory); Social Security (city instructions); interest on US/state/municipal obligations; unemployment; military pay. Early (pre-retirement) distributions ARE taxable per Detroit instructions; Hamtramck exempts IRA distributions received after age 59 1/2.", "claims": [ { "expect": "your social security and company pension are not taxable to the City of Flint.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.legislature.mi.gov/documents/mcl/pdf/mcl-Act-284-of-1964.pdf", "title": "City Income Tax Act, 1964 PA 284 (MCL 141.501 et seq., incl. Uniform City Income Tax Ordinance, MCL 141.601-141.699)", "publisher": "Michigan Legislature", "kind": "statute", "establishes": "Personal/dependency exemption of at least $600 each (city may set higher; per-city amounts in michigan_cities.csv); additional exemption for age 65+, blind, deaf, paraplegic/quadriplegic/hemiplegic or totally and permanently disabled.", "claims": [ { "expect": "deduction of a minimum of $600.00 for each personal and dependency exemption", "status": "phrase" }, { "expect": "for a taxpayer who is 65 years of age or older, or who is blind as defined in section", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2026 }, { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/City-IIT/TY2026/5123_2026.pdf?rev=df75ee5ae91c49f299f6c9ff98e478e6&hash=ADC161ABCA9FA8A70AD9FF53D348EDDF", "title": "2026 City Estimated Income Tax for Individuals, Form 5123 (City of Detroit)", "publisher": "Michigan Department of Treasury - City Tax Administration", "kind": "instructions", "establishes": "Detroit 2026: 2.4% residents, 1.2% nonresidents; $600 per exemption; if taxable income < $600 no tax, otherwise tax on full amount. Credit for tax paid to another city limited to what a Detroit nonresident would pay on that income. Filed on separate Detroit forms (5118 resident, 5119 nonresident, 5120 part-year) processed by Michigan Treasury.", "claims": [ { "expect": "2.4% (0.024) for city residents.", "status": "phrase" }, { "expect": "1.2% (0.012) for city nonresidents.", "status": "phrase" }, { "expect": "Multiply number of exemptions by", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/City-IIT/TY2025/5118-Instr.pdf?rev=11ba5a621f9d43e6a00d8ed7ec4da175&hash=67025371A53F383F67C61EA9A74047A7", "title": "2025 City of Detroit Income Tax Instructions (Forms 5118 resident / 5119 nonresident / 5120 part-year)", "publisher": "Michigan Department of Treasury - City Tax Administration", "kind": "instructions", "establishes": "Detroit 2026: 2.4% residents, 1.2% nonresidents; $600 per exemption; if taxable income < $600 no tax, otherwise tax on full amount. Credit for tax paid to another city limited to what a Detroit nonresident would pay on that income. Filed on separate Detroit forms (5118 resident, 5119 nonresident, 5120 part-year) processed by Michigan Treasury.", "claims": [ { "expect": "If taxable income is less than $600, no tax", "status": "phrase" }, { "expect": "Enter tax paid to another City. This credit may", "status": "phrase" }, { "expect": "not exceed the tax a nonresident of Detroit would have", "status": "phrase" }, { "expect": "Line 8b: You qualify for this exemption if you are 65", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.michigan.gov/taxes/citytax", "title": "City Tax", "publisher": "Michigan Department of Treasury", "kind": "agency_page", "establishes": "Detroit 2026: 2.4% residents, 1.2% nonresidents; $600 per exemption; if taxable income < $600 no tax, otherwise tax on full amount. Credit for tax paid to another city limited to what a Detroit nonresident would pay on that income. Filed on separate Detroit forms (5118 resident, 5119 nonresident, 5120 part-year) processed by Michigan Treasury.", "claims": [ { "expect": "the Michigan Department of Treasury is currently processing City of Detroit Individual Income tax returns.", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2026 }, { "url": "https://www.grandrapidsmi.gov/departments/fiscal-services/income-tax/other-michigan-cities-with-income-tax/", "title": "Other Michigan Cities with Income Tax", "publisher": "City of Grand Rapids, Income Tax Department", "kind": "agency_page", "establishes": "Per-city resident/nonresident rates and exemption amounts (michigan_cities.csv). Base table = City of Grand Rapids 'Other Michigan Cities with Income Tax'; overridden/confirmed by each city's own page where reachable. Notable: Detroit 2.4/1.2; Highland Park 2.0/1.0; Grand Rapids 1.5/0.75; Saginaw 1.5/0.75 (own page; GR table stale at 1.0/0.5); all others 1.0/0.5.", "claims": [ { "expect": "Other Michigan Cities with Income Tax", "status": "phrase" }, { "expect": "Exemption is prorated for part-year residency", "status": "phrase" }, { "expect": "Accepts Common Form", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/City-IIT/TY2026/5123_2026.pdf?rev=df75ee5ae91c49f299f6c9ff98e478e6&hash=ADC161ABCA9FA8A70AD9FF53D348EDDF", "title": "Detroit city income tax (official city/Treasury source)", "publisher": "Michigan Department of Treasury", "kind": "instructions", "establishes": "Per-city resident/nonresident rates and exemption amounts (michigan_cities.csv). Base table = City of Grand Rapids 'Other Michigan Cities with Income Tax'; overridden/confirmed by each city's own page where reachable. Notable: Detroit 2.4/1.2; Highland Park 2.0/1.0; Grand Rapids 1.5/0.75; Saginaw 1.5/0.75 (own page; GR table stale at 1.0/0.5); all others 1.0/0.5.", "claims": [ { "expect": "2.4% (0.024) for city residents.", "status": "phrase" }, { "expect": "1.2% (0.012) for city nonresidents.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.cityofflint.com/income-tax-division/", "title": "Flint city income tax (official city/Treasury source)", "publisher": "City of Flint", "kind": "agency_page", "establishes": "Per-city resident/nonresident rates and exemption amounts (michigan_cities.csv). Base table = City of Grand Rapids 'Other Michigan Cities with Income Tax'; overridden/confirmed by each city's own page where reachable. Notable: Detroit 2.4/1.2; Highland Park 2.0/1.0; Grand Rapids 1.5/0.75; Saginaw 1.5/0.75 (own page; GR table stale at 1.0/0.5); all others 1.0/0.5.", "claims": [ { "expect": "The Income Tax rate is one percent (1%) for residents and 1/2% for non-residents.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://hamtramckcity.gov/wp-content/uploads/2026/01/H-1040-Individual-Tax-Booklet-with-1040-Tax-Form-and-Instructions-2025-Copy.pdf", "title": "Hamtramck city income tax (official city/Treasury source)", "publisher": "City of Hamtramck", "kind": "instructions", "establishes": "Per-city resident/nonresident rates and exemption amounts (michigan_cities.csv). Base table = City of Grand Rapids 'Other Michigan Cities with Income Tax'; overridden/confirmed by each city's own page where reachable. Notable: Detroit 2.4/1.2; Highland Park 2.0/1.0; Grand Rapids 1.5/0.75; Saginaw 1.5/0.75 (own page; GR table stale at 1.0/0.5); all others 1.0/0.5.", "claims": [ { "expect": "gets a personal exemption of $600 for 2025.", "status": "phrase" }, { "expect": "(The resident tax rate is 1.0%. The nonresident rate", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://highlandparkmi.gov/incometax/", "title": "Highland Park city income tax (official city/Treasury source)", "publisher": "City of Highland Park", "kind": "agency_page", "establishes": "Per-city resident/nonresident rates and exemption amounts (michigan_cities.csv). Base table = City of Grand Rapids 'Other Michigan Cities with Income Tax'; overridden/confirmed by each city's own page where reachable. Notable: Detroit 2.4/1.2; Highland Park 2.0/1.0; Grand Rapids 1.5/0.75; Saginaw 1.5/0.75 (own page; GR table stale at 1.0/0.5); all