{ "schema": "quantcalc-state-tax-provenance/1", "tax_year": 2026, "description": "Official sources for every rule the QuantCalc state income tax engine applies, per jurisdiction and rule family. Each source: url, title, publisher, kind (statute | instructions | agency_page | legislation | federal | regulation | secondary), establishes (what the source establishes, as the engine applies it), claims (expect = the figure or wording exactly as the source prints it; field/value = the engine value it supports; status = match | proxy | mismatch | phrase), checked (date the expect wording was last confirmed on the fetched source). A rule family with no official source carries an 'unsourced' reason. Engine values: /docs/state-tax/state-tax-engine-config.json.", "states": { "AK": { "name": "Alaska", "rules": { "no_income_tax": { "sources": [ { "url": "https://www.akleg.gov/basis/get_documents.asp?session=30&docid=17151", "title": "History of Alaska Individual Income Tax", "publisher": "Alaska State Legislature (BASIS document, office of Rep. Seaton)", "kind": "legislation", "establishes": "Alaska's personal income tax was repealed in 1980 and later attempts to reinstate it failed, so Alaska levies no individual income tax on wages, retirement income, Social Security or capital gains.", "claims": [ { "expect": "History of Alaska Individual Income Tax", "status": "phrase" }, { "expect": "Personal income tax repealed in 1980", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://tax.alaska.gov/programs/programs/index.aspx?10001", "title": "Programs", "publisher": "Alaska Department of Revenue", "kind": "agency_page", "establishes": "Alaska levies no broad personal income tax.", "claims": [ { "expect": "The State of Alaska currently does not have an individual income tax", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No Alaska Department of Revenue page stating 'Alaska has no individual income tax' could be fetched (tax.alaska.gov pages and the Fall 2025 Revenue Sources Book list only corporate income tax; drb.alaska.gov timed out). The source used is a legislative research summary hosted on akleg.gov, not a statute." ], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [], "notes": [ "state_tax.c cites no specific source for AK (build_no_tax only)." ] }, "AL": { "name": "Alabama", "rules": { "rates": { "sources": [ { "url": "https://www.revenue.alabama.gov/tax-types/individual-income-tax/", "title": "Individual Income Tax", "publisher": "Alabama Department of Revenue", "kind": "agency_page", "establishes": "Alabama taxes taxable income at 2% on the first $500, 4% on the next $2,500 and 5% over $3,000 for single filers, and at 2% on the first $1,000, 4% on the next $5,000 and 5% over $6,000 for married couples filing jointly.", "claims": [ { "expect": "2 percent on first $500 of taxable income", "field": "brackets.single.0.rate", "value": 0.02, "status": "match" }, { "expect": "2 percent on first $500 of taxable income", "field": "brackets.single.0.max", "value": 500, "status": "match" }, { "expect": "4 percent on next $2,500", "field": "brackets.single.1.rate", "value": 0.04, "status": "match", "note": "$500 + $2,500 = $3,000 upper bound of the 4% bracket" }, { "expect": "5 percent on all over $3,000", "field": "brackets.single.2.min", "value": 3000, "status": "match" }, { "expect": "5 percent on all over $3,000", "field": "brackets.single.2.rate", "value": 0.05, "status": "match" }, { "expect": "2 percent on first $1,000", "field": "brackets.mfj.0.max", "value": 1000, "status": "match" }, { "expect": "4 percent on next $5,000", "field": "brackets.mfj.1.rate", "value": 0.04, "status": "match", "note": "$1,000 + $5,000 = $6,000 upper bound of the 4% bracket" }, { "expect": "5 percent on all over $6,000", "field": "brackets.mfj.2.min", "value": 6000, "status": "match" }, { "expect": "5 percent on all over $6,000", "field": "brackets.mfj.2.rate", "value": 0.05, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "The DOR page is an undated statutory summary; no 2026-specific rate schedule was found (the 2025 Form 40 booklet tax tables apply the same brackets)." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf", "title": "2025 Form 40 Booklet (Alabama Individual Income Tax Instructions)", "publisher": "Alabama Department of Revenue", "kind": "instructions", "establishes": "The Alabama standard deduction depends on AL adjusted gross income: $3,000 single / $8,500 married filing jointly at AGI up to $25,999, phasing down to $2,500 / $5,000 at AGI of $35,500 and above; the personal exemption is $1,500 single and $3,000 married filing jointly.", "claims": [ { "expect": "$3,000", "field": "config.std_deduction_single", "value": 3000, "status": "proxy", "note": "2025 booklet (latest published); maximum single amount at AL AGI $0-$25,999. Engine applies the maximum at all incomes." }, { "expect": "$8,500", "field": "config.std_deduction_mfj", "value": 8500, "status": "proxy", "note": "2025 booklet; maximum MFJ amount at AL AGI $0-$25,999. Engine applies the maximum at all incomes." }, { "expect": "$35,500 and above", "status": "phrase" }, { "expect": "If you check box 1, enter $1,500 on line 13", "field": "config.personal_exemption_single", "value": 1500, "status": "match" }, { "expect": "If you check box 2, enter $3,000 on line 13", "field": "config.personal_exemption_mfj", "value": 3000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.revenue.alabama.gov/tax-types/individual-income-tax/", "title": "Individual Income Tax", "publisher": "Alabama Department of Revenue", "kind": "agency_page", "establishes": "The Alabama Constitution provides minimum personal exemptions of $1,500 for single taxpayers and $3,000 for joint filers.", "claims": [ { "expect": "minimum personal exemptions of $1,500 for single taxpayers, $3,000 for joint filers", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The engine does not model the AGI phase-down of the standard deduction (to $2,500 single / $5,000 MFJ at AL AGI >= $35,500); it always applies the $3,000 / $8,500 maximum, understating tax for most filers." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf", "title": "2025 Form 40 Booklet (Alabama Individual Income Tax Instructions)", "publisher": "Alabama Department of Revenue", "kind": "instructions", "establishes": "Federal Social Security benefits are listed among the income Alabama residents do not report, so they are fully exempt.", "claims": [ { "expect": "Income You Do Not Report", "status": "phrase" }, { "expect": "Federal Social Security benefits", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25schrsblk.pdf", "title": "2025 Schedule RS (Form 40 or Form 40NR)", "publisher": "Alabama Department of Revenue", "kind": "instructions", "establishes": "A taxpayer aged 65 or older may exclude up to $6,000 of retirement income taxable to Alabama (IRA, 401(k), 403(b) and other defined-contribution distributions), computed separately for the primary taxpayer and the spouse.", "claims": [ { "expect": "each taxpayer is eligible up to $6,000 not to exceed the Retirement Income Taxable to Alabama on line 9", "field": "config.retirement_income_exclusion_single", "value": 6000, "status": "proxy", "note": "2025 Schedule RS (latest published); no 2026 change enacted per engine comment." }, { "expect": "each taxpayer is eligible up to $6,000 not to exceed the Retirement Income Taxable to Alabama on line 9", "field": "config.retirement_income_exclusion_mfj", "value": 12000, "status": "proxy", "note": "$6,000 per taxpayer; engine MFJ cap $12,000 = two taxpayers x $6,000 (exclusion_cap_per_taxpayer)." }, { "expect": "Is the primary taxpayer 65 or older and receives taxable retirement", "field": "config.retirement_exclusion_min_age", "value": 65, "status": "match" }, { "expect": "Is the spouse 65 or older and receives taxable retirement", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The statute (Ala. Code §40-18-19(a)(13), Act 2022-294) could not be fetched from an official site; the enacted act PDF on rsa-al.gov returned HTTP 403." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf", "title": "2025 Form 40 Booklet (Alabama Individual Income Tax Instructions)", "publisher": "Alabama Department of Revenue", "kind": "instructions", "establishes": "Benefits from Alabama's state retirement systems (Teachers', Employees', Judicial), federal civil service and other listed public systems, and any IRC §414(j) defined-benefit plan are not taxable in Alabama.", "claims": [ { "expect": "Alabama Teacher's Retirement System", "status": "phrase" }, { "expect": "Alabama Employee's Retirement System", "status": "phrase" }, { "expect": "Payments from a \"Defined Benefit Retirement Plan\" in accordance with IRC 414(j)", "field": "config.pension_income_fully_exempt", "value": true, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2021/12/810-3-19-.04.pdf", "title": "Rule 810-3-19-.04 Defined Benefit Plans", "publisher": "Alabama Department of Revenue", "kind": "agency_page", "establishes": "Payments from a defined-benefit plan (IRC §414(j)), public or private, are exempt from Alabama income tax to the extent they are federally taxable.", "claims": [ { "expect": "as defined by IRC §414(j), as amended from time to time, are exempt from Alabama income tax for an individual resident taxpayer", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf", "title": "2025 Form 40 Booklet (Alabama Individual Income Tax Instructions)", "publisher": "Alabama Department of Revenue", "kind": "instructions", "establishes": "The taxable portion of a traditional-to-Roth IRA conversion is reported on Schedule RS Part II (taxpayer) or Part III (spouse), where it is taxable retirement income that can draw the $6,000 age-65+ exclusion.", "claims": [ { "expect": "WHEN CONVERTING FROM A TRADITIONAL IRA TO A ROTH IRA", "status": "phrase" }, { "expect": "any taxable Roth conversion or taxable IRA rollover must be included in Schedule RS", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page states in terms that the conversion draws the $6,000 exclusion; this follows from Schedule RS line 9 (which includes the conversion) feeding line 10 (the exclusion) without a plan-type carve-out." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf", "title": "2025 Form 40 Booklet (Alabama Individual Income Tax Instructions)", "publisher": "Alabama Department of Revenue", "kind": "instructions", "establishes": "Net gain from the sale of stocks, bonds and other capital assets is reported on Schedule D and included in Alabama income taxed at the ordinary rates; there is no separate capital-gains rate.", "claims": [ { "expect": "use Schedule D to report the net gain (or loss)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No page states 'no preferential rate' in terms; the booklet simply includes the gain in income taxed on the single rate schedule." ], "unsourced": null }, "federal_interaction": { "sources": [ { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf", "title": "2025 Form 40 Booklet (Alabama Individual Income Tax Instructions)", "publisher": "Alabama Department of Revenue", "kind": "instructions", "establishes": "Alabama allows a deduction for federal income tax, computed on the Federal Income Tax Deduction Worksheet as the Form 1040 tax plus the Net Investment Income Tax (Form 8960) less refundable credits, with no dollar cap.", "claims": [ { "expect": "Federal Income Tax Deduction Worksheet", "status": "phrase" }, { "expect": "Net Investment Income Tax. Enter amount from line 17, 2025 Form 8960", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2021/12/810-3-15-.20.pdf", "title": "Rule 810-3-15-.20 Federal Income Tax Deduction - Individuals", "publisher": "Alabama Department of Revenue", "kind": "agency_page", "establishes": "The deductible federal income tax is the net federal liability shown due on the federal return, after credits, on a paid or accrued basis.", "claims": [ { "expect": "The imposed FIT payable for the year is the net federal income tax liability as shown due on the federal income tax return", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.revenue.alabama.gov/tax-types/individual-income-tax/", "title": "Individual Income Tax", "publisher": "Alabama Department of Revenue", "kind": "agency_page", "establishes": "Amendment No. 225 to the Alabama Constitution provides the deduction for federal income taxes paid by individuals.", "claims": [ { "expect": "provided deduction for federal income taxes paid by individual taxpayers", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.revenue.alabama.gov/individual-corporate/income-exempt-from-alabama-income-taxation/", "title": "Income exempt from alabama income taxation", "publisher": "Alabama Department of Revenue", "kind": "agency_page", "establishes": "Military retirement pay is exempt from Alabama income tax.", "claims": [ { "expect": "Military retirement pay", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "Ala. Code §40-18-19(a)(13) (\"the first six thousand dollars ($6,000) of taxable retirement income\") - no fetchable official code page", "Lynn Greer Retirement Income Tax Cut Act, Act 2022-294 / HB162 enrolled text (rsa-al.gov copy returned HTTP 403)", "Ala. Code §40-18-15(a)(3)", "Ala. Code 40-18-19 (personal exemption citation)", "HB388 (2025) / SB225 (2026RS) bill status", "revenue.alabama.gov FAQ on the FIT deduction (an FAQ exists but is filed under Corporate Income Tax; the individual rule 810-3-15-.20 was used instead)" ], "notes": [ "The engine comment attributes the $1,500/$3,000 personal exemption to Ala. Code 40-18-19; the DOR Individual Income Tax page attributes the minimums to the Alabama Constitution, and the 2025 Form 40 booklet line 13 instructions confirm the amounts.", "The standard-deduction values are the MAXIMUM of the AGI-based chart; at AL AGI >= $35,500 the actual deduction is $2,500 single / $5,000 MFJ (and HOH $2,500 floor from a $5,200 max). The docs should say this is an accepted approximation.", "Engine hoh bracket table is empty; the DOR page lists head-of-family filers on the single schedule, which is consistent." ] }, "AR": { "name": "Arkansas", "rules": { "rates": { "sources": [ { "url": "https://www.dfa.arkansas.gov/wp-content/uploads/whformula_2026.pdf", "title": "Withholding Tax Formula Method, Effective 01/01/2026", "publisher": "Arkansas Department of Finance and Administration", "kind": "instructions", "establishes": "For 2026, Arkansas uses one bracket table for every filing status: 0% up to $5,599, 2% from $5,600, 3% from $11,200, 3.4% from $16,000 and the top rate from $26,400. This formula was issued before Act 1 of 2026 and still shows a 3.9% top rate.", "claims": [ { "expect": "$5,599", "field": "brackets.single.0.max", "value": 5600, "status": "match", "note": "DFA prints $0-$5,599 and $5,600 upward; the engine boundary is 5600." }, { "expect": "$11,199", "field": "brackets.single.1.max", "value": 11200, "status": "match" }, { "expect": "$15,999", "field": "brackets.single.2.max", "value": 16000, "status": "match" }, { "expect": "$26,399", "field": "brackets.single.3.max", "value": 26400, "status": "match" }, { "expect": "2.00%", "field": "brackets.single.1.rate", "value": 0.02, "status": "match" }, { "expect": "3.00%", "field": "brackets.single.2.rate", "value": 0.03, "status": "match" }, { "expect": "3.40%", "field": "brackets.single.3.rate", "value": 0.034, "status": "match" }, { "expect": "Effective 01/01/2026", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.arkansashouse.org/news/post/35262/tax-cuts-passed-in-special-session/", "title": "Tax Cuts Passed in Special Session (8 May 2026)", "publisher": "Arkansas House of Representatives", "kind": "legislation", "establishes": "Act 1 of the 2026 special session (HB 1001; identical SB 1 became Act 2) lowered the top individual income tax rate to 3.7% from 1 January 2026, for net taxable income of $26,400 and above.", "claims": [ { "expect": "lowers the top individual income tax rate to 3.7% beginning January 1, 2026", "field": "brackets.single.4.rate", "value": 0.037, "status": "match" }, { "expect": "lowers the top individual income tax rate to 3.7% beginning January 1, 2026", "field": "brackets.mfj.4.rate", "value": 0.037, "status": "match" }, { "expect": "House Bill 1001 by Rep. Les Eaves of Searcy is now Act 1", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The withholding formula continues above $94,700 with a 'bracket adjustment' phase (the high-income treatment); the engine does not model it.", "No DFA 2026 withholding formula or tax table showing the post-Act-1 3.7% rate was found; the DFA formula online still shows 3.90%.", "The Act 1 text itself could not be fetched (arkleg.state.ar.us timed out)." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf", "title": "2025 AR1000F and AR1000NR Instructions", "publisher": "Arkansas Department of Finance and Administration", "kind": "instructions", "establishes": "The Arkansas standard deduction is $2,470 per filer: $2,470 single and $4,940 married filing jointly.", "claims": [ { "expect": "Standard Deduction $2,470 $4,940", "field": "config.std_deduction_single", "value": 2470, "status": "proxy", "note": "2025 booklet; the 2026 withholding formula also uses $2,470." }, { "expect": "Standard Deduction $2,470 $4,940", "field": "config.std_deduction_mfj", "value": 4940, "status": "proxy", "note": "2025 booklet (latest published)." } ], "checked": "2026-09-27" }, { "url": "https://www.dfa.arkansas.gov/wp-content/uploads/whformula_2026.pdf", "title": "Withholding Tax Formula Method, Effective 01/01/2026", "publisher": "Arkansas Department of Finance and Administration", "kind": "instructions", "establishes": "The 2026 withholding formula subtracts a $2,470 standard deduction.", "claims": [ { "expect": "Standard Deduction of $ 2,470", "field": "config.std_deduction_single", "value": 2470, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260213095439id_/https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf", "title": "2025 AR1000F and AR1000NR instructions (archived copy)", "publisher": "Arkansas Department of Finance and Administration", "kind": "instructions", "establishes": "Personal tax credits of $29: one per taxpayer and spouse, one more for a head of household. TY2025 amount (the latest).", "claims": [ { "expect": "Each taxpayer and spouse is entitled to one personal tax credit.", "field": "config.exemption_credit_per", "value": 29, "status": "proxy", "note": "TY2025 amount" }, { "expect": "Is your filing status Head of Household or Surviving Spouse? On January 1, 2026, were you age 65 or over?", "field": "config.exemption_credit_count_hoh", "value": 2, "status": "match" }, { "expect": "Multiply the number by $29 and write amount in space provided.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "Arkansas personal tax credits (AR1000F exemption credits) are not carried by the engine; their amounts were not verified here." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf", "title": "2025 AR1000F and AR1000NR Instructions", "publisher": "Arkansas Department of Finance and Administration", "kind": "instructions", "establishes": "Social Security benefits are on the DFA list of income exempt from Arkansas income tax.", "claims": [ { "expect": "EXEMPT FROM INCOME TAX", "status": "phrase" }, { "expect": "Social Security benefits, VA benefits", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf", "title": "2025 AR1000F and AR1000NR Instructions", "publisher": "Arkansas Department of Finance and Administration", "kind": "instructions", "establishes": "Each taxpayer may exempt the first $6,000 of employer-plan retirement benefits (no age or retirement requirement) and of traditional IRA distributions received after age 59½, under one combined $6,000 cap per taxpayer.", "claims": [ { "expect": "the first $6,000 is exempt from tax", "field": "config.retirement_income_exclusion_single", "value": 6000, "status": "proxy", "note": "2025 booklet (latest published); not indexed." }, { "expect": "Total exemptions from all plans described under 12 and 13 cannot exceed $6,000 per taxpayer", "field": "config.retirement_income_exclusion_mfj", "value": 12000, "status": "proxy", "note": "$6,000 per taxpayer; the engine's MFJ $12,000 = 2 x $6,000 with exclusion_cap_per_taxpayer." }, { "expect": "after reaching age fifty-nine and one-half (59 1/2)", "field": "config.retirement_exclusion_ira_min_age", "value": 59, "status": "match", "note": "Engine uses the integer 59 as a stand-in for 59½." }, { "expect": "The recipient does not have to be retired", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The statute (Ark. Code §26-51-307) could not be fetched from an official site." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf", "title": "2025 AR1000F and AR1000NR Instructions", "publisher": "Arkansas Department of Finance and Administration", "kind": "instructions", "establishes": "Public-employer pensions get the same $6,000 per-taxpayer exemption as private employer plans, with no separate public-pension exclusion.", "claims": [ { "expect": "distribution was from public or private employmentrelated retirement systems", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf", "title": "2025 AR1000F and AR1000NR Instructions", "publisher": "Arkansas Department of Finance and Administration", "kind": "instructions", "establishes": "Taxable traditional IRA distributions are reported as Arkansas income. The instructions do not mention Roth conversions, so the engine taxes a conversion in full and does not let it draw the $6,000 exemption (conservative reading).", "claims": [ { "expect": "Use this line to report taxable lumpsum distributions, annuities, and traditional IRA distributions", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No DFA instruction, rule or opinion addresses whether a Roth conversion after 59½ qualifies for the $6,000 IRA exemption; the engine's conservative treatment (no exemption) is an interpretation." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000D_CapitalGains.pdf", "title": "AR1000D 2025 - Arkansas Capital Gains and Losses", "publisher": "Arkansas Department of Finance and Administration", "kind": "instructions", "establishes": "Only 50% of Arkansas net capital gain (capped at $10,000,000) is taxable; the other 50% is excluded.", "claims": [ { "expect": "50 percent (.50)", "field": "config.ltcg_inclusion_ratio", "value": 0.5, "status": "match" }, { "expect": "If the amount on line 7a is over $10,000,000, only enter $10,000,000", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf", "title": "2025 AR1000F and AR1000NR Instructions", "publisher": "Arkansas Department of Finance and Administration", "kind": "instructions", "establishes": "Capital gains reported on the federal Schedule D are carried to Form AR1000D to determine the taxable Arkansas amount.", "claims": [ { "expect": "use Arkansas Form AR1000D to determine the taxable amount", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The AR1000D PDF's embedded font garbles its header note about the 50% rule (and the separate long-term gain exemption); only the line-8 wording is machine-readable." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://web.archive.org/web/2026id_/https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf", "title": "2025 AR1000F and AR1000NR Instructions", "publisher": "Arkansas Department of Finance and Administration (archived copy)", "kind": "instructions", "establishes": "Military retirement pay is exempt, and the amount exempted uses up the retiree's $6,000 general retirement exemption.", "claims": [ { "expect": "member of the uniformed services are exempt from", "status": "phrase" }, { "expect": "if their military retirement exemption exceeds $6,000", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/whats-new/", "title": "Whats new", "publisher": "Arkansas Department of Finance and Administration", "kind": "agency_page", "establishes": "Military retirement pay is exempt, and the amount exempted uses up the retiree's $6,000 general retirement exemption.", "claims": [ { "expect": "This allows taxpayers receiving military retirement or survivor benefits", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://web.archive.org/web/20260213095439id_/https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf", "title": "2025 AR1000F and AR1000NR instructions (archived copy)", "publisher": "Arkansas Department of Finance and Administration", "kind": "instructions", "establishes": "A $29 personal tax credit per taxpayer 65 or older. The \"65 Special\" credit (65 or older without a retirement exemption) is not calculated.", "claims": [ { "expect": "Is your filing status Head of Household or Surviving Spouse? On January 1, 2026, were you age 65 or over?", "field": "config.senior_credit_per", "value": 29, "status": "proxy", "note": "TY2025 amount" }, { "expect": "Any taxpayer age 65 or over not claiming a retirement income exemption on line 18 is eligible for an additional $29 (per taxpayer) tax credit.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://web.archive.org/web/20260213095439id_/https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf", "title": "2025 AR1000F and AR1000NR instructions (archived copy)", "publisher": "Arkansas Department of Finance and Administration", "kind": "instructions", "establishes": "A $29 credit per blind taxpayer; IRA distributions taken before 59 1/2 on account of disability qualify for the retirement exemption.", "claims": [ { "expect": "On December 31, 2025, were you blind?", "field": "config.blind_credit", "value": 29, "status": "proxy", "note": "TY2025 amount" }, { "expect": "Premature distributions made on account of the participant's death or disability also qualify for the exemption.", "field": "config.retirement_disabled_age", "value": 59, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "Ark. Code §26-51-307 (retirement exemption) - no fetchable official code page", "Ark. Code §26-51-815 (capital gains exclusion)", "Ark. Code 26-51-201 (single rate table for all filing statuses)", "AR Gov. bill-signing release for HB1001/SB1 (the Arkansas House news post was used instead)", "AR DFA 2026 tax tables (not yet published)", "Reg. 1997-4 rule 1.26-51-307" ], "notes": [ "The DFA 2026 withholding formula (effective 01/01/2026) predates Act 1 of the 2026 special session and still shows 3.90%. The 3.7% top rate comes from the Act (House/Senate releases). Once DFA reissues the formula or the 2026 tables, re-point the rates source.", "The engine's single table for every filing status (mfj_schedule_equals_single) is consistent with the DFA formula, which has no filing-status variants.", "The 2025 booklet states 'Marginal Income Tax rates for 2025 are 3.9%'; the 2026 rate is 3.7%." ] }, "AZ": { "name": "Arizona", "rules": { "rates": { "sources": [ { "url": "https://www.azleg.gov/ars/43/01011.01.htm", "title": "A.R.S. §43-1011 (Version 1) - Taxes and tax rates", "publisher": "Arizona State Legislature", "kind": "statute", "establishes": "Arizona taxes all taxable income at a flat 2.5% for every filing status (A.R.S. §43-1011(A)(9), in effect since tax year 2023).", "claims": [ { "expect": "the tax is 2.5% of taxable income", "field": "brackets.single.0.rate", "value": 0.025, "status": "match" }, { "expect": "the tax is 2.5% of taxable income", "field": "brackets.mfj.0.rate", "value": 0.025, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "azdor.gov returns HTTP 403 to automated fetches, so no Arizona DOR form or rate page could be cited." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.azleg.gov/ars/43/01041.htm", "title": "A.R.S. §43-1041 - Optional standard deduction", "publisher": "Arizona State Legislature", "kind": "statute", "establishes": "The Arizona standard deduction is $15,750 single / $31,500 married filing jointly (tax year 2025), adjusted each year for inflation in the same manner as the federal basic standard deduction, which gives $16,100 / $32,200 for 2026.", "claims": [ { "expect": "the standard deduction is $15,750", "status": "phrase" }, { "expect": "the standard deduction is $31,500", "status": "phrase" }, { "expect": "for inflation in the same manner in which the federal basic standard deduction is adjusted", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The 2026 federal basic standard deduction, to which Arizona's inflation adjustment is tied, is $16,100 single and $32,200 married filing jointly.", "claims": [ { "expect": "$16,100", "field": "config.std_deduction_single", "value": 16100, "status": "match", "note": "Federal 2026 amount; Arizona indexes its $15,750 base the same way (A.R.S. §43-1041(H)). No AZ DOR page confirming the 2026 AZ figure could be fetched." }, { "expect": "$32,200", "field": "config.std_deduction_mfj", "value": 32200, "status": "match", "note": "Federal 2026 amount; see note above." } ], "checked": "2026-09-27" }, { "url": "https://www.azleg.gov/legtext/57leg/2R/summary/S.1861-4168ATT_ASENACTED.DOCX.htm", "title": "SB1861 / HB4168 (57th Legislature, 2nd Regular Session) Senate Fact Sheet, as enacted", "publisher": "Arizona State Senate", "kind": "legislation", "establishes": "HB 4168 (Laws 2026, Chapter 140, signed 13 June 2026) set the standard deduction to the federal OBBBA amounts retroactive to 2025 and conformed Arizona to the Internal Revenue Code as of 1 January 2026.", "claims": [ { "expect": "Married filing jointly $31,500", "status": "phrase" }, { "expect": "Signed by Governor 6/13/26 Chapter 140", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.azleg.gov/ars/43/01041.htm", "title": "A.R.S. 43-1041, Standard deduction", "publisher": "Arizona Legislature", "kind": "statute", "establishes": "A separate head-of-household deduction ($23,625 for 2025), adjusted like the federal basic standard deduction, so the 2026 amount is the federal $24,150.", "claims": [ { "expect": "In the case of a single person who is a head of a household, the standard deduction is $23,625", "field": "config.std_deduction_hoh", "value": 24150, "status": "proxy", "note": "2025 figure indexed like the federal amount: $24,150 for 2026" }, { "expect": "in the same manner in which the federal basic standard deduction is adjusted for inflation", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "IRS releases tax inflation adjustments for tax year 2026", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The 2026 federal standard deduction for heads of household, which the state uses.", "claims": [ { "expect": "for heads of households, the standard deduction will be $24,150", "field": "config.std_deduction_hoh", "value": 24150, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "No official Arizona page states the 2026 amounts $16,100 / $32,200 directly; they are derived from the statute's federal-indexing rule plus the IRS 2026 figures." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.azleg.gov/ars/43/01022.htm", "title": "A.R.S. §43-1022 - Subtractions from Arizona gross income", "publisher": "Arizona State Legislature", "kind": "statute", "establishes": "Arizona subtracts the full amount of Social Security and railroad retirement benefits included in federal AGI, so these benefits are fully exempt.", "claims": [ { "expect": "relating to taxation of social security and railroad retirement benefits", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.azleg.gov/ars/43/01001.htm", "title": "A.R.S. §43-1001 - Definitions", "publisher": "Arizona State Legislature", "kind": "statute", "establishes": "Arizona gross income starts from federal adjusted gross income, so taxable IRA, 401(k) and private-pension distributions are taxed in Arizona; §43-1022 provides no subtraction for them.", "claims": [ { "expect": "means the individual's federal adjusted gross income for the taxable year", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.azleg.gov/ars/43/01022.htm", "title": "A.R.S. §43-1022 - Subtractions from Arizona gross income", "publisher": "Arizona State Legislature", "kind": "statute", "establishes": "Arizona allows a subtraction of up to $2,500 for pensions from the federal civil service and other federal systems and from Arizona public retirement systems; military retired pay is fully subtracted.", "claims": [ { "expect": "Benefits, annuities and pensions in an amount totaling not more than $2,500", "field": "config.public_pension_exclusion_cap_single", "value": 2500, "status": "match" }, { "expect": "The Arizona state retirement system", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260513213053id_/https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf", "title": "FORMS INDIVIDUAL 2025 140i", "publisher": "Arizona Department of Revenue (archived copy)", "kind": "instructions", "establishes": "Arizona Department of Revenue: \"If both you and your spouse receive such pension income, each spouse may subtract the amount received or $2,500, whichever is less.\"", "claims": [ { "expect": "If both you and your spouse receive such pension income, each spouse may subtract the amount received or $2,500, whichever is less.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.azleg.gov/ars/43/01001.htm", "title": "A.R.S. §43-1001 - Definitions", "publisher": "Arizona State Legislature", "kind": "statute", "establishes": "Arizona gross income is federal AGI, so the taxable amount of a traditional-to-Roth conversion is taxed in Arizona as ordinary income; no subtraction for conversions exists in §43-1022.", "claims": [ { "expect": "means the individual's federal adjusted gross income for the taxable year", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.azleg.gov/ars/43/01022.htm", "title": "A.R.S. §43-1022 - Subtractions from Arizona gross income", "publisher": "Arizona State Legislature", "kind": "statute", "establishes": "Arizona subtracts 25% of net long-term capital gain included in federal AGI, but only for gain from assets acquired after 31 December 2011; the rest is taxed at the 2.5% rate.", "claims": [ { "expect": "twenty-five percent of the net long-term capital gain included in federal adjusted gross income", "field": "config.ltcg_inclusion_ratio", "value": 0.75, "status": "match", "note": "25% subtracted, so 75% is included. Match only for gain on assets acquired after 2011; see the acquisition-date limit." }, { "expect": "derived from an investment in an asset acquired after December 31, 2011", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.azleg.gov/legtext/57leg/1R/summary/S.1331FIN_REVISED.DOCX.htm", "title": "SB 1331 (2025) Revised Senate Fact Sheet - income tax subtraction; capital gains", "publisher": "Arizona State Senate", "kind": "legislation", "establishes": "SB 1331 (2025) proposed extending the 25% subtraction to all assets from tax year 2026; the bill was not enacted, so the post-2011 acquisition limit still applies.", "claims": [ { "expect": "rather than only assets acquired beginning January 1, 2012", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.azleg.gov/ars/43/01022.htm", "title": "01022", "publisher": "Arizona Legislature", "kind": "statute", "establishes": "Military retirement pay is fully subtracted from Arizona income for tax years after 2020; each spouse subtracts their own.", "claims": [ { "expect": "For taxable years beginning from and after December 31, 2020, the full amount received.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf", "title": "FORMS INDIVIDUAL 2025 140i", "publisher": "Arizona Department of Revenue (archived copy)", "kind": "instructions", "establishes": "Military retirement pay is fully subtracted from Arizona income for tax years after 2020; each spouse subtracts their own.", "claims": [ { "expect": "each received such income, each spouse may subtract 100% of", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://www.azleg.gov/ars/43/01023.htm", "title": "A.R.S. 43-1023, Exemptions", "publisher": "Arizona Legislature", "kind": "statute", "establishes": "An exemption of $2,100 for a taxpayer 65 or older and for a spouse 65 or older on a joint return.", "claims": [ { "expect": "A taxpayer is allowed an exemption of $2,100:", "field": "config.senior_subtraction_single", "value": 2100, "status": "match" }, { "expect": "For the taxpayer's spouse if the spouse has attained sixty-five years of age before the close of the taxable year, a joint return is filed", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.azleg.gov/ars/43/01022.htm", "title": "A.R.S. 43-1022, Subtractions from Arizona gross income", "publisher": "Arizona Legislature", "kind": "statute", "establishes": "Paragraph 35 subtracts the federal senior deduction (section 151(d)(5)(C)) from tax year 2025 on.", "claims": [ { "expect": "the amount deducted for a qualified individual under section 151(d)(5)(C) of the internal revenue code", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf", "title": "Schedule 1-A (Form 1040), Additional Deductions", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal senior deduction: $6,000 per taxpayer 65 or older, reduced by 6% of modified AGI over $75,000 ($150,000 joint); none for married filing separately.", "claims": [ { "expect": "Enter $75,000 ($150,000 if married filing jointly)", "field": "config.fed_senior_phaseout_single", "value": 75000, "status": "match" }, { "expect": "Multiply line 33 by 6% (0.06)", "field": "config.fed_senior_phaseout_rate", "value": 0.06, "status": "match" }, { "expect": "Subtract line 34 from $6,000", "field": "config.fed_senior_deduction", "value": 6000, "status": "match" }, { "expect": "If married, you must file jointly to claim this deduction.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.azleg.gov/ars/43/01023.htm", "title": "A.R.S. 43-1023, Exemptions", "publisher": "Arizona Legislature", "kind": "statute", "establishes": "An exemption of $1,500 for each blind taxpayer (central visual acuity of 20/200 or less, or a field of 20 degrees or less). Arizona has no disability exemption.", "claims": [ { "expect": "A taxpayer is allowed an exemption of $1,500:", "field": "config.blind_exemption", "value": 1500, "status": "match" }, { "expect": "For a taxpayer who is blind or if either the taxpayer's central visual acuity does not exceed 20/200", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [ { "rule": "capital_gains", "field": "config.ltcg_inclusion_ratio", "engine": 0.75, "source": "25% subtraction only for assets acquired after December 31, 2011", "url": "https://www.azleg.gov/ars/43/01022.htm", "note": "The engine assumes gains are on assets bought after 2011 (75% taxed); it has no acquisition-date input, so gain on older assets is under-taxed by 2.5% of 25% of it." } ], "code_citations_not_found": [ "azdor.gov 2026 conformity (azdor.gov returns HTTP 403; no page repealing the post-2011 acquisition limit found)", "HB 4168, 2026 as the source of std-deduction coupling to IRC §63(c): the enacted fact sheet shows fixed $15,750/$31,500 amounts plus the §43-1041(H) federal-style inflation adjustment, not a direct coupling", "IRS Rev. Proc. 2025-32 (the IRS newsroom release summarizing it was used instead)" ], "notes": [ "HB 4168 (Laws 2026, Ch. 140) also created Arizona subtractions, from tax year 2025, for the federal senior deduction (age 65+), qualified tips and overtime. The engine carries no AZ senior subtraction; if the federal $6,000 senior deduction is subtracted in Arizona, AZ tax for 65+ filers is overstated by up to $150 per person (2.5% x $6,000).", "Arizona's online A.R.S. §43-1011 has two versions; the flat 2.5% is in 'Version 1' (01011.01.htm), paragraph 9.", "The engine gives HOH the single standard deduction; the statute's HOH amount is $23,625 (2025), indexed." ] }, "CA": { "name": "California", "rules": { "rates": { "sources": [ { "url": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf", "title": "2025 California Tax Rate Schedules (Form 540)", "publisher": "California Franchise Tax Board", "kind": "instructions", "establishes": "California taxes income in nine brackets from 1% to 12.3%. The 2025 thresholds are Schedule X (single) $11,079 to $742,953 and Schedule Y (married filing jointly) $22,158 to $1,485,906; the engine uses them as the 2026 proxy.", "claims": [ { "expect": "2025 California Tax Rate Schedules", "status": "phrase" }, { "expect": "11,079", "field": "brackets.single.0.max", "value": 11079, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "26,264", "field": "brackets.single.1.max", "value": 26264, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "41,452", "field": "brackets.single.2.max", "value": 41452, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "57,542", "field": "brackets.single.3.max", "value": 57542, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "72,724", "field": "brackets.single.4.max", "value": 72724, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "371,479", "field": "brackets.single.5.max", "value": 371479, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "445,771", "field": "brackets.single.6.max", "value": 445771, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "742,953", "field": "brackets.single.7.max", "value": 742953, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "22,158", "field": "brackets.mfj.0.max", "value": 22158, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "52,528", "field": "brackets.mfj.1.max", "value": 52528, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "82,904", "field": "brackets.mfj.2.max", "value": 82904, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "115,084", "field": "brackets.mfj.3.max", "value": 115084, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "145,448", "field": "brackets.mfj.4.max", "value": 145448, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "742,958", "field": "brackets.mfj.5.max", "value": 742958, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "891,542", "field": "brackets.mfj.6.max", "value": 891542, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "1,485,906", "field": "brackets.mfj.7.max", "value": 1485906, "status": "proxy", "note": "FTB 2025 schedule (latest published; 2026 indexing publishes late 2026) used as the 2026 proxy." }, { "expect": "1.00%", "field": "brackets.single.0.rate", "value": 0.01, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "1.00%", "field": "brackets.mfj.0.rate", "value": 0.01, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "2.00%", "field": "brackets.single.1.rate", "value": 0.02, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "2.00%", "field": "brackets.mfj.1.rate", "value": 0.02, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "4.00%", "field": "brackets.single.2.rate", "value": 0.04, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "4.00%", "field": "brackets.mfj.2.rate", "value": 0.04, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "6.00%", "field": "brackets.single.3.rate", "value": 0.06, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "6.00%", "field": "brackets.mfj.3.rate", "value": 0.06, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "8.00%", "field": "brackets.single.4.rate", "value": 0.08, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "8.00%", "field": "brackets.mfj.4.rate", "value": 0.08, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "9.30%", "field": "brackets.single.5.rate", "value": 0.093, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "9.30%", "field": "brackets.mfj.5.rate", "value": 0.093, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "10.30%", "field": "brackets.single.6.rate", "value": 0.103, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "10.30%", "field": "brackets.mfj.6.rate", "value": 0.103, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "11.30%", "field": "brackets.single.7.rate", "value": 0.113, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "11.30%", "field": "brackets.mfj.7.rate", "value": 0.113, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "12.30%", "field": "brackets.single.8.rate", "value": 0.123, "status": "match", "note": "Rates are statutory and unchanged for 2026." }, { "expect": "12.30%", "field": "brackets.mfj.8.rate", "value": 0.123, "status": "match", "note": "Rates are statutory and unchanged for 2026." } ], "checked": "2026-09-27" }, { "url": "https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/2025/10.html", "title": "FTB's Tax News (October 2025) - 2025 Indexing", "publisher": "California Franchise Tax Board", "kind": "agency_page", "establishes": "FTB indexed the 2025 brackets, standard deduction and credits by the 3.0% California CPI change from June 2024 to June 2025.", "claims": [ { "expect": "was 3.0%", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The official 2026 indexed thresholds are not yet published (FTB announces them around October and publishes the schedules in December), so every threshold is a 2025 proxy." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/2025/10.html", "title": "FTB's Tax News (October 2025) - 2025 Indexing", "publisher": "California Franchise Tax Board", "kind": "agency_page", "establishes": "The 2025 California standard deduction is $5,706 for single filers and $11,412 for joint filers; the personal exemption credit is $153 single and $306 joint.", "claims": [ { "expect": "$5,540 $5,706", "field": "config.std_deduction_single", "value": 5706, "status": "proxy", "note": "2025 amount used as the 2026 proxy." }, { "expect": "$11,080 $11,412", "field": "config.std_deduction_mfj", "value": 11412, "status": "proxy", "note": "2025 amount used as the 2026 proxy." }, { "expect": "Personal exemption credit amount for single, separate, and head of household taxpayers $149 $153", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.ftb.ca.gov/forms/2025/2025-540-booklet.pdf", "title": "2025 California Form 540 booklet", "publisher": "Franchise Tax Board", "kind": "instructions", "establishes": "The personal exemption credit ($153, two on a joint return), the AGI Limitation Worksheet that reduces the personal, blind and senior credits by $6 per credit for each $2,500 ($1,250 MFS) of AGI over $252,203 single / $504,411 joint / $378,310 head of household, and the $11,412 head-of-household deduction with Schedule Z. 2025 figures, the engine's California basis for 2026.", "claims": [ { "expect": "X $153", "field": "config.exemption_credit_per", "value": 153, "status": "proxy", "note": "2025 amount" }, { "expect": "$252,203", "field": "config.credit_phaseout_start_single", "value": 252203, "status": "proxy", "note": "2025" }, { "expect": "$504,411", "field": "config.credit_phaseout_start_mfj", "value": 504411, "status": "proxy", "note": "2025" }, { "expect": "$378,310", "field": "config.credit_phaseout_start_hoh", "value": 378310, "status": "proxy", "note": "2025" }, { "expect": "Divide line c by $2,500 ($1,250 if married/RDP filing separately)", "field": "config.credit_phaseout_step", "value": 2500, "status": "match" }, { "expect": "Multiply line d by $6", "field": "config.credit_phaseout_amount", "value": 6, "status": "match" }, { "expect": "Married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP . . $11,412", "field": "config.std_deduction_hoh", "value": 11412, "status": "proxy", "note": "2025" }, { "expect": "22,173 52,530 67,716 83,805 98,990 505,208 606,251 1,010,417", "field": "brackets.hoh.0.max", "value": 22173, "status": "proxy", "note": "2025 Schedule Z" } ], "checked": "2026-09-27" } ], "gaps": [ "The dependent credit and the senior head-of-household credit are not calculated. The personal, senior and blind exemption credits are (engine 1.5.0), at the 2025 amounts until the FTB indexes 2026." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.ftb.ca.gov/forms/2025/2025-540-ca-instructions.html", "title": "2025 Instructions for Schedule CA (540)", "publisher": "California Franchise Tax Board", "kind": "instructions", "establishes": "California excludes all U.S. Social Security benefits (and Tier 1 railroad retirement) from taxable income through a Schedule CA subtraction.", "claims": [ { "expect": "California excludes U.S. social security benefits or equivalent Tier 1 railroad retirement benefits from taxable income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.ftb.ca.gov/forms/2025/2025-540-ca-instructions.html", "title": "2025 Instructions for Schedule CA (540)", "publisher": "California Franchise Tax Board", "kind": "instructions", "establishes": "IRA and pension distributions taxable federally are generally taxable in California with no adjustment; California has no retirement-income exclusion.", "claims": [ { "expect": "IRA Distributions Generally, no adjustments are made on this line", "status": "phrase" }, { "expect": "Pensions and Annuities Generally, no adjustments are made on this line", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.ftb.ca.gov/forms/2025/2025-540-ca-instructions.html", "title": "2025 Instructions for Schedule CA (540)", "publisher": "California Franchise Tax Board", "kind": "instructions", "establishes": "Pensions, including government pensions, are taxed like other pension income; California makes no subtraction for public-employer pensions.", "claims": [ { "expect": "Pensions and Annuities Generally, no adjustments are made on this line", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No FTB page states in terms that public pensions have no exclusion; this follows from the absence of any Schedule CA subtraction for them." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.ftb.ca.gov/forms/2025/2025-540-ca-instructions.html", "title": "2025 Instructions for Schedule CA (540)", "publisher": "California Franchise Tax Board", "kind": "instructions", "establishes": "A traditional-to-Roth IRA conversion is reported on the IRA line with generally no California adjustment, so the federally taxable amount is taxed as ordinary income.", "claims": [ { "expect": "including a distribution from conversion of a traditional IRA to a Roth IRA", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.ftb.ca.gov/forms/2025/2025-540-ca-instructions.html", "title": "2025 Instructions for Schedule CA (540)", "publisher": "California Franchise Tax Board", "kind": "instructions", "establishes": "California taxes long- and short-term capital gains as regular income; there is no special long-term rate.", "claims": [ { "expect": "California taxes long and short term capital gains as regular income", "status": "phrase" }, { "expect": "No special rate for long term capital gains exists", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "surtax": { "sources": [ { "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17043", "title": "California Revenue and Taxation Code §17043", "publisher": "California Legislative Information", "kind": "statute", "establishes": "California adds 1% tax on taxable income over $1,000,000. The threshold is the same for every filing status, which makes the top combined rate 13.3%.", "claims": [ { "expect": "an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayer's taxable income in excess of one million dollars ($1,000,000)", "field": "config.top_surtax_rate", "value": 0.01, "status": "match" }, { "expect": "an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayer's taxable income in excess of one million dollars ($1,000,000)", "field": "config.top_surtax_threshold", "value": 1000000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17132.9", "title": "Revenue and Taxation Code §17132.9", "publisher": "California Legislature", "kind": "statute", "establishes": "From 2025 up to $20,000 of military retirement pay is excluded, only when federal AGI is at most $125,000 ($250,000 joint); the FTB reads the cap as per return.", "claims": [ { "expect": "not to exceed twenty thousand dollars ($20,000), from the federal government for service in the uniformed services", "status": "phrase" }, { "expect": "does not exceed one hundred twenty-five thousand dollars ($125,000)", "status": "phrase" }, { "expect": "does not exceed two hundred fifty thousand dollars ($250,000)", "status": "phrase" }, { "expect": "$20,000", "field": "config.military_cap", "value": 20000, "status": "match" }, { "expect": "$20,000", "field": "config.military_cap_mfj", "value": 20000, "status": "match" }, { "expect": "$125,000", "field": "config.military_income_limit_single", "value": 125000, "status": "match" }, { "expect": "$250,000", "field": "config.military_income_limit_mfj", "value": 250000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.ftb.ca.gov/forms/2025/2025-540-ca-instructions.html", "title": "2025 540 ca instructions", "publisher": "California Franchise Tax Board", "kind": "instructions", "establishes": "From 2025 up to $20,000 of military retirement pay is excluded, only when federal AGI is at most $125,000 ($250,000 joint); the FTB reads the cap as per return.", "claims": [ { "expect": "The exclusion is capped at $20,000 for a surviving spouse, spouses filing a joint return", "status": "phrase" }, { "expect": "$20,000", "field": "config.military_cap", "value": 20000, "status": "match" }, { "expect": "$20,000", "field": "config.military_cap_mfj", "value": 20000, "status": "match" }, { "expect": "$125,000", "field": "config.military_income_limit_single", "value": 125000, "status": "match" }, { "expect": "$250,000", "field": "config.military_income_limit_mfj", "value": 250000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260SB1407", "title": "Bill status SB1407", "publisher": "California Legislature", "kind": "legislation", "establishes": "From 2025 up to $20,000 of military retirement pay is excluded, only when federal AGI is at most $125,000 ($250,000 joint); the FTB reads the cap as per return.", "claims": [ { "expect": "August 13 hearing: Held in committee and under submission.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17132.10", "title": "Revenue and Taxation Code §17132.10", "publisher": "California Legislature", "kind": "statute", "establishes": "A separate exclusion of up to $20,000 of Department of Defense Survivor Benefit Plan annuity payments for a surviving spouse or other beneficiary; the engine does not calculate it.", "claims": [ { "expect": "pursuant to a United States Department of Defense Survivor Benefit Plan", "status": "phrase" }, { "expect": "means the surviving spouse or other named beneficiary", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17132.9", "title": "Revenue and Taxation Code 17132.9", "publisher": "California Legislature", "kind": "statute", "establishes": "The military retirement exclusion is a fixed $20,000 with fixed income limits (tax years 2025 through 2029), so later years hold it.", "claims": [ { "expect": "not to exceed twenty thousand dollars ($20,000), from the federal government for service in the uniformed services", "field": "config.military_amounts_fixed", "value": 1, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://www.ftb.ca.gov/forms/2025/2025-540-booklet.pdf", "title": "2025 California Form 540 booklet", "publisher": "Franchise Tax Board", "kind": "instructions", "establishes": "The senior exemption credit, $153 per spouse 65 or older, inside the same AGI limitation.", "claims": [ { "expect": "if both are 65 or older, enter 2", "field": "config.senior_credit_per", "value": 153, "status": "proxy", "note": "2025 amount" }, { "expect": "Add the numbers from the boxes on Form 540, lines 7, 8, and 9", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.ftb.ca.gov/forms/2025/2025-540-booklet.pdf", "title": "2025 California Form 540 booklet", "publisher": "Franchise Tax Board", "kind": "instructions", "establishes": "The blind exemption credit, $153 per visually impaired spouse, inside the same AGI limitation. California has no disability credit.", "claims": [ { "expect": "if both are visually impaired, enter 2", "field": "config.blind_credit", "value": 153, "status": "proxy", "note": "2025 amount" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "CA FTB 2025 Schedule X & Y cited as a separate document (they are the 2025 540 Tax Rate Schedules PDF used here)" ], "notes": [ "FTB now calls the §17043 tax the Behavioral Health Services Tax (formerly Mental Health Services Tax); the statute text is unchanged.", "The engine has no HOH table (FTB Schedule Z exists); HOH falls back to the engine's default handling." ] }, "CO": { "name": "Colorado", "rules": { "rates": { "sources": [ { "url": "https://tax.colorado.gov/sites/tax/files/documents/DR_1098_Colorado_Withholding_Worksheet_for_Employees.pdf", "title": "DR 1098 2026 Colorado Withholding Worksheet for Employers", "publisher": "Colorado Department of Revenue", "kind": "instructions", "establishes": "Colorado's 2026 wage-withholding computation applies a single flat rate of 4.40% to annualized taxable wages.", "claims": [ { "expect": "Colorado wage withholding for 2026", "status": "phrase" }, { "expect": "Multiply line 2b by 4.40% (0.044)", "field": "brackets.single.0.rate", "value": 0.044, "status": "match", "note": "2026 withholding worksheet; the same flat rate applies to every filing status." }, { "expect": "4.40% (0.044)", "field": "brackets.mfj.0.rate", "value": 0.044, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "title": "Book 104 2025 Colorado Individual Income Tax Filing Guide", "publisher": "Colorado Department of Revenue", "kind": "instructions", "establishes": "Colorado income tax is a single flat rate of 4.4% of Colorado taxable income for every filing status (2025 filing guide, latest published).", "claims": [ { "expect": "The income tax rate is currently 4.4%", "field": "brackets.single.0.rate", "value": 0.044, "status": "match", "note": "TY2025 booklet; the 2026 withholding worksheet uses the same 4.40%." }, { "expect": "Multiply by 4.4%", "field": "brackets.mfj.0.rate", "value": 0.044, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "No TY2026 DR 0104 booklet is published yet; a TABOR-triggered temporary rate reduction for 2026 (as in 2024, 4.25%) would not be visible until the 2026 booklet. The C.R.S. 39-22-104 statute text on leg.colorado.gov returned HTTP 403 to the checker." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "Colorado has no state standard deduction; because Colorado starts from federal taxable income, the engine's deduction values are the 2026 federal standard deduction of $16,100 single and $32,200 married filing jointly.", "claims": [ { "expect": "$16,100", "field": "config.std_deduction_single", "value": 16100, "status": "match" }, { "expect": "$32,200", "field": "config.std_deduction_mfj", "value": 32200, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "title": "Book 104 2025 Colorado Individual Income Tax Filing Guide", "publisher": "Colorado Department of Revenue", "kind": "instructions", "establishes": "DR 0104 line 1 is federal taxable income (Form 1040 line 15), so the federal standard or itemized deduction is already taken before Colorado's computation begins.", "claims": [ { "expect": "Enter your federal taxable income from your federal income tax form 1040", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://tax.colorado.gov/individual-income-tax-guide", "title": "Individual Income Tax Guide", "publisher": "Colorado Department of Revenue", "kind": "agency_page", "establishes": "Above $300,000 of federal AGI the federal standard (or itemized) deduction is added back beyond $1,000 ($2,000 joint) for 2026 and later.", "claims": [ { "expect": "whose adjusted gross income exceeds $300,000 and who claims either itemized deductions or the standard deduction on their federal return", "field": "config.std_addback_agi_threshold", "value": 300000, "status": "match" }, { "expect": "2026 and later $1,000 $2,000", "field": "config.std_addback_keep_single", "value": 1000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "IRS releases tax inflation adjustments for tax year 2026", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The 2026 federal standard deduction for heads of household, which the state uses.", "claims": [ { "expect": "for heads of households, the standard deduction will be $24,150", "field": "config.std_deduction_hoh", "value": 24150, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "The engine's federal-coupled deduction is used only on the component-model path; the v4 path uses the caller's actual federal taxable income (state_base_is_federal_taxable_income)." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://tax.colorado.gov/sites/tax/files/documents/ITT_Social_Security_Pensions_and_Annuities_Jan_2025.pdf", "title": "Income Tax Topics: Social Security, Pensions, and Annuities (Revised January 2025)", "publisher": "Colorado Department of Revenue", "kind": "agency_page", "establishes": "Taxable Social Security is fully subtractable at age 65+, fully subtractable at ages 55-64 when AGI is at most $75,000 single / $95,000 joint, and otherwise falls under the $20,000 pension/annuity cap (no subtraction under 55 except death benefits).", "claims": [ { "expect": "taxpayers age 65 or older at the end of the tax year may subtract the entire amount of Social Security benefit income", "status": "phrase" }, { "expect": "taxpayers age 55 to 64 at the end of the tax year may subtract the entire amount of Social Security benefit income", "status": "phrase" }, { "expect": "$75,000 if their filing status is single", "field": "config.ss_exempt_agi_single", "value": 75000, "status": "match" }, { "expect": "$95,000 if their filing status is joint", "field": "config.ss_exempt_agi_mfj", "value": 95000, "status": "match" }, { "expect": "the cap remains at $20,000", "status": "phrase" }, { "expect": "Individual taxpayers under age 55 may not claim the subtraction unless the pension and annuity income is a death benefit", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://leg.colorado.gov/bills/hb24-1142", "title": "HB24-1142 Social Security Income Tax Subtraction", "publisher": "Colorado General Assembly", "kind": "legislation", "establishes": "HB24-1142 (signed June 6, 2024) extended the full Social Security subtraction to filers aged 55-64 with AGI of at most $75,000 filing individually or $95,000 filing jointly.", "claims": [ { "expect": "is 55 years of age or older but less than 65 years of age", "status": "phrase" }, { "expect": "$75,000 if filing individually", "field": "config.ss_exempt_agi_single", "value": 75000, "status": "match" }, { "expect": "$95,000 if filing jointly", "field": "config.ss_exempt_agi_mfj", "value": 95000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://leg.colorado.gov/bills/sb25-136", "title": "SB25-136 (2025 Regular Session) bill page", "publisher": "Colorado General Assembly", "kind": "legislation", "establishes": "SB25-136, which would have extended the full subtraction further, was postponed indefinitely in Senate committee on February 27, 2025 and is not law.", "claims": [ { "expect": "the bill was postponed indefinitely", "status": "phrase" }, { "expect": "02/27/2025", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://tax.colorado.gov/sites/tax/files/documents/ITT_Social_Security_Pensions_and_Annuities_Jan_2025.pdf", "title": "Income Tax Topics: Social Security, Pensions, and Annuities (Revised January 2025)", "publisher": "Colorado Department of Revenue", "kind": "agency_page", "establishes": "Taxpayers 55+ may subtract taxable pension, annuity and certain IRA distributions up to $20,000 (ages 55-64) or $24,000 (65+), reduced by any Social Security subtraction claimed; premature distributions do not qualify.", "claims": [ { "expect": "$20,000 each year or, for individuals age 65 or older, $24,000", "status": "phrase", "note": "Hardcoded in co_retirement_in_state_base() as 20000.0 / 24000.0 (not config fields)." }, { "expect": "Any subtraction claimed for Social Security benefits will reduce the subtraction an individual can claim for any other pension and annuity income", "status": "phrase" }, { "expect": "certain IRA distributions reported on line 4b", "status": "phrase" }, { "expect": "Distributions deemed to be premature distributions for federal income tax purposes do not qualify for the subtraction", "status": "phrase" }, { "expect": "the subtraction is allowed separately to each taxpayer included in the joint return", "status": "phrase", "note": "Engine applies ONE $20k/$24k cap per return, not per spouse -- see mismatches." } ], "checked": "2026-09-27" }, { "url": "https://tax.colorado.gov/retirees", "title": "Individual Income Tax | Information for Retirees", "publisher": "Colorado Department of Revenue", "kind": "agency_page", "establishes": "Qualified taxpayers under 65 subtract the smaller of $20,000 or taxable pension/annuity income; those 65+ subtract the smaller of $24,000 or that income.", "claims": [ { "expect": "can subtract the smaller of $20,000 or the taxable pension/annuity income", "status": "phrase" }, { "expect": "can subtract the smaller of $24,000 or the taxable pension/annuity income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No Colorado source states the caps for TY2026 specifically; the January 2025 publication and the retirees page are the latest (SB25-136, which would have changed them, died)." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://tax.colorado.gov/sites/tax/files/documents/ITT_Social_Security_Pensions_and_Annuities_Jan_2025.pdf", "title": "Income Tax Topics: Social Security, Pensions, and Annuities (Revised January 2025)", "publisher": "Colorado Department of Revenue", "kind": "agency_page", "establishes": "Government pensions (including PERA/DPSRS) share the same $20,000/$24,000 pension and annuity subtraction as private pensions; the separate PERA/DPSRS subtraction covers only 1984-1986 contributions and is not modeled.", "claims": [ { "expect": "the taxpayer should generally claim the pension and annuity subtraction first", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The PERA/DPSRS contribution-basis subtraction is not modeled." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "title": "Book 104 2025 Colorado Individual Income Tax Filing Guide", "publisher": "Colorado Department of Revenue", "kind": "instructions", "establishes": "Colorado starts from federal taxable income (Form 1040 line 15), so the taxable amount of a Roth conversion enters the Colorado base as ordinary income.", "claims": [ { "expect": "Enter your federal taxable income from your federal income tax form 1040", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://tax.colorado.gov/sites/tax/files/documents/ITT_Social_Security_Pensions_and_Annuities_Jan_2025.pdf", "title": "Income Tax Topics: Social Security, Pensions, and Annuities (Revised January 2025)", "publisher": "Colorado Department of Revenue", "kind": "agency_page", "establishes": "Only 'certain' IRA distributions qualify for the pension subtraction; the publication does not address conversions, and the engine conservatively lets a conversion draw no subtraction.", "claims": [ { "expect": "certain IRA distributions reported on line 4b", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official Colorado guidance says whether a Roth conversion at 55+ qualifies for the pension/annuity subtraction; the engine's 'taxed in full' treatment is a conservative reading, not a sourced rule." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "title": "Book 104 2025 Colorado Individual Income Tax Filing Guide", "publisher": "Colorado Department of Revenue", "kind": "instructions", "establishes": "Long-term capital gains are part of federal taxable income and are taxed at the same flat 4.4% rate as other income; the only gain subtraction in the booklet is for Colorado agricultural land (not modeled).", "claims": [ { "expect": "Enter your federal taxable income from your federal income tax form 1040", "status": "phrase" }, { "expect": "The income tax rate is currently 4.4%", "status": "phrase" }, { "expect": "Colorado Agricultural Land Capital Gain Subtraction", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "federal_interaction": { "sources": [ { "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "title": "Book 104 2025 Colorado Individual Income Tax Filing Guide", "publisher": "Colorado Department of Revenue", "kind": "instructions", "establishes": "The Colorado computation starts from federal taxable income on Form 1040 line 15 (DR 0104 line 1), which the engine mirrors with state_base_is_federal_taxable_income.", "claims": [ { "expect": "Enter your federal taxable income from your federal income tax form 1040", "status": "phrase" }, { "expect": "line 15", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "C.R.S. 39-22-104 (statutory definition) could not be fetched (leg.colorado.gov CRS PDF returned 403)." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://tax.colorado.gov/retired-servicemembers", "title": "Retired servicemembers", "publisher": "Colorado Department of Revenue", "kind": "agency_page", "establishes": "Under 55, a servicemember may subtract up to $15,000 of military retirement pay; at 55 and older it counts toward the general pension and annuity subtraction.", "claims": [ { "expect": "If a retired servicemember is under 55 years of age at the end of the tax year", "status": "phrase" }, { "expect": "they may claim the regular pension and annuity subtraction on the Subtractions from Income Schedule", "status": "phrase" }, { "expect": "$15,000", "field": "config.military_cap_young", "value": 15000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://leg.colorado.gov/bills/HB26-1062", "title": "HB26 1062", "publisher": "Colorado General Assembly", "kind": "legislation", "establishes": "Under 55, a servicemember may subtract up to $15,000 of military retirement pay; at 55 and older it counts toward the general pension and annuity subtraction.", "claims": [ { "expect": "Postpone Indefinitely", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal additional standard deduction for 2026, per condition (age 65 and blindness each count): $2,050 unmarried, $1,650 married. The state takes it where its deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_unmarried", "value": 2050, "status": "match" }, { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal additional standard deduction for 2026, per condition (age 65 and blindness each count): $2,050 unmarried, $1,650 married. The state takes it where its deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.std_deduction_aged_add_unmarried", "value": 2050, "status": "match" }, { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.std_deduction_aged_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf", "title": "Schedule 1-A (Form 1040), Additional Deductions", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal senior deduction: $6,000 per taxpayer 65 or older, reduced by 6% of modified AGI over $75,000 ($150,000 joint); none for married filing separately.", "claims": [ { "expect": "Enter $75,000 ($150,000 if married filing jointly)", "field": "config.fed_senior_phaseout_single", "value": 75000, "status": "match" }, { "expect": "Multiply line 33 by 6% (0.06)", "field": "config.fed_senior_phaseout_rate", "value": 0.06, "status": "match" }, { "expect": "Subtract line 34 from $6,000", "field": "config.fed_senior_deduction", "value": 6000, "status": "match" }, { "expect": "If married, you must file jointly to claim this deduction.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "title": "2025 Colorado Individual Income Tax Filing Guide", "publisher": "Colorado Department of Revenue", "kind": "instructions", "establishes": "Colorado starts from federal taxable income (Form 1040 line 15), which carries the federal age and blindness amounts and the senior deduction.", "claims": [ { "expect": "Enter your federal taxable income from your federal income tax form 1040, 1040 SR, or 1040 SP, line 15.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "C.R.S. 39-22-104 (official text: leg.colorado.gov CRS title-39 PDF returned HTTP 403; not fetched)", "Rule 39-22-104(4)(f)(1)(a) (DOR regulation; not located on a fetchable official page)" ], "notes": [ "Engine rate 4.4% is confirmed for 2026 only by the 2026 withholding worksheet (DR 1098); the TY2026 filing booklet is not out. A TABOR temporary rate cut could still apply to TY2026.", "The DOR retirees page adds that 65+ filers whose taxable SS exceeds $24,000 may subtract all of it -- consistent with the engine's 65+ full SS exemption.", "The under-55 death-benefit subtraction ($20,000) is not modeled (inputs cannot identify death benefits); engine taxes under-55 SS/pensions in full.", "Engine 1.1.0 (2026-09-27) applies the pension subtraction separately to each spouse when the spouse's age is given, as the DOR states; the earlier one-cap-per-return difference is closed for that case. Without a spouse age the household path still applies one cap." ] }, "CT": { "name": "Connecticut", "rules": { "rates": { "sources": [ { "url": "https://web.archive.org/web/20260417083642id_/https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf", "title": "2025 Form CT-1040 TCS, Tax Calculation Schedule", "publisher": "Connecticut Department of Revenue Services (archived copy)", "kind": "instructions", "establishes": "Connecticut's 2025 Table B applies 2%, 4.5%, 5.5%, 6%, 6.5%, 6.9% and 6.99% with single edges at $10k/$50k/$100k/$200k/$250k/$500k, MFJ edges doubled, and HOH edges at 1.6x single.", "claims": [ { "expect": "Table B - Initial Tax Calculation", "status": "phrase" }, { "expect": "Less than or equal to:", "field": "brackets.single.0.rate", "value": 0.02, "status": "proxy", "note": "'Less than or equal to: $10,000 ... 2.00%' (single/MFS); TY2025 schedule, statutory rates, used as 2026 proxy." }, { "expect": "$200 plus 4.5% of the excess over $10,000", "field": "brackets.single.1.rate", "value": 0.045, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$200 plus 4.5% of the excess over $10,000", "field": "brackets.single.0.max", "value": 10000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$2,000 plus 5.5% of the excess over $50,000", "field": "brackets.single.2.rate", "value": 0.055, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$2,000 plus 5.5% of the excess over $50,000", "field": "brackets.single.1.max", "value": 50000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$4,750 plus 6.0% of the excess over $100,000", "field": "brackets.single.3.rate", "value": 0.06, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$10,750 plus 6.5% of the excess over $200,000", "field": "brackets.single.4.rate", "value": 0.065, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$14,000 plus 6.9% of the excess over $250,000", "field": "brackets.single.5.rate", "value": 0.069, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$31,250 plus 6.99% of the excess over $500,000", "field": "brackets.single.6.rate", "value": 0.0699, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$31,250 plus 6.99% of the excess over $500,000", "field": "brackets.single.6.min", "value": 500000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$400 plus 4.5% of the excess over $20,000", "field": "brackets.mfj.0.max", "value": 20000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$4,000 plus 5.5% of the excess over $100,000", "field": "brackets.mfj.2.min", "value": 100000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$9,500 plus 6.0% of the excess over $200,000", "field": "brackets.mfj.3.min", "value": 200000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$21,500 plus 6.5% of the excess over $400,000", "field": "brackets.mfj.4.min", "value": 400000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$28,000 plus 6.9% of the excess over $500,000", "field": "brackets.mfj.5.min", "value": 500000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$62,500 plus 6.99% of the excess over $1,000,000", "field": "brackets.mfj.6.min", "value": 1000000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$320 plus 4.5% of the excess over $16,000", "field": "brackets.hoh.0.max", "value": 16000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$3,200 plus 5.5% of the excess over $80,000", "field": "brackets.hoh.2.min", "value": 80000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$7,600 plus 6.0% of the excess over $160,000", "field": "brackets.hoh.3.min", "value": 160000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$17,200 plus 6.5% of the excess over $320,000", "field": "brackets.hoh.4.min", "value": 320000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$22,400 plus 6.9% of the excess over $400,000", "field": "brackets.hoh.5.min", "value": 400000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$50,000 plus 6.99% of the excess over $800,000", "field": "brackets.hoh.6.min", "value": 800000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." } ], "checked": "2026-09-27" } ], "gaps": [ "No 2026 TCS was available; the TY2025 (Rev. 12/25) schedule is the proxy.", "CGS 12-700(a) statute text unreachable (cga.ct.gov timeout)." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://web.archive.org/web/20260417083642id_/https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf", "title": "2025 Form CT-1040 TCS, Tax Calculation Schedule", "publisher": "Connecticut Department of Revenue Services (archived copy)", "kind": "instructions", "establishes": "Connecticut's personal exemption is $15,000 single / $24,000 MFJ / $19,000 HOH and is reduced $1,000 per $1,000 of CT AGI above $30,000 / $48,000 / $38,000 (Table A).", "claims": [ { "expect": "Table A - Personal Exemptions for 2025 Taxable Year", "status": "phrase" }, { "expect": "$15,000", "field": "config.std_deduction_single", "value": 15000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$24,000", "field": "config.std_deduction_mfj", "value": 24000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$19,000", "field": "config.std_deduction_hoh", "value": 19000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$30,000", "field": "config.exemption_phaseout_start_single", "value": 30000, "status": "proxy", "note": "Single exemption is $15,000 at CT AGI up to $30,000, then drops $1,000 per $1,000 (or part) of CT AGI; TY2025 proxy." }, { "expect": "$48,000", "field": "config.exemption_phaseout_start_mfj", "value": 48000, "status": "proxy", "note": "TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$44,000", "status": "phrase", "note": "Top of the single exemption table; the engine removes $1,000 per $1,000 (or part) over $30,000, which reaches $0 above $44,000." }, { "expect": "$71,000", "status": "phrase", "note": "Top of the joint exemption table; the engine removes $1,000 per $1,000 (or part) over $48,000, which reaches $0 above $71,000." }, { "expect": "$38,000", "field": "config.exemption_phaseout_start_hoh", "value": 38000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260828064902id_/https://www.cga.ct.gov/current/pub/chap_229.htm", "title": "Chap 229", "publisher": "Connecticut General Assembly (archived copy)", "kind": "agency_page", "establishes": "Connecticut General Assembly: \"the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof\"", "claims": [ { "expect": "the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "CGS 12-702 and OLR 2024-R-0130 (cited in code) unreachable." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://web.archive.org/web/20260330190739id_/https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "2025 Form CT-1040 Instructions", "publisher": "Connecticut Department of Revenue Services (archived copy)", "kind": "instructions", "establishes": "Social Security is fully subtracted when federal AGI is under $75,000 (single/MFS) or $100,000 (MFJ/QSS/HOH); above that, the worksheet leaves taxable 25% of the lesser of total benefits or the federal worksheet's excess-over-base amount.", "claims": [ { "expect": "Social Security Benefit Adjustment Worksheet", "status": "phrase" }, { "expect": "If your filing status is single or married filing separately, is the amount on Line 1 $75,000 or more?", "field": "config.ss_exempt_agi_single", "value": 75000, "status": "proxy", "note": "TY2025 worksheet; statutory threshold, 2026 proxy." }, { "expect": "If your filing status is married filing jointly, qualifying surviving spouse, or head of household, is the amount on Line 1 $100,000 or more?", "field": "config.ss_exempt_agi_mfj", "value": 100000, "status": "proxy", "note": "HOH uses the $100,000 threshold (engine ss_hoh_uses_mfj)." }, { "expect": "Multiply Line C by 25% (.25)", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260619192644id_/https://www.cga.ct.gov/2025/rpt/pdf/2025-R-0152.pdf", "title": "OLR Research Report 2025-R-0152", "publisher": "Connecticut General Assembly, Office of Legislative Research (archived copy)", "kind": "legislation", "establishes": "OLR summarizes CGS 12-701(a)(20)(B)(x): full SS deduction below $75,000 single/MFS and $100,000 joint/HOH; otherwise no more than 25% of total benefits is taxed.", "claims": [ { "expect": "$100,000 for joint and head of household filers", "status": "phrase" }, { "expect": "no more than 25% of total Social Security benefits received is subject to tax", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The worksheet caps the taxed amount at 25% of the LESSER of total benefits (Line A) or the federal worksheet Line 9 excess-over-base amount (Line B); the engine uses 25% of gross benefits only (ignores Line B), which can over-state CT tax when Line 9 < gross." ], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://web.archive.org/web/20260330190739id_/https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "2025 Form CT-1040 Instructions", "publisher": "Connecticut Department of Revenue Services (archived copy)", "kind": "instructions", "establishes": "Pension/annuity and traditional-IRA distributions are subtracted at a percentage stepping from 100% below $75,000 federal AGI (single/MFS/HOH) or $100,000 (MFJ) down to 0% at $100,000 / $150,000; for 2025 only 75% of IRA distributions entered the worksheet.", "claims": [ { "expect": "Pension and Annuity Phase-Out Table", "status": "phrase" }, { "expect": "If your filing status is single, married filing separately or head of household, is the amount on Line 1 $75,000 or more?", "status": "phrase" }, { "expect": "If your filing status is married filing jointly, is the amount on Line 1 $100,000 or more?", "status": "phrase" }, { "expect": "$74,999", "status": "phrase", "note": "Engine table ct_pension_deductible_pct() single 100% band = 75000; the dump publishes it under this state's rules. Hardcoded table (100%/.85/.70/.55/.40/.25/.10/.05/.025/0) matches the TY2025 table for single and MFJ." }, { "expect": "$149,999", "status": "phrase", "note": "Engine table ct_pension_deductible_pct() MFJ last band = 150000; the dump publishes it under this state's rules. MFJ .025 band $140,000-$149,999; 0 at $150,000 -- matches." }, { "expect": "Enter 75% of the amount of IRA (other than a Roth IRA)", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260619192644id_/https://www.cga.ct.gov/2025/rpt/pdf/2025-R-0152.pdf", "title": "OLR Research Report 2025-R-0152", "publisher": "Connecticut General Assembly, Office of Legislative Research (archived copy)", "kind": "legislation", "establishes": "OLR confirms the IRA deduction uses the same phase-out table and is 100% beginning in 2026 (75% in 2025), and that head-of-household filers use the single/MFS thresholds.", "claims": [ { "expect": "The deduction is 100% beginning in 2026", "status": "phrase" }, { "expect": "$75,000 for all other filers", "status": "phrase" }, { "expect": "It fully phases out at $100,000 and $150,000", "status": "phrase" }, { "expect": "75,000 to 77,499", "status": "phrase" }, { "expect": "140,000 to 149,999", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260305054518id_/https://cga.ct.gov/2025/rpt/pdf/2025-R-0152.pdf?t=1769558400254", "title": "2025 R 0152", "publisher": "Connecticut General Assembly (archived copy)", "kind": "instructions", "establishes": "Connecticut General Assembly: \"The deduction is 75% for 2025 and 100% beginning in 2026.\"", "claims": [ { "expect": "The deduction is 75% for 2025 and 100% beginning in 2026.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://web.archive.org/web/20260330190739id_/https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "2025 Form CT-1040 Instructions", "publisher": "Connecticut Department of Revenue Services (archived copy)", "kind": "instructions", "establishes": "Government pensions get the same phase-down subtraction as private pensions; Connecticut Teachers' Retirement System pay may instead take a 50% subtraction (no double benefit); military retirement pay is fully exempt.", "claims": [ { "expect": "Subtract 50% of the income received from the Connecticut", "status": "phrase" }, { "expect": "Connecticut law does not allow a double benefit for the same income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260619192644id_/https://www.cga.ct.gov/2025/rpt/pdf/2025-R-0152.pdf", "title": "OLR Research Report 2025-R-0152", "publisher": "Connecticut General Assembly, Office of Legislative Research (archived copy)", "kind": "legislation", "establishes": "OLR: TRS pensioners may deduct 50% of TRS income or use the general pension exemption, whichever is more favorable.", "claims": [ { "expect": "Taxpayers may deduct 50% of their TRS income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The 50% Connecticut teachers' retirement alternative is not modeled; the engine applies the general phase-down to other pensions." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://web.archive.org/web/20260330190739id_/https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "2025 Form CT-1040 Instructions", "publisher": "Connecticut Department of Revenue Services (archived copy)", "kind": "instructions", "establishes": "Connecticut starts from federal AGI (Form 1040 line 11a), so a Roth conversion enters CT AGI; the engine taxes it in full and never applies the pension/IRA percentage to it.", "claims": [ { "expect": "Enter your federal adjusted gross income from your 2025", "status": "phrase" }, { "expect": "Distributions from Roth IRAs", "status": "phrase" }, { "expect": "Enter 75% of the amount of IRA (other than a Roth IRA)", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260305054518id_/https://cga.ct.gov/2025/rpt/pdf/2025-R-0152.pdf?t=1769558400254", "title": "2025 R 0152", "publisher": "Connecticut General Assembly (archived copy)", "kind": "instructions", "establishes": "Connecticut General Assembly: \"The deduction is 75% for 2025 and 100% beginning in 2026.\"", "claims": [ { "expect": "The deduction is 75% for 2025 and 100% beginning in 2026.