others 1.0/0.5.", "claims": [ { "expect": "The rate for city residents and businesses is 2.0%", "status": "phrase" }, { "expect": "The rate for non-residents working in the city is 1.0%", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://ci.ionia.mi.us/229/City-Income-Tax", "title": "Ionia city income tax (official city/Treasury source)", "publisher": "City of Ionia", "kind": "agency_page", "establishes": "Per-city resident/nonresident rates and exemption amounts (michigan_cities.csv). Base table = City of Grand Rapids 'Other Michigan Cities with Income Tax'; overridden/confirmed by each city's own page where reachable. Notable: Detroit 2.4/1.2; Highland Park 2.0/1.0; Grand Rapids 1.5/0.75; Saginaw 1.5/0.75 (own page; GR table stale at 1.0/0.5); all others 1.0/0.5.", "claims": [ { "expect": "Residents pay 1% of their taxable income and non-residents who work inside the city limits of Ionia pay 1/2% of their taxable income.", "status": "phrase" }, { "expect": "$700 is allowed for each exemption.", "status": "phrase" } ], "checked": "2026-10-19", "document_year": 2026 }, { "url": "https://cityofjackson.org/224/Income-Tax-Division", "title": "Jackson city income tax (official city/Treasury source)", "publisher": "City of Jackson", "kind": "agency_page", "establishes": "Per-city resident/nonresident rates and exemption amounts (michigan_cities.csv). Base table = City of Grand Rapids 'Other Michigan Cities with Income Tax'; overridden/confirmed by each city's own page where reachable. Notable: Detroit 2.4/1.2; Highland Park 2.0/1.0; Grand Rapids 1.5/0.75; Saginaw 1.5/0.75 (own page; GR table stale at 1.0/0.5); all others 1.0/0.5.", "claims": [ { "expect": "Any resident that makes over $600 a year must file and pay 1% of taxable income to the city.", "status": "phrase" }, { "expect": "All non-residents that work in the city must file and pay 0.5% to the city.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://muskegon-mi.gov/city-services/finance-administrative/income-tax/", "title": "Muskegon city income tax (official city/Treasury source)", "publisher": "City of Muskegon", "kind": "agency_page", "establishes": "Per-city resident/nonresident rates and exemption amounts (michigan_cities.csv). Base table = City of Grand Rapids 'Other Michigan Cities with Income Tax'; overridden/confirmed by each city's own page where reachable. Notable: Detroit 2.4/1.2; Highland Park 2.0/1.0; Grand Rapids 1.5/0.75; Saginaw 1.5/0.75 (own page; GR table stale at 1.0/0.5); all others 1.0/0.5.", "claims": [ { "expect": "Residents pay 1% on all earnings, including:", "status": "phrase" }, { "expect": "Non-residents pay ½% on money earned from work done in Muskegon.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://portland-michigan.org/153/Income-Tax-Office", "title": "Portland city income tax (official city/Treasury source)", "publisher": "City of Portland", "kind": "agency_page", "establishes": "Per-city resident/nonresident rates and exemption amounts (michigan_cities.csv). Base table = City of Grand Rapids 'Other Michigan Cities with Income Tax'; overridden/confirmed by each city's own page where reachable. Notable: Detroit 2.4/1.2; Highland Park 2.0/1.0; Grand Rapids 1.5/0.75; Saginaw 1.5/0.75 (own page; GR table stale at 1.0/0.5); all others 1.0/0.5.", "claims": [ { "expect": "The rate for city residents and businesses is 1%", "status": "phrase" }, { "expect": "The rate for non-residents working in the city is 0.5%", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://saginaw-mi.com/416/Income-Tax", "title": "Saginaw city income tax (official city/Treasury source)", "publisher": "City of Saginaw", "kind": "agency_page", "establishes": "Per-city resident/nonresident rates and exemption amounts (michigan_cities.csv). Base table = City of Grand Rapids 'Other Michigan Cities with Income Tax'; overridden/confirmed by each city's own page where reachable. Notable: Detroit 2.4/1.2; Highland Park 2.0/1.0; Grand Rapids 1.5/0.75; Saginaw 1.5/0.75 (own page; GR table stale at 1.0/0.5); all others 1.0/0.5.", "claims": [ { "expect": "Individual Resident - 1.50%", "status": "phrase" }, { "expect": "Individual Non-Resident -.75%", "status": "phrase" }, { "expect": "A resident with $750 or more total income is required to file a tax return regardless of where the income was earned.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://cityofeastlansing.com/1812/Income-Tax", "title": "East Lansing city income tax (official city/Treasury source)", "publisher": "City of East Lansing", "kind": "agency_page", "establishes": "Per-city resident/nonresident rates and exemption amounts (michigan_cities.csv). Base table = City of Grand Rapids 'Other Michigan Cities with Income Tax'; overridden/confirmed by each city's own page where reachable. Notable: Detroit 2.4/1.2; Highland Park 2.0/1.0; Grand Rapids 1.5/0.75; Saginaw 1.5/0.75 (own page; GR table stale at 1.0/0.5); all others 1.0/0.5.", "claims": [ { "expect": "The City of East Lansing's income tax took effect on Jan. 1, 2019. The tax will expire after 12 years", "status": "phrase" }, { "expect": "Residents (working in East Lansing or another community) will pay a 1% tax and nonresidents working in East Lansing will pay a 0.5% tax.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://walkermi.gov/311/Walker-City-Income-Tax", "title": "Walker city income tax (official city/Treasury source)", "publisher": "City of Walker", "kind": "agency_page", "establishes": "Per-city resident/nonresident rates and exemption amounts (michigan_cities.csv). Base table = City of Grand Rapids 'Other Michigan Cities with Income Tax'; overridden/confirmed by each city's own page where reachable. Notable: Detroit 2.4/1.2; Highland Park 2.0/1.0; Grand Rapids 1.5/0.75; Saginaw 1.5/0.75 (own page; GR table stale at 1.0/0.5); all others 1.0/0.5.", "claims": [ { "expect": "The City of Walker collects a one % (1%) income tax for city residents and a one-half (1/2%) income tax for non-residents.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.cityofgrayling.org/incometax", "title": "Grayling city income tax (official city/Treasury source)", "publisher": "City of Grayling", "kind": "agency_page", "establishes": "Per-city resident/nonresident rates and exemption amounts (michigan_cities.csv). Base table = City of Grand Rapids 'Other Michigan Cities with Income Tax'; overridden/confirmed by each city's own page where reachable. Notable: Detroit 2.4/1.2; Highland Park 2.0/1.0; Grand Rapids 1.5/0.75; Saginaw 1.5/0.75 (own page; GR table stale at 1.0/0.5); all others 1.0/0.5.", "claims": [ { "expect": "City Income Taxes are generated by a flat 1.0% rate applied to the income of City residents, and businesses. Non-residents working in the City pay 0.5%.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.legislature.mi.gov/documents/mcl/pdf/mcl-Act-284-of-1964.pdf", "title": "City Income Tax Act, 1964 PA 284 (MCL 141.501 et seq., incl. Uniform City Income Tax Ordinance, MCL 141.601-141.699)", "publisher": "Michigan Legislature", "kind": "statute", "establishes": "Default Uniform City Income Tax Ordinance rate is 1% on residents and 1/2% on nonresidents (nonresident rate may not exceed half the resident rate). Cities over 600,000 (Detroit) may levy up to 2.40% resident / 1.20% nonresident from 2013; §3a/§3b/§3c allow certain cities up to 2%, 1.4% or 1.5% resident (half for nonresidents).", "claims": [ { "expect": "an annual tax of 1% on corporations and resident individuals and of 1/2% on nonresident", "status": "phrase" }, { "expect": "a rate of not more than 2.40% on resident individuals and 1.20% on", "status": "phrase" }, { "expect": "not more than 2% on resident individuals, and not more than 50% of the rate", "status": "phrase" }, { "expect": "increase the rate to an annual tax of not more than 1-1/2% on corporations and", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2026 }, { "url": "https://web.archive.org/web/20261001115418/https://www.legislature.mi.gov/documents/mcl/pdf/mcl-Act-284-of-1964.pdf", "title": "City Income Tax Act, 1964 PA 284 (MCL 141.501 et seq.; Uniform City Income Tax Ordinance §141.631) — Complete Through PA 103 of 2026", "publisher": "Michigan Legislature (Wayback copy of legislature.mi.gov; official site 403 to scripts)", "kind": "statute", "establishes": "Each additional exemption (65+, blind, deaf, paraplegic/quadriplegic/hemiplegic, totally and permanently disabled) is an exemption 'under subsection (1)', i.e. the same dollar amount as the city's personal exemption (statutory minimum $600; a city may set more, e.g. Ionia $700). 65+ and blind together = 2 additional; one additional for EACH qualifying category. Spouse and dependents may be claimed", "claims": [ { "expect": "a deduction of a minimum of $600.00 for each personal and dependency exemption", "status": "phrase" }, { "expect": "An additional exemption is allowed under subsection (1), upon passage of a further ordinance, for a taxpayer who is 65 years of age or older", "status": "phrase" }, { "expect": "if the taxpayer is both 65 years of age or older and blind, 2 additional exemptions are allowed under subsection (1)", "status": "phrase" }, { "expect": "an additional exemption is allowed for each of the following for which the taxpayer qualifies", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://ci.ionia.mi.us/229/City-Income-Tax", "title": "City of Ionia income tax page", "publisher": "City of Ionia, MI", "kind": "agency_page", "establishes": "Each additional exemption (65+, blind, deaf, paraplegic/quadriplegic/hemiplegic, totally and permanently disabled) is an exemption 'under subsection (1)', i.e. the same dollar amount as the city's personal exemption (statutory minimum $600; a city may set more, e.g. Ionia $700). 65+ and blind together = 2 additional; one additional for EACH qualifying category. Spouse and dependents may be claimed", "claims": [ { "expect": "Exemptions $700 is allowed for each exemption.", "status": "phrase" }, { "expect": "Additional exemptions are allowed for paraplegic, quadriplegic, hemiplegics, totally disabled, blind, deaf, and 65 years of age or older.", "status": "phrase" } ], "checked": "2026-10-19", "document_year": null }, { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/City-IIT/TY2025/5118-Instr.pdf?rev=11ba5a621f9d43e6a00d8ed7ec4da175&hash=67025371A53F383F67C61EA9A74047A7", "title": "Instructions for Form 5118, 2025 City of Detroit Resident Income Tax Return", "publisher": "Michigan Department of Treasury (City Income Tax Administration)", "kind": "instructions", "establishes": "Detroit exemption allowance = number of exemptions x $600 (2026 Form 5123 worksheet). Line 8a: 1 single/MFS, 2 MFJ (each spouse counts); 8b: +1 for each of taxpayer/spouse 65+; 8c: +1 for each of taxpayer/spouse deaf, blind, hemiplegic, paraplegic, quadriplegic or totally and permanently disabled (as many as apply); 8d/8e: dependents. Disabled exemption not available if age 66 by Feb 28, 2025. Dep", "claims": [ { "expect": "Line 8a: Enter \"1\" if you are single or married filing separately; \"2\" if you are married filing jointly.", "status": "phrase" }, { "expect": "Line 8b: You qualify for this exemption if you are 65 years of age or older. This applies for you and/or your spouse only.", "status": "phrase" }, { "expect": "Line 8c: You and/or your spouse qualify for this exemption if you are deaf, blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled.", "status": "phrase" }, { "expect": "You may claim as many as apply to you and/or your spouse.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/City-IIT/TY2026/5123_2026.pdf?rev=df75ee5ae91c49f299f6c9ff98e478e6&hash=ADC161ABCA9FA8A70AD9FF53D348EDDF", "title": "Form 5123, 2026 City of Detroit Estimated Individual Income Tax Voucher (worksheet instructions)", "publisher": "Michigan Department of Treasury", "kind": "instructions", "establishes": "Detroit exemption allowance = number of exemptions x $600 (2026 Form 5123 worksheet). Line 8a: 1 single/MFS, 2 MFJ (each spouse counts); 8b: +1 for each of taxpayer/spouse 65+; 8c: +1 for each of taxpayer/spouse deaf, blind, hemiplegic, paraplegic, quadriplegic or totally and permanently disabled (as many as apply); 8d/8e: dependents. Disabled exemption not available if age 66 by Feb 28, 2025. Dep", "claims": [ { "expect": "Multiply number of exemptions by $600.", "status": "phrase" }, { "expect": "2.4% (0.024) for city residents.", "status": "phrase" }, { "expect": "1.2% (0.012) for city nonresidents.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 } ], "ty2025": { "table": "2025/mi_cities.csv", "value_year": 2025, "differs_from_2026": 0, "sources": [ { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/City-IIT/TY2025/5118-Instr.pdf?rev=11ba5a621f9d43e6a00d8ed7ec4da175&hash=67025371A53F383F67C61EA9A74047A7", "title": "2025 City of Detroit Income Tax Individual Return instructions (5118)", "publisher": "Michigan Department of Treasury", "kind": "instructions", "claims": [ { "expect": "If taxable income is less than $600, no tax", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://hamtramckcity.gov/wp-content/uploads/2026/01/H-1040-Individual-Tax-Booklet-with-1040-Tax-Form-and-Instructions-2025-Copy.pdf", "title": "City of Hamtramck 2025 H-1040 Individual Tax Booklet", "publisher": "City of Hamtramck", "kind": "instructions", "claims": [ { "expect": "gets a personal exemption of $600 for 2025.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "http://web.archive.org/web/20260302223339id_/https://www.grandrapidsmi.gov/departments/fiscal-services/income-tax/other-michigan-cities-with-income-tax/", "title": "Other Michigan Cities with Income Tax (Wayback capture 2026-03-02, the 2025 filing season)", "publisher": "City of Grand Rapids", "kind": "agency_page", "claims": [ { "expect": "Resident Rate 2.40% Non-Resident Rate 1.2%", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 } ], "establishes": "No Michigan city changed its rate or exemption between 2025 and 2026: Detroit's 2025 instructions (2.4% / 1.2%, $600 exemptions, no tax under $600), Hamtramck's 2025 booklet, and the Grand Rapids table of the other cities as published in the 2025 filing season (captured 2026-03-02) equal the 2026 rows." } }, "ky-occupational": { "state": "KY", "name": "Kentucky local occupational license tax", "base": "earned", "on_state_return": false, "form": "local occupational return (separate; employer-withheld)", "slot": "municipality", "what": "Louisville Metro taxes wages earned there at 2.2% for residents (1.45% Metro and transit plus the 0.75% school board tax) and 1.45% for nonresidents (latest published: tax year 2025; no 2026 rate from an official source was found); Lexington-Fayette at 2.25% for everyone. The base is compensation and net profits only, so retirement income is not taxed. Kentucky publishes no statewide table, so only these two are modelled.", "jurisdictions": [ { "code": "KY-LOUISVILLE", "name": "Louisville Metro (Jefferson County)", "resident_rate": 0.022, "nonresident_rate": 0.0145, "value_year": 2025 }, { "code": "KY-LEXINGTON", "name": "Lexington-Fayette", "resident_rate": 0.0225, "nonresident_rate": 0.0225, "value_year": 2026 } ], "value_year": 2026, "indexing": { "method": "fixed", "establishes": "Rates are set by local ordinance within KRS 68.180 / 68.197; law as written holds them." }, "sources": [ { "url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=48677", "title": "KRS 67.750", "publisher": "Kentucky General Assembly (Legislative Research Commission)", "kind": "statute", "establishes": "Kentucky local occupational license taxes are levied only on (a) compensation for services performed as an employee and (b) net profits of businesses/self-employment, at the PLACE OF WORK. 