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://web.archive.org/web/20260330190739id_/https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "2025 Form CT-1040 Instructions", "publisher": "Connecticut Department of Revenue Services (archived copy)", "kind": "instructions", "establishes": "Capital gains enter CT AGI through federal AGI and are taxed under the same Table B rates as other income.", "claims": [ { "expect": "Enter your federal adjusted gross income from your 2025", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260417083642id_/https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf", "title": "2025 Form CT-1040 TCS, Tax Calculation Schedule", "publisher": "Connecticut Department of Revenue Services (archived copy)", "kind": "instructions", "establishes": "One rate table (Table B) applies to all Connecticut taxable income; there is no separate capital-gains rate.", "claims": [ { "expect": "Table B - Initial Tax Calculation", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "surtax": { "sources": [ { "url": "https://web.archive.org/web/20260417083642id_/https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf", "title": "2025 Form CT-1040 TCS, Tax Calculation Schedule", "publisher": "Connecticut Department of Revenue Services (archived copy)", "kind": "instructions", "establishes": "Above set CT AGI levels, Table C adds back the 2% bracket benefit (max $250 single / $500 MFJ / $250 MFS / $400 HOH) and Table D recaptures lower-bracket benefits in three tiers (max $3,400 single / $6,800 MFJ / $5,320 HOH).", "claims": [ { "expect": "Table C - 2% Tax Rate Phase-Out Add-Back", "status": "phrase" }, { "expect": "$ 56,500", "status": "phrase", "note": "Engine table ct_2pct_phaseout_addback() single start = 56500; the dump publishes it under this state's rules. Hardcoded; TCS single column steps $25 per $5,000 to $250 at $101,500+ -- matches engine start/step/per/max." }, { "expect": "$100,500", "status": "phrase", "note": "Engine table ct_2pct_phaseout_addback() MFJ start = 100500; the dump publishes it under this state's rules. MFJ $50 per $5,000 to $500 at $145,500+ -- matches." }, { "expect": "$50,250", "status": "phrase", "note": "Engine table ct_2pct_phaseout_addback() MFS start = 50250; the dump publishes it under this state's rules. MFS $25 per $2,500 to $250 at $72,750+ -- matches." }, { "expect": "$ 78,500", "status": "phrase", "note": "Engine table ct_2pct_phaseout_addback() HOH start = 78500; the dump publishes it under this state's rules. HOH $40 per $4,000 to $400 at $114,500+ -- matches." }, { "expect": "Table D - Tax Recapture", "status": "phrase" }, { "expect": "Single or Married Filing Separately", "status": "phrase" }, { "expect": "$105,000", "status": "phrase", "note": "Engine table ct_benefit_recapture() single tier-1 start = 105000; the dump publishes it under this state's rules. Single: $25 per $5,000 to $250 (150k-200k); tier 2 from $200,000 +$90 per $5,000 to $2,950 (345k-500k); tier 3 from $500,000 +$50 per $5,000 to $3,400 -- all match; MFS uses the single column, as in the engine." }, { "expect": "$2,950", "status": "phrase", "note": "Engine table ct_benefit_recapture() single tier-1+2 plateau = 2950; the dump publishes it under this state's rules. Engine 250 + 2700 = 2950." }, { "expect": "$3,400", "status": "phrase", "note": "Engine table ct_benefit_recapture() single max = 3400; the dump publishes it under this state's rules. Engine 250 + 2700 + 450 = 3400." }, { "expect": "$210,000", "status": "phrase", "note": "Engine table ct_benefit_recapture() MFJ tier-1 start = 210000; the dump publishes it under this state's rules. MFJ: $50 per $10,000 to $500; tier 2 from $400,000 +$180 per $10,000 to $5,900; tier 3 from $1,000,000 +$100 per $10,000 to $6,800 -- match." }, { "expect": "$5,900", "status": "phrase", "note": "Engine table ct_benefit_recapture() MFJ tier-1+2 plateau = 5900; the dump publishes it under this state's rules. TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$6,800", "status": "phrase", "note": "Engine table ct_benefit_recapture() MFJ max = 6800; the dump publishes it under this state's rules. TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$168,000", "status": "phrase", "note": "Engine table ct_benefit_recapture() HOH tier-1 start = 168000; the dump publishes it under this state's rules. HOH: $40 per $8,000 to $400; tier 2 from $320,000 +$140 per $8,000 to $4,600; tier 3 from $800,000 +$80 per $8,000 to $5,320 -- match." }, { "expect": "$4,600", "status": "phrase", "note": "Engine table ct_benefit_recapture() HOH tier-1+2 plateau = 4600; the dump publishes it under this state's rules. TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." }, { "expect": "$5,320", "status": "phrase", "note": "Engine table ct_benefit_recapture() HOH max = 5320; the dump publishes it under this state's rules. TY2025 Rev. 12/25 schedule; statutory, not indexed; used as the 2026 proxy." } ], "checked": "2026-09-27" } ], "gaps": [ "CGS 12-700(a) (cited in code) unreachable." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://web.archive.org/web/2026id_/https://www.cga.ct.gov/current/pub/chap_229.htm", "title": "Chap 229", "publisher": "Connecticut General Assembly (archived copy)", "kind": "agency_page", "establishes": "Military retirement pay from the United States is exempt from Connecticut income tax, separately from the general pension subtraction.", "claims": [ { "expect": "any income received from the United States government as retirement pay for a retired member of (I) the Armed Forces of the United States", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "CGS §12-700(a) (cga.ct.gov unreachable from the verification host)", "CGS 12-701 / CGS 12-702 (cga.ct.gov unreachable)", "CT OLR 2024-R-0130 (cga.ct.gov unreachable; not in the NBER mirror)", "PA 23-204 (cga.ct.gov unreachable)", "CT DRS 2025-R-0152 -- the code attributes this to DRS; it is an OLR (Office of Legislative Research) report, found only via the NBER mirror", "Tax Foundation '2026 State Income Tax Rates and Brackets' (not fetched; WebSearch budget exhausted and not needed given the TCS)" ], "notes": [ "Hardcoded Tables C and D in ct_2pct_phaseout_addback()/ct_benefit_recapture() match the 2025 TCS exactly (starts, steps, per-step amounts, plateaus, MFS handling).", "Hardcoded CT pension phase-down table in ct_pension_deductible_pct() matches the 2025 DRS table exactly for single and MFJ; OLR confirms IRA distributions are 100% eligible from 2026 (75% in 2025), matching the engine's 2026 assumption.", "Builder comment says the exemption phase-out is 'not modeled' (line ~637) but it is modeled via exemption_phaseout_* fields; the comment at the build_progressive call is stale.", "Table E personal tax credit is unmodeled (documented in code).", "portal.ct.gov and cga.ct.gov do not answer this host; the Connecticut sources are Internet Archive captures of the official DRS and OLR documents (original URL inside each link), each checked for the quoted wording." ] }, "DC": { "name": "District of Columbia", "rules": { "rates": { "sources": [ { "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf", "title": "2026 D-40ES Estimated Payment for Individual Income Tax (booklet)", "publisher": "DC Office of Tax and Revenue", "kind": "instructions", "establishes": "DC applies one rate table to every filing status: 4% up to $10,000, then 6%, 6.5%, 8.5%, 9.25% and 9.75%, and 10.75% over $1,000,000.", "claims": [ { "expect": "4% of your taxable income", "field": "brackets.single.0.rate", "value": 0.04, "status": "match" }, { "expect": "$400, plus 6% of the excess over $10,000", "field": "brackets.single.0.max", "value": 10000, "status": "match" }, { "expect": "$400, plus 6% of the excess over $10,000", "field": "brackets.single.1.rate", "value": 0.06, "status": "match" }, { "expect": "$2,200, plus 6.5% of the excess over $40,000", "field": "brackets.single.1.max", "value": 40000, "status": "match" }, { "expect": "$2,200, plus 6.5% of the excess over $40,000", "field": "brackets.single.2.rate", "value": 0.065, "status": "match" }, { "expect": "$3,500, plus 8.5% of the excess over $60,000", "field": "brackets.single.2.max", "value": 60000, "status": "match" }, { "expect": "$3,500, plus 8.5% of the excess over $60,000", "field": "brackets.single.3.rate", "value": 0.085, "status": "match" }, { "expect": "$19,650, plus 9.25% of the excess above $250,000", "field": "brackets.single.3.max", "value": 250000, "status": "match" }, { "expect": "$19,650, plus 9.25% of the excess above $250,000", "field": "brackets.single.4.rate", "value": 0.0925, "status": "match" }, { "expect": "$42,775, plus 9.75% of the excess above $500,000", "field": "brackets.single.4.max", "value": 500000, "status": "match" }, { "expect": "$42,775, plus 9.75% of the excess above $500,000", "field": "brackets.single.5.rate", "value": 0.0975, "status": "match" }, { "expect": "$91,525, plus 10.75% of the excess above $1,000,000", "field": "brackets.single.5.max", "value": 1000000, "status": "match" }, { "expect": "$91,525, plus 10.75% of the excess above $1,000,000", "field": "brackets.single.6.rate", "value": 0.1075, "status": "match" }, { "expect": "$91,525, plus 10.75% of the excess above $1,000,000", "field": "brackets.mfj.6.rate", "value": 0.1075, "status": "match", "note": "DC uses one schedule for all filing statuses (engine mfj_schedule_equals_single)." } ], "checked": "2026-09-27" }, { "url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.03", "title": "D.C. Code §47-1806.03 - Tax on residents and nonresidents: imposition and rates", "publisher": "Council of the District of Columbia", "kind": "statute", "establishes": "The statute sets the same seven-bracket schedule, 4% through 10.75% over $1,000,000, for all individuals.", "claims": [ { "expect": "$400, plus 6% of the excess over $10,000", "status": "phrase" }, { "expect": "$42,775, plus 9.75% of the excess over $500,000", "status": "phrase" }, { "expect": "$91,525, plus 10.75% of the excess over $1,000,000", "field": "brackets.single.6.min", "value": 1000000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf", "title": "2026 D-40ES Estimated Payment for Individual Income Tax (booklet)", "publisher": "DC Office of Tax and Revenue", "kind": "instructions", "establishes": "For 2026 estimated tax, OTR instructs a standard deduction of $16,100 single and $32,200 married filing jointly ($24,150 head of household).", "claims": [ { "expect": "enter $16,100 if single", "field": "config.std_deduction_single", "value": 16100, "status": "match" }, { "expect": "Enter $32,200 if married/registered domestic partner filing", "field": "config.std_deduction_mfj", "value": 32200, "status": "match" }, { "expect": "Enter 1 if you are age 65 or over.", "status": "phrase" }, { "expect": "Additional standard deduction amount for aged or blind. Multiply $1,650 (or $2,050 if the individual is also unmarried and not a surviving spouse) by number on Line g", "field": "config.std_deduction_aged_add_unmarried", "value": 2050, "status": "match", "note": "Married $1,650 = config.std_deduction_aged_add_married." }, { "expect": "Add Lines 2b and 2h.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1801.04", "title": "D.C. Code §47-1801.04 - General definitions (basic standard deduction)", "publisher": "Council of the District of Columbia", "kind": "statute", "establishes": "DC has its own basic standard deduction: $15,000 single / $30,000 joint for 2025, and for years after 2025 those amounts increased by DC's cost-of-living adjustment.", "claims": [ { "expect": "For taxable years beginning after December 31, 2025", "status": "phrase" }, { "expect": "$15,000, increased annually pursuant to the cost-of-living adjustment", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf", "title": "2025 D-40 Booklet", "publisher": "DC Office of Tax and Revenue", "kind": "instructions", "establishes": "Starting with tax year 2025, DC has its own basic standard deduction: $15,000 single and $30,000 joint.", "claims": [ { "expect": "The District has established its own basic standard deduction amounts", "status": "phrase" }, { "expect": "$15,000 for single filers", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The statute (§47-1801.04(3A)) indexes the $15,000/$30,000 base by DC's COLA, while OTR's 2026 D-40ES prints the federal 2026 amounts $16,100/$32,200. No OTR notice was found reconciling the two. The engine matches the D-40ES." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf", "title": "2025 D-40 Booklet", "publisher": "DC Office of Tax and Revenue", "kind": "instructions", "establishes": "The taxable Social Security and Tier 1 railroad retirement amount from the federal return is subtracted on D-40 line 10, so Social Security is fully exempt in DC.", "claims": [ { "expect": "Taxable amount of social security and tier 1 railroad retirement", "status": "phrase" }, { "expect": "Total subtractions from DC Income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.02", "title": "D.C. Code §47-1803.02 - Gross income: items included and excluded", "publisher": "Council of the District of Columbia", "kind": "statute", "establishes": "Social Security and Tier 1 railroad retirement benefits taxable under IRC §86 are excluded from DC gross income.", "claims": [ { "expect": "Social security and tier 1 railroad retirement benefits subject to taxation under", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf", "title": "2026 D40ES Book wLinks04012026", "publisher": "otr.cfo.dc.gov", "kind": "instructions", "establishes": "otr.cfo.dc.gov: \"enter $16,100 if single\" (and 2 more quoted passages)", "claims": [ { "expect": "enter $16,100 if single", "status": "phrase" }, { "expect": "Enter $24,150 if head of household", "status": "phrase" }, { "expect": "Enter $32,200 if married/registered domestic partner filing", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf", "title": "2025 D-40 Booklet", "publisher": "DC Office of Tax and Revenue", "kind": "instructions", "establishes": "DC starts from federal AGI, which includes the taxable portion of pensions, annuities and IRA distributions; DC has no general retirement-income exclusion.", "claims": [ { "expect": "Line 4 Federal adjusted gross income", "status": "phrase" }, { "expect": "Include your taxable portion of pension/annuity in your federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.02", "title": "D.C. Code §47-1803.02 - Gross income: items included and excluded", "publisher": "Council of the District of Columbia", "kind": "statute", "establishes": "DC's former $3,000 exclusion for DC and federal government pensions (age 62+) applied only to tax years before 2015, so public pensions are now fully taxable.", "claims": [ { "expect": "this sub-subparagraph shall apply for taxable years beginning before January 1, 2015", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "DC and federal government survivor benefits for survivors aged 62+ remain excludable (§47-1803.02, D-40 line 12); the engine does not model survivor benefits." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf", "title": "2025 D-40 Booklet", "publisher": "DC Office of Tax and Revenue", "kind": "instructions", "establishes": "DC income starts from federal AGI (D-40 line 4), so the taxable amount of a traditional-to-Roth conversion is taxed in DC as ordinary income.", "claims": [ { "expect": "Line 4 Federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The DC booklet does not mention Roth conversions explicitly." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf", "title": "2025 D-40 Booklet", "publisher": "DC Office of Tax and Revenue", "kind": "instructions", "establishes": "Capital gain from the federal return is included in DC income and taxed at the regular DC rates; there is no separate capital-gains rate.", "claims": [ { "expect": "Line c Capital gain or loss", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf", "title": "2026 D40ES Book wLinks04012026", "publisher": "otr.cfo.dc.gov", "kind": "instructions", "establishes": "otr.cfo.dc.gov: \"enter $16,100 if single\" (and 2 more quoted passages)", "claims": [ { "expect": "enter $16,100 if single", "status": "phrase" }, { "expect": "Enter $24,150 if head of household", "status": "phrase" }, { "expect": "Enter $32,200 if married/registered domestic partner filing", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No OTR page states 'no preferential rate' in terms; the statute's single rate schedule (§47-1806.03) applies to all taxable income." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.02", "title": "47 1803.02", "publisher": "Council of the District of Columbia", "kind": "statute", "establishes": "DC's military retirement exclusion applied only to tax years before 2015; military retirement pay is taxable.", "claims": [ { "expect": "shall apply for taxable years beginning before January 1, 2015", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf", "title": "2026 D-40ES", "publisher": "DC Office of Tax and Revenue", "kind": "instructions", "establishes": "The federal additional amount for each blind taxpayer, as for each 65+ one.", "claims": [ { "expect": "Enter 1 if you are blind.", "field": "config.blind_std_add_unmarried", "value": 2050, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal additional standard deduction for 2026, per condition (age 65 and blindness each count): $2,050 unmarried, $1,650 married. The state takes it where its deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_unmarried", "value": 2050, "status": "match" }, { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260328130603id_/https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_030526_v1.0.pdf", "title": "2025 D-40 booklet (archived copy)", "publisher": "DC Office of Tax and Revenue", "kind": "instructions", "establishes": "Up to $10,000 of income is excluded for a person the Social Security Administration has determined totally and permanently disabled, household AGI under $100,000.", "claims": [ { "expect": "Income not to exceed $10,000 is excludable in computing DC gross income for persons determined by the Social Security Administration to be totally and permanently disabled", "field": "config.disabled_income_exclusion", "value": 10000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "Tax Foundation 2026 (secondary; not needed)" ], "notes": [ "The engine comment's 'KNOWN DC issue' (DC decoupled in 2025 with its own $15,000/$30,000; the engine carries the federal-coupled $16,100/$32,200) is contradicted for 2026 by OTR's own 2026 D-40ES (rev. 04/01/2026), which instructs $16,100/$32,200/$24,150 HOH. The engine's 2026 values match that OTR publication. The statute text on code.dccouncil.gov (flagged as including temporary legislation expiring 25 September 2026) still reads '$15,000, increased annually pursuant to the cost-of-living adjustment'. The docs should cite the D-40ES and note the statutory basis is unclear.", "HOH: the D-40ES gives $24,150 HOH; the engine gives HOH the single amount ($16,100).", "The engine comment cites 'DC OTR 2026 D-40 instructions'; no 2026 D-40 booklet exists yet. The 2026 D-40ES was used." ] }, "DE": { "name": "Delaware", "rules": { "rates": { "sources": [ { "url": "https://delcode.delaware.gov/title30/c011/sc01/index.html", "title": "Delaware Code Title 30, Chapter 11, Subchapter I (30 Del. C. § 1102)", "publisher": "Delaware General Assembly, Legislative Council", "kind": "statute", "establishes": "For taxable years after 2013, Delaware taxes income over $2,000 at 2.2% rising through 3.9%, 4.8%, 5.2% and 5.55% to 6.6% above $60,000, with one schedule for every filing status.", "claims": [ { "expect": "For taxable years beginning after December 31, 2013, the amount of tax shall be determined as follows", "status": "phrase" }, { "expect": "2.2% of taxable income in excess of $2,000 but not in excess of $5,000", "field": "brackets.single.1.rate", "value": 0.022, "status": "match", "note": "Also brackets.single.0.max = 2000 (0% band) and brackets.single.1.max = 5000; MFJ uses the same schedule (mfj_schedule_equals_single)." }, { "expect": "3.9% of taxable income in excess of $5,000 but not in excess of $10,000", "field": "brackets.single.2.rate", "value": 0.039, "status": "match" }, { "expect": "4.8% of taxable income in excess of $10,000 but not in excess of $20,000", "field": "brackets.single.3.rate", "value": 0.048, "status": "match" }, { "expect": "5.2% of taxable income in excess of $20,000 but not in excess of $25,000", "field": "brackets.single.4.rate", "value": 0.052, "status": "match" }, { "expect": "5.55% of taxable income in excess of $25,000 but not in excess of $60,000", "field": "brackets.single.5.rate", "value": 0.0555, "status": "match" }, { "expect": "6.6% of taxable income in excess of $60,000", "field": "brackets.single.6.rate", "value": 0.066, "status": "match" }, { "expect": "$2,000 but not in excess of $5,000", "field": "brackets.mfj.1.min", "value": 2000, "status": "match", "note": "Statute has one schedule; the engine's MFJ thresholds equal the single thresholds." }, { "expect": "in excess of $60,000", "field": "brackets.mfj.6.min", "value": 60000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf", "title": "Delaware Individual Income Tax Return Resident Instructions 2025 (PIT-RES)", "publisher": "Delaware Division of Revenue", "kind": "instructions", "establishes": "Tax is computed from the tax table below $60,000 of taxable income and from the tax rate schedule at $60,000 or more.", "claims": [ { "expect": "If line 23 is $60,000 or greater, use the tax schedule", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The rate schedule itself is not extractable as text from the PIT-RES instructions PDF; the statute is the source for rates." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://delcode.delaware.gov/title30/c011/sc02/index.html", "title": "Delaware Code Title 30, Chapter 11, Subchapter II (30 Del. C. §§ 1105-1118)", "publisher": "Delaware General Assembly, Legislative Council", "kind": "statute", "establishes": "The standard deduction is $3,250 for an individual and $6,500 for a joint return (§ 1108(a)), and residents get a $110 nonrefundable personal credit per exemption (§ 1110(b)).", "claims": [ { "expect": "the standard deduction of a resident individual shall be $3,250", "field": "config.std_deduction_single", "value": 3250, "status": "match" }, { "expect": "shall be $6,500 if they file a joint return", "field": "config.std_deduction_mfj", "value": 6500, "status": "match" }, { "expect": "$110 for each personal exemption to which such individual is entitled", "field": "config.exemption_credit_per", "value": 110, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf", "title": "Delaware Individual Income Tax Return Resident Instructions 2025 (PIT-RES)", "publisher": "Delaware Division of Revenue", "kind": "instructions", "establishes": "The 2025 return uses a $3,250 standard deduction (filing status 1) and $6,500 (joint), and a $110 personal credit per person.", "claims": [ { "expect": "1 $3,250 Column B 2 $6,500 Column B", "status": "phrase" }, { "expect": "multiply by $110", "field": "config.exemption_credit_per", "value": 110, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://delcode.delaware.gov/title30/c011/sc02/index.html", "title": "Delaware Code Title 30, Chapter 11, Subchapter II (30 Del. C. § 1106(b)(4))", "publisher": "Delaware General Assembly, Legislative Council", "kind": "statute", "establishes": "Social Security and Railroad Retirement benefits included in federal AGI are subtracted in full from Delaware income.", "claims": [ { "expect": "Social Security benefits paid by the United States and all payments received under the Railroad Retirement Act of 1974", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf", "title": "Delaware Individual Income Tax Return Resident Instructions 2025 (PIT-RES)", "publisher": "Delaware Division of Revenue", "kind": "instructions", "establishes": "Social Security and Railroad Retirement benefits are excluded from Delaware taxable income.", "claims": [ { "expect": "Social Security and Railroad retirement benefits are excluded from Delaware taxable income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://delcode.delaware.gov/title30/c011/sc02/index.html", "title": "Delaware Code Title 30, Chapter 11, Subchapter II (30 Del. C. § 1106(b)(3))", "publisher": "Delaware General Assembly, Legislative Council", "kind": "statute", "establishes": "For tax years 2022 through 2026, a person 60 or older may exclude up to $12,500 of pensions plus eligible retirement income (qualified-plan, 401(k) and 457 distributions, dividends, capital gains, interest and net rental income).", "claims": [ { "expect": "and ending before January 1, 2027", "status": "phrase" }, { "expect": "For persons age 60 or older, amounts received, not to exceed $12,500", "field": "config.retirement_income_exclusion_single", "value": 12500, "status": "match" }, { "expect": "For persons age 60 or older", "field": "config.retirement_exclusion_min_age", "value": 60, "status": "match" }, { "expect": "dividends, capital gains, interest, and rental income from real property less deductible rental expenses", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf", "title": "Delaware Individual Income Tax Return Resident Instructions 2025 (PIT-RES)", "publisher": "Delaware Division of Revenue", "kind": "instructions", "establishes": "Each taxpayer 60 or over gets one exclusion equal to the lesser of $12,500 or pension plus eligible retirement income; spouses each claim their own, and early distributions (code 1 or penalized) do not qualify.", "claims": [ { "expect": "IF YOU WERE 60 OR OVER on December 31, 2025", "field": "config.retirement_exclusion_min_age", "value": 60, "status": "match" }, { "expect": "Enter Line 3 or $12,500, whichever is less", "field": "config.retirement_income_exclusion_single", "value": 12500, "status": "match" }, { "expect": "Each taxpayer may receive ONLY ONE pension exclusion", "field": "config.retirement_income_exclusion_mfj", "value": 25000, "status": "match", "note": "Per-taxpayer $12,500 each (exclusion_cap_per_taxpayer); MFJ total $25,000 when both spouses qualify." }, { "expect": "Eligible retirement income includes dividends, capital gains net of capital losses, interest, net rental income from real property and qualified retirement plans (IRC Sec. 4974)", "status": "phrase" }, { "expect": "then that distribution DOES NOT qualify for the pension exclusion", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The $2,000 pension exclusion under age 60 is not modeled (military pay under 60 has its own $12,500 rule; see Military retirement pay).", "Dividends and interest qualify as eligible retirement income but the engine pools only distributions, conversions and net LTCG." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://delcode.delaware.gov/title30/c011/sc02/index.html", "title": "Delaware Code Title 30, Chapter 11, Subchapter II (30 Del. C. § 1106(b)(3))", "publisher": "Delaware General Assembly, Legislative Council", "kind": "statute", "establishes": "Pensions from the United States, Delaware or its subdivisions share the same $12,500 (age 60+) exclusion as private-employer pensions; there is no separate public-pension exemption.", "claims": [ { "expect": "as pensions from employers, the United States, this State, or any subdivision of this State, or as eligible retirement income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf", "title": "Delaware Individual Income Tax Return Resident Instructions 2025 (PIT-RES)", "publisher": "Delaware Division of Revenue", "kind": "instructions", "establishes": "Delaware starts from federal AGI, so a Roth conversion is income; at 60+ it counts as eligible retirement income (a qualified-plan distribution) toward the $12,500 exclusion, since only code-1 or penalized early distributions are disqualified.", "claims": [ { "expect": "enter your federal Adjusted Gross Income from federal Form 1040, Line 11", "status": "phrase" }, { "expect": "qualified retirement plans (IRC Sec. 4974)", "status": "phrase" }, { "expect": "then that distribution DOES NOT qualify for the pension exclusion", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No Delaware source addresses Roth conversions explicitly; eligibility of a conversion for the 60+ exclusion is the engine's reading of the eligible-retirement-income definition." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf", "title": "Delaware Individual Income Tax Return Resident Instructions 2025 (PIT-RES)", "publisher": "Delaware Division of Revenue", "kind": "instructions", "establishes": "Capital gains enter Delaware income through federal AGI and are taxed at the regular rates; at 60+ net capital gains count as eligible retirement income toward the $12,500 exclusion.", "claims": [ { "expect": "enter your federal Adjusted Gross Income from federal Form 1040, Line 11", "status": "phrase" }, { "expect": "capital gains net of capital losses", "status": "phrase" }, { "expect": "one-half of the income derived from securities, bank accounts, real estate", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://delcode.delaware.gov/title30/c011/sc02/index.html", "title": "Delaware Code Title 30, Chapter 11, Subchapter II (30 Del. C. §§ 1108(b), 1110(b))", "publisher": "Delaware General Assembly, Legislative Council", "kind": "statute", "establishes": "A taxpayer 65+ adds $2,500 to the standard deduction (§ 1108(b)); each resident 60 or over gets an additional $110 personal credit (§ 1110(b)(2)).", "claims": [ { "expect": "The sum of $2,500 shall be added to the standard deduction", "field": "config.senior_subtraction_single", "value": 2500, "status": "match", "note": "Engine $5,000 MFJ = $2,500 per spouse 65+." }, { "expect": "For the taxpayer who has attained the age of 65 before the close of the taxable year", "field": "config.senior_subtraction_min_age", "value": 65, "status": "match" }, { "expect": "An additional $110 in the case of each resident person age 60 or over", "field": "config.senior_credit_per", "value": 110, "status": "match" }, { "expect": "each resident person age 60 or over", "field": "config.credit_senior_min_age", "value": 60, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf", "title": "Delaware Individual Income Tax Return Resident Instructions 2025 (PIT-RES)", "publisher": "Delaware Division of Revenue", "kind": "instructions", "establishes": "Filers 65+ who do not itemize add $2,500 to the standard deduction, and each filer or spouse 60 or over on December 31 claims an additional $110 personal credit.", "claims": [ { "expect": "you are eligible for an additional standard deduction of $2,500", "field": "config.senior_subtraction_single", "value": 2500, "status": "match" }, { "expect": "If you and/or your spouse were 60 years of age or over on December 31, 2025, check the appropriate box(es), multiply the number of boxes checked by $110", "field": "config.credit_senior_min_age", "value": 60, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "The additional $2,500 deduction applies only to non-itemizers; the engine always applies it (engine has no itemizing path for DE)." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://delcode.delaware.gov/title30/c011/sc02/index.html", "title": "Sc02", "publisher": "Delaware Code", "kind": "statute", "establishes": "Up to $12,500 of a US military pension is excluded, per spouse on a joint return; at 60 and older it falls within the general $12,500 pension exclusion.", "claims": [ { "expect": "B. Amounts received, not to exceed $12,500, as a United States military pension.", "status": "phrase" }, { "expect": "apply individually to each spouse who is receiving a United States military pension on a joint return", "status": "phrase" }, { "expect": "$12,500", "field": "config.military_cap_young", "value": 12500, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://delcode.delaware.gov/title30/c011/sc02/index.html", "title": "30 Del. C. 1108", "publisher": "Delaware General Assembly", "kind": "statute", "establishes": "$2,500 more for each blind taxpayer, stacking with the 65+ amount.", "claims": [ { "expect": "For the taxpayer who is blind at the close of the taxable year; and", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260311104254id_/https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf", "title": "2025 PIT-RES instructions (archived copy)", "publisher": "Delaware Division of Revenue", "kind": "instructions", "establishes": "The additional standard deduction: $2,500 per condition, $5,000 for a person 65 or older and blind.", "claims": [ { "expect": "$5,000 per spouse age 65 or over and blind;", "field": "config.blind_exemption", "value": 2500, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [], "notes": [ "30 Del. C. § 1106(b)(3)b. limits the $12,500 age-60+ amount to taxable years 'ending before January 1, 2027'; from TY2027 § 1106(b)(3)c. applies (military pension up to $15,000). TY2026 is covered by b.", "The delcode.delaware.gov pages render the section sign as mojibake in the checker's text; snippets avoid the § character." ] }, "FL": { "name": "Florida", "rules": { "no_income_tax": { "sources": [ { "url": "https://www.flsenate.gov/Laws/Constitution", "title": "Constitution of the State of Florida, Article VII, Section 5 (Estate, inheritance and income taxes)", "publisher": "The Florida Senate", "kind": "statute", "establishes": "Florida's constitution bars the state from levying a tax on the income of resident natural persons (beyond amounts creditable against a federal or other-state tax), so wages, Social Security, pensions, IRA distributions, Roth conversions and capital gains carry no Florida income tax.", "claims": [ { "expect": "SECTION 5. Estate, inheritance and income taxes", "status": "phrase" }, { "expect": "No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.flsenate.gov/Laws/Constitution", "title": "Constitution", "publisher": "Florida Senate (Florida Constitution)", "kind": "statute", "establishes": "Florida levies no broad personal income tax.", "claims": [ { "expect": "upon the income of natural persons who are residents or citizens of the state shall be levied by the state", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [], "notes": [ "The engine's only non-default FL field is ss_rule = exempt, consistent with having no personal income tax. Florida's corporate income tax (ch. 220, F.S.) does not apply to individuals and is not modeled." ] }, "GA": { "name": "Georgia", "rules": { "rates": { "sources": [ { "url": "https://www.legis.ga.gov/api/legislation/document/20252026/249080", "title": "HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026", "publisher": "Georgia General Assembly", "kind": "legislation", "establishes": "HB 463 amends O.C.G.A. 48-7-20(a.1) so the flat individual income tax rate is 4.99% for taxable years beginning on or after January 1, 2026.", "claims": [ { "expect": "shall be 5.19 percent 4.99 percent", "field": "brackets.single.0.rate", "value": 0.0499, "status": "match", "note": "Bill text shows the struck 5.19% followed by the enacted 4.99%." }, { "expect": "shall be 5.19 percent 4.99 percent", "field": "brackets.mfj.0.rate", "value": 0.0499, "status": "match" }, { "expect": "applicable to all taxable years beginning on or after", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.georgia.gov/document/document/2026-employers-tax-guide-updated-september-2026/download", "title": "Employer's Withholding Tax Guide 2026 (revised)", "publisher": "Georgia Department of Revenue", "kind": "instructions", "establishes": "The Department of Revenue states that HB 463 reduced the flat income tax rate from 5.19% to 4.99%, retroactive to taxable years beginning on or after January 1, 2026.", "claims": [ { "expect": "flat rate of 4.99%", "field": "brackets.single.0.rate", "value": 0.0499, "status": "match" }, { "expect": "retroactive to taxable years beginning on or after January 1, 2026", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://gov.georgia.gov/press-releases/2026-05-11/gov-kemp-signs-legislation-lowering-taxes-and-supporting-economic-growth", "title": "Gov. Kemp Signs Legislation Lowering Taxes and Supporting Economic Growth (2026-05-11)", "publisher": "Office of the Governor of Georgia", "kind": "legislation", "establishes": "The Governor signed HB 463 on May 11, 2026, lowering the income tax rate from 5.19% to 4.99% beginning January 1, 2026.", "claims": [ { "expect": "lowers Georgia's state income tax rate from 5.19% to 4.99%, beginning January 1, 2026", "field": "brackets.single.0.rate", "value": 0.0499, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://dor.georgia.gov/document/document/2026-employers-tax-guide-updated-september-2026/download", "title": "Employer's Withholding Tax Guide 2026 (revised)", "publisher": "Georgia Department of Revenue", "kind": "instructions", "establishes": "The Department of Revenue states that under HB 463, retroactive to January 1, 2026, the Georgia standard deduction is $15,000 (single, head of household, married filing separately) and $30,000 (married filing jointly).", "claims": [ { "expect": "$15,000 for Single, Head of Household", "field": "config.std_deduction_single", "value": 15000, "status": "match" }, { "expect": "$30,000 for taxpayers filing Married Filing Jointly", "field": "config.std_deduction_mfj", "value": 30000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.legis.ga.gov/api/legislation/document/20252026/249080", "title": "HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026", "publisher": "Georgia General Assembly", "kind": "legislation", "establishes": "HB 463 amends O.C.G.A. 48-7-27(a)(1)(B) replacing the $12,000 single / $24,000 joint standard deduction with $15,000 / $30,000 (then +$375 / +$750 a year from January 1, 2027), and the Act applies to taxable years beginning on or after January 1, 2026.", "claims": [ { "expect": "separate return, $12,000.00 $15,000.00", "field": "config.std_deduction_single", "value": 15000, "status": "match" }, { "expect": "joint return, $24,000.00 $30,000.00", "field": "config.std_deduction_mfj", "value": 30000, "status": "match" }, { "expect": "applicable to all taxable years beginning on or after", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download", "title": "2025 IT-511 Individual Income Tax Instruction Booklet", "publisher": "Georgia Department of Revenue", "kind": "instructions", "establishes": "For tax year 2025 the Georgia standard deduction was $12,000 single and $24,000 married filing jointly (the values the engine still carries).", "claims": [ { "expect": "Married filing jointly $24,000 Single $12,000", "status": "phrase", "note": "Prior-year figure (the value the engine used before 1.2.0). The engine now carries 15000, from the Georgia source for 2026 cited alongside." } ], "checked": "2026-09-27" } ], "gaps": [ "HB 463 also raised the dependent deduction from $4,000 to $5,000 (not carried by the engine)." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download", "title": "2025 IT-511 Individual Income Tax Instruction Booklet", "publisher": "Georgia Department of Revenue", "kind": "instructions", "establishes": "Social Security and Tier 1/Tier 2 Railroad Retirement benefits included in federal AGI are a Schedule 1 subtraction, so they are fully exempt and are not counted against the retirement income exclusion.", "claims": [ { "expect": "Social Security or Railroad Retirement (Tier 1 and Tier 2)", "status": "phrase" }, { "expect": "Retirement Income Exclusion Social Security and Railroad Retirement paid by the Railroad Retirement Board, exempt interest, or other income that is not taxable to Georgia should not be included", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.legis.ga.gov/api/legislation/document/20252026/249080", "title": "HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026", "publisher": "Georgia General Assembly", "kind": "legislation", "establishes": "O.C.G.A. 48-7-27(a)(5)(A)(xiii) as amended: through December 31, 2026, retirement income from any source is excluded up to $35,000 per taxpayer age 62-64 (or disabled) and $65,000 per taxpayer age 65+; the $65,000 rises to $70,000 from 2027.", "claims": [ { "expect": "before December 31, 2026, retirement income from any source", "status": "phrase" }, { "expect": "$65,000.00 for each taxpayer", "field": "config.retirement_income_exclusion_single", "value": 65000, "status": "match" }, { "expect": "$65,000.00 for each taxpayer", "field": "config.retirement_income_exclusion_mfj", "value": 130000, "status": "match", "note": "Per taxpayer; engine applies 2 x $65,000 to the pooled MFJ household amount." }, { "expect": "$35,000.00 for each taxpayer", "field": "config.retirement_exclusion_partial_single", "value": 35000, "status": "match" }, { "expect": "$35,000.00 for each taxpayer", "field": "config.retirement_exclusion_partial_mfj", "value": 70000, "status": "match", "note": "Per taxpayer, doubled for MFJ." } ], "checked": "2026-09-27" }, { "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download", "title": "2025 IT-511 Individual Income Tax Instruction Booklet", "publisher": "Georgia Department of Revenue", "kind": "instructions", "establishes": "The exclusion is $35,000 for taxpayers age 62-64 and $65,000 for age 65+, each spouse qualifies separately, and the retirement income it covers includes taxable IRA distributions, pensions and capital gains.", "claims": [ { "expect": "If age 62-64 or less than age 62 and permanently disabled enter $35,000, or if age 65 or older enter $65,000", "field": "config.retirement_exclusion_min_age", "value": 65, "status": "proxy", "note": "2025 booklet; 2026 amounts unchanged per HB 463." }, { "expect": "If age 62-64 or less than age 62 and permanently disabled enter $35,000, or if age 65 or older enter $65,000", "field": "config.retirement_exclusion_partial_min_age", "value": 62, "status": "proxy", "note": "2025 booklet." }, { "expect": "each must qualify on a separate basis", "status": "phrase" }, { "expect": "Taxable IRA Distributions", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.georgia.gov/retirement-income-exclusion", "title": "Retirement Income Exclusion", "publisher": "Georgia Department of Revenue", "kind": "agency_page", "establishes": "Taxpayers 62 or older may exclude retirement income, defined to include pensions and annuities, interest, dividends, net rental income, capital gains, royalties and up to $5,000 of earned income.", "claims": [ { "expect": "Taxpayers who are 62 or older", "status": "phrase" }, { "expect": "Income from pensions and annuities", "status": "phrase" }, { "expect": "Capital gains income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://dor.georgia.gov/retirement-income-exclusion", "title": "Retirement Income Exclusion", "publisher": "Georgia Department of Revenue", "kind": "agency_page", "establishes": "Georgia has no separate public-pension exemption for non-military pensions; government pensions are pension income that draws the same age-62/65 retirement income exclusion as private pensions.", "claims": [ { "expect": "Income from pensions and annuities", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download", "title": "2025 IT-511 Individual Income Tax Instruction Booklet", "publisher": "Georgia Department of Revenue", "kind": "instructions", "establishes": "Georgia follows federal treatment of traditional-to-Roth IRA conversions, so the converted amount is in Georgia income via federal AGI; as a taxable IRA distribution it is retirement income that can draw the retirement income exclusion.", "claims": [ { "expect": "conversion from a traditional IRA to a Roth IRA are the same for Georgia and the Internal Revenue Service", "status": "phrase" }, { "expect": "Enter Federal adjusted gross income from Form 1040", "status": "phrase" }, { "expect": "Taxable IRA Distributions", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.legis.ga.gov/api/legislation/document/20252026/249080", "title": "HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026", "publisher": "Georgia General Assembly", "kind": "legislation", "establishes": "Georgia taxable net income starts from federal adjusted gross income, so long-term capital gains are taxed at the single flat rate like other income.", "claims": [ { "expect": "Georgia taxable net income of an individual shall be the taxpayer's federal adjusted", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download", "title": "2025 IT-511 Individual Income Tax Instruction Booklet", "publisher": "Georgia Department of Revenue", "kind": "instructions", "establishes": "Capital gains are an item of retirement income on the exclusion worksheet, so for eligible taxpayers they share the same per-taxpayer exclusion cap as pension and IRA income.", "claims": [ { "expect": "Capital Gains (Losses)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://web.archive.org/web/2026id_/https://dor.georgia.gov/retirement-income-exclusion", "title": "Retirement income exclusion", "publisher": "Georgia Department of Revenue (archived copy)", "kind": "agency_page", "establishes": "Under 62, up to $17,500 of military retirement pay is excluded, plus $17,500 more for a retiree with over $17,500 of Georgia earned income; at 62 and older it falls within the Retirement Income Exclusion.", "claims": [ { "expect": "an additional $17,500 can be excluded for taxpayers with more than $17,500 of earned income in Georgia", "status": "phrase" }, { "expect": "$17,500", "field": "config.military_cap_young", "value": 17500, "status": "match" }, { "expect": "$17,500", "field": "config.military_earned_bonus", "value": 17500, "status": "match" }, { "expect": "$17,500", "field": "config.military_earned_threshold", "value": 17500, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download", "title": "2025 it 511 individual income tax booklet", "publisher": "Georgia Department of Revenue (archived copy)", "kind": "agency_page", "establishes": "Under 62, up to $17,500 of military retirement pay is excluded, plus $17,500 more for a retiree with over $17,500 of Georgia earned income; at 62 and older it falls within the Retirement Income Exclusion.", "claims": [ { "expect": "Military Retirement Income Exclusion (Must be under 62 years of age)", "status": "phrase" }, { "expect": "If your Georgia earned income is less than 17,501 STOP HERE", "status": "phrase" }, { "expect": "$17,500", "field": "config.military_cap_young", "value": 17500, "status": "match" }, { "expect": "$17,500", "field": "config.military_earned_bonus", "value": 17500, "status": "match" }, { "expect": "$17,500", "field": "config.military_earned_threshold", "value": 17500, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "wages": { "sources": [ { "url": "https://web.archive.org/web/2026id_/https://dor.georgia.gov/retirement-income-exclusion", "title": "Retirement income exclusion", "publisher": "Georgia Department of Revenue (archived copy)", "kind": "agency_page", "establishes": "Up to $5,000 of each qualifying taxpayer's earned income counts toward the Retirement Income Exclusion, inside its cap.", "claims": [ { "expect": "Up to $5,000 of earned income", "status": "phrase" }, { "expect": "$5,000", "field": "config.earned_income_in_retirement_exclusion", "value": 5000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download", "title": "2025 it 511 individual income tax booklet", "publisher": "Georgia Department of Revenue (archived copy)", "kind": "agency_page", "establishes": "Up to $5,000 of each qualifying taxpayer's earned income counts toward the Retirement Income Exclusion, inside its cap.", "claims": [ { "expect": "allowable exclusion may be earned income. See", "status": "phrase" }, { "expect": "$5,000", "field": "config.earned_income_in_retirement_exclusion", "value": 5000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://web.archive.org/web/20260423205532id_/https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download", "title": "2025 IT-511 booklet (archived copy)", "publisher": "Georgia Department of Revenue", "kind": "instructions", "establishes": "The $35,000 retirement exclusion also goes to a taxpayer under 62 who is permanently and totally disabled. Georgia has no blind amount.", "claims": [ { "expect": "less than 62 and permanently disabled to such an extent that they are unable to perform any type of gainful employment.", "field": "config.retirement_disabled_age", "value": 62, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "BDO tax alert (secondary; not needed)", "O.C.G.A. 48-7-27(a)(5) (official consolidated code is on LexisNexis and was not fetched; the amended text of (a)(5)(A)(xiii) is quoted in HB 463 instead)", "Form 500 Sch. 1 as a standalone form (cited via the IT-511 booklet which contains it)" ], "notes": [ "The engine comment 'HB463's std-deduction step-up to $15k/$30k is TY2027, NOT 2026' contradicts the GA DOR 2026 Employer's Tax Guide, which says the $15,000/$30,000 deduction applies retroactive to January 1, 2026; only the subsequent +$375/+$750 annual steps start in 2027. The retirement exclusion increase to $70,000 is 2027.", "The 2025 IT-511 still shows the 5.19% rate (tax year 2025); the 2026 booklet is not yet published.", "The 2026 Employer's Tax Guide URL 'updated-june-2026' now redirects to the 'updated-september-2026' document; the september URL is recorded." ] }, "HI": { "name": "Hawaii", "rules": { "rates": { "sources": [ { "url": "https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf", "title": "Chapter 235, HRS, Income Tax Law (unofficial compilation as of 12/31/2025), section 235-51", "publisher": "Hawaii Department of Taxation", "kind": "statute", "establishes": "HRS 235-51(a) and (b) set the 12-bracket schedules (1.40% to 11.00%) for taxable years beginning after December 31, 2024, which remain in force for 2026 until the next Act 46 bracket step in 2027; single thresholds $9,600 to $325,000, joint thresholds $19,200 to $650,000.", "claims": [ { "expect": "In the case of any taxable year beginning after December 31, 2024", "status": "phrase" }, { "expect": "Not over $9,600 1.40% of taxable income", "field": "brackets.single.0.rate", "value": 0.014, "status": "match" }, { "expect": "$134.00 plus 3.20% of not over $14,400 excess over $9,600", "field": "brackets.single.1.rate", "value": 0.032, "status": "match" }, { "expect": "$134.00 plus 3.20% of not over $14,400 excess over $9,600", "field": "brackets.single.1.min", "value": 9600, "status": "match" }, { "expect": "$288.00 plus 5.50% of not over $19,200 excess over $14,400", "field": "brackets.single.2.rate", "value": 0.055, "status": "match" }, { "expect": "$288.00 plus 5.50% of not over $19,200 excess over $14,400", "field": "brackets.single.2.min", "value": 14400, "status": "match" }, { "expect": "$552.00 plus 6.40% of not over $24,000 excess over $19,200", "field": "brackets.single.3.rate", "value": 0.064, "status": "match" }, { "expect": "$552.00 plus 6.40% of not over $24,000 excess over $19,200", "field": "brackets.single.3.min", "value": 19200, "status": "match" }, { "expect": "$859.00 plus 6.80% of not over $36,000 excess over $24,000", "field": "brackets.single.4.rate", "value": 0.068, "status": "match" }, { "expect": "$859.00 plus 6.80% of not over $36,000 excess over $24,000", "field": "brackets.single.4.min", "value": 24000, "status": "match" }, { "expect": "$1,675.00 plus 7.20% of not over $48,000 excess over $36,000", "field": "brackets.single.5.rate", "value": 0.072, "status": "match" }, { "expect": "$1,675.00 plus 7.20% of not over $48,000 excess over $36,000", "field": "brackets.single.5.min", "value": 36000, "status": "match" }, { "expect": "$2,539.00 plus 7.60% of not over $125,000 excess over $48,000", "field": "brackets.single.6.rate", "value": 0.076, "status": "match" }, { "expect": "$2,539.00 plus 7.60% of not over $125,000 excess over $48,000", "field": "brackets.single.6.min", "value": 48000, "status": "match" }, { "expect": "$8,391.00 plus 7.90% of not over $175,000 excess over $125,000", "field": "brackets.single.7.rate", "value": 0.079, "status": "match" }, { "expect": "$8,391.00 plus 7.90% of not over $175,000 excess over $125,000", "field": "brackets.single.7.min", "value": 125000, "status": "match" }, { "expect": "$12,341.00 plus 8.25% of not over $225,000 excess over $175,000", "field": "brackets.single.8.rate", "value": 0.0825, "status": "match" }, { "expect": "$12,341.00 plus 8.25% of not over $225,000 excess over $175,000", "field": "brackets.single.8.min", "value": 175000, "status": "match" }, { "expect": "$16,466.00 plus 9.00% of not over $275,000 excess over $225,000", "field": "brackets.single.9.rate", "value": 0.09, "status": "match" }, { "expect": "$16,466.00 plus 9.00% of not over $275,000 excess over $225,000", "field": "brackets.single.9.min", "value": 225000, "status": "match" }, { "expect": "$20,966.00 plus 10.00% of not over $325,000 excess over $275,000", "field": "brackets.single.10.rate", "value": 0.1, "status": "match" }, { "expect": "$20,966.00 plus 10.00% of not over $325,000 excess over $275,000", "field": "brackets.single.10.min", "value": 275000, "status": "match" }, { "expect": "$25,966.00 plus 11.00% of Over $325,000 excess over $325,000", "field": "brackets.single.11.rate", "value": 0.11, "status": "match" }, { "expect": "$25,966.00 plus 11.00% of Over $325,000 excess over $325,000", "field": "brackets.single.11.min", "value": 325000, "status": "match" }, { "expect": "Not over $19,200 1.40% of taxable income Over $19,200 but $269.00", "field": "brackets.mfj.0.rate", "value": 0.014, "status": "match" }, { "expect": "$269.00 plus 3.20% of not over $28,800", "field": "brackets.mfj.1.rate", "value": 0.032, "status": "match" }, { "expect": "$269.00 plus 3.20% of not over $28,800", "field": "brackets.mfj.1.min", "value": 19200, "status": "match" }, { "expect": "$576.00 plus 5.50% of not over $38,400", "field": "brackets.mfj.2.rate", "value": 0.055, "status": "match" }, { "expect": "$576.00 plus 5.50% of not over $38,400", "field": "brackets.mfj.2.min", "value": 28800, "status": "match" }, { "expect": "$1,104.00 plus 6.40% of excess over $38,400", "field": "brackets.mfj.3.rate", "value": 0.064, "status": "match" }, { "expect": "$1,104.00 plus 6.40% of excess over $38,400", "field": "brackets.mfj.3.min", "value": 38400, "status": "match" }, { "expect": "$1,718.00 plus 6.80% of excess over $48,000", "field": "brackets.mfj.4.rate", "value": 0.068, "status": "match" }, { "expect": "$1,718.00 plus 6.80% of excess over $48,000", "field": "brackets.mfj.4.min", "value": 48000, "status": "match" }, { "expect": "$3,350.00 plus 7.20% of excess over $72,000", "field": "brackets.mfj.5.rate", "value": 0.072, "status": "match" }, { "expect": "$3,350.00 plus 7.20% of excess over $72,000", "field": "brackets.mfj.5.min", "value": 72000, "status": "match" }, { "expect": "$5,078.00 plus 7.60% of excess over $96,000", "field": "brackets.mfj.6.rate", "value": 0.076, "status": "match" }, { "expect": "$5,078.00 plus 7.60% of excess over $96,000", "field": "brackets.mfj.6.min", "value": 96000, "status": "match" }, { "expect": "$16,782.00 plus 7.90% of excess over $250,000", "field": "brackets.mfj.7.rate", "value": 0.079, "status": "match" }, { "expect": "$16,782.00 plus 7.90% of excess over $250,000", "field": "brackets.mfj.7.min", "value": 250000, "status": "match" }, { "expect": "$24,682.00 plus 8.25% of excess over $350,000", "field": "brackets.mfj.8.rate", "value": 0.0825, "status": "match" }, { "expect": "$24,682.00 plus 8.25% of excess over $350,000", "field": "brackets.mfj.8.min", "value": 350000, "status": "match" }, { "expect": "$32,932.00 plus 9.00% of excess over $450,000", "field": "brackets.mfj.9.rate", "value": 0.09, "status": "match" }, { "expect": "$32,932.00 plus 9.00% of excess over $450,000", "field": "brackets.mfj.9.min", "value": 450000, "status": "match" }, { "expect": "$41,932.00 plus 10.00% of excess over $550,000", "field": "brackets.mfj.10.rate", "value": 0.1, "status": "match" }, { "expect": "$41,932.00 plus 10.00% of excess over $550,000", "field": "brackets.mfj.10.min", "value": 550000, "status": "match" }, { "expect": "$51,932.00 plus 11.00% of excess over $650,000", "field": "brackets.mfj.11.rate", "value": 0.11, "status": "match" }, { "expect": "$51,932.00 plus 11.00% of excess over $650,000", "field": "brackets.mfj.11.min", "value": 650000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://files.hawaii.gov/tax/stats/trc/docs2025/2026-02-17_TRC-Presentation-DOTAX-TRP.pdf", "title": "Tax Review Commission 2025-2027, Second Meeting (February 17, 2026) - DOTAX presentation", "publisher": "Hawaii Department of Taxation", "kind": "agency_page", "establishes": "The Department of Taxation's 'Actual 2025-2026 tax schedule - Act 46' lists the same single and joint bracket thresholds and 1.40%-11.00% rates the engine applies for 2026.", "claims": [ { "expect": "ACTUAL 2025-2026 TAX SCHEDULE - ACT 46", "status": "phrase" }, { "expect": "Over (>) $9,600 $14,400 $19,200 $24,000 $36,000 $48,000 $125,000 $175,000 $225,000 $275,000 $325,000", "field": "brackets.single.11.min", "value": 325000, "status": "match", "note": "Single/MFS thresholds of the 2025-2026 schedule; all eleven engine single thresholds match." }, { "expect": "$19,200 $28,800 $38,400 $48,000 $72,000 $96,000 $250,000 $350,000 $450,000 $550,000 $650,000", "field": "brackets.mfj.11.min", "value": 650000, "status": "match", "note": "Joint thresholds of the 2025-2026 schedule; all eleven engine MFJ thresholds match." } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf", "title": "Chapter 235, HRS, Income Tax Law (unofficial compilation as of 12/31/2025), section 235-2.4", "publisher": "Hawaii Department of Taxation", "kind": "statute", "establishes": "HRS 235-2.4 sets the standard deduction for taxable years beginning after December 31, 2025 at $8,000 single / married filing separately, $16,000 joint, and $12,000 head of household.", "claims": [ { "expect": "$8,000 in the case of an individual who is not married", "field": "config.std_deduction_single", "value": 8000, "status": "match" }, { "expect": "beginning after December 31, 2025: (i) $16,000 in the case of a joint return", "field": "config.std_deduction_mfj", "value": 16000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://files.hawaii.gov/tax/stats/trc/docs2025/2026-05-Karacaovali_Presentation_TRC_Legislative_Update.pdf", "title": "Tax Review Commission 2025-2027, Sixth Meeting (May 26, 2026) - Legislative update", "publisher": "Hawaii Department of Taxation", "kind": "agency_page", "establishes": "The Department of Taxation's Act 46 table shows the calendar-2026 standard deduction of $8,000 single, $16,000 joint, $12,000 head of household.", "claims": [ { "expect": "CY2026 $8,000 $16,000 $12,000", "field": "config.std_deduction_single", "value": 8000, "status": "match" }, { "expect": "CY2026 $8,000 $16,000 $12,000", "field": "config.std_deduction_mfj", "value": 16000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf", "title": "2025 Form N-11 instructions", "publisher": "Hawaii Department of Taxation", "kind": "instructions", "establishes": "$1,144 per personal exemption, and Schedule III for heads of household (1.5 times the single edges).", "claims": [ { "expect": "Residents are allowed $1,144 for each exemption they can claim.", "field": "config.personal_exemption_single", "value": 1144, "status": "match" }, { "expect": "Schedule III UNMARRIED HEADS OF HOUSEHOLD", "status": "phrase" }, { "expect": "Over $72,000 but not over $187,500", "field": "brackets.hoh.6.max", "value": 187500, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260902001619id_/https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm", "title": "HRS 235-2.4 (archived copy)", "publisher": "Hawaii State Legislature", "kind": "statute", "establishes": "For taxable years after 2025 the head-of-household standard deduction is $12,000.", "claims": [ { "expect": "$12,000 in the case of a head of household", "field": "config.std_deduction_hoh", "value": 12000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://files.hawaii.gov/tax/forms/current/n11ins.pdf", "title": "Instructions for Form N-11 (Rev. 2025)", "publisher": "Hawaii Department of Taxation", "kind": "instructions", "establishes": "Taxable Social Security benefits included in federal AGI are subtracted on Form N-11 line 14, so Hawaii does not tax Social Security.", "claims": [ { "expect": "Hawaii does not tax Social Security or first tier Railroad Retirement Act benefits", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf", "title": "Chapter 235, HRS, Income Tax Law (unofficial compilation as of 12/31/2025), section 235-2.3", "publisher": "Hawaii Department of Taxation", "kind": "statute", "establishes": "HRS 235-2.3(b)(3) makes IRC section 86 (taxation of Social Security and tier 1 railroad retirement benefits) inoperative for Hawaii.", "claims": [ { "expect": "shall not be operative for the purposes of this chapter", "status": "phrase" }, { "expect": "Section 86 (with respect to social security and tier 1 railroad retirement benefits)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://files.hawaii.gov/tax/legal/tir/1990_09/tir96-5.pdf", "title": "Tax Information Release No. 96-5: Taxation of Pensions Under the Hawaii Net Income Tax Law", "publisher": "Hawaii Department of Taxation", "kind": "agency_page", "establishes": "Distributions from IRAs, tax-deferred annuities and employee elective-deferral plans are returns from an individual investment, not excluded pensions, so they are fully taxable in Hawaii with no cap or age exclusion.", "claims": [ { "expect": "is considered to be a return from an individual investment and is not considered to be an excluded pension", "status": "phrase" }, { "expect": "distributions from the plan are considered to be returns from an individual investment and do not qualify as an excluded pension", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://files.hawaii.gov/tax/forms/current/n11ins.pdf", "title": "Instructions for Form N-11 (Rev. 2025)", "publisher": "Hawaii Department of Taxation", "kind": "instructions", "establishes": "Only qualifying distributions from employer-funded plans are subtracted on line 13; a rollover IRA keeps the character of the plan that funded it.", "claims": [ { "expect": "Hawaii does not tax qualifying distributions from an employer-funded pension plan", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://files.hawaii.gov/tax/forms/current/n11ins.pdf", "title": "Instructions for Form N-11 (Rev. 2025)", "publisher": "Hawaii Department of Taxation", "kind": "instructions", "establishes": "Qualifying distributions from an employer-funded plan, including government retirement systems (federal civil service, military, state or county), are fully subtracted from federal AGI with no dollar cap.", "claims": [ { "expect": "or from a government retirement system (e.g., federal civil service, military pension, state or county retirement system)", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf", "title": "Chapter 235, HRS, Income Tax Law (unofficial compilation as of 12/31/2025), section 235-7(a)", "publisher": "Hawaii Department of Taxation", "kind": "statute", "establishes": "HRS 235-7(a)(2)-(3) exclude from gross income state and other public retirement system benefits and any compensation received in the form of a pension for past services.", "claims": [ { "expect": "Any compensation received in the form of a pension for past services", "status": "phrase" }, { "expect": "under any other public retirement system", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://files.hawaii.gov/tax/legal/tir/1990_09/tir96-5.pdf", "title": "Tax Information Release No. 96-5: Taxation of Pensions Under the Hawaii Net Income Tax Law", "publisher": "Hawaii Department of Taxation", "kind": "agency_page", "establishes": "The pension exclusion applies to qualifying pensions whether paid by public or private employers; the boundary is employer funding, not public versus private.", "claims": [ { "expect": "whether paid by public or private employers", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://files.hawaii.gov/tax/forms/current/n11ins.pdf", "title": "Instructions for Form N-11 (Rev. 2025)", "publisher": "Hawaii Department of Taxation", "kind": "instructions", "establishes": "Hawaii starts from federal AGI; a traditional-to-Roth conversion is taxable unless the converted IRA money traces to a qualifying employer-funded pension, in which case it is exempt.", "claims": [ { "expect": "Hawaii Subtractions from Federal AGI", "status": "phrase" }, { "expect": "Therefore, the amount rolled over to the Roth IRA is taxable for Hawaii", "status": "phrase" }, { "expect": "Therefore, the amount rolled over to the Roth IRA is exempt from Hawaii", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The engine taxes the conversion in full (IRA-sourced); the N-11 exemption for conversions of pension-sourced rollover IRA money is not modeled." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf", "title": "Chapter 235, HRS, Income Tax Law (unofficial compilation as of 12/31/2025), section 235-51(f)", "publisher": "Hawaii Department of Taxation", "kind": "statute", "establishes": "HRS 235-51(f) caps the tax for a filer with net capital gain at the regular tax on the remaining income plus 7.25% of the net capital gain, so long-term gains are taxed at ordinary rates up to a 7.25% maximum.", "claims": [ { "expect": "A tax of 7.25 per cent of the amount of taxable income in excess of the amount determined under paragraph (1)", "field": "config.cg_alt_rate", "value": 0.0725, "status": "match" }, { "expect": "The taxable income reduced by the amount of net capital gain", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://files.hawaii.gov/tax/forms/current/n11ins.pdf", "title": "Instructions for Form N-11 (Rev. 2025)", "publisher": "Hawaii Department of Taxation", "kind": "instructions", "establishes": "The Capital Gains Tax Worksheet computes the alternative tax by multiplying the net capital gain by 7.25%.", "claims": [ { "expect": "by 7.25% (0.0725)", "field": "config.cg_alt_rate", "value": 0.0725, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf", "title": "N11ins", "publisher": "Hawaii Department of Taxation", "kind": "instructions", "establishes": "Military pensions, like other employer-funded pensions for past services, are exempt from Hawaii income tax.", "claims": [ { "expect": "military pension, state or county retirement", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf", "title": "2025 Form N-11 instructions", "publisher": "Hawaii Department of Taxation", "kind": "instructions", "establishes": "One more $1,144 exemption for each taxpayer 65 or older (the $9,288 joint amount below is $7,000 plus two $1,144 exemptions).", "claims": [ { "expect": "Taxpayer and Spouse (non-disabled spouse age 65 or over) -9,288", "field": "config.senior_subtraction_single", "value": 1144, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf", "title": "2025 Form N-11 instructions", "publisher": "Hawaii Department of Taxation", "kind": "instructions", "establishes": "A blind, deaf or totally disabled person takes a $7,000 exemption instead of their regular and 65+ exemptions.", "claims": [ { "expect": "The Disability Exemption is in lieu of the regular personal exemption of $1,144.", "field": "config.blind_in_lieu_exemption", "value": 7000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260722093321id_/https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0054.htm", "title": "HRS 235-54 (archived copy)", "publisher": "Hawaii State Legislature", "kind": "statute", "establishes": "The $7,000 exemption instead of the regular exemptions.", "claims": [ { "expect": "instead of the exemptions provided by subsection (a), the amount of $7,000", "field": "config.blind_in_lieu_exemption", "value": 7000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "HAR 18-235-7-03(d)(2) (Hawaii Administrative Rules text not fetched; the rollover-IRA character rule is stated in the N-11 instructions and TIR 96-5)", "HB2404 / Act 46 SLH 2024 bill text (the resulting schedules are cited from the HRS 235 compilation and DOTAX presentations instead)", "SB2441 (2026) committee referral not verified", "Tax Foundation of Hawaii mini-tax-guide (secondary; not used)" ], "notes": [ "capitol.hawaii.gov HRS pages return 403 to the checker; the Department of Taxation's own Chapter 235 compilation (as of 12/31/2025) is used for statute citations.", "HRS 235-51 already contains the next Act 46 step for taxable years beginning after December 31, 2026 (e.g. single first bracket to $14,400); Act 24 SLH 2026 further revises 2027+ per DOTAX. Neither affects 2026.", "Engine comment says 'MFJ = single doubled', which holds for the 2025-2026 schedule." ] }, "IA": { "name": "Iowa", "rules": { "rates": { "sources": [ { "url": "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates", "title": "IDR Announces 2026 Individual Income Tax and Interest Rates", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "establishes": "For tax year 2026 Iowa applies a single flat rate of 3.8% to all levels of taxable income (Senate File 2442).", "claims": [ { "expect": "flat tax rate of 3.8 percent", "field": "brackets.single.0.rate", "value": 0.038, "status": "match" }, { "expect": "In 2026, all levels of taxable individual income will be subject to this rate", "field": "brackets.mfj.0.rate", "value": 0.038, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/federal-taxable-income", "title": "IA 1040 Instructions, Line 02: Federal Taxable Income", "publisher": "Iowa Department of Revenue", "kind": "instructions", "establishes": "Iowa computation starts from federal taxable income (federal Form 1040 line 15), so the federal standard deduction is already subtracted in the Iowa base.", "claims": [ { "expect": "Enter your federal taxable income as reported on federal 1040, line 15", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The 2026 federal standard deduction, which flows into Iowa through federal taxable income, is $16,100 single and $32,200 married filing jointly.", "claims": [ { "expect": "$16,100", "field": "config.std_deduction_single", "value": 16100, "status": "match" }, { "expect": "$32,200", "field": "config.std_deduction_mfj", "value": 32200, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/exemption-credits", "title": "IA 1040 expanded instructions: Exemption credits", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "establishes": "Personal exemption credits of $40: two on a joint return and for a head of household, one otherwise.", "claims": [ { "expect": "Add the number of personal credits and multiply by $40.", "field": "config.exemption_credit_per", "value": 40, "status": "match" }, { "expect": "If you are filing married filing jointly (status 2) or head of household (status 4), you are eligible for an extra credit and should enter 2 in the Personal Credit space.", "field": "config.exemption_credit_count_hoh", "value": 2, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "IRS releases tax inflation adjustments for tax year 2026", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The 2026 federal standard deduction for heads of household, which the state uses.", "claims": [ { "expect": "for heads of households, the standard deduction will be $24,150", "field": "config.std_deduction_hoh", "value": 24150, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "Iowa exemption credits ($40 per person, IA 1040 line 8) are not carried by the engine and were not sourced." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.legis.iowa.gov/docs/code/422.7.pdf", "title": "Iowa Code 2026, Section 422.7 (Net income - how computed)", "publisher": "Iowa Legislature", "kind": "statute", "establishes": "Iowa subtracts all Social Security benefits that are federally taxable under IRC section 86, so Social Security is fully exempt.", "claims": [ { "expect": "Subtract, to the extent included, the amount of social security benefits taxable under section 86 of the Internal Revenue Code", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/ia-1040-schedule-1", "title": "IA 1040 Schedule 1 (Expanded Instructions)", "publisher": "Iowa Department of Revenue", "kind": "instructions", "establishes": "IA 1040 Schedule 1 line 5 is the subtraction line for Social Security benefits included in federal taxable income.", "claims": [ { "expect": "Line 5: Social Security Benefits", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance", "title": "Retirement Income Tax Guidance", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "establishes": "Since tax year 2023 (House File 2317) Iowa excludes retirement income, including IRA, 401(k)/403(b)/457(b) and pension distributions, for taxpayers age 55 or older on December 31 (or disabled or a qualifying surviving spouse), with no dollar cap.", "claims": [ { "expect": "excludes retirement income from Iowa taxable income for eligible taxpayers for tax years beginning on or after January 1, 2023", "status": "phrase" }, { "expect": "55 years of age or older on December 31 of the tax year", "field": "config.retirement_exclusion_min_age", "value": 55, "status": "match" }, { "expect": "Traditional individual retirement accounts (IRA) authorized under section 408(a)", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.legis.iowa.gov/docs/code/422.7.pdf", "title": "Iowa Code 2026, Section 422.7 (Net income - how computed)", "publisher": "Iowa Legislature", "kind": "statute", "establishes": "The statutory retirement-income subtraction applies to recipients who are disabled or fifty-five years of age or older.", "claims": [ { "expect": "Fifty-five years of age or older", "field": "config.retirement_exclusion_min_age", "value": 55, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/ia-1040-schedule-1", "title": "IA 1040 Schedule 1 (Expanded Instructions)", "publisher": "Iowa Department of Revenue", "kind": "instructions", "establishes": "IA 1040 Schedule 1 line 7 subtracts IRA, pension and other retirement-plan income included in federal taxable income for eligible recipients.", "claims": [ { "expect": "Line 7: IRA/Pension/Railroad Retirement Income", "status": "phrase" }, { "expect": "55 years of age or older on December 31, 2025", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page states the absence of a dollar cap in so many words; the uncapped exclusion follows from the statute and guidance listing no limit." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/ia-1040-schedule-1", "title": "IA 1040 Schedule 1 (Expanded Instructions)", "publisher": "Iowa Department of Revenue", "kind": "instructions", "establishes": "Governmental pensions (including IPERS) fall under the same age-55 retirement-income exclusion as private pensions; the engine applies one uncapped exclusion to both.", "claims": [ { "expect": "federal taxable income from a governmental or other pension or retirement plan", "status": "phrase" }, { "expect": "including IPERS", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance", "title": "Retirement Income Tax Guidance", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "establishes": "Roth conversion income is listed as retirement income that qualifies for the age-55 exclusion, so an eligible taxpayer's conversion is excluded from Iowa income.", "claims": [ { "expect": "Roth conversion income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/ia-1040-schedule-1", "title": "IA 1040 Schedule 1 (Expanded Instructions)", "publisher": "Iowa Department of Revenue", "kind": "instructions", "establishes": "The Schedule 1 line 7 instructions list Roth conversion income among the qualifying retirement distributions.", "claims": [ { "expect": "including IPERS; Roth conversion income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://revenue.iowa.gov/media/217/download?inline=", "title": "Iowa Capital Gain Deduction flowchart: Miscellaneous Transactions (01/05/2023)", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "establishes": "Gains on stocks and bonds do not qualify for the Iowa capital gain deduction, so ordinary investment gains are taxed at the flat rate like other income.", "claims": [ { "expect": "Sale of stocks or bonds. 302.38(3) No", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.legis.iowa.gov/docs/code/422.7.pdf", "title": "Iowa Code 2026, Section 422.7 (Net income - how computed)", "publisher": "Iowa Legislature", "kind": "statute", "establishes": "The statutory capital-gain subtractions are limited to specific farm, livestock and business-property sales.", "claims": [ { "expect": "subtract the net capital gain from the sale of real property used in a farming business", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "federal_interaction": { "sources": [ { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/federal-taxable-income", "title": "IA 1040 Instructions, Line 02: Federal Taxable Income", "publisher": "Iowa Department of Revenue", "kind": "instructions", "establishes": "The Iowa base is federal taxable income from federal Form 1040 line 15, adjusted by Iowa modifications.", "claims": [ { "expect": "Enter your federal taxable income as reported on federal 1040, line 15", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The Line 02 page is labelled Instruction Year 2025; no 2026 IA 1040 instructions are published yet." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/military-tax-information", "title": "Military tax information", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "establishes": "Iowa excludes military retirement benefits, and military survivor benefits, separately from its general retirement exclusion.", "claims": [ { "expect": "provide an exclusion from Iowa Individual Income Tax for military retirement benefits", "status": "phrase" }, { "expect": "The exclusion also applies to military survivor benefits received under 10 U.S.C. 1447.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal additional standard deduction for 2026, per condition (age 65 and blindness each count): $2,050 unmarried, $1,650 married. The state takes it where its deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_unmarried", "value": 2050, "status": "match" }, { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/exemption-credits", "title": "IA 1040 expanded instructions: Exemption credits", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "establishes": "A $20 credit for each blind taxpayer.", "claims": [ { "expect": "Add the number of credits for 65 or older and blind and multiply by $20.", "field": "config.blind_credit", "value": 20, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance", "title": "Retirement income tax guidance", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "establishes": "The retirement income exclusion goes to a recipient 55 or older, or disabled.", "claims": [ { "expect": "55 years of age or older on December 31 of the tax year, or Disabled, or", "field": "config.retirement_disabled_age", "value": 55, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal additional standard deduction for 2026, per condition (age 65 and blindness each count): $2,050 unmarried, $1,650 married. The state takes it where its deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.std_deduction_aged_add_unmarried", "value": 2050, "status": "match" }, { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.std_deduction_aged_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf", "title": "Schedule 1-A (Form 1040), Additional Deductions", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal senior deduction: $6,000 per taxpayer 65 or older, reduced by 6% of modified AGI over $75,000 ($150,000 joint); none for married filing separately.", "claims": [ { "expect": "Enter $75,000 ($150,000 if married filing jointly)", "field": "config.fed_senior_phaseout_single", "value": 75000, "status": "match" }, { "expect": "Multiply line 33 by 6% (0.06)", "field": "config.fed_senior_phaseout_rate", "value": 0.06, "status": "match" }, { "expect": "Subtract line 34 from $6,000", "field": "config.fed_senior_deduction", "value": 6000, "status": "match" }, { "expect": "If married, you must file jointly to claim this deduction.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/whats-new", "title": "IA 1040 expanded instructions: What's new", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "establishes": "The federal senior deduction is already in federal taxable income, Iowa's starting point.", "claims": [ { "expect": "This line does not directly affect the calculation of Iowa taxable income as the deduction is already included in your federal taxable income.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/exemption-credits", "title": "IA 1040 expanded instructions: Exemption credits", "publisher": "Iowa Department of Revenue", "kind": "agency_page", "establishes": "A $20 credit for each taxpayer 65 or older.", "claims": [ { "expect": "Add the number of credits for 65 or older and blind and multiply by $20.", "field": "config.senior_credit_per", "value": 20, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [], "notes": [ "The IDR Individual Income FAQ (revenue.iowa.gov/taxes/frequently-asked-questions/individual-income) still describes the pre-2023 $6,000/$12,000 pension exclusion; it is stale and must not be cited.", "The engine's std_deduction_single/mfj (16,100/32,200) are the 2026 federal amounts; with state_base_is_federal_taxable_income they are embedded in the federal taxable income base.", "Capital gain deduction guidance page (revenue.iowa.gov/.../iowa-capital-gain-deduction) returned HTTP 403 to the checker; the IDR flowchart PDF was used instead." ] }, "ID": { "name": "Idaho", "rules": { "rates": { "sources": [ { "url": "https://web.archive.org/web/20260919070716id_/https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/", "title": "Individual Income Tax Rate Schedule", "publisher": "Idaho State Tax Commission (archived copy)", "kind": "agency_page", "establishes": "The latest published schedule (tax year 2025): 0% up to $4,811 single / $9,622 joint, 5.3% above. The engine uses these 2025 thresholds for 2026 until the 2026 figures are published.", "claims": [ { "expect": "$4,811", "field": "brackets.single.0.max", "value": 4811, "status": "proxy", "note": "2025 figure used for 2026" }, { "expect": "$9,622", "field": "brackets.mfj.0.max", "value": 9622, "status": "proxy", "note": "2025 figure used for 2026" }, { "expect": "5.3%", "field": "brackets.single.1.rate", "value": 0.053, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260406041321id_/https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/", "title": "Idaho Code 63-3024", "publisher": "Idaho Legislature (archived copy)", "kind": "statute", "establishes": "The flat 5.3% rate on taxable income above an indexed zero band (statutory base $2,500 single / $5,000 joint).", "claims": [ { "expect": "five and three-tenths percent (5.3%)", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "title": "State Individual Income Tax Rates and Brackets, 2026", "publisher": "Tax Foundation", "kind": "secondary", "establishes": "Idaho taxes income above $4,811 (single) / $9,622 (joint) at 5.30%, with a 0% band below; per the source's footnote (j) these are the 2025 inflation-adjusted bracket widths because 2026 widths were not available at publication.", "claims": [ { "expect": "Idaho (j, m, o, u) 5.30% > $4,811 5.30% > $9,622", "field": "brackets.single.1.min", "value": 4811, "status": "proxy", "note": "Tax Foundation footnote (j): table reflects 2025 bracket widths for inflation-indexed states; engine comment labels $4,811 as the 2026 figure." }, { "expect": "Idaho (j, m, o, u) 5.30% > $4,811 5.30% > $9,622", "field": "brackets.mfj.1.min", "value": 9622, "status": "proxy", "note": "2025 width per footnote (j)." }, { "expect": "Idaho (j, m, o, u) 5.30% > $4,811", "field": "brackets.single.1.rate", "value": 0.053, "status": "match" }, { "expect": "Idaho retroactively reduced its individual income tax rate from 5.695 to 5.3 percent", "status": "phrase" }, { "expect": "Inflation-adjusted bracket widths for 2026 were not available as of publication, so table reflects 2025 inflation-adjusted bracket widths", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260406041449id_/https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3024/", "title": "SECT63 3024", "publisher": "Idaho Legislature (archived copy)", "kind": "statute", "establishes": "Idaho Legislature: \"a head of household, as defined in section 2(b) of the Internal Revenue Code, shall be treated as a joint return\"", "claims": [ { "expect": "a head of household, as defined in section 2(b) of the Internal Revenue Code, shall be treated as a joint return", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The 2026 Idaho 0%-band threshold is not confirmed by any official source fetched; the engine's $4,811/$9,622 appear to be the 2025 values." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "title": "State Individual Income Tax Rates and Brackets, 2026", "publisher": "Tax Foundation", "kind": "secondary", "establishes": "Idaho uses the federal standard deduction ($16,100 single / $32,200 joint for 2026) via its federal starting point.", "claims": [ { "expect": "5.30% > $9,622 $16,100 $32,200", "field": "config.std_deduction_single", "value": 16100, "status": "match" }, { "expect": "5.30% > $9,622 $16,100 $32,200", "field": "config.std_deduction_mfj", "value": 32200, "status": "match" }, { "expect": "Idaho, Iowa, Montana, New Mexico, North Dakota, and South Carolina include the federal standard deduction in their income starting point", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260919070716id_/https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/", "title": "Individual income tax rate schedule", "publisher": "Idaho State Tax Commission (archived copy)", "kind": "agency_page", "establishes": "Idaho State Tax Commission: \"Year 2025 Single At least No more than Tax rate $1 $4,811 0.0% $4,812 5.3%\"", "claims": [ { "expect": "Year 2025 Single At least No more than Tax rate $1 $4,811 0.0% $4,812 5.3%", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260406041449id_/https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3024/", "title": "SECT63 3024", "publisher": "Idaho Legislature (archived copy)", "kind": "statute", "establishes": "Idaho Legislature: \"a head of household, as defined in section 2(b) of the Internal Revenue Code, shall be treated as a joint return\"", "claims": [ { "expect": "a head of household, as defined in section 2(b) of the Internal Revenue Code, shall be treated as a joint return", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260419174425id_/https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_03-02-2026.pdf", "title": "2025 Idaho Form 40 instructions (archived copy)", "publisher": "Idaho State Tax Commission (archived copy)", "kind": "instructions", "establishes": "Idaho's standard deduction worksheet adds the federal additional amount for each taxpayer 65 or older or blind ($1,600, or $2,000 single/head of household, for 2025).", "claims": [ { "expect": "multiply the total number of boxes checked on Form 40, lines 12a and 12b, by $1,600 ($2,000 if single or head of household)", "status": "phrase", "note": "2025 federal amounts; the engine carries the 2026 federal $1,650 / $2,050 (Rev. Proc. 2025-32 below)." } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "For 2026 the federal additional standard deduction for a taxpayer 65 or older is $2,050 unmarried and $1,650 married; Idaho's deduction follows the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "status": "phrase" }, { "expect": "is increased to $2,050 if the individual is also unmarried", "field": "config.std_deduction_aged_add_unmarried", "value": 2050, "status": "match" }, { "expect": "for the aged or the blind is $1,650", "field": "config.std_deduction_aged_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [], "gaps": [], "unsourced": "No official Idaho source could be fetched: tax.idaho.gov and legislature.idaho.gov (and every *.idaho.gov host tried) refuse connections from this host. No secondary source for Idaho's Social Security exemption was verified either." }, "retirement_income": { "sources": [], "gaps": [ "Idaho has no general retirement exclusion; the civil-service retirement deduction is modeled for a public pension flagged as not covered by Social Security (see Public pensions), military pay under its own rule." ], "unsourced": "No official page states in terms that Idaho has no general retirement exclusion; Idaho Code 63-3022A (see Public pensions and Military retirement pay) lists the only retirement benefits Idaho deducts." }, "public_pension": { "sources": [ { "url": "https://web.archive.org/web/20260906190719id_/https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3022A/", "title": "Idaho Code 63-3022A (archived copy)", "publisher": "Idaho Legislature (archived copy)", "kind": "statute", "establishes": "Idaho's retirement benefits deduction covers a civil-service (CSRS) annuity and Idaho police/firefighter pensions outside Social Security for a recipient 65 or older (62 if disabled), up to the maximum Social Security benefit less the Social Security both spouses received, in one deduction with military retirement pay; FERS does not qualify.", "claims": [ { "expect": "If such individual has either attained age sixty-five (65) years", "field": "config.noncov_pension_min_age", "value": 65, "status": "match" }, { "expect": "Civil service retirement system", "status": "phrase" }, { "expect": "in regard to Idaho employment not included in the federal social security retirement system", "status": "phrase" }, { "expect": "This includes retirement benefits paid by the federal employees retirement system or foreign service pension system.", "status": "phrase", "note": "FERS does not qualify; the engine applies the rule only when the caller says the pension was not covered by Social Security." }, { "expect": "shall be reduced by the amount of such federal railroad retirement act and federal social security act retirement benefits received by either the taxpayer or the taxpayer’s spouse", "field": "config.noncov_pension_cap_reduced_by_ss", "value": 1, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_09-29-2025.pdf", "title": "EFO00088 09 29 2025", "publisher": "Idaho State Tax Commission (archived copy)", "kind": "instructions", "establishes": "The retirement benefits deduction cap: $48,216 single / $72,324 joint (2025 figures, the latest published), shared by military and civil-service benefits.", "claims": [ { "expect": "$48,216", "field": "config.noncov_pension_cap_single", "value": 48216, "status": "match" }, { "expect": "$72,324", "field": "config.noncov_pension_cap_mfj", "value": 72324, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "The 62-and-disabled route is modeled from engine 1.5.0 (the disabled input). The engine reads a public pension flagged as not covered by Social Security as a qualifying CSRS or Idaho police/firefighter pension; otherwise public pensions are taxed like other retirement income." ], "unsourced": null }, "roth_conversion": { "sources": [], "gaps": [], "unsourced": "No official Idaho source could be fetched: tax.idaho.gov and legislature.idaho.gov (and every *.idaho.gov host tried) refuse connections from this host." }, "capital_gains": { "sources": [], "gaps": [ "Idaho's capital gains deduction for certain Idaho property is not modeled; engine taxes LTCG as ordinary income." ], "unsourced": "No official Idaho source could be fetched: tax.idaho.gov and legislature.idaho.gov (and every *.idaho.gov host tried) refuse connections from this host." }, "military_retirement": { "sources": [ { "url": "https://web.archive.org/web/2026id_/https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_09-29-2025.pdf", "title": "EFO00088 09 29 2025", "publisher": "Idaho State Tax Commission (archived copy)", "kind": "instructions", "establishes": "Idaho's retirement benefits deduction covers military retirement pay: up to $48,216 single / $72,324 joint (2025 figures), reduced by Social Security received.", "claims": [ { "expect": "If single, enter $48,216 or if married filing jointly, enter $72,324", "status": "phrase" }, { "expect": "$48,216", "field": "config.military_cap", "value": 48216, "status": "match" }, { "expect": "$72,324", "field": "config.military_cap_mfj", "value": 72324, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3022a/", "title": "Sect63 3022a", "publisher": "Idaho Legislature (archived copy)", "kind": "statute", "establishes": "Idaho's retirement benefits deduction covers military retirement pay: up to $48,216 single / $72,324 joint (2025 figures), reduced by Social Security received.", "claims": [ { "expect": "Retirement benefits paid by the United States of America to a retired member of the military services of the United States", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://web.archive.org/web/20260419174425id_/https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_03-02-2026.pdf", "title": "2025 Idaho Form 40 instructions (archived copy)", "publisher": "Idaho State Tax Commission (archived copy)", "kind": "instructions", "establishes": "Idaho Form 40 line 18 takes the federal Schedule 1-A deductions (federal Form 1040 line 13b), which include the enhanced deduction for seniors.", "claims": [ { "expect": "Line 18 Qualified Business Income and Federal Schedule 1-A Deductions Add lines 13a and 13b from federal Form 1040 or 1040-SR and enter the total on this line.