'Compensation' includes employee 401(k)/403(b)/457/IRA salary-reduction deferrals at the time they are earned. Statutory caps: counties of 300,000+ (Jefferson) 1.25% for non-school purposes (KRS 68.180); countie", "claims": [ { "expect": "\"Compensation\" means wages, salaries, commissions, or any other form of", "status": "phrase" }, { "expect": "remuneration paid or payable by an employer for services performed by an", "status": "phrase" }, { "expect": "Include any amounts contributed by an employee to any retirement, profit", "status": "phrase" }, { "expect": "\"Net profit\" means gross income as defined in Section 61 of the Internal Revenue", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2019 }, { "url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=50960", "title": "KRS 68.180", "publisher": "Kentucky General Assembly (Legislative Research Commission)", "kind": "statute", "establishes": "Kentucky local occupational license taxes are levied only on (a) compensation for services performed as an employee and (b) net profits of businesses/self-employment, at the PLACE OF WORK. 'Compensation' includes employee 401(k)/403(b)/457/IRA salary-reduction deferrals at the time they are earned. Statutory caps: counties of 300,000+ (Jefferson) 1.25% for non-school purposes (KRS 68.180); countie", "claims": [ { "expect": "rate not to exceed one and one-fourth percent (1.25%) of:", "status": "phrase" }, { "expect": "Salaries, wages, commissions, and other compensation earned by persons", "status": "phrase" }, { "expect": "within the county for work done and services performed or rendered in the", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2021 }, { "url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=54832", "title": "KRS 68.197", "publisher": "Kentucky General Assembly (Legislative Research Commission)", "kind": "statute", "establishes": "Kentucky local occupational license taxes are levied only on (a) compensation for services performed as an employee and (b) net profits of businesses/self-employment, at the PLACE OF WORK. 'Compensation' includes employee 401(k)/403(b)/457/IRA salary-reduction deferrals at the time they are earned. Statutory caps: counties of 300,000+ (Jefferson) 1.25% for non-school purposes (KRS 68.180); countie", "claims": [ { "expect": "exceed one percent (1%) of:", "status": "phrase" }, { "expect": "The net profits of self-employed individuals, partnerships, professional", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2024 }, { "url": "https://content.lexingtonky.gov/sites/default/files/migrated-files/sites/default/files/2016-08/License%2520Fee%2520Regulations.pdf", "title": "License Fee Regulations, 5th edition (Dec. 1, 2000)", "publisher": "Lexington-Fayette Urban County Government, Division of Revenue", "kind": "legislation", "establishes": "Kentucky local occupational license taxes are levied only on (a) compensation for services performed as an employee and (b) net profits of businesses/self-employment, at the PLACE OF WORK. 'Compensation' includes employee 401(k)/403(b)/457/IRA salary-reduction deferrals at the time they are earned. Statutory caps: counties of 300,000+ (Jefferson) 1.25% for non-school purposes (KRS 68.180); countie", "claims": [ { "expect": "Occupational license fees are imposed only on income", "status": "phrase" }, { "expect": "interest earned on an individual’s personal bank savings account is not subject to the", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2000 }, { "url": "https://louisvilleky.gov/revenue-commission/document/i-2-instructions-tax-year-2024", "title": "I-2 Instructions, Tax Year 2024", "publisher": "Louisville Metro Revenue Commission", "kind": "instructions", "establishes": "Occupational license tax on wages earned in Louisville Metro: residents 2.2% (1.45% Metro + mass transit, plus 0.75% school board tax that applies only to Metro residents); nonresidents working in Metro 1.45%. Place-of-work tax: residents are taxed on wages for work done in Louisville Metro (allocation for days worked outside).", "claims": [ { "expect": "Resident employees – Employees who work and live in Louisville Metro, Kentucky, are subject to a tax rate of 2.2% (.0220).", "status": "phrase" }, { "expect": "are subject to a tax rate of 1.45% (.0145).", "status": "phrase" }, { "expect": "Only Louisville Metro Residents are subject to the School Board tax.", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2024 }, { "url": "https://louisvilleky.gov/revenue-commission/document/i-2-form-tax-year-2024", "title": "Form I-2, Tax Year 2024", "publisher": "Louisville Metro Revenue Commission", "kind": "instructions", "establishes": "Occupational license tax on wages earned in Louisville Metro: residents 2.2% (1.45% Metro + mass transit, plus 0.75% school board tax that applies only to Metro residents); nonresidents working in Metro 1.45%. Place-of-work tax: residents are taxed on wages for work done in Louisville Metro (allocation for days worked outside).", "claims": [ { "expect": "Louisville Metro & Mass Transit (Line 3 x .0145)", "status": "phrase" }, { "expect": "School Board (Line 3 x .0075)", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2024 }, { "url": "https://louisvilleky.gov/revenue-commission/document/w-1-form-tax-year-2025", "archive_url": "https://web.archive.org/web/20250316015335id_/https://louisvilleky.gov/revenue-commission/document/w-1-form-tax-year-2025", "title": "Form W-1, Employers Quarterly Return of Occupational Fees Withheld, Tax Year 2025", "publisher": "Louisville Metro Revenue Commission", "kind": "instructions", "establishes": "Louisville Metro occupational license tax rates for tax year 2025: every employee's wages for work in Louisville Metro x .0145 (Metro and mass transit), and resident employees' wages also x .0075 (school board tax): 2.2% for residents, 1.45% for nonresidents, the same rates as the 2024 I-2. The live page refuses automated requests; the quotes were checked on the Internet Archive capture of the same document (2025-03-16).", "claims": [ { "expect": "(Exclude amounts earned by ordained ministers) .0145", "status": "phrase" }, { "expect": "Tax Year 2025", "status": "phrase" }, { "expect": "Wages earned by non-resident employees for work that was", "status": "phrase" }, { "expect": "Total wages subject to the school board tax:", "status": "phrase" }, { "expect": "(Line 3 + Line 4) .0075", "status": "phrase" } ], "checked": "2026-10-26", "document_year": 2025 }, { "url": "https://www.lexingtonky.gov/working/business-licensing-taxes/occupational-license-fee-rates-current-forms", "title": "Occupational license fee: rates and current forms", "publisher": "Lexington-Fayette Urban County Government", "kind": "agency_page", "establishes": "Occupational license fee of 2.25% on an individual's compensation and a business's net profits for work/business in Fayette County (same rate for residents and nonresidents). Employees 65 or over may claim a refund of up to $68 (2025 Form 211-65). Fayette County Public Schools withholding is a separate tax.", "claims": [ { "expect": "The Lexington-Fayette Urban County Government assesses an occupational license fee of 2.25%. The fee applies to an individual's compensation and a business's net profits.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://content.lexingtonky.gov/sites/default/files/2026-01/2025%20211-65_0.pdf", "title": "2025 Form 211-65 Application for Refund for Persons 65 Years or Over", "publisher": "Lexington-Fayette Urban County Government, Division of Revenue", "kind": "instructions", "establishes": "Occupational license fee of 2.25% on an individual's compensation and a business's net profits for work/business in Fayette County (same rate for residents and nonresidents). Employees 65 or over may claim a refund of up to $68 (2025 Form 211-65). Fayette County Public Schools withholding is a separate tax.", "claims": [ { "expect": "Enter $68 or amount of withholding from Line 2 - whichever is less.", "status": "phrase" }, { "expect": "withheld for the Fayette County Public Schools.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://content.lexingtonky.gov/sites/default/files/2026-01/2025%20NPLF%20Instructions.pdf", "title": "2025 Net Profit License Fee Return Instructions (Form 228)", "publisher": "Lexington-Fayette Urban County Government, Division of Revenue", "kind": "instructions", "establishes": "Occupational license fee of 2.25% on an individual's compensation and a business's net profits for work/business in Fayette County (same rate for residents and nonresidents). Employees 65 or over may claim a refund of up to $68 (2025 Form 211-65). Fayette County Public Schools withholding is a separate tax.", "claims": [ { "expect": "Multiply Line 5 by the license fee rate of 2.25%.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "ty2025": { "value_year": 2025, "differs_from_2026": 0, "jurisdictions": [ { "code": "KY-LOUISVILLE", "resident_rate": 0.022, "nonresident_rate": 0.0145, "value_year": 2025 }, { "code": "KY-LEXINGTON", "resident_rate": 0.0225, "nonresident_rate": 0.0225, "value_year": 2025 } ], "sources": [ { "url": "https://louisvilleky.gov/revenue-commission/document/w-1-form-tax-year-2025", "archive_url": "https://web.archive.org/web/20250316015335id_/https://louisvilleky.gov/revenue-commission/document/w-1-form-tax-year-2025", "title": "Form W-1, Employers Quarterly Return of Occupational Fees Withheld, Tax Year 2025", "publisher": "Louisville Metro Revenue Commission", "kind": "instructions", "establishes": "Louisville Metro occupational license tax rates for tax year 2025: every employee's wages for work in Louisville Metro x .0145 (Metro and mass transit), and resident employees' wages also x .0075 (school board tax): 2.2% for residents, 1.45% for nonresidents, the same rates as the 2024 I-2. The live page refuses automated requests; the quotes were checked on the Internet Archive capture of the same document (2025-03-16).", "claims": [ { "expect": "(Exclude amounts earned by ordained ministers) .0145", "status": "phrase" }, { "expect": "Tax Year 2025", "status": "phrase" }, { "expect": "Wages earned by non-resident employees for work that was", "status": "phrase" }, { "expect": "Total wages subject to the school board tax:", "status": "phrase" }, { "expect": "(Line 3 + Line 4) .0075", "status": "phrase" } ], "checked": "2026-10-26", "document_year": 2025 }, { "url": "https://content.lexingtonky.gov/sites/default/files/2026-01/2025%20NPLF%20Instructions.pdf", "title": "2025 Net Profit License Fee Return instructions", "publisher": "Lexington-Fayette Urban County Government", "kind": "instructions", "claims": [ { "expect": "Multiply Line 5 by the license fee rate of 2.25%.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "establishes": "Lexington-Fayette 2.25% (its 2025 net profit license fee instructions). Louisville Metro 2.2% for residents and 1.45% for nonresidents (its Form W-1 for tax year 2025: .0145 on all wages for work in Metro plus .0075 school board tax on residents' wages), the line's valueYear 2025." } }, "mo-earnings": { "state": "MO", "name": "Kansas City and St. Louis earnings tax", "base": "earned", "on_state_return": false, "form": "city earnings tax return (separate)", "slot": "municipality", "what": "Kansas City and St. Louis tax residents' salaries, wages, commissions and net profits wherever earned, and nonresidents' earnings in the city, at 1% (RSMo 92.111); retirement income, interest and dividends are not earnings.", "jurisdictions": [ { "code": "MO-KANSAS-CITY", "name": "Kansas City", "resident_rate": 0.01, "nonresident_rate": 0.01 }, { "code": "MO-ST-LOUIS", "name": "St. Louis", "resident_rate": 0.01, "nonresident_rate": 0.01 } ], "value_year": 2026, "indexing": { "method": "fixed", "establishes": "The 1% rate is continued by a voter vote every five years (RSMo 92.125); law as written holds it." }, "sources": [ { "url": "https://revisor.mo.gov/main/OneSection.aspx?section=92.111", "title": "RSMo 92.111", "publisher": "Missouri Revisor of Statutes", "kind": "statute", "establishes": "Only constitutional charter cities that had an earnings tax on Nov 2, 2010 (Kansas City, St. Louis) may keep it, subject to a voter continuation vote every five years; if a vote fails the rate phases down 0.1 point per year to zero. 'Earnings tax' is statutorily a tax on residents' salaries/wages/commissions/other compensation and net profits, and nonresidents' compensation for work in the city an", "claims": [ { "expect": "Salaries, wages, commissions and other compensation earned by its residents;", "status": "phrase" }, { "expect": "Net profits of associations, businesses or other activities conducted by residents;", "status": "phrase" }, { "expect": "for work done or services performed or rendered in the city;", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://revisor.mo.gov/main/OneSection.aspx?section=92.115", "title": "RSMo 92.115", "publisher": "Missouri Revisor of Statutes", "kind": "statute", "establishes": "Only constitutional charter cities that had an earnings tax on Nov 2, 2010 (Kansas City, St. Louis) may keep it, subject to a voter continuation vote every five years; if a vote fails the rate phases down 0.1 point per year to zero. 'Earnings tax' is statutorily a tax on residents' salaries/wages/commissions/other compensation and net profits, and nonresidents' compensation for work in the city an", "claims": [ { "expect": "and once every five years thereafter, the question whether to continue to impose and levy the earnings tax", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://revisor.mo.gov/main/OneSection.aspx?section=92.125", "title": "RSMo 92.125", "publisher": "Missouri Revisor of Statutes", "kind": "statute", "establishes": "Only constitutional charter cities that had an earnings tax on Nov 2, 2010 (Kansas City, St. Louis) may keep it, subject to a voter continuation vote every five years; if a vote fails the rate phases down 0.1 point per year to zero. 