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260906190741id_/https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3004/", "title": "Idaho Code 63-3004 (archived copy)", "publisher": "Idaho Legislature (archived copy)", "kind": "statute", "establishes": "For 2026 Idaho's Internal Revenue Code is the Code in effect on January 1, 2026, with no carve-out for the senior deduction.", "claims": [ { "expect": "means the Internal Revenue Code as amended and in effect on the first day of January 2026", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf", "title": "2025 Schedule 1-A (Form 1040), Part V Enhanced Deduction for Seniors", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The senior deduction is $6,000 per taxpayer 65 or older, each reduced by 6% of modified AGI above $75,000 ($150,000 joint); married couples must file jointly to claim it.", "claims": [ { "expect": "Subtract line 34 from $6,000", "field": "config.fed_senior_deduction", "value": 6000, "status": "match" }, { "expect": "Multiply line 33 by 6% (0.06)", "field": "config.fed_senior_phaseout_rate", "value": 0.06, "status": "match" }, { "expect": "Enter $75,000 ($150,000 if married filing jointly)", "field": "config.fed_senior_phaseout_single", "value": 75000, "status": "match", "note": "MFJ $150,000 = config.fed_senior_phaseout_mfj." }, { "expect": "If married, you must file jointly to claim this deduction.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "For 2026 the federal additional standard deduction for a taxpayer 65 or older is $2,050 unmarried and $1,650 married; Idaho's deduction follows the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "status": "phrase" }, { "expect": "is increased to $2,050 if the individual is also unmarried", "field": "config.std_deduction_aged_add_unmarried", "value": 2050, "status": "match" }, { "expect": "for the aged or the blind is $1,650", "field": "config.std_deduction_aged_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "Only the senior part of Schedule 1-A is modeled: the engine has no tips, overtime or car-loan-interest inputs." ], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://web.archive.org/web/20260419174425id_/https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_03-02-2026.pdf", "title": "2025 Form 40 instructions (archived copy)", "publisher": "Idaho State Tax Commission", "kind": "instructions", "establishes": "Idaho's deduction counts the federal boxes for age and blindness.", "claims": [ { "expect": "If born before January 2, 1961, or blind, multiply the total number of boxes checked on Form 40, lines 12a and 12b", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal additional standard deduction for 2026, per condition (age 65 and blindness each count): $2,050 unmarried, $1,650 married. The state takes it where its deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_unmarried", "value": 2050, "status": "match" }, { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260906190719id_/https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3022A/", "title": "Idaho Code 63-3022A (archived copy)", "publisher": "Idaho Legislature", "kind": "statute", "establishes": "The retirement benefits deduction goes to a civil-service or non-covered public retiree at 65, or at 62 if classified as disabled, and to a military retiree who is classified as disabled at any age.", "claims": [ { "expect": "If such individual has either attained age sixty-five (65) years or has attained age sixty-two (62) years and is classified as disabled", "field": "config.noncov_pension_disabled_min_age", "value": 62, "status": "match" }, { "expect": "Is classified as disabled, as defined in subsection (4) of this section;", "field": "config.military_disabled_any_age", "value": 1, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "Idaho Code 63-3024 (legislature.idaho.gov unreachable from this host)", "Idaho STC rate schedule (tax.idaho.gov unreachable from this host)", "HB40 (2025) bill text (legislature.idaho.gov unreachable)" ], "notes": [ "Tax Foundation's 2026 table footnote (j) says Idaho's $4,811/$9,622 are 2025 bracket widths; the engine comment presents them as 2026 values. If Idaho indexed the threshold for 2026, the engine is one year stale (small effect: the 0% band is worth at most ~$255 single).", "idaho.gov hosts do not answer this host; the rate sources are Internet Archive captures of the official pages (original URL inside each link). Other Idaho rules remain without a fetched official source." ] }, "IL": { "name": "Illinois", "rules": { "rates": { "sources": [ { "url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual/il-1040-instr.pdf", "title": "2025 Form IL-1040 Instructions", "publisher": "Illinois Department of Revenue", "kind": "instructions", "establishes": "Illinois taxes net income at a single flat rate of 4.95 percent.", "claims": [ { "expect": "The Illinois income tax rate is 4.95 percent (.0495)", "field": "brackets.single.0.rate", "value": 0.0495, "status": "proxy", "note": "Tax year 2025 instructions; the 4.95% statutory rate is unchanged for 2026 (2026 instructions not yet published)." }, { "expect": "The Illinois income tax rate is 4.95 percent (.0495)", "field": "brackets.mfj.0.rate", "value": 0.0495, "status": "proxy", "note": "Tax year 2025 instructions." } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "Irs releases tax inflation adjustments for tax year 2026 including amendments from the one big beautiful bill", "publisher": "irs.gov", "kind": "legislation", "establishes": "irs.gov: \"for heads of households, the standard deduction will be $24,150\"", "claims": [ { "expect": "for heads of households, the standard deduction will be $24,150", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No 2026-dated official page stating the 4.95% rate was fetched; 35 ILCS 5/201 on ilga.gov timed out." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://tax.illinois.gov/research/publications/bulletins/fy-2026-15.html", "title": "Informational Bulletin FY 2026-15, What's New for Illinois Income Taxes", "publisher": "Illinois Department of Revenue", "kind": "agency_page", "establishes": "The Illinois personal exemption allowance for tax year 2026 is $2,925 per exemption ($5,850 for a joint return with two exemptions).", "claims": [ { "expect": "The personal exemption amount for tax year 2026 will increase to $2,925", "field": "config.std_deduction_single", "value": 2925, "status": "match" }, { "expect": "The personal exemption amount for tax year 2026 will increase to $2,925", "field": "config.std_deduction_mfj", "value": 5850, "status": "match", "note": "$2,925 per exemption x 2 for MFJ." } ], "checked": "2026-09-27" }, { "url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual/il-1040-instr.pdf", "title": "2025 Form IL-1040 Instructions", "publisher": "Illinois Department of Revenue", "kind": "instructions", "establishes": "The exemption allowance is disallowed entirely when federal AGI exceeds $250,000 (single and other non-joint statuses) or $500,000 (married filing jointly).", "claims": [ { "expect": "your federal AGI is greater than $500,000, you are not entitled to an exemption allowance on Line 10", "status": "phrase" }, { "expect": "your federal AGI is greater than $250,000, you are not entitled to an exemption allowance on Line 10", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "Irs releases tax inflation adjustments for tax year 2026 including amendments from the one big beautiful bill", "publisher": "irs.gov", "kind": "legislation", "establishes": "irs.gov: \"for heads of households, the standard deduction will be $24,150\"", "claims": [ { "expect": "for heads of households, the standard deduction will be $24,150", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The $250,000/$500,000 exemption cliff is not modeled by the engine (documented simplification)." ], "unsourced": null }, "senior": { "sources": [ { "url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual/il-1040-instr.pdf", "title": "2025 Form IL-1040 Instructions", "publisher": "Illinois Department of Revenue", "kind": "instructions", "establishes": "Each taxpayer (and spouse on a joint return) age 65 or older adds $1,000 to the Illinois exemption allowance.", "claims": [ { "expect": "were 65 or older, check the appropriate box(es). Multiply the number of boxes checked by $1,000", "field": "config.senior_subtraction_single", "value": 1000, "status": "proxy", "note": "Tax year 2025 instructions; the $1,000 age-65 exemption is a fixed statutory amount." }, { "expect": "were 65 or older, check the appropriate box(es). Multiply the number of boxes checked by $1,000", "field": "config.senior_subtraction_mfj", "value": 2000, "status": "proxy", "note": "$1,000 per box; 2 boxes when both spouses are 65+." }, { "expect": "were 65 or older, check the appropriate box(es)", "field": "config.senior_subtraction_min_age", "value": 65, "status": "proxy" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual/il-1040-instr.pdf", "title": "2025 Form IL-1040 Instructions", "publisher": "Illinois Department of Revenue", "kind": "instructions", "establishes": "Federally taxed Social Security benefits included in federal AGI are subtracted on Form IL-1040 Line 5, so Illinois does not tax Social Security.", "claims": [ { "expect": "Line 5 Social Security benefits and certain retirement plans", "status": "phrase" }, { "expect": "Enter the amount of federally taxed Social Security and retirement income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-120.pdf", "title": "Publication 120, Retirement Income (R-12/25)", "publisher": "Illinois Department of Revenue", "kind": "instructions", "establishes": "Social Security benefits reported on the federal return are subtractable retirement income.", "claims": [ { "expect": "Social Security benefits reported on your U.S. 1040 or 1040-SR, Line 6b", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-120.pdf", "title": "Publication 120, Retirement Income (R-12/25)", "publisher": "Illinois Department of Revenue", "kind": "instructions", "establishes": "Federally taxed distributions from qualified employee benefit plans (including 401(k)), IRAs and SEP plans are fully subtracted, with no age or income limit.", "claims": [ { "expect": "an Individual Retirement Account (IRA) (including amounts rolled over to a Roth IRA)", "status": "phrase" }, { "expect": "You may include early distributions from qualified plans and IRAs", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual/il-1040-instr.pdf", "title": "2025 Form IL-1040 Instructions", "publisher": "Illinois Department of Revenue", "kind": "instructions", "establishes": "Line 5 subtracts federally taxed retirement income from qualified employee benefit plans (including 401(k) plans) and IRAs.", "claims": [ { "expect": "qualified employee benefit plans (including railroad retirement and 401(K) plans) and Individual Retirement Accounts", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-120.pdf", "title": "Publication 120, Retirement Income (R-12/25)", "publisher": "Illinois Department of Revenue", "kind": "instructions", "establishes": "Government retirement and disability plans, including military plans, and state or local governmental 457 deferred compensation are fully subtractable.", "claims": [ { "expect": "a government retirement and government disability plan, including military plans", "status": "phrase" }, { "expect": "a state or local governmental deferred compensation plan paid under IRC Section 457", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-120.pdf", "title": "Publication 120, Retirement Income (R-12/25)", "publisher": "Illinois Department of Revenue", "kind": "instructions", "establishes": "A traditional-to-Roth IRA conversion is federally taxed IRA income that Illinois allows as a Line 5 subtraction, so it is not taxed by Illinois.", "claims": [ { "expect": "including amounts rolled over to a Roth IRA", "status": "phrase" }, { "expect": "converting a traditional IRA to a Roth IRA", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual/il-1040-instr.pdf", "title": "2025 Form IL-1040 Instructions", "publisher": "Illinois Department of Revenue", "kind": "instructions", "establishes": "Illinois starts from federal adjusted gross income and applies the single 4.95% rate, so long-term capital gains are taxed as ordinary income.", "claims": [ { "expect": "Line 1 Adjusted gross income Enter the adjusted gross income from your federal return", "status": "phrase" }, { "expect": "The Illinois income tax rate is 4.95 percent (.0495)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "Illinois has no capital-gains preference; the instructions do not state 'capital gains are taxed as ordinary income' in words, the treatment follows from the federal-AGI starting point and flat rate." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://tax.illinois.gov/research/publications/pubs/retirement-income.html", "title": "Retirement income", "publisher": "Illinois Department of Revenue", "kind": "agency_page", "establishes": "Government retirement income, including military plans, is subtracted from Illinois income.", "claims": [ { "expect": "government retirement, including military plans,", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual/il-1040-instr.pdf", "title": "2025 IL-1040 instructions", "publisher": "Illinois Department of Revenue", "kind": "instructions", "establishes": "A $1,000 exemption for each legally blind taxpayer.", "claims": [ { "expect": "were legally blind, check the appropriate box(es). Multiply the number of boxes checked by $1,000 and enter the amount on Line 10c.", "field": "config.blind_exemption", "value": 1000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "IDOR Q&A 851 (not located)", "35 ILCS 5/204 and 35 ILCS 5/203(a)(2)(F) (ilga.gov timed out from this host)", "tax.illinois.gov 'Does Illinois tax my pension' FAQ (not located; Publication 120 used instead)" ], "notes": [ "2025 IL-1040 instructions show a $2,850 exemption for TY2025; Bulletin FY 2026-15 confirms $2,925 for TY2026 (engine value)." ] }, "IN": { "name": "Indiana", "rules": { "rates": { "sources": [ { "url": "https://www.in.gov/dor/files/dn01.pdf", "title": "Departmental Notice #1: How to Compute Withholding for State and County Income Tax (effective Oct. 1, 2026, R47/10-26)", "publisher": "Indiana Department of Revenue", "kind": "instructions", "establishes": "The Indiana state adjusted gross income tax rate for individuals for 2026 is 2.95%.", "claims": [ { "expect": "For 2026, the state adjusted gross income tax rate for individuals is 2.95%", "field": "brackets.single.0.rate", "value": 0.0295, "status": "match" }, { "expect": "For 2026, the state adjusted gross income tax rate for individuals is 2.95%", "field": "brackets.mfj.0.rate", "value": 0.0295, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.in.gov/dor/i-am-a/individual/seniors/", "title": "Tax Information for Seniors", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "Indiana has no standard deduction; it allows a $1,000 exemption for each exemption claimed on the federal return, which the engine carries as a $1,000 single / $2,000 joint deduction.", "claims": [ { "expect": "$1,000 exemption for each exemption claimed on the federal return", "field": "config.std_deduction_single", "value": 1000, "status": "match" }, { "expect": "$1,000 exemption for each exemption claimed on the federal return", "field": "config.std_deduction_mfj", "value": 2000, "status": "match", "note": "Two exemptions on a joint return." } ], "checked": "2026-09-27" } ], "gaps": [ "Dependent exemptions ($1,500 certain children, $3,000 adopted) are not carried by the engine." ], "unsourced": null }, "senior": { "sources": [ { "url": "https://www.in.gov/dor/i-am-a/individual/seniors/", "title": "Tax Information for Seniors", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "Each taxpayer or spouse age 65 or over gets an extra $1,000 exemption, plus a further $500 per individual age 65+ when federal AGI is under $40,000 ($20,000 married filing separately).", "claims": [ { "expect": "$1,000 exemption for the taxpayer and/or spouse if they are age 65 or over", "field": "config.senior_subtraction_single", "value": 1000, "status": "match" }, { "expect": "$1,000 exemption for the taxpayer and/or spouse if they are age 65 or over", "field": "config.senior_subtraction_mfj", "value": 2000, "status": "match", "note": "Both spouses 65+." }, { "expect": "$1,000 exemption for the taxpayer and/or spouse if they are age 65 or over", "field": "config.senior_subtraction_min_age", "value": 65, "status": "match" }, { "expect": "$500 additional exemption for each individual age 65 or older", "field": "config.senior_subtraction_lowincome_bonus_single", "value": 500, "status": "match" }, { "expect": "$500 additional exemption for each individual age 65 or older", "field": "config.senior_subtraction_lowincome_bonus_mfj", "value": 1000, "status": "match", "note": "Per individual; both spouses 65+." }, { "expect": "if their federal adjusted gross income is less than $40,000 ($20,000 if married filing separately)", "field": "config.senior_subtraction_lowincome_agi", "value": 40000, "status": "match" }, { "expect": "if their federal adjusted gross income is less than $40,000 ($20,000 if married filing separately)", "field": "config.senior_subtraction_lowincome_agi_mfs", "value": 20000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "The Unified Tax Credit for the Elderly is not modeled." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.in.gov/dor/i-am-a/individual/deductions/", "title": "Deductions", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "Social Security and Railroad Retirement Board benefits included in federal income are deducted, so Indiana does not tax Social Security.", "claims": [ { "expect": "Indiana does not tax Social Security and railroad retirement benefits", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.in.gov/dor/i-am-a/individual/seniors/", "title": "Tax Information for Seniors", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "Indiana's retirement-related deductions are limited to civil service annuities, disability retirement, military retirement pay and Social Security/railroad benefits; there is no general exclusion for private pensions, IRA or 401(k) distributions, which are taxed at the flat rate plus county tax.", "claims": [ { "expect": "Civil Service Annuity deduction", "status": "phrase" }, { "expect": "Military Retirement pay deduction", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.in.gov/dor/i-am-a/individual/individual-income-tax-overview/", "title": "Individual Income Tax Overview", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "Indiana computes income from the federal return, allowing most federal items and requiring specific add-backs.", "claims": [ { "expect": "Most expenses and deductions used to calculate your federal taxes are allowed on your Indiana tax return", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page fetched states in words that IRA/401(k)/private pension distributions are taxable; it follows from the absence of any such deduction. The IT-40 booklet (forms.in.gov) returned HTTP 403." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.in.gov/dor/i-am-a/individual/deductions/", "title": "Deductions", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "A civil service (non-military) pension recipient age 62+ may deduct up to $16,000, reduced by Social Security and tier 1 railroad benefits received; other public pensions are taxed like private pensions.", "claims": [ { "expect": "If you received a civil service pension (nonmilitary*) and are at least 62 years of age, then you may be eligible for up to a $16,000 deduction", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The civil service annuity deduction ($16,000, age 62+, reduced by Social Security) is not modeled; public pensions are taxed like other pensions (military pay has its own rule)." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.in.gov/dor/i-am-a/individual/individual-income-tax-overview/", "title": "Individual Income Tax Overview", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "Indiana income follows the federal return, so a traditional-to-Roth conversion included in federal AGI is taxed at the state rate plus county tax, with no retirement deduction available.", "claims": [ { "expect": "Most expenses and deductions used to calculate your federal taxes are allowed on your Indiana tax return", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page fetched addresses Roth conversions specifically; IC 6-3-1-3.5 (iga.in.gov) did not render and the IT-40 booklet returned HTTP 403." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.in.gov/dor/files/dn01.pdf", "title": "Departmental Notice #1: How to Compute Withholding for State and County Income Tax (effective Oct. 1, 2026, R47/10-26)", "publisher": "Indiana Department of Revenue", "kind": "instructions", "establishes": "Indiana applies one flat 2.95% state rate (plus county tax) to adjusted gross income, with no separate capital-gains rate.", "claims": [ { "expect": "the state adjusted gross income tax rate for individuals is 2.95%", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.in.gov/dor/i-am-a/individual/individual-income-tax-overview/", "title": "Individual Income Tax Overview", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "Indiana income is computed from the federal return.", "claims": [ { "expect": "Most expenses and deductions used to calculate your federal taxes are allowed on your Indiana tax return", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page fetched states in words that long-term gains are taxed as ordinary income." ], "unsourced": null }, "local_tax": { "sources": [ { "url": "https://www.in.gov/dor/files/dn01.pdf", "title": "Departmental Notice #1: How to Compute Withholding for State and County Income Tax (effective Oct. 1, 2026, R47/10-26)", "publisher": "Indiana Department of Revenue", "kind": "instructions", "establishes": "Every Indiana county levies a county income tax at the rate for the taxpayer's county of residence on January 1; the published 2026 rates range from 0.5% to 3.0%.", "claims": [ { "expect": "Indiana County Tax Rates: Effective Oct. 1, 2026", "status": "phrase" }, { "expect": "he or she is subject to county tax at the rate corresponding to that Indiana county", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "DOR publishes no statewide average county rate; the engine default local_tax_rate 0.0175 is QuantCalc's population-weighted mean of the January 2026 table (Census vintage-2024), not an official figure.", "The October 2026 edition of DN #1 shows one county changed since January 1, 2026 (Boone, now 0.0171); the effect on the weighted mean is small but it was computed from the January edition.", "That county tax applies to the same base as the state rate (Schedule CT-40 line 1 = IT-40 line 7) was not verifiable: forms.in.gov returned HTTP 403." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.in.gov/dor/files/reference/ib27.pdf", "title": "Ib27", "publisher": "Indiana Department of Revenue", "kind": "instructions", "establishes": "Military retirement pay received by an Indiana resident is deductible in full.", "claims": [ { "expect": "Military retirement pay received by an Indiana resident is deductible in full for Indiana tax", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.in.gov/dor/i-am-a/individual/seniors/", "title": "Tax information for seniors and low-income taxpayers", "publisher": "Indiana Department of Revenue", "kind": "agency_page", "establishes": "A $1,000 exemption for each blind taxpayer.", "claims": [ { "expect": "A $1,000 exemption for the taxpayer and/or spouse if they are blind", "field": "config.blind_exemption", "value": 1000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "IC 6-3-1-3.5 and IC 6-3.6 (iga.in.gov did not render statute text for the checker)", "Schedule CT-40 / IT-40 line references (forms.in.gov returned HTTP 403)", "DN #1 January 2026 edition (R46/01-26): the URL now serves the October 2026 edition (R47/10-26)", "Census co-est2024-alldata POPESTIMATE2024 (not checked; used only for the engine's weighted mean)" ], "notes": [ "DN #1 county table (Oct. 2026 edition) read manually: lowest Porter 0.005, highest Randolph 0.03, Marion 0.0202, Lake 0.015, Allen 0.0159, Hamilton 0.011; rates are listed in a column separate from county names, so no per-county snippet claim is recorded.", "in.gov/dor/files/dn01.pdf is replaced in place by each new edition; the October 2026 edition is what the checker saw." ] }, "KS": { "name": "Kansas", "rules": { "rates": { "sources": [ { "url": "https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0110.html", "title": "K.S.A. 79-32,110 (Resident and nonresident individuals, tax imposed)", "publisher": "Office of Revisor of Statutes, Kansas Legislature", "kind": "statute", "establishes": "For tax year 2024 and later, Kansas taxes resident income at 5.2% up to $23,000 ($46,000 married filing jointly) and 5.58% above that.", "claims": [ { "expect": "For tax year 2024, and all tax years thereafter", "status": "phrase" }, { "expect": "Not over $23,0005.2% of Kansas taxable income", "field": "brackets.single.0.max", "value": 23000, "status": "match" }, { "expect": "5.2% of Kansas taxable income", "field": "brackets.single.0.rate", "value": 0.052, "status": "match" }, { "expect": "$1,196 plus 5.58% of excess over $23,000", "field": "brackets.single.1.rate", "value": 0.0558, "status": "match" }, { "expect": "Not over $46,0005.2% of Kansas taxable income", "field": "brackets.mfj.0.max", "value": 46000, "status": "match" }, { "expect": "$2,392 plus 5.58% of excess over $46,000", "field": "brackets.mfj.1.min", "value": 46000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0119.html", "title": "K.S.A. 79-32,119 (Kansas standard deduction)", "publisher": "Office of Revisor of Statutes, Kansas Legislature", "kind": "statute", "establishes": "For tax year 2024 and later the Kansas standard deduction is $3,605 single and $8,240 married filing jointly.", "claims": [ { "expect": "Single individual filing status, $3,605", "field": "config.std_deduction_single", "value": 3605, "status": "match" }, { "expect": "married filing status, $8,240", "field": "config.std_deduction_mfj", "value": 8240, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0121.html", "title": "K.S.A. 79-32,121 (Kansas exemptions)", "publisher": "Office of Revisor of Statutes, Kansas Legislature", "kind": "statute", "establishes": "Kansas allows a personal exemption of $9,160 for single filers and $18,320 for a married joint return, with no income phase-out.", "claims": [ { "expect": "a personal exemption of $9,160", "field": "config.personal_exemption_single", "value": 9160, "status": "match" }, { "expect": "a personal exemption of $18,320", "field": "config.personal_exemption_mfj", "value": 18320, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260519161328id_/https://ksrevenue.gov/pdf/ip25.pdf", "title": "2025 Kansas individual income tax booklet (archived copy)", "publisher": "Kansas Department of Revenue", "kind": "instructions", "establishes": "The standard deduction rises $850 (single, head of household) or $700 (married) for each box: 65 or older, and blind; heads of household get $6,180. TY2025 figures.", "claims": [ { "expect": "Single 1 2 $ 4,455 $ 5,305 Married Filing Joint 1 2 3 4 $ 8,940 $ 9,640 $10,340 $11,040", "field": "config.std_deduction_aged_add_unmarried", "value": 850, "status": "match" }, { "expect": "Head of Household 1 2 $ 7,030 $ 7,880", "field": "config.std_deduction_aged_add_married", "value": 700, "status": "match" }, { "expect": "Married Filing Joint....................... $8,240 Head of Household....................... $6,180", "field": "config.std_deduction_hoh", "value": 6180, "status": "match" }, { "expect": "If your filing status is Head of Household, you are allowed an additional exemption of $2,320.", "field": "config.personal_exemption_hoh", "value": 11480, "status": "match", "note": "$9,160 personal exemption plus the $2,320 head-of-household exemption (dependents' exemptions are not modeled)." } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0117.html", "title": "K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications)", "publisher": "Office of Revisor of Statutes, Kansas Legislature", "kind": "statute", "establishes": "For tax years beginning after December 31, 2023, all Social Security benefits included in federal AGI are subtracted, with no income limit.", "claims": [ { "expect": "For all taxable years beginning after December 31, 2023, amounts received as benefits under the federal social security act that are included in federal adjusted gross income of a taxpayer", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0117.html", "title": "K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications)", "publisher": "Office of Revisor of Statutes, Kansas Legislature", "kind": "statute", "establishes": "Kansas AGI starts from federal AGI and the subtraction list contains no general exclusion for private pensions, IRAs or 401(k) plans, so those distributions are taxed in full.", "claims": [ { "expect": "The Kansas adjusted gross income of an individual means such individual's federal adjusted gross income for the taxable year, with the modifications specified in this section", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page could be fetched that states in words that private pension/IRA income is taxable; the rule follows from the absence of a subtraction in K.S.A. 79-32,117(c). KDOR's income tax booklet (ksrevenue.gov) was unreachable from the checker (connection timeout)." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.ksrevisor.gov/statutes/chapters/ch74/074_049_0023.html", "title": "K.S.A. 74-4923 (KPERS benefits exempt from taxes)", "publisher": "Office of Revisor of Statutes, Kansas Legislature", "kind": "statute", "establishes": "KPERS annuities and benefits are exempt from any Kansas state tax.", "claims": [ { "expect": "Any annuity, benefits, funds, property or rights created by, or accruing to any person under the provisions of K.S.A. 74-4901", "status": "phrase" }, { "expect": "shall be exempt from any tax of the state of Kansas", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0117.html", "title": "K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications)", "publisher": "Office of Revisor of Statutes, Kansas Legislature", "kind": "statute", "establishes": "Federal civil service annuities, federal and military retirement benefits, and amounts exempt under other Kansas law (such as KPERS) are subtracted from federal AGI without a dollar cap.", "claims": [ { "expect": "Amounts received as annuities under the federal civil service retirement system", "status": "phrase" }, { "expect": "specifically exempt from Kansas income taxation under the laws of the state of Kansas", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0117.html", "title": "K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications)", "publisher": "Office of Revisor of Statutes, Kansas Legislature", "kind": "statute", "establishes": "Kansas AGI starts from federal AGI, so the taxable amount of a traditional-to-Roth conversion is taxed as ordinary income; no subtraction applies.", "claims": [ { "expect": "means such individual's federal adjusted gross income for the taxable year", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0117.html", "title": "K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications)", "publisher": "Office of Revisor of Statutes, Kansas Legislature", "kind": "statute", "establishes": "Long-term capital gains included in federal AGI stay in Kansas AGI and are taxed at the ordinary bracket rates; the statute has no general capital-gain exclusion.", "claims": [ { "expect": "means such individual's federal adjusted gross income for the taxable year", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0110.html", "title": "K.S.A. 79-32,110 (Resident and nonresident individuals, tax imposed)", "publisher": "Office of Revisor of Statutes, Kansas Legislature", "kind": "statute", "establishes": "The rate schedule applies to all Kansas taxable income; there is no separate capital-gains rate.", "claims": [ { "expect": "5.2% of Kansas taxable income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://web.archive.org/web/20260519161328id_/https://ksrevenue.gov/pdf/ip25.pdf", "title": "Ip25", "publisher": "Kansas Department of Revenue (archived copy)", "kind": "instructions", "establishes": "Military retirement pay from the federal government is subtracted from Kansas income.", "claims": [ { "expect": "by the federal government or for service in the United States Armed", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://web.archive.org/web/20260519161328id_/https://ksrevenue.gov/pdf/ip25.pdf", "title": "2025 Kansas individual income tax booklet (archived copy)", "publisher": "Kansas Department of Revenue", "kind": "instructions", "establishes": "The same per-box amount for blindness.", "claims": [ { "expect": "Single 1 2 $ 4,455 $ 5,305 Married Filing Joint 1 2 3 4 $ 8,940 $ 9,640 $10,340 $11,040", "field": "config.blind_std_add_unmarried", "value": 850, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "KDOR Schedule S instructions", "KDOR \"Individuals making contributions to KPERS\" guidance", "Tax Foundation 2026; KS DOR" ], "notes": [ "All ksrevenue.gov URLs (KDOR income tax booklet, K-40, Schedule S) timed out at connect from the checker host, so only ksrevisor.gov statutes are cited. Re-check KDOR from another network if agency instructions are wanted.", "Engine comment cites K.S.A. 79-32,117(c) for the KPERS exemption; the operative exemption is K.S.A. 74-4923(b), reached through 79-32,117(c)(ii) ('specifically exempt from Kansas income taxation under the laws of the state of Kansas'). Federal civil-service/military retirement is 79-32,117(c)(vii).", "K.S.A. 79-32,110 shows no 2026-specific rate change; the schedule applies 'for tax year 2024, and all tax years thereafter'." ] }, "KY": { "name": "Kentucky", "rules": { "rates": { "sources": [ { "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf", "title": "2026 Kentucky Withholding Tax Formula (42A003(TCF)(10-2025))", "publisher": "Kentucky Department of Revenue", "kind": "instructions", "establishes": "For 2026 Kentucky applies a flat 3.5% rate to taxable income.", "claims": [ { "expect": "2026 Kentucky Tax Rate: 3.5% of taxable income", "field": "brackets.single.0.rate", "value": 0.035, "status": "match" }, { "expect": "3.5% Kentucky flat tax rate", "field": "brackets.mfj.0.rate", "value": 0.035, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://revenue.ky.gov/News/Pages/Kentucky-DOR-Announces-2026-Standard-Deduction.aspx", "title": "Kentucky DOR Announces 2026 Standard Deduction", "publisher": "Kentucky Department of Revenue", "kind": "agency_page", "establishes": "The inflation-adjusted Kentucky standard deduction for 2026 is $3,360 (KRS 141.081).", "claims": [ { "expect": "the standard deduction for 2026 is $3,360", "field": "config.std_deduction_single", "value": 3360, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf", "title": "2026 Kentucky Withholding Tax Formula (42A003(TCF)(10-2025))", "publisher": "Kentucky Department of Revenue", "kind": "instructions", "establishes": "The 2026 Kentucky standard deduction used in withholding is $3,360.", "claims": [ { "expect": "2026 Kentucky Standard Deduction: $3,360", "field": "config.std_deduction_single", "value": 3360, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://revenue.ky.gov/Forms/740%20Packet%20Instructions.pdf", "title": "2025 Kentucky Individual Income Tax Forms (Form 740 instructions packet)", "publisher": "Kentucky Department of Revenue", "kind": "instructions", "establishes": "A joint Kentucky return gets only one standard deduction, so the married-filing-jointly amount equals the single amount.", "claims": [ { "expect": "If filing a joint return, only one $3,270 standard deduction is allowed", "status": "phrase", "note": "The TY2025 packet states the one-deduction rule with the 2025 amount ($3,270); the 2026 amount is $3,360 per the DOR announcement." } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://revenue.ky.gov/Forms/740%20Packet%20Instructions.pdf", "title": "2025 Kentucky Individual Income Tax Forms (Form 740 instructions packet)", "publisher": "Kentucky Department of Revenue", "kind": "instructions", "establishes": "Social Security benefits are fully exempt from Kentucky income tax under KRS 141.019(1)(e).", "claims": [ { "expect": "Social Security income, which was already exempt from Kentucky taxation prior to the federal updates, remains exempt under KRS 141.019(1)(e)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://revenue.ky.gov/Forms/Schedule%20P%20(2025).pdf", "title": "Schedule P (2025), Kentucky Pension Income Exclusion (42A740-P)", "publisher": "Kentucky Department of Revenue", "kind": "instructions", "establishes": "Each taxpayer may exclude up to $31,110 of pension, annuity, IRA and 401(k) income, computed separately for each spouse, with no age or income test.", "claims": [ { "expect": "Enter the lesser of the amount on line 2 or $31,110", "field": "config.retirement_income_exclusion_single", "value": 31110, "status": "match" }, { "expect": "This exclusion is for each taxpayer", "status": "phrase", "note": "Engine MFJ cap is 2 x $31,110 because the exclusion is per taxpayer." }, { "expect": "All pension and retirement income paid under a written retirement plan is eligible for exclusion", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://revenue.ky.gov/Forms/740%20Packet%20Instructions.pdf", "title": "2025 Kentucky Individual Income Tax Forms (Form 740 instructions packet)", "publisher": "Kentucky Department of Revenue", "kind": "instructions", "establishes": "Other pension and annuity income is excludable up to $31,110 per taxpayer.", "claims": [ { "expect": "100% excludable up to $31,110 per taxpayer", "field": "config.retirement_income_exclusion_single", "value": 31110, "status": "proxy", "note": "TY2025 packet; the $31,110 cap is a fixed statutory amount (not indexed), so it is the same for 2026." } ], "checked": "2026-09-27" } ], "gaps": [ "The 2026 Schedule P is not yet published; the $31,110 cap is sourced from the TY2025 forms. KRS 141.019 itself could not be fetched (apps.legislature.ky.gov timed out).", "The engine's MFJ cap of $62,220 is 2 x $31,110, derived from the per-taxpayer rule; no page prints $62,220." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://revenue.ky.gov/Forms/Schedule%20P%20(2025).pdf", "title": "Schedule P (2025), Kentucky Pension Income Exclusion (42A740-P)", "publisher": "Kentucky Department of Revenue", "kind": "instructions", "establishes": "Federal, Kentucky state and local government pensions share the $31,110 exclusion, except that the portion attributable to service credit earned before January 1, 1998 is fully excludable (the engine does not model the pre-1998 portion).", "claims": [ { "expect": "You are limited to $31,110 in excludable retirement", "field": "config.retirement_income_exclusion_single", "value": 31110, "status": "match" }, { "expect": "Your entire pension attributable to service credit earned before January 1, 1998", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The pre-1998 service-credit full exclusion is not modeled by the engine." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://revenue.ky.gov/Forms/740%20Packet%20Instructions.pdf", "title": "2025 Kentucky Individual Income Tax Forms (Form 740 instructions packet)", "publisher": "Kentucky Department of Revenue", "kind": "instructions", "establishes": "Income from converting a traditional IRA to a Roth IRA is eligible for the per-taxpayer pension income exclusion, so the engine pools it with distributions against the $31,110 cap.", "claims": [ { "expect": "income received from converting a regular IRA to a Roth IRA", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://revenue.ky.gov/Forms/740%20Packet%20Instructions.pdf", "title": "2025 Kentucky Individual Income Tax Forms (Form 740 instructions packet)", "publisher": "Kentucky Department of Revenue", "kind": "instructions", "establishes": "Kentucky starts from federal adjusted gross income, so long-term capital gains are taxed at the flat rate like other income.", "claims": [ { "expect": "Line 5, Federal Adjusted Gross Income Enter the total amount of your federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page states in words that long-term gains get no preferential rate; the treatment follows from the federal-AGI starting point and the single flat rate." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://revenue.ky.gov/Individual/Pages/Military-Tax-Issues.aspx", "title": "Military Tax Issues", "publisher": "Kentucky Department of Revenue", "kind": "agency_page", "establishes": "Kentucky has no military-specific exclusion: military retirement pay is pension income under the general $31,110 exclusion (service credit earned before 1998 is fully excludable, which the engine does not model).", "claims": [ { "expect": "Kentucky allows a pension income exclusion of up to $31,110", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://revenue.ky.gov/Forms/Schedule%20P%20(2025).pdf", "title": "Schedule P (2025)", "publisher": "Kentucky Department of Revenue", "kind": "instructions", "establishes": "Kentucky has no military-specific exclusion: military retirement pay is pension income under the general $31,110 exclusion (service credit earned before 1998 is fully excludable, which the engine does not model).", "claims": [ { "expect": "attributable to service credit earned before January 1, 1998", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://revenue.ky.gov/Forms/Schedule%20ITC%20(2025).pdf", "title": "2025 Schedule ITC", "publisher": "Kentucky Department of Revenue", "kind": "instructions", "establishes": "A $40 credit for each taxpayer 65 or older.", "claims": [ { "expect": "If you were 65 on or before 12/31/2025, enter 40", "field": "config.senior_credit_per", "value": 40, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://revenue.ky.gov/Forms/Schedule%20ITC%20(2025).pdf", "title": "2025 Schedule ITC", "publisher": "Kentucky Department of Revenue", "kind": "instructions", "establishes": "A $40 credit for each legally blind taxpayer.", "claims": [ { "expect": "If you were legally blind on 12/31/2025, enter 40", "field": "config.blind_credit", "value": 40, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "KRS 141.019", "KY HB1 (2025) cut flat 4.0%->3.5% eff 1/1/26", "HB146 (raise to $41,110) DIED at sine die 2025" ], "notes": [ "apps.legislature.ky.gov (statutes and bill records) timed out at connect from the checker host, so no KRS text or HB 1 bill page is cited; all KY sources are revenue.ky.gov.", "The 2026 Schedule P no longer repeats the 'converting a regular IRA to a Roth IRA' sentence (the 2025 Schedule P page 2 omits it); the sentence is in the 2025 Form 740 instructions packet.", "The 740 Packet Instructions URL is not year-stamped and is likely to be overwritten with the 2026 packet; re-check its snippets after the 2026 forms publish." ] }, "LA": { "name": "Louisiana", "rules": { "rates": { "sources": [ { "url": "https://dam.ldr.la.gov/taxforms/IT540ESi-2026.pdf", "title": "2026 Estimated Tax Voucher for Individuals, Instructions (IT-540ES)", "publisher": "Louisiana Department of Revenue", "kind": "instructions", "establishes": "For 2026 Louisiana computes individual income tax at a flat 3% rate.", "claims": [ { "expect": "Beginning January 1, 2026, the individual income tax is computed at a tax rate of 3 percent", "field": "brackets.single.0.rate", "value": 0.03, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://dam.ldr.la.gov/lawspolicies/RIB-25-012-Louisiana-Individual-Income-Tax-Reform-1.pdf", "title": "Revenue Information Bulletin 25-012: Louisiana Individual Income Tax Reform", "publisher": "Louisiana Department of Revenue", "kind": "agency_page", "establishes": "Act 11 of the 2024 Third Extraordinary Session replaced the graduated brackets with a flat 3% rate for all filing statuses for tax years 2025 and after.", "claims": [ { "expect": "Act 11 repeals the graduated rates and brackets for individuals in favor of a flat 3% tax rate applicable to all taxable income", "field": "brackets.mfj.0.rate", "value": 0.03, "status": "match" }, { "expect": "Tax Years 2025 and After 3% 3% 3%", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://dam.ldr.la.gov/taxforms/IT540ESi-2026.pdf", "title": "2026 Estimated Tax Voucher for Individuals, Instructions (IT-540ES)", "publisher": "Louisiana Department of Revenue", "kind": "instructions", "establishes": "The CPI-indexed 2026 Louisiana standard deduction is $12,875 single and $25,750 married filing jointly.", "claims": [ { "expect": "Single $12,875", "field": "config.std_deduction_single", "value": 12875, "status": "match" }, { "expect": "Married Filing Joint $25,750", "field": "config.std_deduction_mfj", "value": 25750, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://dam.ldr.la.gov/lawspolicies/RIB-25-012-Louisiana-Individual-Income-Tax-Reform-1.pdf", "title": "Revenue Information Bulletin 25-012: Louisiana Individual Income Tax Reform", "publisher": "Louisiana Department of Revenue", "kind": "agency_page", "establishes": "Act 11 set the standard deduction at $12,500 single ($25,000 joint), indexed to CPI-U from January 1, 2026, and repealed the additional exemptions for persons over 65.", "claims": [ { "expect": "increasing it from $4,500 to $12,500", "status": "phrase" }, { "expect": "with the first adjustments occurring on January 1, 2026", "status": "phrase" }, { "expect": "The additional exemptions for dependents, blind persons, and persons over age 65 were repealed", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf", "title": "2025 IT-540 instructions", "publisher": "Louisiana Department of Revenue", "kind": "instructions", "establishes": "Heads of household take the joint standard deduction; the 2024 reform repealed the extra exemptions for 65+, blind and dependents.", "claims": [ { "expect": "$25,000 for individuals filing married filing joint, qualifying surviving spouse and head of household.", "field": "config.std_deduction_hoh", "value": 25750, "status": "proxy", "note": "2025 figure; 2026 is indexed to $25,750 like the joint amount" }, { "expect": "repealed the exemption for an additional $1,000 deduction for persons 65 and older, blind, and dependents.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf", "title": "2025 Louisiana Resident Income Tax Return Instructions (IT-540)", "publisher": "Louisiana Department of Revenue", "kind": "instructions", "establishes": "Social Security benefits taxed on the federal return are exempt from Louisiana tax (Schedule E code 07E).", "claims": [ { "expect": "Social security benefits that are taxed on your federal return are exempt from Louisiana tax", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf", "title": "2025 Louisiana Resident Income Tax Return Instructions (IT-540)", "publisher": "Louisiana Department of Revenue", "kind": "instructions", "establishes": "Each taxpayer age 65 or older may exempt up to $12,000 of pension, annuity and IRA income reported on federal Form 1040 lines 4b and 5b; on a joint return each spouse's own retirement income draws that spouse's $12,000.", "claims": [ { "expect": "Up to $12,000 of your annual retirement income may be exempted from state taxation", "field": "config.retirement_income_exclusion_single", "value": 12000, "status": "proxy", "note": "TY2025 instructions. Act 11 CPI-indexes this amount from January 1, 2026, but LDR has published no 2026 figure; the engine keeps the $12,000 enacted amount." }, { "expect": "you are 65 years of age or older", "field": "config.retirement_exclusion_min_age", "value": 65, "status": "match" }, { "expect": "up to $12,000 of the annual retirement income that each taxpayer receives may be exempt", "status": "phrase" }, { "expect": "Maximum exemption for individuals 65 or older $12,000 $12,000", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dam.ldr.la.gov/lawspolicies/RIB-25-012-Louisiana-Individual-Income-Tax-Reform-1.pdf", "title": "Revenue Information Bulletin 25-012: Louisiana Individual Income Tax Reform", "publisher": "Louisiana Department of Revenue", "kind": "agency_page", "establishes": "Act 11 raised the annual retirement income exemption for individuals 65 or older from $6,000 to $12,000 per person, CPI-indexed from January 1, 2026.", "claims": [ { "expect": "raising it from $6,000 to $12,000 per person", "field": "config.retirement_income_exclusion_single", "value": 12000, "status": "match", "note": "Enacted base amount; the 2026 CPI-adjusted figure has not been published." }, { "expect": "individuals aged 65 or older", "field": "config.retirement_exclusion_min_age", "value": 65, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "No LDR publication of the 2026 CPI-adjusted retirement exemption was found; the engine uses the $12,000 enacted amount (a CPI-adjusted figure would be higher).", "The MFJ cap of $24,000 is 2 x $12,000 per spouse; no page prints $24,000." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf", "title": "2025 Louisiana Resident Income Tax Return Instructions (IT-540)", "publisher": "Louisiana Department of Revenue", "kind": "instructions", "establishes": "Louisiana State Employees', State Teachers' and federal retirement benefits (Schedule E codes 02E, 03E, 04E) are exempt in full, separately from the $12,000 age-65 exemption.", "claims": [ { "expect": "02E - Louisiana State Employees' Retirement Benefits", "status": "phrase" }, { "expect": "03E - Louisiana State Teachers' Retirement Benefits", "status": "phrase" }, { "expect": "04E - Federal Retirement Benefits", "status": "phrase" }, { "expect": "Do not include retirement benefits that are coded as 02E, 03E, 04E, or 05E", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/individual-income-tax/is-there-a-list-of-retirement-system-benefits-that-may-be-excluded-from-louisiana-income-tax/", "title": "Is there a list of retirement system benefits that may be excluded from louisiana income tax", "publisher": "Louisiana Department of Revenue", "kind": "agency_page", "establishes": "Louisiana Department of Revenue: \"R.S. 11:405 Louisiana State Employees\" (and 1 more quoted passage)", "claims": [ { "expect": "R.S. 11:405 Louisiana State Employees", "status": "phrase" }, { "expect": "Federal retirement benefits received by federal retirees, both military and nonmilitary, may be excluded from Louisiana taxable income.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf", "title": "2025 Louisiana Resident Income Tax Return Instructions (IT-540)", "publisher": "Louisiana Department of Revenue", "kind": "instructions", "establishes": "Annual retirement income is any pension, annuity or IRA distribution reported on federal Form 1040 lines 4b and 5b, which includes the taxable amount of a traditional-to-Roth conversion; the engine lets a conversion at 65+ draw the $12,000 exemption.", "claims": [ { "expect": "any distributions from a pension, an annuity, or an individual retirement arrangement (IRA) that you receive and report on Federal Form 1040 or 1040-SR, Lines 4b and 5b", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No LDR page addresses Roth conversions explicitly; eligibility follows from the lines 4b/5b definition. The engine's per-payee rule cites LAC 61:I.1311, which could not be fetched." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://dam.ldr.la.gov/lawspolicies/RIB-25-012-Louisiana-Individual-Income-Tax-Reform-1.pdf", "title": "Revenue Information Bulletin 25-012: Louisiana Individual Income Tax Reform", "publisher": "Louisiana Department of Revenue", "kind": "agency_page", "establishes": "Act 11 repealed the Louisiana net capital gain deduction, so capital gains are taxed at the flat 3% rate like other income.", "claims": [ { "expect": "La. R.S. 47:293(9)(a)(xvii) - the net capital gain deduction", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf", "title": "2025 Louisiana Resident Income Tax Return Instructions (IT-540)", "publisher": "Louisiana Department of Revenue", "kind": "instructions", "establishes": "The Louisiana return starts from federal AGI and the remaining capital-gain deduction is limited to sales of Louisiana businesses perfected before January 1, 2025.", "claims": [ { "expect": "Enter the amount of your Federal Adjusted Gross Income (Federal AGI)", "status": "phrase" }, { "expect": "This deduction is limited to those with installment and perfected sales prior to January 1, 2025", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/individual-income-tax/is-there-a-list-of-retirement-system-benefits-that-may-be-excluded-from-louisiana-income-tax/", "title": "Is there a list of retirement system benefits that may be excluded from louisiana income tax", "publisher": "Louisiana Department of Revenue", "kind": "agency_page", "establishes": "Federal retirement benefits, military and nonmilitary, and military survivor benefits are excluded from Louisiana income.", "claims": [ { "expect": "Federal retirement benefits received by federal retirees, both military and nonmilitary, may be excluded from Louisiana taxable income.", "status": "phrase" }, { "expect": "Federal benefits received from a military survivor benefit plan may also be excluded.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "LDR's own 2026 withholding tables (2601EMR014, La. R.S. 47:294)", "R-1306 (1-26)", "RIB 26-005", "La. R.S. 47:44.1", "LAC 61:I.1311" ], "notes": [ "The 2026 standard deduction ($12,875/$25,750) is confirmed by the 2026 IT-540ES instructions; the withholding emergency rule and R-1306 cited in the engine comment were not found at any fetchable URL.", "www.legis.la.gov (statutes) timed out at connect from the checker host, so no La. R.S. text is cited.", "Public pensions: the IT-540 instructions exempt LASERS, TRSL and federal retirement benefits in full (codes 02E-04E), but the engine config has public_pension_fully_exempt = 0 for LA, so such pensions are treated under the $12,000 age-65 cap. The engine comment acknowledges this ('not split'). This under-excludes for public retirees; not recorded as a numeric mismatch.", "The IT-540 instructions describe the 06E worksheet per spouse (Line 1(a) taxpayer, Line 1(b) spouse), consistent with the engine's exclusion_cap_per_taxpayer." ] }, "MA": { "name": "Massachusetts", "rules": { "rates": { "sources": [ { "url": "https://www.mass.gov/info-details/tax-rates", "title": "Tax rates (Massachusetts DOR)", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "Massachusetts taxes wages, interest, dividends, other income and most long-term capital gains at a flat 5.00%, with a 4% surtax on income over $1,107,750 in tax year 2026; short-term gains are 8.5% and collectibles 12%.", "claims": [ { "expect": "Long term capital gains from dividends, interest, wages, and other income 5.00%", "field": "brackets.single.0.rate", "value": 0.05, "status": "match" }, { "expect": "Tax year 2026: For income exceeding $1,107,750, there is an additional surtax of 4%", "field": "config.top_surtax_threshold", "value": 1107750, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.mass.gov/info-details/tax-treatment-of-government-pensions", "title": "Tax treatment of government pensions", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "Massachusetts Department of Revenue: \"Distributions made to you from a Massachusetts state and local employee contributory plan are excluded from Massachusetts gross income even though they are included in federal gross income.\" (and 1 more quoted passage)", "claims": [ { "expect": "Distributions made to you from a Massachusetts state and local employee contributory plan are excluded from Massachusetts gross income even though they are included in federal gross income.", "status": "phrase" }, { "expect": "Distributions made to you from a federal employee contributory plan are excluded from Massachusetts gross income.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.mass.gov/info-details/personal-income-tax-exemptions", "title": "Personal income tax exemptions (Massachusetts DOR)", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "Massachusetts allows a personal exemption of $4,400 (single/MFS), $6,800 (head of household) or $8,800 (married filing jointly), plus $700 per taxpayer age 65 or older.", "claims": [ { "expect": "The amount of personal exemptions you're allowed depends on the filing status you claimed", "status": "phrase" }, { "expect": "$4,400", "field": "config.std_deduction_single", "value": 4400, "status": "match", "note": "Engine carries the personal exemption in the std_deduction field." }, { "expect": "$8,800", "field": "config.std_deduction_mfj", "value": 8800, "status": "match" }, { "expect": "$6,800", "field": "config.std_deduction_hoh", "value": 6800, "status": "match" }, { "expect": "You're allowed a $700 exemption if you're age 65 or older", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.mass.gov/info-details/tax-information-for-seniors-and-retirees", "title": "Massachusetts tax information for seniors and retirees", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "Social Security benefits are excluded from Massachusetts gross income.", "claims": [ { "expect": "Massachusetts gross income doesn't include Social Security benefits", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income", "title": "Differences Between MA and Federal Tax Law for Personal Income", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "Social Security benefits are not included in Massachusetts income even when federally taxable.", "claims": [ { "expect": "Social Security benefits are not included in Massachusetts income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.mass.gov/info-details/tax-information-for-seniors-and-retirees", "title": "Massachusetts tax information for seniors and retirees", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "Private pension, annuity, 401(k) and traditional IRA distributions are taxable in Massachusetts at the 5% rate, with no age-based exclusion.", "claims": [ { "expect": "Income from most private pensions or annuity plans is taxable in Massachusetts but many government pensions are exempt", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income", "title": "Differences Between MA and Federal Tax Law for Personal Income", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "Traditional IRA contributions are not deductible for Massachusetts, so IRA distributions are taxable only above previously taxed (MA-basis) contributions.", "claims": [ { "expect": "Contributions are not deductible for Massachusetts personal income tax purposes", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "Engine taxes traditional IRA distributions in full; Massachusetts excludes the recovery of previously taxed (non-deductible for MA) contributions. The engine has no MA IRA-basis input." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.mass.gov/info-details/tax-treatment-of-government-pensions", "title": "Tax treatment of government pensions (Massachusetts DOR)", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "Distributions from Massachusetts state/local and federal contributory pensions are excluded from Massachusetts gross income.", "claims": [ { "expect": "Distributions made to you from a Massachusetts state and local employee contributory plan are excluded from Massachusetts gross income", "status": "phrase" }, { "expect": "Distributions made to you from a federal employee contributory plan are excluded from Massachusetts gross income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income", "title": "Differences Between MA and Federal Tax Law for Personal Income", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "Pensions paid by the Commonwealth and its cities and towns and contributory plans of other states and the federal government are excluded from Massachusetts income.", "claims": [ { "expect": "Pensions eligible for the exclusion include those paid by the Commonwealth and its cities and towns, contributory plans of other states, and contributory plans of the federal government", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.mass.gov/info-details/tax-treatment-of-non-government-pensions", "title": "Tax treatment of non-government pensions and retirement plans (Massachusetts DOR)", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "The taxable part of a traditional-to-Roth conversion included in federal gross income is included in Massachusetts gross income, except for Massachusetts previously taxed contributions.", "claims": [ { "expect": "Any taxable parts of rollovers included in federal gross income is also included in Massachusetts gross income, except for Massachusetts previously taxed contributions", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "MA previously-taxed-contribution basis is not modeled (engine taxes the full federally taxable conversion)." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income", "title": "Differences Between MA and Federal Tax Law for Personal Income", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "Massachusetts taxes most long-term capital gains at the same 5% rate as ordinary income (collectibles 12% with a 50% deduction; short-term gains 8.5%).", "claims": [ { "expect": "Massachusetts taxes most long-term gains at 5%", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.mass.gov/info-details/tax-rates", "title": "Tax rates (Massachusetts DOR)", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "Long-term gains are taxed at 5.00%; short-term gains at 8.5%; collectibles at 12.00%; all subject to the 4% surtax above the threshold.", "claims": [ { "expect": "Long term capital gains from dividends, interest, wages, and other income 5.00%", "field": "brackets.single.0.rate", "value": 0.05, "status": "match" }, { "expect": "Short-term capital gains from the sale or exchange of capital assets 8.5%", "status": "phrase" }, { "expect": "Long-term gains from sale or exchange of collectibles 12.00%", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The engine's LTCG input is taxed at 5%; 8.5% short-term and 12% collectibles rates are not modeled." ], "unsourced": null }, "surtax": { "sources": [ { "url": "https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income", "title": "Massachusetts 4% Surtax on Taxable Income", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "A 4% surtax applies to Massachusetts taxable income above an inflation-indexed threshold of $1,107,750 for tax year 2026.", "claims": [ { "expect": "pay an additional 4% surtax on taxable income that exceeds the surtax threshold", "field": "config.top_surtax_rate", "value": 0.04, "status": "match" }, { "expect": "Tax year 2026 is $1,107,750", "field": "config.top_surtax_threshold", "value": 1107750, "status": "match" }, { "expect": "This surtax threshold increases annually for inflation", "field": "config.top_surtax_threshold_indexed", "value": 1, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.mass.gov/info-details/tax-treatment-of-government-pensions-in-massachusetts", "title": "Tax treatment of government pensions in massachusetts", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "US military pensions are excluded from Massachusetts gross income.", "claims": [ { "expect": "U.S. military pensions, which are included in federal gross income, are excluded from Massachusetts gross income.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://www.mass.gov/info-details/personal-income-tax-exemptions", "title": "Personal income tax exemptions", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "Massachusetts Department of Revenue: \"Single $4,400 Married filing separate $4,400 Head of household $6,800 Married filing joint $8,800\" (and 1 more quoted passage)", "claims": [ { "expect": "Single $4,400 Married filing separate $4,400 Head of household $6,800 Married filing joint $8,800", "status": "phrase" }, { "expect": "You're allowed a $700 exemption if you're age 65 or older before the end of the year.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.mass.gov/info-details/personal-income-tax-exemptions", "title": "Personal income tax exemptions", "publisher": "Massachusetts Department of Revenue", "kind": "agency_page", "establishes": "A $2,200 exemption for each legally blind taxpayer.", "claims": [ { "expect": "You're allowed a $2,200 exemption if you or your spouse is legally blind at the end of the taxable year.", "field": "config.blind_exemption", "value": 2200, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "MA DOR draft 2026 withholding methods (not located; the $1,107,750 2026 threshold is confirmed on the mass.gov surtax page instead)", "Fair Share amendment indexing wording 'by the same method used for federal income-tax brackets' (malegislature.gov timed out for the checker; the DOR page confirms annual inflation indexing)" ], "notes": [ "mass.gov HTML pages load only through the checker's headless-browser fallback; mass.gov /doc/.../download PDFs fail (download instead of page), and malegislature.gov timed out.", "The $700 age-65+ exemption exists but the engine carries no MA senior field, so no senior family is included." ] }, "MD": { "name": "Maryland", "rules": { "rates": { "sources": [ { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-105&enactments=false", "title": "Tax-General § 10-105 (State income tax rates)", "publisher": "Maryland General Assembly (Annotated Code of Maryland)", "kind": "statute", "establishes": "Maryland's ten-bracket individual rate schedule (2% to 6.50%) with separate thresholds for single/MFS filers and for joint/HOH/surviving-spouse filers, plus an additional 2% tax on net capital gain when federal AGI exceeds $350,000.", "claims": [ { "expect": "2% of Maryland taxable income of $1 through $1,000", "field": "brackets.single.0.max", "value": 1000, "status": "match" }, { "expect": "3% of Maryland taxable income of $1,001 through $2,000", "field": "brackets.single.1.max", "value": 2000, "status": "match" }, { "expect": "4% of Maryland taxable income of $2,001 through $3,000", "field": "brackets.single.2.max", "value": 3000, "status": "match" }, { "expect": "4.75% of Maryland taxable income of $3,001 through $100,000", "field": "brackets.single.3.max", "value": 100000, "status": "match" }, { "expect": "5% of Maryland taxable income of $100,001 through $125,000", "field": "brackets.single.4.max", "value": 125000, "status": "match" }, { "expect": "5.25% of Maryland taxable income of $125,001 through $150,000", "field": "brackets.single.5.max", "value": 150000, "status": "match" }, { "expect": "5.5% of Maryland taxable income of $150,001 through $250,000", "field": "brackets.single.6.max", "value": 250000, "status": "match" }, { "expect": "5.75% of Maryland taxable income of $250,001 through $500,000", "field": "brackets.single.7.max", "value": 500000, "status": "match" }, { "expect": "6.25% of Maryland taxable income of $500,001 through $1,000,000", "field": "brackets.single.8.max", "value": 1000000, "status": "match" }, { "expect": "6.50% of Maryland taxable income in excess of $1,000,000", "field": "brackets.single.9.rate", "value": 0.065, "status": "match" }, { "expect": "4.75% of Maryland taxable income of $3,001 through $150,000", "field": "brackets.mfj.3.max", "value": 150000, "status": "match" }, { "expect": "5% of Maryland taxable income of $150,001 through $175,000", "field": "brackets.mfj.4.max", "value": 175000, "status": "match" }, { "expect": "5.25% of Maryland taxable income of $175,001 through $225,000", "field": "brackets.mfj.5.max", "value": 225000, "status": "match" }, { "expect": "5.5% of Maryland taxable income of $225,001 through $300,000", "field": "brackets.mfj.6.max", "value": 300000, "status": "match" }, { "expect": "5.75% of Maryland taxable income of $300,001 through $600,000", "field": "brackets.mfj.7.max", "value": 600000, "status": "match" }, { "expect": "6.25% of Maryland taxable income of $600,001 through $1,200,000", "field": "brackets.mfj.8.max", "value": 1200000, "status": "match" }, { "expect": "6.50% of Maryland taxable income in excess of $1,200,000", "field": "brackets.mfj.9.rate", "value": 0.065, "status": "match" }, { "expect": "For spouses filing a joint return or for a surviving spouse or head of household", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/facts/withholding-tax-facts-2026.pdf", "title": "Maryland Withholding Tax Facts, January 2026 - December 2026 (COM RAD 098, rev. 12/25)", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "The Comptroller's 2026 rate schedules I (single/MFS) and II (joint/HOH/surviving spouse) match the statutory brackets, topping out at 6.50% over $1,000,000 / $1,200,000.", "claims": [ { "expect": "$58,385.00 plus 6.50% of the excess over $1,000,000", "field": "brackets.single.9.min", "value": 1000000, "status": "match" }, { "expect": "$69,822.50 plus 6.50% of the excess over $1,200,000", "field": "brackets.mfj.9.min", "value": 1200000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf", "title": "Withholding guide", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Comptroller of Maryland: \"For the purpose of the percentage method calculation the Standard Deduction is $3,400\"", "claims": [ { "expect": "For the purpose of the percentage method calculation the Standard Deduction is $3,400", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-217&enactments=false", "title": "StatuteText", "publisher": "mgaleg.maryland.gov", "kind": "statute", "establishes": "mgaleg.maryland.gov: \"For spouses on a joint return, the standard deduction is $6,700\" (and 1 more quoted passage)", "claims": [ { "expect": "For spouses on a joint return, the standard deduction is $6,700", "status": "phrase" }, { "expect": "as a head of household or as a surviving spouse, the standard deduction is $6,700", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-217&enactments=false", "title": "Tax-General § 10-217 (Standard deduction)", "publisher": "Maryland General Assembly (Annotated Code of Maryland)", "kind": "statute", "establishes": "The Maryland standard deduction base amounts are $3,350 (single/MFS) and $6,700 (joint/HOH/surviving spouse), indexed by the federal cost-of-living adjustment for tax years beginning after December 31, 2025.", "claims": [ { "expect": "the standard deduction is $3,350", "status": "phrase", "note": "Statutory base amount; Tax-General 10-217(c) indexes it from 2026, and the engine uses the 2026 figure ($3,400) from the Comptroller's withholding guide." }, { "expect": "For spouses on a joint return, the standard deduction is $6,700", "field": "config.std_deduction_mfj", "value": 6700, "status": "match" }, { "expect": "For each taxable year beginning after December 31, 2025, the standard deduction amount specified in subsection (b) of this section shall be increased", "status": "phrase" }, { "expect": "as a head of household or as a surviving spouse, the standard deduction is $6,700", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf", "title": "Maryland Employer Withholding Guide 2026", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "For 2026 the Comptroller applies an indexed standard deduction of $3,400 in its withholding percentage method.", "claims": [ { "expect": "The standard Deduction is $3,400", "field": "config.std_deduction_single", "value": 3400, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/tax-alert-changes-to-standard-and-itemized-deductions-and-to-state-and-local-income-tax-rates-from-the-2025-legislative-session.pdf", "title": "Maryland Tax Alert: Changes to Standard and Itemized Deductions and to State and Local Income Tax Rates from the 2025 Legislative Session (rev. Dec 22, 2025)", "publisher": "Comptroller of Maryland", "kind": "agency_page", "establishes": "The 2025 Budget Reconciliation and Financing Act replaced the income-based standard deduction with flat amounts of $3,350 / $6,700 for tax year 2025, indexed to cost-of-living thereafter.", "claims": [ { "expect": "$3,350 for Single, Married Filing Separately, or Dependent filers", "status": "phrase", "note": "Prior-year figure (the value the engine used before 1.2.0). The engine now carries 3400, from the Maryland source for 2026 cited alongside." }, { "expect": "$6,700 for Married Filing Jointly", "field": "config.std_deduction_mfj", "value": 6700, "status": "proxy", "note": "Tax year 2025 amount." }, { "expect": "indexes future increases to cost-of-living adjustments", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false", "title": "Tax-General § 10-211 (Exemptions)", "publisher": "Maryland General Assembly (Annotated Code of Maryland)", "kind": "statute", "establishes": "Maryland allows a $3,200 personal exemption per exemption, reduced for federal AGI over $100,000 (single); the engine does not model this exemption.", "claims": [ { "expect": "$3,200 for each exemption", "status": "phrase" }, { "expect": "greater than $100,000", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-105&enactments=false", "title": "StatuteText", "publisher": "mgaleg.maryland.gov", "kind": "statute", "establishes": "mgaleg.maryland.gov: \"For spouses filing a joint return or for a surviving spouse or head of household as defined in § 2 of the Internal Revenue Code, the State income tax rate is\" (and 1 more quoted passage)", "claims": [ { "expect": "For spouses filing a joint return or for a surviving spouse or head of household as defined in § 2 of the Internal Revenue Code, the State income tax rate is", "status": "phrase" }, { "expect": "(a) (1) For an individual other than an individual described in paragraph (2) of this subsection, the State income tax rate is:", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/2026/mw507.pdf", "title": "Mw507", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Comptroller of Maryland: \"$150,000 $175,000 $0 $1,600 $175,000 $200,000 $0 $800 In excess of $200,000 $0 $0\"", "claims": [ { "expect": "$150,000 $175,000 $0 $1,600 $175,000 $200,000 $0 $800 In excess of $200,000 $0 $0", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "Indexed 2026 joint/HOH standard deduction (statute indexes it; only the single $3,400 appears in the 2026 withholding guide)." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-207&enactments=false", "title": "Tax-General § 10-207 (Subtractions from federal adjusted gross income)", "publisher": "Maryland General Assembly (Annotated Code of Maryland)", "kind": "statute", "establishes": "Social Security (Title II) and Railroad Retirement benefits included in federal AGI are subtracted in full to arrive at Maryland AGI.", "claims": [ { "expect": "under Title II of the Social Security Act", "status": "phrase" }, { "expect": "as a benefit under the Railroad Retirement Act", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-pension-exclusion?id=kb_article_view&sysparm_article=KB0010012", "title": "Tax Guidance - Maryland Pension Exclusion (KB0010012)", "publisher": "Comptroller of Maryland", "kind": "agency_page", "establishes": "For 2026 a taxpayer 65+ (or totally disabled) may exclude up to $40,600 of pension income from 401(a)/401(k)/403(b)/457(b) employee retirement systems, reduced by all Social Security and Railroad Retirement benefits received; IRAs, Roth IRAs, SEPs and Keoghs do not qualify.", "claims": [ { "expect": "For calendar year 2026, the maximum pension exclusion is $40,600", "field": "config.retirement_income_exclusion_single", "value": 40600, "status": "match" }, { "expect": "You were 65 or older or totally disabled", "field": "config.retirement_exclusion_min_age", "value": 65, "status": "match" }, { "expect": "401(a) plans, 401(k) plans, 403(b) plans, and 457(b) plans", "status": "phrase" }, { "expect": "A traditional IRA, a Roth IRA, a simplified employee plan (SEP), a Keogh Plan or an ineligible deferred compensation plan does not qualify", "status": "phrase" }, { "expect": "Report all benefits received under the Social Security Act and/or Railroad Retirement Act", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-209&enactments=false", "title": "Tax-General § 10-209 (Pension exclusion)", "publisher": "Maryland General Assembly (Annotated Code of Maryland)", "kind": "statute", "establishes": "A resident at least 65 (or totally disabled) subtracts the lesser of employee-retirement-system pension income or the Comptroller-set maximum Social Security benefit, less Social Security and Railroad Retirement benefits received.", "claims": [ { "expect": "is at least 65 years old", "status": "phrase" }, { "expect": "annuity, pension, or endowment income from an employee retirement system included in federal adjusted gross income", "status": "phrase" }, { "expect": "less any payment received as old age, survivors, or disability benefits under the Social Security Act, the Railroad Retirement Act, or both", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "MFJ cap $81,200 (= 2 x $40,600, each qualifying spouse on a separate worksheet column) is not stated as a dollar figure on any fetched page." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-209&enactments=false", "title": "Tax-General § 10-209 (Pension exclusion)", "publisher": "Maryland General Assembly (Annotated Code of Maryland)", "kind": "statute", "establishes": "Public-employer pensions are 'employee retirement system' income and share the same age-65 pension exclusion as private employer plans; they receive no separate full exemption (the engine treats them identically).", "claims": [ { "expect": "annuity, pension, or endowment income from an employee retirement system included in federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "Separate Maryland subtractions for public-safety and forest/park/wildlife ranger pensions are not modeled (military pay has its own rule)." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-203&enactments=false", "title": "Tax-General § 10-203 (Maryland adjusted gross income)", "publisher": "Maryland General Assembly (Annotated Code of Maryland)", "kind": "statute", "establishes": "Maryland AGI starts from federal AGI, so a traditional-to-Roth conversion included in federal AGI is taxed by Maryland as ordinary income.", "claims": [ { "expect": "the Maryland adjusted gross income of an individual is the individual's federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-pension-exclusion?id=kb_article_view&sysparm_article=KB0010012", "title": "Tax Guidance - Maryland Pension Exclusion (KB0010012)", "publisher": "Comptroller of Maryland", "kind": "agency_page", "establishes": "IRA and Roth IRA amounts do not qualify for the pension exclusion, so a conversion cannot draw on it.", "claims": [ { "expect": "A traditional IRA, a Roth IRA, a simplified employee plan (SEP), a Keogh Plan or an ineligible deferred compensation plan does not qualify", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-105&enactments=false", "title": "Tax-General § 10-105 (State income tax rates)", "publisher": "Maryland General Assembly (Annotated Code of Maryland)", "kind": "statute", "establishes": "Maryland taxes net capital gain as part of Maryland taxable income at the regular rates, and adds a 2% tax on net capital gain included in Maryland AGI for individuals with federal AGI over $350,000 (certain assets, e.g. a principal residence, excepted).", "claims": [ { "expect": "an additional 2% of the amount of net capital gain", "field": "config.cg_surcharge_rate", "value": 0.02, "status": "match" }, { "expect": "with a federal adjusted gross income in excess of $350,000", "field": "config.cg_surcharge_agi_threshold", "value": 350000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/tax-alert-changes-to-standard-and-itemized-deductions-and-to-state-and-local-income-tax-rates-from-the-2025-legislative-session.pdf", "title": "Maryland Tax Alert: Changes ... from the 2025 Legislative Session (rev. Dec 22, 2025)", "publisher": "Comptroller of Maryland", "kind": "agency_page", "establishes": "The 2025 Act imposes an additional 2 percent tax on net capital gains for individuals with federal AGI over $350,000, for tax years after 2024.", "claims": [ { "expect": "additional 2 percent tax on net capital gains for individuals with a federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "Exempt-asset carve-outs from the 2% tax (e.g. principal residence) are not modeled." ], "unsourced": null }, "local_tax": { "sources": [ { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/facts/withholding-tax-facts-2026.pdf", "title": "Maryland Withholding Tax Facts, January 2026 - December 2026 (COM RAD 098, rev. 12/25)", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Every Maryland county and Baltimore City levies a local income tax on Maryland taxable income; 2026 rates range from 2.25% (Worcester) to 3.30%, with most large jurisdictions at 3.20% and Anne Arundel/Frederick bracketed.", "claims": [ { "expect": "Local tax is based on taxable income and not on Maryland state tax", "status": "phrase" }, { "expect": "Worcester", "status": "phrase" }, { "expect": "3.20%", "status": "phrase" }, { "expect": ".0294", "status": "phrase" }, { "expect": ".0296", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-106&enactments=false", "title": "Tax-General § 10-106 (County income tax rate)", "publisher": "Maryland General Assembly (Annotated Code of Maryland)", "kind": "statute", "establishes": "Each county sets a local income tax of at least 2.25% and not more than 3.30% of Maryland taxable income.", "claims": [ { "expect": "at least 2.25% but not more than 3.30%", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The engine default 3.12% (config.local_tax_rate 0.0312) is QuantCalc's population-weighted mean of the official county rates; no official source publishes an average rate." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.marylandcomptroller.gov/legal-library/tb-51-apr-10-2025.html", "title": "Tb 51 apr 10 2025", "publisher": "Comptroller of Maryland", "kind": "agency_page", "establishes": "Under 55, up to $12,500 of military retirement income may be subtracted; from 55, up to $20,000. The rest can use the 65+ pension exclusion.", "claims": [ { "expect": "Taxpayers under the age of 55 on the last day of the taxable year may subtract up to $12,500", "status": "phrase" }, { "expect": "Taxpayers at least 55 years of age on the last day of the taxable year may subtract up to $20,000", "status": "phrase" }, { "expect": "$20,000", "field": "config.military_cap", "value": 20000, "status": "match" }, { "expect": "$12,500", "field": "config.military_cap_young", "value": 12500, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/worksheets/Pension-Exclusion-Worksheet.pdf", "title": "Pension Exclusion Worksheet", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Under 55, up to $12,500 of military retirement income may be subtracted; from 55, up to $20,000. The rest can use the 65+ pension exclusion.", "claims": [ { "expect": "Do not include any amount subtracted for military retirement income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false", "title": "StatuteText", "publisher": "mgaleg.maryland.gov", "kind": "statute", "establishes": "mgaleg.maryland.gov: \"$0 if federal adjusted gross income for the taxable year is greater than $150,000\" (and 2 more quoted passages)", "claims": [ { "expect": "$0 if federal adjusted gross income for the taxable year is greater than $150,000", "status": "phrase" }, { "expect": "$0 if federal adjusted gross income for the taxable year is greater than $200,000", "status": "phrase" }, { "expect": "(3) an additional $1,000 if the individual, on the last day of the taxable year, is at least 65 years old", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/2026/mw507.pdf", "title": "Mw507", "publisher": "Comptroller of Maryland", "kind": "instructions", "establishes": "Comptroller of Maryland: \"$150,000 $175,000 $0 $1,600 $175,000 $200,000 $0 $800 In excess of $200,000 $0 $0\"", "claims": [ { "expect": "$150,000 $175,000 $0 $1,600 $175,000 $200,000 $0 $800 In excess of $200,000 $0 $0", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false", "title": "Tax-General 10-211", "publisher": "Maryland General Assembly", "kind": "statute", "establishes": "$1,000 more for each blind taxpayer.", "claims": [ { "expect": "an additional $1,000 if the individual, on the last day of the taxable year, is a blind individual", "field": "config.blind_exemption", "value": 1000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-209&enactments=false", "title": "Tax-General 10-209", "publisher": "Maryland General Assembly", "kind": "statute", "establishes": "The pension exclusion goes to a resident who is 65, or totally disabled, or whose spouse is totally disabled.", "claims": [ { "expect": "a resident is at least 65 years old or is totally disabled or the resident’s spouse is totally disabled", "field": "config.retirement_disabled_spouse_counts", "value": 1, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "Tax Foundation 2026 brackets (secondary; not used — statute and Comptroller schedule used instead)", "HB 352 (BRFA-2025) fiscal note (not fetched; Ch. 604 content confirmed via Comptroller tax alert)", "Census co-est2024-alldata (population weights for the local-rate mean; not an official tax source)" ], "notes": [ "The engine comment says the $40,600 pension cap was 'confirmed against 2026 Comptroller guidance' - confirmed on KB0010012.", "The engine comment 'MD county piggyback tax ... is not modeled' in the MD builder is stale: local_tax_applies=1 with a 3.12% default is set a few lines below.", "HB 411 (2026 session, raise std deduction to $4,100/$8,200) only had a hearing; not enacted as of the bill page fetched 2026-09-27.", "Tax-General § 10-217(c) indexing makes the $3,350/$6,700 engine values stale for 2026; the Comptroller's 2026 withholding guide shows $3,400 (single)." ] }, "ME": { "name": "Maine", "rules": { "rates": { "sources": [ { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf", "title": "State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026)", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "For 2026 Maine taxes income at 5.8%, 6.75% and 7.15%, with brackets starting at $27,400 and $64,850 for single filers and $54,850 and $129,750 for joint filers.", "claims": [ { "expect": "5.8% of Maine taxable income", "field": "brackets.single.0.rate", "value": 0.058, "status": "match" }, { "expect": "Less than $27,400", "field": "brackets.single.0.max", "value": 27400, "status": "match" }, { "expect": "$1,589 plus 6.75% of excess over $27,400", "field": "brackets.single.1.rate", "value": 0.0675, "status": "match" }, { "expect": "$64,850 or more", "field": "brackets.single.1.max", "value": 64850, "status": "match" }, { "expect": "$4,117 plus 7.15% of excess over $64,850", "field": "brackets.single.2.rate", "value": 0.0715, "status": "match" }, { "expect": "Less than $54,850", "field": "brackets.mfj.0.max", "value": 54850, "status": "match" }, { "expect": "$3,181 plus 6.75% of excess over $54,850", "field": "brackets.mfj.1.rate", "value": 0.0675, "status": "match" }, { "expect": "$8,237 plus 7.15% of excess over $129,750", "field": "brackets.mfj.1.max", "value": 129750, "status": "match" }, { "expect": "increased by a surcharge of 2%", "field": "config.top_surtax_rate", "value": 0.02, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf", "title": "State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026)", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "The 2026 Maine personal exemption is $5,300 per taxpayer and the 2026 standard deduction is $15,700 single and $31,400 married filing jointly. The additional amount for age 65 or over is $2,050 unmarried and $1,650 per married spouse.", "claims": [ { "expect": "Personal Exemption: $5,300", "field": "config.personal_exemption_single", "value": 5300, "status": "match" }, { "expect": "Single - $15,700", "field": "config.std_deduction_single", "value": 15700, "status": "match" }, { "expect": "Married Filing Jointly - $31,400", "field": "config.std_deduction_mfj", "value": 31400, "status": "match" }, { "expect": "$2,050 if unmarried (single or head of household)", "field": "config.std_deduction_aged_add_unmarried", "value": 2050, "status": "match" }, { "expect": "$1,650 if married (whether filing jointly or separately)", "field": "config.std_deduction_aged_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf", "title": "2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026)", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "The 2026 estimated-tax instructions repeat the $15,700 single / $31,400 joint standard deduction.", "claims": [ { "expect": "$15,700", "field": "config.std_deduction_single", "value": 15700, "status": "match" }, { "expect": "$31,400", "field": "config.std_deduction_mfj", "value": 31400, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf", "title": "2026 Estimated Tax Worksheet, Line 6a: Phaseout of Itemized / Standard Deductions Worksheet", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "The 2026 standard deduction phases out ratably over Maine AGI from $102,250 over a $75,000 range (single) and from $204,550 over a $150,000 range (married filing jointly), under 36 M.R.S. 5124-C(2).", "claims": [ { "expect": "$102,250 if single or married filing separately", "field": "config.std_deduction_phaseout_start_single", "value": 102250, "status": "match" }, { "expect": "$204,550 if married filing jointly", "field": "config.std_deduction_phaseout_start_mfj", "value": 204550, "status": "match" }, { "expect": "Enter $75,000 if single or married filing separately", "field": "config.std_deduction_phaseout_denom_single", "value": 75000, "status": "match" }, { "expect": "$150,000 if married filing jointly or qualifying surviving spouse", "field": "config.std_deduction_phaseout_denom_mfj", "value": 150000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_pers_exempt_phaseout_wksht.pdf", "title": "2026 Estimated Tax Worksheet, Line 6b: Phaseout of Personal Exemption Deduction Amount Worksheet", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "The 2026 personal exemption is $5,300 single and $10,600 married filing jointly and phases out ratably above Maine AGI of $341,000 single / $375,050 head of household / $409,150 joint / $204,575 married filing separately, over $125,000 ($62,500 married filing separately).", "claims": [ { "expect": "$10,600 if married filing jointly", "field": "config.personal_exemption_mfj", "value": 10600, "status": "match" }, { "expect": "$341,000 if single", "status": "phrase" }, { "expect": "greater than $341,000 if single; $375,050 if head of household; $409,150 if married filing jointly or qualifying surviving spouse; or $204,575 if married filing separately", "field": "config.exemption_ratable_phaseout_start_single", "value": 341000, "status": "match" }, { "expect": "$375,050 if head of household", "field": "config.exemption_ratable_phaseout_start_hoh", "value": 375050, "status": "match" }, { "expect": "$409,150 if married filing jointly", "field": "config.exemption_ratable_phaseout_start_mfj", "value": 409150, "status": "match" }, { "expect": "$204,575 if married filing separately", "field": "config.exemption_ratable_phaseout_start_mfs", "value": 204575, "status": "match" }, { "expect": "Enter $125,000 if single or head of household or married filing jointly or qualifying surviving spouse; or $62,500 if married filing separately", "field": "config.exemption_ratable_phaseout_range", "value": 125000, "status": "match" }, { "expect": "$62,500 if married filing separately", "field": "config.exemption_ratable_phaseout_range_mfs", "value": 62500, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf", "title": "2025 Form 1040ME General Instructions", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "Schedule 1S line 3 subtracts the taxable amount of Social Security and railroad retirement benefits included in federal AGI, so Social Security is fully exempt (36 M.R.S. 5122(2)(C)).", "claims": [ { "expect": "amount of social security benefits issued by the U.S. Government", "status": "phrase" }, { "expect": "5122(2)(C)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf", "title": "2026 Form 1040ES-ME Estimated Tax for Individuals (revised July 2026)", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "The maximum Maine pension income deduction for tax year 2026 is $49,824 per taxpayer, pegged to the annual Social Security benefit at full retirement age as of January 1, 2026.", "claims": [ { "expect": "the maximum pension income deduction is increased to $49,824 for tax year 2026", "field": "config.retirement_income_exclusion_single", "value": 49824, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf", "title": "2025 Form 1040ME General Instructions", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "Each spouse may deduct eligible pension, 401(k), 403(b), 457(b) and IRA income up to the cap, reduced by all Social Security and railroad retirement benefits received, and the deduction phases out above federal AGI of $125,000 single / $250,000 joint (inflation-adjusted after 2025).", "claims": [ { "expect": "you and your spouse (if married) may each deduct up to", "status": "phrase" }, { "expect": "cap must be reduced by any social security and railroad retirement benefits received, whether taxable or not", "status": "phrase" }, { "expect": "gross income is more than $125,000 for single individuals", "field": "config.retirement_exclusion_income_limit", "value": 125000, "status": "proxy", "note": "TY2025 threshold; the instructions say the thresholds are inflation-adjusted for tax years after 2025, and no 2026 figure was found." }, { "expect": "$250,000 for individuals filing married joint returns", "field": "config.retirement_exclusion_income_limit_mfj", "value": 250000, "status": "proxy", "note": "TY2025 threshold; inflation-adjusted after 2025, 2026 figure not found." }, { "expect": "For tax years beginning after 2025, the phaseout", "status": "phrase" }, { "expect": "threshold amounts are adjusted for inflation", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_sch_1s_fillable.pdf", "title": "2025 Form 1040ME Schedule 1S (Income Subtraction Modifications) with Pension Income Deduction Worksheet", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "The pension deduction worksheet reduces the cap by Social Security received and phases the deduction out ratably over a $100,000 range of federal AGI above $125,000 single / $250,000 joint.", "claims": [ { "expect": "Total social security and railroad retirement benefits you received", "status": "phrase" }, { "expect": "Enter $100,000 if single or head of household or married filing jointly", "field": "config.retirement_exclusion_income_range_single", "value": 100000, "status": "proxy", "note": "TY2025 worksheet; the range is also used for MFJ (config.retirement_exclusion_income_range_mfj = 100000)." }, { "expect": "Enter your 2025 federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The 2026 inflation-adjusted pension-deduction phase-out thresholds are not yet published; the engine uses the 2025 $125,000/$250,000 figures.", "No page prints the joint $99,648; it is two per-spouse caps of $49,824." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf", "title": "2025 Form 1040ME General Instructions", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "State and federal pension benefits are deductible pension income under the same capped deduction as private pensions; only military retirement pay is fully exempt.", "claims": [ { "expect": "Deductible pension income, other than military retirement pay, includes state and federal pension benefits", "status": "phrase" }, { "expect": "fully exempt from Maine income tax", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf", "title": "2025 Form 1040ME General Instructions", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "A traditional-to-Roth IRA conversion does not qualify for the pension income deduction, so the converted amount is taxed in full.", "claims": [ { "expect": "a conversion of benefits from one account to another does not qualify for the pension income deduction", "status": "phrase" }, { "expect": "does not receive a retirement or IRA benefit at the time of conversion", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf", "title": "2025 Form 1040ME General Instructions", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "Maine starts from federal adjusted gross income, so long-term capital gains are taxed at the ordinary Maine rates.", "claims": [ { "expect": "Enter the federal adjusted gross income shown on your federal", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf", "title": "State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026)", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "The single rate schedule applies to all Maine taxable income; there is no separate capital-gains rate.", "claims": [ { "expect": "of Maine taxable income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page states in words that long-term gains get no preferential rate; the treatment follows from the federal-AGI start and the single schedule." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.maine.gov/revenue/faq/individual-income-tax", "title": "Individual income tax", "publisher": "Maine Revenue Services", "kind": "agency_page", "establishes": "Military retirement pay, including survivor benefits, is fully exempt from Maine income tax, outside the general pension deduction.", "claims": [ { "expect": "including survivor benefits, are fully exempt from Maine income tax", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://legislature.maine.gov/statutes/36/title36sec5122.html", "title": "Title36sec5122", "publisher": "Maine Revenue Services", "kind": "statute", "establishes": "Military retirement pay, including survivor benefits, is fully exempt from Maine income tax, outside the general pension deduction.", "claims": [ { "expect": "(a) Excluding military retirement plan benefits, an amount that is the lesser of:", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "surtax": { "sources": [ { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf", "title": "Ind tax rate sched 2026 rev", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "Maine Revenue Services: \"greater than $1,000,000 if filing single, $750,000 if married filing separate; or $1,500,000 if married filing jointly or head of household\"", "claims": [ { "expect": "greater than $1,000,000 if filing single, $750,000 if married filing separate; or $1,500,000 if married filing jointly or head of household", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf", "title": "2026 Maine individual income tax rate schedules", "publisher": "Maine Revenue Services", "kind": "instructions", "establishes": "The additional standard deduction counts age and blindness separately.", "claims": [ { "expect": "The additional amount is $4,100 if the individual is both 65 or over and blind.", "field": "config.blind_std_add_unmarried", "value": 2050, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "Thomson Reuters 2026 announcement", "MRS FAQ #14", "36 M.R.S. 5122(2)(M-2)/(M-3)", "36 M.R.S. 5124-C" ], "notes": [ "The engine comment says $49,824 is a derivation not published by MRS; MRS has since published it (2026 Form 1040ES-ME, revised July 2026: 'the maximum pension income deduction is increased to $49,824 for tax year 2026'). The value matches.", "The engine comment cites 'State of Maine 2026 Individual Income Tax Rates'; the original URL (inline-files/ind_tax_rate_sched_2026.pdf) now returns 404 and the current file is the May 20, 2026 revision, which shows the higher $15,700/$31,400 standard deduction and the new 2% surcharge.", "Maine statutes (legislature.maine.gov) and the MRS FAQ were not fetched; all claims rest on MRS forms and worksheets.", "Engine HOH bracket table is empty; the MRS schedule has separate HOH brackets ($41,100 / $97,300)." ] }, "MI": { "name": "Michigan", "rules": { "rates": { "sources": [ { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf", "title": "2026 Michigan Income Tax Withholding Guide (Form 446, Rev. 02-26)", "publisher": "Michigan Department of Treasury", "kind": "instructions", "establishes": "Michigan's flat individual income tax rate for 2026 is 4.25%.", "claims": [ { "expect": "Withholding Rate: 4.25%", "field": "brackets.single.0.rate", "value": 0.0425, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/MI-1040-Book.pdf", "title": "2025 MI-1040 Individual Income Tax Forms and Instructions", "publisher": "Michigan Department of Treasury", "kind": "instructions", "establishes": "Michigan tax is taxable income multiplied by the flat 4.25% rate (tax year 2025 return).", "claims": [ { "expect": "Multiply the amount on line 16 by 4.25 percent", "field": "brackets.single.0.rate", "value": 0.0425, "status": "match", "note": "Tax year 2025 return; 2026 rate confirmed by the 2026 withholding guide." } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1", "title": "Revenue administrative bulletin 2026 1", "publisher": "Michigan Department of Treasury (archived copy)", "kind": "agency_page", "establishes": "Michigan Department of Treasury: \"(or for joint filers, the date of birth of the older spouse)\"", "claims": [ { "expect": "(or for joint filers, the date of birth of the older spouse)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf", "title": "2026 Michigan Income Tax Withholding Guide (Form 446, Rev. 02-26)", "publisher": "Michigan Department of Treasury", "kind": "instructions", "establishes": "The 2026 Michigan personal exemption is $5,900 per exemption ($11,800 for a joint return with two exemptions); Michigan has no standard deduction apart from the age-based retiree deductions.", "claims": [ { "expect": "Personal Exemption Amount: $5,900", "field": "config.std_deduction_single", "value": 5900, "status": "match", "note": "Engine carries the per-person exemption in the std_deduction field; MFJ $11,800 = 2 x $5,900." } ], "checked": "2026-09-27" } ], "gaps": [ "MFJ $11,800 is the engine's 2 x $5,900; no page states $11,800 directly." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/4884-Instr.pdf", "title": "2025 Michigan Pension Schedule (Form 4884) Instructions", "publisher": "Michigan Department of Treasury", "kind": "instructions", "establishes": "Social Security benefits included in federal AGI are subtracted in full on Michigan Schedule 1.", "claims": [ { "expect": "Social Security benefits are subtracted from AGI", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf", "title": "2026 Michigan Income Tax Withholding Guide (Form 446, Rev. 02-26)", "publisher": "Michigan Department of Treasury", "kind": "instructions", "establishes": "For 2026, recipients born after 1945 may subtract qualifying public and private retirement and pension benefits up to $67,610 (single/MFS) or $135,220 (joint); the limit is shared by public and private benefits.", "claims": [ { "expect": "For 2026, recipients born after 1945 may generally subtract qualifying retirement and pension benefits up to $67,610 if single or married filing separately, or $135,220 if married and", "field": "config.retirement_income_exclusion_single", "value": 67610, "status": "match" }, { "expect": "$135,220", "field": "config.retirement_income_exclusion_mfj", "value": 135220, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/4884-Instr.pdf", "title": "2025 Michigan Pension Schedule (Form 4884) Instructions", "publisher": "Michigan Department of Treasury", "kind": "instructions", "establishes": "Qualifying private benefits include IRA distributions after age 59 1/2; 457 plans, Thrift Savings Plan distributions and 401(k) amounts from unmatched employee contributions do not qualify.", "claims": [ { "expect": "IRAs after age 59", "status": "phrase" }, { "expect": "457 plans", "status": "phrase" }, { "expect": "Retirement distributions from Thrift Savings Plan", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1", "title": "Revenue administrative bulletin 2026 1", "publisher": "Michigan Department of Treasury (archived copy)", "kind": "agency_page", "establishes": "Michigan Department of Treasury: \"(or for joint filers, the date of birth of the older spouse)\"", "claims": [ { "expect": "(or for joint filers, the date of birth of the older spouse)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "Engine applies the cap to all retirement distributions; the non-qualifying plan types (457, TSP, 401(k)/403(b) unmatched employee contributions, pre-retirement distributions) are not separated." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf", "title": "2026 Michigan Income Tax Withholding Guide (Form 446, Rev. 02-26)", "publisher": "Michigan Department of Treasury", "kind": "instructions", "establishes": "Public benefits (federal civil service, State of Michigan and Michigan local governments) are qualifying retirement benefits subject to the same combined 2026 dollar limit as private benefits for recipients born after 1945; certain public-safety retirees are fully exempt (not modeled).", "claims": [ { "expect": "Public benefits include distributions from federal civil service or employment with the State of Michigan or political subdivisions of Michigan", "status": "phrase" }, { "expect": "recipients of certain public safety retirement benefits are not taxed on any qualifying public retirement benefits", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The full exemption for qualifying public-safety retirees and for railroad retirement is not modeled (military pay has its own rule)." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/MI-1040-Book.pdf", "title": "2025 MI-1040 Individual Income Tax Forms and Instructions", "publisher": "Michigan Department of Treasury", "kind": "instructions", "establishes": "Amounts converted (rolled over) into a Roth IRA are reported on Form 4884 to the extent included in AGI, so a conversion by someone past 59 1/2 counts against the retirement subtraction limit; the engine gates this at age 60.", "claims": [ { "expect": "amounts rolled over into a Roth IRA must be included to the extent included in AGI", "status": "phrase" }, { "expect": "IRAs after age 59", "status": "phrase" }, { "expect": "IRAs after age 59", "field": "config.conversion_exclusion_min_age", "value": 60, "status": "proxy", "note": "Statutory age is 59 1/2; engine uses integer age 60." } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/MI-1040-Book.pdf", "title": "2025 MI-1040 Individual Income Tax Forms and Instructions", "publisher": "Michigan Department of Treasury", "kind": "instructions", "establishes": "Michigan starts from federal AGI, so long-term capital gains are taxed at the flat 4.25% rate with no preference (the born-before-1946 interest/dividend/capital-gain deduction is not modeled).", "claims": [ { "expect": "copy your AGI directly from your U.S. Form 1040", "status": "phrase" }, { "expect": "Multiply the amount on line 16 by 4.25 percent", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://web.archive.org/web/2026id_/https://www.michigan.gov/taxes/questions/iit/accordion/military/are-military-retirement-benefits-exempt-from-michigan-individual-income-tax", "title": "Are military retirement benefits exempt from michigan individual income tax", "publisher": "Michigan Department of Treasury (archived copy)", "kind": "agency_page", "establishes": "Military retirement benefits are exempt from Michigan tax, and the amount reduces the general retirement deduction limit.", "claims": [ { "expect": "Military retirement benefits paid to retirees of the armed forces of the United States for services performed while a member are exempt from Michigan individual income tax.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1", "title": "Revenue administrative bulletin 2026 1", "publisher": "Michigan Department of Treasury (archived copy)", "kind": "agency_page", "establishes": "Military retirement benefits are exempt from Michigan tax, and the amount reduces the general retirement deduction limit.", "claims": [ { "expect": "must a taxpayer reduce the maximum retirement benefits deduction by any military", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/MI-1040-Book.pdf", "title": "2025 MI-1040 booklet", "publisher": "Michigan Department of Treasury", "kind": "instructions", "establishes": "The special exemption, one per person, for a person who is blind, or totally and permanently disabled and not yet 66. TY2025 amount.", "claims": [ { "expect": "The special exemption allowance for deaf, blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled is $3,400.", "field": "config.blind_exemption", "value": 3400, "status": "proxy", "note": "TY2025 amount" }, { "expect": "If you reached age 66 by February 28, 2025, you may not claim an exemption as totally and permanently disabled.", "field": "config.blind_exemption_disabled_max_age", "value": 66, "status": "match" }, { "expect": "claiming only one exemption per person as it applies to you, your spouse and your dependents.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "MI Treasury FAQ \"Is a rollover from a regular IRA to a Roth IRA an allowable subtraction?\" (michigan.gov/taxes/questions/... returns HTTP 403 to the checker, incl. headless browser)", "RAB 2026-1 (michigan.gov HTML page returns HTTP 403 to the checker)", "MCL 206.30 (legislature.mi.gov returns HTTP 403 to the checker)" ], "notes": [ "michigan.gov HTML pages (FAQs, RABs, tax-guidance) are blocked (Akamai 403) for the checker; its PDF forms fetch fine and were used.", "All MI engine values ($5,900 exemption, 4.25%, $67,610/$135,220 cap) match the 2026 Form 446 withholding guide.", "The 2025 Form 4884 instructions show $65,897/$131,794 for 2025, confirming the engine comment's 2025 figures." ] }, "MN": { "name": "Minnesota", "rules": { "rates": { "sources": [ { "url": "https://www.revisor.mn.gov/statutes/cite/290.06", "title": "Minn. Stat. § 290.06 (Rates of tax), subd. 2c", "publisher": "Minnesota Office of the Revisor of Statutes", "kind": "statute", "establishes": "Minnesota taxes individuals at 5.35%, 6.8%, 7.85% and 9.85% under distinct schedules for joint filers, single filers and heads of household (base-year thresholds, inflation-indexed annually).", "claims": [ { "expect": "5.35 percent", "field": "brackets.single.0.rate", "value": 0.0535, "status": "match" }, { "expect": "6.8 percent", "field": "brackets.single.1.rate", "value": 0.068, "status": "match" }, { "expect": "7.85 percent", "field": "brackets.single.2.rate", "value": 0.0785, "status": "match" }, { "expect": "9.85 percent", "field": "brackets.single.3.rate", "value": 0.0985, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf", "title": "Tax Year 2026 Inflation-Adjusted Amounts in Minnesota Statutes", "publisher": "Minnesota Department of Revenue", "kind": "instructions", "establishes": "The 2026 inflation-adjusted bracket thresholds are $33,310 / $109,430 / $203,150 (single), $48,700 / $193,480 / $337,930 (married joint) and $41,010 / $164,800 / $270,060 (head of household).", "claims": [ { "expect": "$33,310", "field": "brackets.single.0.max", "value": 33310, "status": "match" }, { "expect": "$109,430", "field": "brackets.single.1.max", "value": 109430, "status": "match" }, { "expect": "$203,150", "field": "brackets.single.2.max", "value": 203150, "status": "match" }, { "expect": "$48,700", "field": "brackets.mfj.0.max", "value": 48700, "status": "match" }, { "expect": "$193,480", "field": "brackets.mfj.1.max", "value": 193480, "status": "match" }, { "expect": "$337,930", "field": "brackets.mfj.2.max", "value": 337930, "status": "match" }, { "expect": "$41,010", "field": "brackets.hoh.0.max", "value": 41010, "status": "match" }, { "expect": "$164,800", "field": "brackets.hoh.1.max", "value": 164800, "status": "match" }, { "expect": "$270,060", "field": "brackets.hoh.2.max", "value": 270060, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf", "title": "Tax Year 2026 Inflation-Adjusted Amounts in Minnesota Statutes", "publisher": "Minnesota Department of Revenue", "kind": "instructions", "establishes": "The 2026 Minnesota standard deduction is $15,300 (single/MFS), $30,600 (married joint) and $23,000 (head of household).", "claims": [ { "expect": "$15,300", "field": "config.std_deduction_single", "value": 15300, "status": "match" }, { "expect": "$30,600", "field": "config.std_deduction_mfj", "value": 30600, "status": "match" }, { "expect": "$23,000", "field": "config.std_deduction_hoh", "value": 23000, "status": "match" }, { "expect": "Standard Deduction Limitation", "status": "phrase" }, { "expect": "Additional Standard Deduction for Aged or Blind", "status": "phrase" }, { "expect": "$2,000", "field": "config.std_deduction_aged_add_unmarried", "value": 2000, "status": "match", "note": "Additional Standard Deduction for Aged or Blind, single / head of household." }, { "expect": "$1,600", "field": "config.std_deduction_aged_add_married", "value": 1600, "status": "match", "note": "Additional Standard Deduction for Aged or Blind, married or surviving spouse." } ], "checked": "2026-09-27" }, { "url": "https://www.revisor.mn.gov/statutes/cite/290.0123", "title": "Minn. Stat. § 290.0123 Standard deduction", "publisher": "Minnesota Office of the Revisor of Statutes", "kind": "statute", "establishes": "The Minnesota standard deduction includes an additional amount for a taxpayer 65 or older ($1,450 base, $1,850 if unmarried; indexed), and for a qualifying spouse 65 or older.", "claims": [ { "expect": "the additional amount for the taxpayer under subdivision 2", "status": "phrase" }, { "expect": "$1,850 for such a taxpayer who is not married or a surviving spouse", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "Standard-deduction limitation (M.S. 290.0123 subd. 5: phase-out from $244,400 AGI, 80% cap at $1,107,750) is not modeled (disclosed engine omission)." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.revisor.mn.gov/statutes/cite/290.0132", "title": "Minn. Stat. § 290.0132, subd. 26 (Social Security benefits)", "publisher": "Minnesota Office of the Revisor of Statutes", "kind": "statute", "establishes": "Minnesota subtracts taxable Social Security in full below an AGI threshold, reduced 10% for each $4,000 ($2,000 MFS) of AGI or fraction over it; the taxpayer takes the greater of this simplified subtraction or an alternate capped subtraction.", "claims": [ { "expect": "reduced by ten percent for each $4,000 of adjusted gross income", "status": "phrase" }, { "expect": "reduced by ten percent for each $2,000 of adjusted gross income", "status": "phrase" }, { "expect": "greater of the simplified subtraction", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf", "title": "Tax Year 2026 Inflation-Adjusted Amounts in Minnesota Statutes", "publisher": "Minnesota Department of Revenue", "kind": "instructions", "establishes": "The 2026 Social Security simplified-subtraction phase-out thresholds are $110,780 (married joint), $86,410 (single/HOH) and $55,390 (MFS).", "claims": [ { "expect": "$86,410", "field": "config.ss_exempt_agi_single", "value": 86410, "status": "match" }, { "expect": "$110,780", "field": "config.ss_exempt_agi_mfj", "value": 110780, "status": "match" }, { "expect": "$55,390", "field": "config.ss_exempt_agi_mfs", "value": 55390, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "The alternate subtraction (max $5,840 joint / $4,560 single, reduced 20% of provisional income over $88,630 / $69,250) is not modeled; it only matters where it exceeds the phased-out simplified subtraction." ], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.revisor.mn.gov/statutes/cite/290.01", "title": "Minn. Stat. § 290.01, subd. 19 (Net income)", "publisher": "Minnesota Office of the Revisor of Statutes", "kind": "statute", "establishes": "Minnesota net income for an individual starts from federal AGI; there is no general subtraction for private pension, 401(k) or IRA income, so it is taxed at the regular rates.", "claims": [ { "expect": "For an individual, the term \"net income\" means federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.revisor.mn.gov/statutes/cite/290.01", "title": "Minn. Stat. § 290.01, subd. 19 (Net income)", "publisher": "Minnesota Office of the Revisor of Statutes", "kind": "statute", "establishes": "Minnesota net income starts from federal AGI, so a traditional-to-Roth conversion included in federal AGI is taxed as ordinary income; no subtraction applies to it.", "claims": [ { "expect": "For an individual, the term \"net income\" means federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.revisor.mn.gov/statutes/cite/290.0132", "title": "Minn. Stat. § 290.0132, subd. 34 (Qualified retirement benefits)", "publisher": "Minnesota Office of the Revisor of Statutes", "kind": "statute", "establishes": "Minnesota allows a capped subtraction only for public pensions earned in service not covered by Social Security, reduced 10% for each $2,000 of AGI (or fraction) over the threshold; other public pensions are taxed like private pensions.", "claims": [ { "expect": "amount of qualified public pension income is a subtraction", "status": "phrase" }, { "expect": "reduced by ten percent for each $2,000 of adjusted gross income, or fraction thereof, in excess of the threshold", "field": "config.noncov_pension_phaseout_step", "value": 2000, "status": "match" }, { "expect": "did not earn Social Security benefits", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf", "title": "Tax Year 2026 Inflation-Adjusted Amounts in Minnesota Statutes", "publisher": "Minnesota Department of Revenue", "kind": "instructions", "establishes": "The 2026 public pension subtraction maximum is $27,690 (married joint) and $13,850 (other filers); its phase-out thresholds are $110,780 (married joint), $86,410 (single, head of household) and $55,390 (married separate).", "claims": [ { "expect": "Public Pension Subtraction", "status": "phrase" }, { "expect": "$27,690", "field": "config.noncov_pension_cap_mfj", "value": 27690, "status": "match" }, { "expect": "$13,850", "field": "config.noncov_pension_cap_single", "value": 13850, "status": "match" }, { "expect": "$110,780", "field": "config.noncov_pension_phaseout_start_mfj", "value": 110780, "status": "match" }, { "expect": "$86,410", "field": "config.noncov_pension_phaseout_start_single", "value": 86410, "status": "match" }, { "expect": "$55,390", "field": "config.noncov_pension_phaseout_start_mfs", "value": 55390, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "The subtraction is given only when the caller says the pension was not covered by Social Security (API pensionPublicSsCovered: false); pensionPublic is then read as a Minnesota-plan or federal pension. Another state's plan qualifies only under a reciprocity test the engine does not model." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.revisor.mn.gov/statutes/cite/290.01", "title": "Minn. Stat. § 290.01, subd. 19 (Net income)", "publisher": "Minnesota Office of the Revisor of Statutes", "kind": "statute", "establishes": "Long-term capital gains included in federal AGI flow into Minnesota net income and are taxed at the regular Minnesota rates (no preferential rate or exclusion).", "claims": [ { "expect": "For an individual, the term \"net income\" means federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.revisor.mn.gov/statutes/cite/290.033", "title": "Minn. Stat. § 290.033 (Net investment income tax)", "publisher": "Minnesota Office of the Revisor of Statutes", "kind": "statute", "establishes": "An additional 1% tax applies to net investment income over $1,000,000; the engine does not model it.", "claims": [ { "expect": "in excess of $1,000,000 at a rate of one percent", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "1% net investment income tax over $1,000,000 (M.S. 290.033) not modeled (disclosed engine omission)." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://web.archive.org/web/2026id_/https://www.revenue.state.mn.us/military-pension-subtraction", "title": "Military pension subtraction", "publisher": "Minnesota Department of Revenue (archived copy)", "kind": "agency_page", "establishes": "Military retirement pay, including survivor benefit plan payments, may be subtracted from Minnesota income.", "claims": [ { "expect": "You may be able to subtract certain military retirement pay (including pensions)", "status": "phrase" }, { "expect": "Survivor benefit plan payments, including payments to a former spouse as part of a court order", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.revisor.mn.gov/statutes/cite/290.0123", "title": "Minn. Stat. 290.0123", "publisher": "Minnesota Office of the Revisor of Statutes", "kind": "statute", "establishes": "The additional amount for a blind taxpayer and a blind spouse, as for age.", "claims": [ { "expect": "$1,450 for the spouse of the taxpayer if the spouse is blind", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf", "title": "2026 inflation-adjusted amounts", "publisher": "Minnesota Department of Revenue", "kind": "agency_page", "establishes": "The 2026 amounts: $2,000 single / head of household, $1,600 married.", "claims": [ { "expect": "Additional Standard Deduction for Aged or Blind", "field": "config.blind_std_add_unmarried", "value": 2000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "MN DOR 2026 bracket release (2025-12-16) - the press-release URL is bot-blocked (ShieldSquare) for the checker; the DOR inflation-adjusted-amounts PDF was used instead", "MN DOR \"Social Security Benefit Subtraction\" page - revenue.state.mn.us HTML pages are bot-blocked for the checker; statute used instead" ], "notes": [ "revenue.state.mn.us HTML pages redirect the checker to a ShieldSquare challenge; only its PDFs (sites/default/files/...) fetch cleanly.", "Minn. Stat. 290.06 subd. 2c was amended by Laws 2026 c. 128 art. 1 s. 24; the amended subdivision text in that session law keeps the 5.35/6.8/7.85/9.85% rates and base-year thresholds unchanged, so the DOR 2026 PDF brackets stand.", "All engine MN 2026 values checked (brackets for single/MFJ/HOH, std deductions, SS thresholds incl. MFS $55,390) match the DOR 2026 PDF." ] }, "MO": { "name": "Missouri", "rules": { "rates": { "sources": [ { "url": "https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf", "title": "2026 Missouri Withholding Tax Formula", "publisher": "Missouri Department of Revenue", "kind": "instructions", "establishes": "For 2026 Missouri applies eight rates from 0% to 4.7% to taxable income, with annual bracket edges at $1,348, $2,696, $4,044, $5,392, $6,740, $8,088 and $9,436, the same for every filer.", "claims": [ { "expect": "$ 0.00 to $1,348.00", "field": "brackets.single.0.max", "value": 1348, "status": "match", "note": "Annual payroll column of the 2026 withholding percentage table; 0.00% rate band." }, { "expect": "1,348.01 to 2,696.00", "field": "brackets.single.1.max", "value": 2696, "status": "match" }, { "expect": "2,696.01 to 4,044.00", "field": "brackets.single.2.max", "value": 4044, "status": "match" }, { "expect": "4,044.01 to 5,392.00", "field": "brackets.single.3.max", "value": 5392, "status": "match" }, { "expect": "5,392.01 to 6,740.00", "field": "brackets.single.4.max", "value": 6740, "status": "match" }, { "expect": "6,740.01 to 8,088.00", "field": "brackets.single.5.max", "value": 8088, "status": "match" }, { "expect": "8,088.01 to 9,436.00", "field": "brackets.single.6.max", "value": 9436, "status": "match" }, { "expect": "9,436.01 and over", "field": "brackets.single.7.min", "value": 9436, "status": "match" }, { "expect": "0.00% 2.00% 2.50% 3.00% 3.50% 4.00% 4.50% 4.70%", "field": "brackets.single.7.rate", "value": 0.047, "status": "match", "note": "Rate row covers every engine bracket rate: 0, 0.02, 0.025, 0.03, 0.035, 0.04, 0.045, 0.047." }, { "expect": "flat percentage rate of 4.7 percent", "field": "brackets.mfj.7.rate", "value": 0.047, "status": "match", "note": "The withholding table has no filing-status split; the engine uses the same schedule for MFJ (mfj_schedule_equals_single)." } ], "checked": "2026-09-27" }, { "url": "https://revisor.mo.gov/main/OneSection.aspx?section=143.011", "title": "RSMo 143.011 Resident individuals - tax rates", "publisher": "Missouri Revisor of Statutes", "kind": "statute", "establishes": "Missouri taxes resident individuals on one graduated table whose bracket edges are indexed annually for inflation and published by the Director of Revenue.", "claims": [ { "expect": "shall be adjusted annually by the percent increase in inflation", "status": "phrase" }, { "expect": "Over $1,000 but not over $2,000", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The statute shows only the unindexed base table; the 2026 indexed edges come from the DOR withholding formula, not an individual-return rate chart (the 2026 MO-1040 tax chart is not yet published)." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://revisor.mo.gov/main/OneSection.aspx?section=143.131", "title": "RSMo 143.131 Missouri standard deduction, when used, amount", "publisher": "Missouri Revisor of Statutes", "kind": "statute", "establishes": "The Missouri standard deduction equals the allowable federal standard deduction.", "claims": [ { "expect": "The Missouri standard deduction shall be the allowable federal standard deduction", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf", "title": "2026 Missouri Withholding Tax Formula", "publisher": "Missouri Department of Revenue", "kind": "instructions", "establishes": "For 2026 the Missouri standard deduction is $16,100 for a single filer and $32,200 for a married couple (withholding status 'married and spouse does not work').", "claims": [ { "expect": "Single: $16,100", "field": "config.std_deduction_single", "value": 16100, "status": "match" }, { "expect": "$32,200", "field": "config.std_deduction_mfj", "value": 32200, "status": "match", "note": "Shown for 'Married and Spouse Does Not Work', the withholding proxy for the joint standard deduction." }, { "expect": "Head of Household: $24,150", "status": "phrase", "note": "Engine gives HOH the single $16,100 - see mismatches." } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260105220115id_/https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf", "title": "2025 Form MO-1040 Instructions", "publisher": "Missouri Department of Revenue (Internet Archive capture)", "kind": "instructions", "establishes": "Missouri line 14 adds the federal additional standard deduction for each qualifying condition (65 or older, blind): $2,000 single/head of household and $1,600 married for TY2025, the federal figures.", "claims": [ { "expect": "For single or head of household filers, you can claim $2,000 for each qualifying condition", "status": "phrase" }, { "expect": "you can claim an additional $1,600 for each qualifying condition", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "For 2026 the federal additional standard deduction for the aged is $1,650, or $2,050 for an unmarried taxpayer — the amounts Missouri's deduction follows.