'Earnings tax' is statutorily a tax on residents' salaries/wages/commissions/other compensation and net profits, and nonresidents' compensation for work in the city an", "claims": [ { "expect": "the earnings tax shall not be in excess of nine-tenths of one percent;", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.kcmo.gov/city-hall/departments/finance/earnings-tax", "title": "Earnings Tax", "publisher": "City of Kansas City, Missouri - Finance Department", "kind": "agency_page", "establishes": "1% earnings tax: residents on all earned income wherever earned; nonresidents on income earned within KCMO; also business net profits.", "claims": [ { "expect": "is a 1 percent tax on an individual’s earned income such as salaries, wages, commissions, tips and other compensation.", "status": "phrase" }, { "expect": "All Kansas City, Missouri, residents are required to pay the earnings tax, even if they work outside the city.", "status": "phrase" }, { "expect": "Nonresidents are required to pay the earnings tax on income earned within Kansas City, Missouri, city limits.", "status": "phrase" }, { "expect": "Retirees whose income is from Social Security, pensions, retirement accounts and other non-earned income sources do not pay the e-tax.", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2026 }, { "url": "https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/file-earnings-tax.cfm", "title": "File Individual Earnings Taxes", "publisher": "City of St. Louis - Collector of Revenue", "kind": "agency_page", "establishes": "1% earnings tax on residents regardless of employer location and on employees of businesses located/working in the City regardless of residence. Individual Form E-1 taxes W-2 wages; residents may claim credit (Form E-1CR) for income taxes paid to other states; self-employed file E-234. No joint returns, no extensions.", "claims": [ { "expect": "The 1% City earnings tax is collected from these individuals:", "status": "phrase" }, { "expect": "Residents of the City of St. Louis , regardless of the location of their employer.", "status": "phrase" }, { "expect": "Employees of businesses located or performing work/services within the City of St. Louis , regardless of where they live.", "status": "phrase" }, { "expect": "If you paid income taxes to another state or political subdivision, you will also need to fill out Form E-1CR .", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2026 }, { "url": "https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/documents/upload/E-1_2024-4.pdf", "title": "Form E-1 Individual Earnings Tax Return (2024)", "publisher": "City of St. Louis - Collector of Revenue", "kind": "instructions", "establishes": "1% earnings tax on residents regardless of employer location and on employees of businesses located/working in the City regardless of residence. Individual Form E-1 taxes W-2 wages; residents may claim credit (Form E-1CR) for income taxes paid to other states; self-employed file E-234. No joint returns, no extensions.", "claims": [ { "expect": "Earnings Tax (1% of line 4)", "status": "phrase" }, { "expect": "Joint returns are not permitted.", "status": "phrase" }, { "expect": "City Residents are eligible for a credit based on income taxes paid to other states.", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2024 } ], "ty2025": { "value_year": 2025, "differs_from_2026": 0, "sources": [ { "url": "https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/documents/upload/E-1_2024-4.pdf", "title": "St. Louis Earnings Tax Return E-1 (2024)", "publisher": "City of St. Louis Collector of Revenue", "kind": "instructions", "claims": [ { "expect": "Earnings Tax (1% of line 4)", "status": "phrase" } ], "checked": "2026-10-24", "document_year": 2024 } ], "establishes": "1% in both cities in 2025 as in 2026 (RSMo 92.111 / 92.125; St. Louis's 2024 E-1 and both cities' current pages print 1%, and no vote changed it in 2025)." } }, "or-metro": { "state": "OR", "name": "Metro Supportive Housing Services personal income tax", "base": "or_threshold", "on_state_return": false, "form": "City of Portland combined return (MET-40)", "slot": "or-metro", "what": "Residents of the Metro district pay 1% of Oregon taxable income less public (PERS and federal) retirement income above $128,000 (single, married filing separately) or $205,000 (joint, head of household, surviving spouse) for 2026; the thresholds are indexed from 2026 ($132,000 / $211,000 for 2027).", "params": { "rate": 0.01, "threshold_single": 128000, "threshold_joint": 205000 }, "value_year": 2026, "jurisdictions": [ { "code": "OR-METRO", "name": "Metro district (Portland area)" } ], "indexing": { "method": "cpi", "establishes": "The thresholds are adjusted for inflation each year from tax year 2026 (\"Beginning in tax year 2026, these income exemption thresholds will be adjusted annually for inflation\"); the city publishes each year's figures ($128,000 / $205,000 for 2026, $132,000 / $211,000 for 2027). The index and rounding of the adjustment are not in a source the engine holds, so a year after the last published one is not settled: POST /api/state-tax refuses it, and the planner holds the 2027 figures and says so.", "schedule": [ { "year": 2027, "threshold_single": 132000, "threshold_joint": 211000 } ], "after_schedule": "fixed", "settled_until": 2027, "unsettled": "income thresholds" }, "sources": [ { "url": "https://www.portland.gov/revenue/personal-tax", "title": "Personal Income Tax Filing and Payment Information (Metro SHS and Multnomah County PFA)", "publisher": "City of Portland Revenue Division (administrator for Metro and Multnomah County)", "kind": "instructions", "establishes": "Flat 1% tax on Metro taxable income above a filing-status exemption threshold. Residents of the Metro district: base is Oregon taxable income (OR-40 line 19) less PERS/federal retirement exemption and previously-taxed PTE income; nonresidents: Metro-sourced income only. Thresholds were fixed at $125,000 single / $200,000 joint for 2021-2025; from 2026 indexed for inflation: 2026 = $128,000 single ", "claims": [ { "expect": "Beginning in tax year 2026, these income exemption thresholds will be adjusted annually for inflation", "status": "phrase" }, { "expect": "2026 $128,000 $205,000 2021-2025 $125,000 $200,000", "status": "phrase" }, { "expect": "The Metro Supportive Housing Services (SHS) personal income tax rate is 1% on Metro taxable income over the tax year's income threshold", "status": "phrase" }, { "expect": "*Single filing status includes the federal filing statuses of Single and Married filing separately.", "status": "phrase" }, { "expect": "2027 $132,000 $211,000 2026 $128,000 $205,000", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.portland.gov/revenue/2025met40-instructions", "title": "Instructions for Form MET-40 (Tax Year 2025)", "publisher": "City of Portland Revenue Division", "kind": "instructions", "establishes": "Flat 1% tax on Metro taxable income above a filing-status exemption threshold. Residents of the Metro district: base is Oregon taxable income (OR-40 line 19) less PERS/federal retirement exemption and previously-taxed PTE income; nonresidents: Metro-sourced income only. Thresholds were fixed at $125,000 single / $200,000 joint for 2021-2025; from 2026 indexed for inflation: 2026 = $128,000 single ", "claims": [ { "expect": "Line 1. Oregon Taxable Income . Enter your Oregon Taxable Income from Form OR-40, line 19.", "status": "phrase" }, { "expect": "Oregon Public Employees Retirement (PERS) benefits and federal retirement benefits, including Federal Employees Retirement System (FERS) benefits", "status": "phrase" }, { "expect": "Line 6. Tax . Multiply line 5 by 1% and enter on line 6.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://www.portland.gov/revenue/news/2026/3/15/city-portland-metro-and-multnomah-county-remind-residents-file-and-pay-your", "title": "City of Portland, Metro and Multnomah County remind residents: File and pay your taxes by April 15 (Mar 15, 2026)", "publisher": "City of Portland Revenue Division", "kind": "agency_page", "establishes": "Flat 1% tax on Metro taxable income above a filing-status exemption threshold. Residents of the Metro district: base is Oregon taxable income (OR-40 line 19) less PERS/federal retirement exemption and previously-taxed PTE income; nonresidents: Metro-sourced income only. Thresholds were fixed at $125,000 single / $200,000 joint for 2021-2025; from 2026 indexed for inflation: 2026 = $128,000 single ", "claims": [ { "expect": "Beginning with tax year 2026, these income exemption thresholds will be adjusted annually for inflation", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 } ], "ty2025": { "value_year": 2025, "differs_from_2026": 1, "params": { "rate": 0.01, "threshold_single": 125000, "threshold_joint": 200000 }, "sources": [ { "url": "https://www.portland.gov/revenue/personal-tax", "title": "Personal tax (Metro SHS and Multnomah County PFA)", "publisher": "City of Portland Revenue Division", "kind": "agency_page", "claims": [ { "expect": "2026 $128,000 $205,000 2021-2025 $125,000 $200,000", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.portland.gov/revenue/2025met40-instructions", "title": "2025 Metro SHS Personal Income Tax Return (MET-40) instructions", "publisher": "City of Portland Revenue Division", "kind": "instructions", "claims": [ { "expect": "Line 6. Tax . Multiply line 5 by 1% and enter on line 6.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "establishes": "Metro SHS thresholds $125,000 / $200,000 for 2021-2025 (indexing starts with tax year 2026); 1% over them." } }, "or-multnomah": { "state": "OR", "name": "Multnomah County Preschool for All personal income tax", "base": "or_threshold", "on_state_return": false, "form": "City of Portland combined return (MC-40)", "slot": "or-county", "what": "Multnomah County residents pay 1.5% of taxable income (Oregon taxable income less PERS and federal retirement income) over $125,000 (single, MFS) or $200,000 (joint, HOH, QSS) and another 1.5% over $250,000 / $400,000; the thresholds are not indexed for 2026.", "params": { "brackets_single": [ [ 125000, 0.0 ], [ 250000, 0.015 ], [ null, 0.03 ] ], "brackets_joint": [ [ 200000, 0.0 ], [ 400000, 0.015 ], [ null, 0.03 ] ] }, "value_year": 2026, "jurisdictions": [ { "code": "OR-MULTNOMAH", "name": "Multnomah County" } ], "indexing": { "method": "fixed", "establishes": "The thresholds are fixed in the Preschool for All code (MCC 11.512: $125,000 / $200,000 and $250,000 / $400,000, with no indexing clause), and the 2026 tax tables keep them. The rate increase of 0.8% is enacted, but its start is not settled: the code says January 1, 2026 (not applied in the 2026 tables), the county's page 2027 and the City of Portland's page 2028. So a year after 2026 is not settled: POST /api/state-tax refuses it, and the planner holds the 2026 rates and says so.", "settled_until": 2026, "unsettled": "tax rates" }, "sources": [ { "url": "https://multco.us/file/preschool_for_all_personal_income_tax_code/download", "title": "Preschool For All Personal Income Tax Code (Multnomah County Code ch. 11, §§11.500 et seq.; S-1 2023 supplement)", "publisher": "Multnomah County", "kind": "legislation", "establishes": "Two-tier tax on Multnomah County taxable income: 1.5% on income over $125,000 (single/MFS) or $200,000 (MFJ/HOH/QSS), plus an additional 1.5% (3% total marginal) over $250,000 / $400,000. Thresholds are NOT indexed for 2026 (2026 county tax tables still use $125,000/$200,000). Residents: Oregon taxable income (OR-40 line 19) less PERS/federal retirement exemption and previously-taxed PTE income; n", "claims": [ { "expect": "TAXABLE INCOME. Taxable income under Oregon State law before any credits or exemptions.", "status": "phrase" }, { "expect": "A tax of 1.5% is imposed on the entire Oregon taxable income over $200,000 for joint filers and $125,000 for single filers", "status": "phrase" }, { "expect": "An additional tax of 1.5% is imposed on the entire Oregon taxable income over $400,000 if filing jointly and $250,000 if filing singly", "status": "phrase" }, { "expect": "On January 1, 2026, the tax imposed will be increased by 0.8%.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2023 }, { "url": "https://multco.us/info/multnomah-county-preschool-all-personal-income-tax", "title": "Multnomah County Preschool For All Personal Income Tax", "publisher": "Multnomah County Finance", "kind": "agency_page", "establishes": "Two-tier tax on Multnomah County taxable income: 1.5% on income over $125,000 (single/MFS) or $200,000 (MFJ/HOH/QSS), plus an additional 1.5% (3% total marginal) over $250,000 / $400,000. Thresholds are NOT indexed for 2026 (2026 county tax tables still use $125,000/$200,000). Residents: Oregon taxable income (OR-40 line 19) less PERS/federal retirement exemption and previously-taxed PTE income; n", "claims": [ { "expect": "Beginning January 1, 2027, there will be a rate increase of 0.8%.", "status": "phrase" }, { "expect": "Income such as Social Security is not taxable in Oregon and therefore NOT subject to the PFA tax thresholds.", "status": "phrase" }, { "expect": "Oregon statute prohibits local taxation of PERS income and therefore PERS income is not subject to the PFA tax.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://multco.us/file/2026_multnomah_count_preschool_for_all_personal_income_tax_tables/download", "title": "2026 Multnomah County Preschool For All Personal Income Tax Tables (Updated 1/05/26)", "publisher": "Multnomah County", "kind": "agency_page", "establishes": "Two-tier tax on Multnomah County taxable income: 1.5% on income over $125,000 (single/MFS) or $200,000 (MFJ/HOH/QSS), plus an additional 1.5% (3% total marginal) over $250,000 / $400,000. Thresholds are NOT indexed for 2026 (2026 county tax tables still use $125,000/$200,000). Residents: Oregon taxable income (OR-40 line 19) less PERS/federal retirement exemption and previously-taxed PTE income; n", "claims": [ { "expect": "2026 Multnomah County Preschool For All Personal Income Tax Rates", "status": "phrase" }, { "expect": "your tax is $9,375 plus 3% of excess over $500,000", "status": "phrase" }, { "expect": "If you are a Multnomah County resident, this equals your Oregon taxable income, line 19 of OR-40.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.portland.gov/revenue/personal-tax", "title": "Personal Income Tax Filing and Payment Information (Metro SHS and Multnomah County PFA)", "publisher": "City of Portland Revenue Division (administrator for Metro and Multnomah County)", "kind": "instructions", "establishes": "Two-tier tax on Multnomah County taxable income: 1.5% on income over $125,000 (single/MFS) or $200,000 (MFJ/HOH/QSS), plus an additional 1.5% (3% total marginal) over $250,000 / $400,000. Thresholds are NOT indexed for 2026 (2026 county tax tables still use $125,000/$200,000). Residents: Oregon taxable income (OR-40 line 19) less PERS/federal retirement exemption and previously-taxed PTE income; n", "claims": [ { "expect": "The rate will increase by 0.8% in 2028.", "status": "phrase" }, { "expect": "is 1.5% on Multnomah County taxable income over $125,000 for individuals and $200,000 for joint filers", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.portland.gov/revenue/2025mc40-instructions", "title": "Instructions for Form MC-40 (Tax Year 2025)", "publisher": "City of Portland Revenue Division", "kind": "instructions", "establishes": "Two-tier tax on Multnomah County taxable income: 1.5% on income over $125,000 (single/MFS) or $200,000 (MFJ/HOH/QSS), plus an additional 1.5% (3% total marginal) over $250,000 / $400,000. Thresholds are NOT indexed for 2026 (2026 county tax tables still use $125,000/$200,000). Residents: Oregon taxable income (OR-40 line 19) less PERS/federal retirement exemption and previously-taxed PTE income; n", "claims": [ { "expect": "Line 6. Tier 1 Tax . Multiply line 5a by 1.5% and enter on line 6.", "status": "phrase" }, { "expect": "Line 7. Tier 2 Tax. Multiply line 5b by 1.5% and enter on line 7.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 }, { "url": "https://multco.us/file/preschool_for_all_faq/download", "title": "Preschool For All Personal Income Tax FAQ (Revised 10/06/2025)", "publisher": "Multnomah County", "kind": "agency_page", "establishes": "Two-tier tax on Multnomah County taxable income: 1.5% on income over $125,000 (single/MFS) or $200,000 (MFJ/HOH/QSS), plus an additional 1.5% (3% total marginal) over $250,000 / $400,000. Thresholds are NOT indexed for 2026 (2026 county tax tables still use $125,000/$200,000). Residents: Oregon taxable income (OR-40 line 19) less PERS/federal retirement exemption and previously-taxed PTE income; n", "claims": [ { "expect": "PERS income is exempt from the tax, but other qualified and non-qualified retirement income is subject to the tax.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "ty2025": { "value_year": 2025, "differs_from_2026": 0, "sources": [ { "url": "https://www.portland.gov/revenue/2025mc40-instructions", "title": "2025 Multnomah County PFA Personal Income Tax Return (MC-40) instructions", "publisher": "City of Portland Revenue Division", "kind": "instructions", "claims": [ { "expect": "Line 6. Tier 1 Tax . Multiply line 5a by 1.5% and enter on line 6.", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2025 } ], "establishes": "1.5% over $125,000 / $200,000 and 3% over $250,000 / $400,000 in 2025 as in 2026 (MCC 11.512; the 2025 MC-40 instructions)." } }, "de-wilmington": { "state": "DE", "name": "City of Wilmington earned income tax", "base": "earned", "on_state_return": false, "form": "city wage tax return (separate)", "slot": "municipality", "what": "Wilmington taxes residents' compensation and net profits wherever earned and nonresidents' earnings in the city at 1.25% (unchanged since 1978; latest dated form 2025); Social Security, pensions, retirement plan payouts, interest and dividends are excluded (Regulations 104).", "jurisdictions": [ { "code": "DE-WILMINGTON", "name": "Wilmington", "resident_rate": 0.0125, "nonresident_rate": 0.0125, "value_year": 2025 } ], "value_year": 2025, "indexing": { "method": "fixed", "establishes": "The rate is set by city ordinance; law as written holds it." }, "sources": [ { "url": "https://www.wilmingtonde.gov/home/showpublisheddocument/462/638206223264700000", "title": "Earned Income Tax Regulations of the City of Wilmington (Department of Finance, July 2020, revised 5/25/2023) — downloaded via Wayback https://web.archive.org/web/2026id_/https://www.wilmingtonde.gov/home/showpublisheddocument/462/638206223264700000 (live site returns 403)", "publisher": "City of Wilmington, Delaware, Department of Finance", "kind": "legislation", "establishes": "City of Wilmington earned income tax ('city wage tax') at 1.25% on (a) residents' salaries, wages, commissions and other compensation wherever earned, (b) nonresidents' compensation for work done in the city; and net profits tax at 1.25% on residents' business net profits and nonresidents' net profits from activity in the city. Rate unchanged since July 1, 1978.", "claims": [ { "expect": "at the rate of one and one quarter percent (1.25%).", "status": "phrase" }, { "expect": "An annual tax for general revenue purposes is imposed on residents of the City regardless of the", "status": "phrase" }, { "expect": "On salaries, wages, commissions and other compensation earned by nonresidents of", "status": "phrase" }, { "expect": "On the net profits in businesses, professions and other activities conducted by", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2023 }, { "url": "https://www.wilmingtonde.gov/home/showpublisheddocument/13756/639051018932930000", "title": "2025 WCWT-5 Application for Tax Payment/Tax Refund of City of Wilmington Earned Income Tax (via Wayback 2026id_)", "publisher": "City of Wilmington, Delaware", "kind": "instructions", "establishes": "City of Wilmington earned income tax ('city wage tax') at 1.25% on (a) residents' salaries, wages, commissions and other compensation wherever earned, (b) nonresidents' compensation for work done in the city; and net profits tax at 1.25% on residents' business net profits and nonresidents' net profits from activity in the city. Rate unchanged since July 1, 1978.", "claims": [ { "expect": "Tax Rate", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2025 }, { "url": "https://www.wilmingtonde.gov/home/showpublisheddocument/10587/638725443773930000", "title": "2024 WCWT-6 Net Profits Tax Return (via Wayback 2026id_; the 2025 WCWT-6 Wayback copy was truncated/corrupt)", "publisher": "City of Wilmington, Delaware", "kind": "instructions", "establishes": "City of Wilmington earned income tax ('city wage tax') at 1.25% on (a) residents' salaries, wages, commissions and other compensation wherever earned, (b) nonresidents' compensation for work done in the city; and net profits tax at 1.25% on residents' business net profits and nonresidents' net profits from activity in the city. Rate unchanged since July 1, 1978.", "claims": [ { "expect": "The Tax Rate is 1 1/4% (.0125).", "status": "phrase" }, { "expect": "TAX AT 1 1/4% (.0125)", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2024 }, { "url": "https://web.archive.org/web/20260814162948/https://www.wilmingtonde.gov/residents/earned-income-tax-and-net-profits-tax", "title": "City Wage & Net Profits Taxes (Wayback snapshot 2026-08-14; live page 403)", "publisher": "City of Wilmington, Delaware", "kind": "agency_page", "establishes": "City of Wilmington earned income tax ('city wage tax') at 1.25% on (a) residents' salaries, wages, commissions and other compensation wherever earned, (b) nonresidents' compensation for work done in the city; and net profits tax at 1.25% on residents' business net profits and nonresidents' net profits from activity in the city. Rate unchanged since July 1, 1978.", "claims": [ { "expect": "Earned Income Taxpayer Account Application - Self-Reporting Employee", "status": "phrase" }, { "expect": "To request the establishment of an earned income taxpayer account for individuals employed outside the City of Wilmington", "status": "phrase" } ], "checked": "2026-11-02", "document_year": 2026 }, { "url": "https://www.wilmingtonde.gov/home/showpublisheddocument/462/638206223264700000", "title": "Earned Income Tax Regulations of the City of Wilmington (Department of Finance, July 2020, revised 5/25/2023) — downloaded via Wayback https://web.archive.org/web/2026id_/https://www.wilmingtonde.gov/home/showpublisheddocument/462/638206223264700000 (live site returns 403)", "publisher": "City of Wilmington, Delaware, Department of Finance", "kind": "legislation", "establishes": "Exclusions from the Wilmington earned income tax base (Regulations §104): Social Security, retirement pay/pensions, retirement-related qualified/non-qualified plan payouts, sick/disability (with exceptions), workers' comp, unemployment, active military pay, death benefits, life insurance, gifts/bequests, interest, dividends (unless a dealer), scholarships.", "claims": [ { "expect": "Social Security, Retirement, Pensions. Retirement Pay or pensions paid to", "status": "phrase" }, { "expect": "are not taxable if the employee cannot receive this compensation until after", "status": "phrase" }, { "expect": "Interest Received. All forms of interest on obligations of the United States or", "status": "phrase" }, { "expect": "Dividends Received. All forms of dividends received by a person, shall not", "status": "phrase" } ], "checked": "2026-10-01", "document_year": 2023 } ], "ty2025": { "value_year": 2025, "differs_from_2026": 0, "sources": [ { "url": "https://www.wilmingtonde.gov/home/showpublisheddocument/13756/639051018932930000", "title": "City of Wilmington 2025 earned income tax return", "publisher": "City of Wilmington", "kind": "instructions", "claims": [ { "expect": "Tax Rate", "status": "phrase" } ], "checked": "2026-10-24", "document_year": 2025 } ], "establishes": "1.25% (the registry's row already is the 2025 one)." } } } }