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650", "field": "config.std_deduction_aged_add_married", "value": 1650, "status": "match" }, { "expect": "increased to $2,050 if the individual is also unmarried and not a surviving spouse", "field": "config.std_deduction_aged_add_unmarried", "value": 2050, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://revisor.mo.gov/main/OneSection.aspx?section=143.125", "title": "RSMo 143.125 Social Security benefits and disability benefits exemption", "publisher": "Missouri Revisor of Statutes", "kind": "statute", "establishes": "From tax year 2024 Missouri subtracts 100% of federally taxable Social Security benefits (age 62+) and Social Security disability benefits, with no income or filing-status limit.", "claims": [ { "expect": "one hundred percent of the amount of any benefits received by the taxpayer and that are included in federal adjusted gross income", "status": "phrase" }, { "expect": "regardless of the taxpayer's filing status or the amount of the taxpayer's Missouri adjusted gross income", "status": "phrase" }, { "expect": "any Social Security benefits received by a taxpayer age sixty-two years of age and older, or Social Security disability benefits", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.mo.gov/faq/taxation/individual/pension.html", "title": "Pension FAQs", "publisher": "Missouri Department of Revenue", "kind": "agency_page", "establishes": "Missouri does not tax Social Security benefits of recipients age 62+ or Social Security disability benefits for tax years 2024 and later.", "claims": [ { "expect": "Missouri does not tax 100% of social security benefits for individuals age 62 or older", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://revisor.mo.gov/main/OneSection.aspx?section=143.124", "title": "RSMo 143.124 Public and private pensions exemption", "publisher": "Missouri Revisor of Statutes", "kind": "statute", "establishes": "Each taxpayer may subtract up to $6,000 of private-source pension, annuity and traditional IRA income; the exemption is reduced dollar for dollar once Missouri AGI (excluding Social Security) exceeds $25,000 single/HOH, $32,000 married filing combined or $16,000 married filing separately.", "claims": [ { "expect": "a maximum of the first six thousand dollars of any retirement allowance received from any privately funded sources", "field": "config.retirement_income_exclusion_single", "value": 6000, "status": "match" }, { "expect": "adjusted gross income is less than twenty-five thousand dollars", "field": "config.retirement_exclusion_income_limit", "value": 25000, "status": "match" }, { "expect": "combined Missouri adjusted gross income is less than thirty-two thousand dollars", "field": "config.retirement_exclusion_income_limit_mfj", "value": 32000, "status": "match" }, { "expect": "reduced by one dollar for every dollar such taxpayer's income exceeds the ceiling", "status": "phrase" }, { "expect": "maximum deduction equal to the amounts provided under this section for each taxpayer on the combined return", "field": "config.retirement_income_exclusion_mfj", "value": 12000, "status": "match", "note": "Per-taxpayer maximum: two spouses x $6,000." }, { "expect": "any Social Security benefits otherwise included in Missouri adjusted gross income shall be subtracted", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.mo.gov/forms/MO-A_2025.pdf", "title": "2025 Form MO-A Individual Income Tax Adjustments", "publisher": "Missouri Department of Revenue", "kind": "instructions", "establishes": "The private-pension worksheet caps each spouse's private pension/IRA at $6,000, tests Missouri AGI minus taxable Social Security against $25,000/$32,000/$16,000, and subtracts the excess from the summed exemption.", "claims": [ { "expect": "Line 6Y and 6S or $6,000, whichever is less", "field": "config.retirement_income_exclusion_single", "value": 6000, "status": "proxy", "note": "2025 form; the $6,000 cap is statutory and unindexed." }, { "expect": "Single, Head of Household, and Qualifying Widow(er) - $25,000", "field": "config.retirement_exclusion_income_limit", "value": 25000, "status": "proxy", "note": "2025 form; statutory, unindexed." }, { "expect": "Married Filing Combined (joint federal) - $32,000", "field": "config.retirement_exclusion_income_limit_mfj", "value": 32000, "status": "proxy", "note": "2025 form; statutory, unindexed." }, { "expect": "Taxable social security benefits from Federal Form 1040", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.mo.gov/faq/taxation/individual/pension.html", "title": "Pension FAQs", "publisher": "Missouri Department of Revenue", "kind": "agency_page", "establishes": "The private pension exemption is at most $6,000 and is reduced by the amount Missouri AGI exceeds $25,000 single, $32,000 married filing combined or $16,000 married filing separately.", "claims": [ { "expect": "The maximum exemption for private pension income is $6,000", "field": "config.retirement_income_exclusion_single", "value": 6000, "status": "match" }, { "expect": "which is reduced by the amount your income exceeds the limitation", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://revisor.mo.gov/main/OneSection.aspx?section=143.124", "title": "RSMo 143.124 Public and private pensions exemption", "publisher": "Missouri Revisor of Statutes", "kind": "statute", "establishes": "From 2024 each taxpayer may subtract 100% of public-source retirement benefits up to the maximum Social Security benefit for the year, with no income or filing-status limit, reduced by any Social Security exemption claimed under 143.125.", "claims": [ { "expect": "one hundred percent of the retirement benefits received from sources other than privately funded sources in the tax year, but not to exceed the maximum Social Security benefit available", "status": "phrase" }, { "expect": "For all tax years beginning on or after January 1, 2024, a taxpayer shall be entitled to the maximum exemption provided by this subsection regardless of the taxpayer's filing status", "status": "phrase" }, { "expect": "such subtraction shall be decreased by an amount equal to any Social Security benefit exemption provided under section 143.125", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.mo.gov/faq/taxation/individual/pension.html", "title": "Pension FAQs", "publisher": "Missouri Department of Revenue", "kind": "agency_page", "establishes": "The maximum Social Security benefit that caps the Missouri public-pension exemption is $48,967 for tax year 2026, and the exemption is reduced by any Social Security deduction claimed.", "claims": [ { "expect": "2026 $48,967", "field": "config.public_pension_exclusion_cap_single", "value": 48967, "status": "match" }, { "expect": "your public pension exemption will be reduced by that amount", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://revisor.mo.gov/main/OneSection.aspx?section=143.124", "title": "RSMo 143.124", "publisher": "Missouri Revisor of Statutes", "kind": "statute", "establishes": "The public-pension exemption is capped at the maximum Social Security benefit for the year, an indexed figure, so later years scale it.", "claims": [ { "expect": "but not to exceed the maximum Social Security benefit available for such tax year", "field": "config.public_pension_cap_indexed", "value": 1, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "The MFJ cap of $97,934 is the engine's 2 x $48,967 per-taxpayer doubling (RSMo 143.124 'for each taxpayer on the combined return'); no page states $97,934." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://revisor.mo.gov/main/OneSection.aspx?section=143.121", "title": "RSMo 143.121 Missouri adjusted gross income", "publisher": "Missouri Revisor of Statutes", "kind": "statute", "establishes": "Missouri adjusted gross income starts from federal AGI, so the taxable amount of a traditional-to-Roth conversion enters the Missouri base.", "claims": [ { "expect": "The Missouri adjusted gross income of a resident individual shall be the taxpayer's federal adjusted gross income subject to the modifications in this section", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://revisor.mo.gov/main/OneSection.aspx?section=143.124", "title": "RSMo 143.124 Public and private pensions exemption", "publisher": "Missouri Revisor of Statutes", "kind": "statute", "establishes": "Retirement benefits eligible for the pension exemptions exclude withdrawals rolled over into another retirement plan; the engine reads a conversion as such a rollover and does not let it draw the $6,000 private exemption.", "claims": [ { "expect": "retirement benefits received shall not include any withdrawals from qualified retirement plans which are subsequently rolled over into another retirement plan", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No DOR page or form instruction addresses Roth conversions and the private-pension exemption directly; the engine's no-exemption reading rests on RSMo 143.124.11." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://revisor.mo.gov/main/OneSection.aspx?section=143.121", "title": "RSMo 143.121 Missouri adjusted gross income", "publisher": "Missouri Revisor of Statutes", "kind": "statute", "establishes": "From tax year 2025 individuals subtract 100% of all income reported as a capital gain for federal purposes, long- and short-term, so Missouri taxes no capital gains.", "claims": [ { "expect": "For all tax years beginning on or after January 1, 2025, one hundred percent of all income reported as a capital gain for federal income tax purposes by an individual", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/", "title": "2025 Individual Income Tax Year Changes", "publisher": "Missouri Department of Revenue", "kind": "agency_page", "establishes": "The capital gains subtraction (Section 143.121) removes 100% of federally reported capital gains from Missouri AGI starting January 1, 2025.", "claims": [ { "expect": "This legislation allows 100% of the income reported as capital gains for federal tax purposes to be subtracted when determining Missouri adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf", "title": "MO 1040 Instructions 2025", "publisher": "Missouri Department of Revenue", "kind": "instructions", "establishes": "Military retirement benefits are exempt, entered separately from the public and private pension exemptions. Missouri treats a survivor benefit plan annuity as a public pension.", "claims": [ { "expect": "Do not include military retirement benefits, this amount will be entered on MO-A, Part 1, Line 10.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.mo.gov/forms/Military%20Reference%20Guide.pdf", "title": "Military Reference Guide", "publisher": "Missouri Department of Revenue", "kind": "instructions", "establishes": "Military retirement benefits are exempt, entered separately from the public and private pension exemptions. Missouri treats a survivor benefit plan annuity as a public pension.", "claims": [ { "expect": "it does qualify for the public pension exemption", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://web.archive.org/web/20260105220115id_/https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf", "title": "2025 MO-1040 instructions (archived copy)", "publisher": "Missouri Department of Revenue", "kind": "instructions", "establishes": "Missouri's deduction is the federal one, with an amount for each condition: 65 or older, and blind.", "claims": [ { "expect": "You may qualify for an additional standard deduction if you or your spouse are 65 or older or blind.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal additional standard deduction for 2026, per condition (age 65 and blindness each count): $2,050 unmarried, $1,650 married. The state takes it where its deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_unmarried", "value": 2050, "status": "match" }, { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "MO DOR \"First State to Fully Exempt Capital Gains\" (news release; not located, the DOR year-changes page and RSMo 143.121 were used instead)", "2025 MO-1040 booklet p.17 (MO-A Section B line 6: \"Do not include any payments from public pensions, social security benefits, or railroad retirement payments on this line\") - not fetched; the 2025 Form MO-A itself was used" ], "notes": [ "RSMo 143.125 limits the Social Security subtraction to benefits of taxpayers age 62+ (plus SSDI); the engine's ss_rule 'exempt' is unconditional. Retirement benefits cannot start before 62, so the gap only affects survivor benefits taken at 60-61.", "The 2026 rates and standard deduction are sourced from the DOR 2026 withholding formula (annual payroll table); DOR had not published the 2026 MO-1040 tax chart when checked.", "The Pension FAQ table of maximum Social Security benefits ($47,633 for 2025, $48,967 for 2026) is the source for the public-pension cap; the 2025 Form MO-A prints $47,633.", "dor.mo.gov intermittently answers 503 (Retry-After: 5); re-run the checker if a MO DOR URL fails." ] }, "MS": { "name": "Mississippi", "rules": { "rates": { "sources": [ { "url": "https://www.dor.ms.gov/general-information", "title": "Individual Income Tax - General Information (Mississippi DOR)", "publisher": "Mississippi Department of Revenue", "kind": "agency_page", "establishes": "For tax year 2026 Mississippi taxes taxable income at 0% on the first $10,000 and 4% on the excess; on a combined return each spouse computes the tax on their own taxable income.", "claims": [ { "expect": "Tax Year 2026 Excess of $10,000 of Taxable Income is taxed @ 4%", "field": "brackets.single.1.rate", "value": 0.04, "status": "match" }, { "expect": "Tax Year 2026 Excess of $10,000 of Taxable Income is taxed @ 4%", "field": "brackets.single.0.max", "value": 10000, "status": "match" }, { "expect": "each spouse can calculate their tax liability separately and add the results", "field": "config.mfj_zero_band_per_spouse", "value": 1, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions", "title": "Individual Income Tax Frequently Asked Questions (Mississippi DOR)", "publisher": "Mississippi Department of Revenue", "kind": "agency_page", "establishes": "The first $10,000 of each taxpayer's taxable income is exempt, including for each spouse on a joint return.", "claims": [ { "expect": "If married filing joint, the first $10,000 of each taxpayer's taxable income is exempt", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf", "title": "2025 Mississippi Resident Individual Income Tax Instructions (Form 80-100)", "publisher": "Mississippi Department of Revenue", "kind": "instructions", "establishes": "HB 1 (2025) schedules further cuts to the rate on taxable income over $10,000 (3.75% for 2027); a combined return separates each spouse's income.", "claims": [ { "expect": "Excess of $10,000 @ 3.75%", "status": "phrase" }, { "expect": "A combined return is completed when both spouses have income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.dor.ms.gov/general-information", "title": "Individual Income Tax - General Information (Mississippi DOR)", "publisher": "Mississippi Department of Revenue", "kind": "agency_page", "establishes": "Mississippi's standard deduction is $2,300 single / $4,600 joint / $3,400 head of family, and the personal exemption is $6,000 single / $12,000 joint / $8,000 head of family.", "claims": [ { "expect": "Single $ 2,300", "field": "config.std_deduction_single", "value": 2300, "status": "match" }, { "expect": "Married Filing Joint or Combined $ 4,600", "field": "config.std_deduction_mfj", "value": 4600, "status": "match" }, { "expect": "Single $ 6,000", "field": "config.personal_exemption_single", "value": 6000, "status": "match" }, { "expect": "(exactly 1/2 of the $12,000)", "field": "config.personal_exemption_mfj", "value": 12000, "status": "match" }, { "expect": "Head of Family $ 3,400", "field": "config.std_deduction_hoh", "value": 3400, "status": "match" }, { "expect": "Head of Family $ 8,000", "field": "config.personal_exemption_hoh", "value": 8000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://www.dor.ms.gov/general-information", "title": "Individual Income Tax - General Information (Mississippi DOR)", "publisher": "Mississippi Department of Revenue", "kind": "agency_page", "establishes": "Each taxpayer and spouse age 65 or over receives an additional $1,500 exemption.", "claims": [ { "expect": "Taxpayer over 65 $ 1,500", "field": "config.senior_subtraction_single", "value": 1500, "status": "match" }, { "expect": "Spouse over 65 $ 1,500", "field": "config.senior_subtraction_mfj", "value": 3000, "status": "match", "note": "Engine MFJ $3,000 = $1,500 taxpayer + $1,500 spouse, both 65+." } ], "checked": "2026-09-27" } ], "gaps": [ "Age threshold 65 is stated as 'over 65' in the table; the engine uses age >= 65." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions", "title": "Individual Income Tax Frequently Asked Questions (Mississippi DOR)", "publisher": "Mississippi Department of Revenue", "kind": "agency_page", "establishes": "Mississippi does not tax Social Security or Railroad Retirement benefits, including any portion taxable federally.", "claims": [ { "expect": "Mississippi does not tax benefits received from U.S. Social Security", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf", "title": "2025 Mississippi Resident Individual Income Tax Instructions (Form 80-100)", "publisher": "Mississippi Department of Revenue", "kind": "instructions", "establishes": "Social Security and Railroad Retirement benefits are exempt in total and are not reported as income.", "claims": [ { "expect": "Social Security benefits, Railroad Retirement benefits, and retirement income from federal, state, and private retirement systems are exempt in total", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions", "title": "Individual Income Tax Frequently Asked Questions (Mississippi DOR)", "publisher": "Mississippi Department of Revenue", "kind": "agency_page", "establishes": "Retirement income, pensions and annuities are exempt once the recipient has met the plan's retirement requirements; early distributions are taxable.", "claims": [ { "expect": "retirement income, pensions and annuities are not subject to Mississippi Income tax if the recipient has met the retirement plan requirements", "status": "phrase" }, { "expect": "Early distributions are not considered retirement income and may be subject to tax", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf", "title": "2025 Mississippi Resident Individual Income Tax Instructions (Form 80-100)", "publisher": "Mississippi Department of Revenue", "kind": "instructions", "establishes": "Retirement income from federal, state and private retirement systems is exempt in total; distributions subject to the federal early-distribution rules (Form 5329) do not qualify and are taxable.", "claims": [ { "expect": "Social Security benefits, Railroad Retirement benefits, and retirement income from federal, state, and private retirement systems are exempt in total", "status": "phrase" }, { "expect": "Pensions and annuities that are taxable as early or excess distributions under the Federal Internal Revenue Code (see Federal Form 5329) do not qualify for exemption", "status": "phrase" }, { "expect": "(see Federal Form 5329)", "field": "config.retirement_exclusion_min_age", "value": 60, "status": "proxy", "note": "The federal early-distribution age is 59 1/2; engine gates the exemption at integer age 60." } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf", "title": "2025 Mississippi Resident Individual Income Tax Instructions (Form 80-100)", "publisher": "Mississippi Department of Revenue", "kind": "instructions", "establishes": "Retirement income from federal and state (public) retirement systems is exempt in total, the same as private plans.", "claims": [ { "expect": "Social Security benefits, Railroad Retirement benefits, and retirement income from federal, state, and private retirement systems are exempt in total", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions", "title": "Individual Income Tax Frequently Asked Questions (Mississippi DOR)", "publisher": "Mississippi Department of Revenue", "kind": "agency_page", "establishes": "Qualified retirement-plan income is exempt once plan requirements are met (context for the engine's conversion treatment).", "claims": [ { "expect": "retirement income, pensions and annuities are not subject to Mississippi Income tax if the recipient has met the retirement plan requirements", "status": "phrase" }, { "expect": "Early distributions are not considered retirement income and may be subject to tax", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The rule that a traditional-to-Roth conversion is exempt regardless of age (engine: conversion_exempt_regardless_of_age) is not stated on any DOR page or instruction fetched." ], "unsourced": "No fetchable official source states that Mississippi exempts a Roth conversion at any age; the engine relies on Miss. Code 27-7-15 as amended by HB 1673 (2010), which could not be retrieved (billstatus.ls.state.ms.us TLS failure; the official code is hosted behind LexisNexis)." }, "capital_gains": { "sources": [ { "url": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions", "title": "Individual Income Tax Frequently Asked Questions (Mississippi DOR)", "publisher": "Mississippi Department of Revenue", "kind": "agency_page", "establishes": "Long-term capital gains are taxable income in Mississippi (limited exemptions for certain Mississippi business interests).", "claims": [ { "expect": "Long-term capital gains are considered taxable income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf", "title": "2025 Mississippi Resident Individual Income Tax Instructions (Form 80-100)", "publisher": "Mississippi Department of Revenue", "kind": "instructions", "establishes": "Mississippi has no separate capital-gains rate; gains are taxed at the same rate as other income.", "claims": [ { "expect": "Mississippi does not have different tax rates for capital gains", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions", "title": "Individual income tax frequently asked questions", "publisher": "Mississippi Department of Revenue", "kind": "agency_page", "establishes": "Qualified retirement income, including military retirement pay, is exempt once the plan's retirement requirements are met.", "claims": [ { "expect": "recipient has met the retirement plan requirements.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.dor.ms.gov/general-information", "title": "General information", "publisher": "Mississippi Department of Revenue", "kind": "agency_page", "establishes": "$1,500 more for a blind taxpayer and for a blind spouse.", "claims": [ { "expect": "Taxpayer blind $ 1,500 Spouse blind $ 1,500", "field": "config.blind_exemption", "value": 1500, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "Miss. Code 27-7-15 (official code on LexisNexis; not fetched)", "HB1673 (2010) (billstatus.ls.state.ms.us failed TLS verification)", "35 Miss. Code R. 3-02 (not located)", "Tax Foundation 2026 (secondary; not used)", "HB1 (2025) bill text (not fetched; its rate schedule is summarized in the DOR 2025 instructions)", "HB531/2022 (not fetched)" ], "notes": [ "dor.ms.gov/individual/tax-rates redirects to /general-information; the final URL is recorded.", "The general-information page's header still says 'In 2026, the graduated 2025 tax year income tax rate is ... 4.4%' (filing-season wording), while its table lists 'Tax Year 2026 ... @ 4%'; the engine's 4% for TY2026 matches the table.", "The MS FAQ rate answer still quotes 4.4% (TY2025)." ] }, "MT": { "name": "Montana", "rules": { "rates": { "sources": [ { "url": "https://web.archive.org/web/20260512125802/https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html", "title": "MCA 15-30-2103 Rate of tax -- net long-term capital gains -- definitions (Montana Code Annotated 2025; Wayback Machine capture of mca.legmt.gov, 2026-05-12)", "publisher": "Montana Legislature", "kind": "statute", "establishes": "Montana taxes ordinary taxable income at 4.7% up to $47,500 single, $95,000 joint or $71,250 head of household, and 5.65% above.", "claims": [ { "expect": "on the first $47,500 of Montana taxable income or any part of that income, 4.7%", "field": "brackets.single.0.max", "value": 47500, "status": "match", "note": "Also covers brackets.single.0.rate = 0.047." }, { "expect": "on any Montana taxable income in excess of $47,500 or any part of that income, 5.65%", "field": "brackets.single.1.rate", "value": 0.0565, "status": "match" }, { "expect": "on the first $95,000 of Montana taxable income or any part of that income, 4.7%", "field": "brackets.mfj.0.max", "value": 95000, "status": "match", "note": "Also covers brackets.mfj.0.rate = 0.047." }, { "expect": "on any Montana taxable income in excess of $95,000 or any part of that income, 5.65%", "field": "brackets.mfj.1.rate", "value": 0.0565, "status": "match" }, { "expect": "on the first $71,250 of Montana taxable income or any part of that income, 4.7%", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260909221427/https://revenue.mt.gov/news/recent-news/HB-337", "title": "HB 337: 2026-2027 Montana Individual Income Tax Changes (Wayback Machine capture of revenue.mt.gov, 2026-09-09)", "publisher": "Montana Department of Revenue", "kind": "agency_page", "establishes": "For tax year 2026 Montana's rates are 4.7% on taxable income up to $47,500 single/MFS, $71,250 head of household and $95,000 joint, and 5.65% above; long-term gains keep their 3.0%/4.1% rates.", "claims": [ { "expect": "4.7% on taxable income* $0.00 to $95,000 $0.00 to $71,250 $0.00 to $47,500", "field": "brackets.single.0.max", "value": 47500, "status": "match", "note": "Tax Year 2026 table; also covers brackets.mfj.0.max = 95000." }, { "expect": "5.65% on taxable income* over $95,000 over $71,250 over $47,500", "field": "brackets.single.1.rate", "value": 0.0565, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260514172316/https://revenue.mt.gov/montana-tax-simplification-resource-hub", "title": "Montana tax simplification resource hub", "publisher": "Montana Department of Revenue (archived copy)", "kind": "agency_page", "establishes": "Montana Department of Revenue: \"This means that if you take the federal standard deduction, it will be used to figure your Montana taxable income.\"", "claims": [ { "expect": "This means that if you take the federal standard deduction, it will be used to figure your Montana taxable income.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "Irs releases tax inflation adjustments for tax year 2026 including amendments from the one big beautiful bill", "publisher": "irs.gov", "kind": "legislation", "establishes": "irs.gov: \"for heads of households, the standard deduction will be $24,150\"", "claims": [ { "expect": "for heads of households, the standard deduction will be $24,150", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://web.archive.org/web/20260514172316/https://revenue.mt.gov/montana-tax-simplification-resource-hub", "title": "Montana Tax Simplification Resource Hub (Wayback Machine capture of revenue.mt.gov, 2026-05-14)", "publisher": "Montana Department of Revenue", "kind": "agency_page", "establishes": "Montana has no standard deduction of its own; taxable income starts from federal taxable income, so the federal standard (or itemized) deduction applies.", "claims": [ { "expect": "Montana no longer has a specific standard deduction", "status": "phrase" }, { "expect": "if you take the federal standard deduction, it will be used to figure your Montana taxable income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260512125802/https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html", "title": "0150 0300 0210 0030", "publisher": "mca.legmt.gov (archived copy)", "kind": "legislation", "establishes": "mca.legmt.gov: \"(b) for every head of household: (i) on the first $71,250 of Montana taxable income or any part of that income, 4.7%\"", "claims": [ { "expect": "(b) for every head of household: (i) on the first $71,250 of Montana taxable income or any part of that income, 4.7%", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "Irs releases tax inflation adjustments for tax year 2026 including amendments from the one big beautiful bill", "publisher": "irs.gov", "kind": "legislation", "establishes": "irs.gov: \"for heads of households, the standard deduction will be $24,150\"", "claims": [ { "expect": "for heads of households, the standard deduction will be $24,150", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The engine's $16,100/$32,200 are the 2026 federal standard deduction amounts; no Montana page states them, and no IRS page was fetched for them." ], "unsourced": null }, "federal_interaction": { "sources": [ { "url": "https://web.archive.org/web/20260611223926/https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0200/0150-0300-0210-0200.html", "title": "MCA 15-30-2120 Adjustments to federal taxable income to determine Montana taxable income (Montana Code Annotated 2025; Wayback Machine capture of mca.legmt.gov, 2026-06-11)", "publisher": "Montana Legislature", "kind": "statute", "establishes": "Montana taxable income is federal taxable income plus the listed additions and minus the listed subtractions.", "claims": [ { "expect": "are subtracted from federal taxable income to determine Montana taxable income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260105211001id_/https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2/2025_Montana_Individual_Income_Tax_Return_Form_2.pdf", "title": "2025 Montana Form 2 Individual Income Tax Return (Wayback Machine capture of revenuefiles.mt.gov, 2026-01-05)", "publisher": "Montana Department of Revenue", "kind": "instructions", "establishes": "Form 2 line 3 is federal AGI minus the federal standard/itemized deduction (Form 1040 lines 12e and 13b), before Montana additions and subtractions.", "claims": [ { "expect": "Add Form 1040, lines 12e and 13b", "status": "phrase" }, { "expect": "Montana additions to federal taxable income from Schedule I", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://web.archive.org/web/20260514172316/https://revenue.mt.gov/montana-tax-simplification-resource-hub", "title": "Montana Tax Simplification Resource Hub (Wayback Machine capture of revenue.mt.gov, 2026-05-14)", "publisher": "Montana Department of Revenue", "kind": "agency_page", "establishes": "Since 2024 Montana taxes Social Security to exactly the extent it is included in federal taxable income; there is no separate Montana exclusion or AGI threshold.", "claims": [ { "expect": "Taxable Social Security Income and net operating losses are included in Montana taxable income to the extent that they are included in federal taxable income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://web.archive.org/web/20260514172316/https://revenue.mt.gov/montana-tax-simplification-resource-hub", "title": "Montana Tax Simplification Resource Hub (Wayback Machine capture of revenue.mt.gov, 2026-05-14)", "publisher": "Montana Department of Revenue", "kind": "agency_page", "establishes": "Montana repealed its partial pension, annuity and IRA deduction starting 2024, so private retirement distributions are taxed as they are in federal taxable income.", "claims": [ { "expect": "Partial pension, annuity, and IRA deduction", "status": "phrase" }, { "expect": "Repealed Deductions", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260105211001id_/https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2/2025_Montana_Individual_Income_Tax_Return_Form_2.pdf", "title": "2025 Montana Form 2 Individual Income Tax Return (Wayback Machine capture of revenuefiles.mt.gov, 2026-01-05)", "publisher": "Montana Department of Revenue", "kind": "instructions", "establishes": "Schedule I subtractions include no pension, annuity or IRA line; only Railroad Retirement Tier I/II benefits and certain military retirement pay of working retirees are subtracted.", "claims": [ { "expect": "Tier II Railroad Retirement Benefits included on Form 1040, line 5b", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://web.archive.org/web/20260105211001id_/https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2/2025_Montana_Individual_Income_Tax_Return_Form_2.pdf", "title": "2025 Montana Form 2 Individual Income Tax Return (Wayback Machine capture of revenuefiles.mt.gov, 2026-01-05)", "publisher": "Montana Department of Revenue", "kind": "instructions", "establishes": "Government pensions have no Schedule I subtraction (apart from Railroad Retirement and the working-military-retiree subtraction) and are taxed like other pensions through federal taxable income.", "claims": [ { "expect": "Subtraction of military retirement income for working military retirees and military survivor benefits", "status": "phrase" }, { "expect": "Tier I Railroad Retirement Benefits included on Form 1040, line 6b", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page states in words that civilian government pensions are fully taxable; it follows from the federal-taxable-income base and the Schedule I list." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://web.archive.org/web/20260611223926/https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0200/0150-0300-0210-0200.html", "title": "MCA 15-30-2120 Adjustments to federal taxable income to determine Montana taxable income (Wayback Machine capture, 2026-06-11)", "publisher": "Montana Legislature", "kind": "statute", "establishes": "Montana starts from federal taxable income and has no conversion subtraction, so a Roth conversion's federally taxable amount is Montana ordinary income.", "claims": [ { "expect": "The items in subsection (2) are added to and the items in subsection (3) are subtracted from federal taxable income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://web.archive.org/web/20260512125802/https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html", "title": "MCA 15-30-2103 Rate of tax -- net long-term capital gains -- definitions (Wayback Machine capture, 2026-05-12)", "publisher": "Montana Legislature", "kind": "statute", "establishes": "Net long-term capital gains are taxed at 3.0% on the part that, stacked on nonqualified (ordinary) taxable income, stays within the first ordinary bracket ($95,000 joint, $71,250 HOH, $47,500 single) and at 4.1% above it.", "claims": [ { "expect": "on the first $95,000 less nonqualified taxable income of net long-term capital gains, 3.0%", "field": "config.cg_own_rate_low", "value": 0.03, "status": "match" }, { "expect": "on net long-term capital gains that exceed $95,000 less nonqualified taxable income or any part of that income, 4.1%", "field": "config.cg_own_rate_high", "value": 0.041, "status": "match" }, { "expect": "on the first $71,250 less nonqualified taxable income of net long-term capital gains, 3.0%", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260909221427/https://revenue.mt.gov/news/recent-news/HB-337", "title": "HB 337: 2026-2027 Montana Individual Income Tax Changes (Wayback Machine capture, 2026-09-09)", "publisher": "Montana Department of Revenue", "kind": "agency_page", "establishes": "HB 337 keeps the 3.0% and 4.1% long-term capital gains rates and moves their breakpoints to the new ordinary brackets.", "claims": [ { "expect": "The rates on long-term capital gains remain at 3.0% and 4.1%", "field": "config.cg_own_rate_high", "value": 0.041, "status": "match", "note": "Also covers config.cg_own_rate_low = 0.03." } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://web.archive.org/web/20260105211001id_/https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2/2025_Montana_Individual_Income_Tax_Return_Form_2.pdf", "title": "2025 Montana Form 2 Individual Income Tax Return (Wayback Machine capture, 2026-01-05)", "publisher": "Montana Department of Revenue", "kind": "instructions", "establishes": "Each taxpayer 65+ subtracts $5,660 from federal taxable income for 2025 ($11,320 when both joint filers are 65+).", "claims": [ { "expect": "$5,660 subtraction for taxpayers 65 and older", "field": "config.senior_subtraction_single", "value": 5660, "status": "proxy", "note": "2025 amount; the engine uses it for 2026 because no 2026 indexed figure was found." }, { "expect": "($11,320 if married filing jointly and both are 65 and older)", "field": "config.senior_subtraction_mfj", "value": 11320, "status": "proxy", "note": "2025 amount used as the 2026 proxy." } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260611223926/https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0200/0150-0300-0210-0200.html", "title": "MCA 15-30-2120 (Wayback Machine capture, 2026-06-11)", "publisher": "Montana Legislature", "kind": "statute", "establishes": "The age-65 subtraction is a $5,500 base per taxpayer, multiplied by the inflation factor by November 1 each year and rounded to the nearest $10.", "claims": [ { "expect": "for each taxpayer that has attained the age of 65, an additional subtraction of $5,500", "field": "config.senior_subtraction_min_age", "value": 65, "status": "match" }, { "expect": "shall round the results in subsection (7)(a) to the nearest $10", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal additional standard deduction for 2026, per condition (age 65 and blindness each count): $2,050 unmarried, $1,650 married. The state takes it where its deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.std_deduction_aged_add_unmarried", "value": 2050, "status": "match" }, { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.std_deduction_aged_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf", "title": "Schedule 1-A (Form 1040), Additional Deductions", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal senior deduction: $6,000 per taxpayer 65 or older, reduced by 6% of modified AGI over $75,000 ($150,000 joint); none for married filing separately.", "claims": [ { "expect": "Enter $75,000 ($150,000 if married filing jointly)", "field": "config.fed_senior_phaseout_single", "value": 75000, "status": "match" }, { "expect": "Multiply line 33 by 6% (0.06)", "field": "config.fed_senior_phaseout_rate", "value": 0.06, "status": "match" }, { "expect": "Subtract line 34 from $6,000", "field": "config.fed_senior_deduction", "value": 6000, "status": "match" }, { "expect": "If married, you must file jointly to claim this deduction.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260105211001id_/https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2/2025_Montana_Individual_Income_Tax_Return_Form_2.pdf", "title": "2025 Montana Form 2 (archived copy)", "publisher": "Montana Department of Revenue", "kind": "instructions", "establishes": "Montana deducts Form 1040 lines 12e and 13b (the standard deduction with its age and blindness amounts, and the Schedule 1-A deductions, the senior one included).", "claims": [ { "expect": "Federal adjusted gross income from Form 1040, line 11b Add Form 1040, lines 12e and 13b Subtract line 2 from line 1.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The 2026 indexed senior subtraction (due by November 1, 2025 under MCA 15-30-2120(7)) was not found on any fetchable page; the engine uses the 2025 $5,660." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://web.archive.org/web/20260503132008id_/https://revenue.mt.gov/publications/wmre", "title": "Wmre", "publisher": "Montana Department of Revenue (archived copy)", "kind": "agency_page", "establishes": "Montana's working military retirement exemption depends on residency and earned income over a five-year window, which the engine does not model; military pay is taxed as a pension.", "claims": [ { "expect": "The exemption amount is the lesser of 50% of their military retirement income or their total qualifying Montana income.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://revenue.mt.gov/taxes/individual-income-tax/working-military-retirement-exemption", "title": "Working military retirement exemption", "publisher": "Montana Department of Revenue (archived copy)", "kind": "agency_page", "establishes": "Montana's working military retirement exemption depends on residency and earned income over a five-year window, which the engine does not model; military pay is taxed as a pension.", "claims": [ { "expect": "The deduction can only be claimed for five consecutive years after meeting the eligibility requirements.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal additional standard deduction for 2026, per condition (age 65 and blindness each count): $2,050 unmarried, $1,650 married. The state takes it where its deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_unmarried", "value": 2050, "status": "match" }, { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "MT Legislature SB 399 transition memo", "AARP MT State Tax Guide 2026 (secondary)", "2024/2025 Form 2 instructions (the 2025 Form 2 itself was used; the instructions PDF has no Wayback capture and revenue.mt.gov is unreachable)" ], "notes": [ "All Montana state hosts (revenue.mt.gov, revenuefiles.mt.gov, mca.legmt.gov, leg.mt.gov) time out from the checking host (apparent geo-block). Every MT URL here is therefore an Internet Archive (web.archive.org) capture of the official page; the original official URL is embedded after the timestamp. The docs page may prefer to link the original and cite the capture as the verification copy.", "The Form 2 capture uses the raw 'id_' Wayback form because the plain capture wraps the PDF in an iframe and yields no text.", "The 2025 Form 2 capital-gains worksheet shows 2025 breakpoints ($21,100 single / $42,200 joint / $31,700 HOH); the 2026 breakpoints ($47,500 / $95,000 / $71,250) come from MCA 15-30-2103(2) as amended by HB 337.", "The engine does not model the working-military-retiree subtraction or Railroad Retirement subtractions for MT." ] }, "NC": { "name": "North Carolina", "rules": { "rates": { "sources": [ { "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules", "title": "Tax Rate Schedules", "publisher": "North Carolina Department of Revenue", "kind": "agency_page", "establishes": "North Carolina taxes individual taxable income at a single flat rate of 3.99% for tax years after 2025 (4.25% for 2025).", "claims": [ { "expect": "For Taxable Years after 2025, the North Carolina individual income tax rate is 3.99% (0.0399)", "status": "match", "field": "brackets.single.0.rate", "value": 0.0399, "note": "Flat rate; the MFJ schedule (brackets.mfj.0.rate) is the same 3.99%." } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions", "title": "North Carolina Standard Deduction or North Carolina Itemized Deductions", "publisher": "North Carolina Department of Revenue", "kind": "agency_page", "establishes": "The North Carolina standard deduction is $12,750 single, $25,500 married filing jointly or surviving spouse, and $19,125 head of household.", "claims": [ { "expect": "Single $12,750", "status": "match", "field": "config.std_deduction_single", "value": 12750 }, { "expect": "Married Filing Jointly/Qualifying Widow(er)/Surviving Spouse $25,500", "status": "match", "field": "config.std_deduction_mfj", "value": 25500 }, { "expect": "Head of Household $19,125", "status": "match", "field": "config.std_deduction_hoh", "value": 19125 } ], "checked": "2026-09-27" } ], "gaps": [ "The page is not year-stamped; the amounts are statutory (G.S. 105-153.5(a)(1)) and unchanged for 2026, but the statute itself could not be fetched (ncleg.gov returns 403 to the checker)." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open", "title": "2025 D-401 Individual Income Tax Instructions", "publisher": "North Carolina Department of Revenue", "kind": "instructions", "establishes": "Social Security benefits included in federal AGI are deducted in full on Schedule S line 19, so North Carolina does not tax Social Security.", "claims": [ { "expect": "Taxable Portion of Social Security and Railroad Retirement Benefits", "status": "phrase" }, { "expect": "Social Security and railroad retirement benefits are not subject to state income tax", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open", "title": "2025 D-401 Individual Income Tax Instructions", "publisher": "North Carolina Department of Revenue", "kind": "instructions", "establishes": "North Carolina starts from federal AGI and has no general pension or IRA exclusion, so IRA, 401(k) and private-pension distributions are taxed at the flat rate.", "claims": [ { "expect": "The starting point for determining North Carolina taxable income is federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open", "title": "2025 D-401 Individual Income Tax Instructions", "publisher": "North Carolina Department of Revenue", "kind": "instructions", "establishes": "Government pensions are taxable in North Carolina except under the Bailey settlement, which exempts NC state/local and federal pensions only where the retiree had five or more years of creditable service as of August 12, 1989; the engine taxes all public pensions.", "claims": [ { "expect": "if the retiree had five or more years of creditable service as of August 12, 1989", "status": "phrase" }, { "expect": "The exclusion does not apply to retirement benefits paid to former teachers and state employees of other states", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The Bailey-settlement exclusion (government retirees vested by 1989-08-12) is not modeled; those retirees are over-taxed." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open", "title": "2025 D-401 Individual Income Tax Instructions", "publisher": "North Carolina Department of Revenue", "kind": "instructions", "establishes": "A traditional-to-Roth conversion is included in federal AGI, the North Carolina starting point, and no Schedule S deduction applies, so it is taxed at the flat rate.", "claims": [ { "expect": "The starting point for determining North Carolina taxable income is federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open", "title": "2025 D-401 Individual Income Tax Instructions", "publisher": "North Carolina Department of Revenue", "kind": "instructions", "establishes": "Capital gains in federal AGI are part of North Carolina taxable income, which is multiplied by the single flat rate; there is no capital-gain preference.", "claims": [ { "expect": "The starting point for determining North Carolina taxable income is federal adjusted gross income", "status": "phrase" }, { "expect": "multiply your North Carolina taxable income by 4.25% (0.0425)", "status": "match", "field": "config.taxes_ltcg_as_ordinary", "value": true, "note": "2025 instructions: one rate on all taxable income; 3.99% for 2026 per the Tax Rate Schedules page." } ], "checked": "2026-09-27" } ], "gaps": [ "No official page found that states the absence of a capital-gain preference in so many words; it follows from the FAGI starting point and the single flat rate." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open", "title": "2025 d 401 individual income tax instructions", "publisher": "North Carolina Department of Revenue", "kind": "instructions", "establishes": "Military retirement pay is deductible for a member with at least 20 years of service or a medical retirement, along with survivor benefit plan payments.", "claims": [ { "expect": "member who served at least 20 years in the Uniformed", "status": "phrase" }, { "expect": "Payments from the Survivor Benefit Plan to a beneficiary", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "G.S. 105-153.5(a)(1) (ncleg.gov returns 403 to the checker)" ], "notes": [ "The NCDOR rate page says additional rate reductions may apply from 2027 depending on revenue triggers; 3.99% is the 2026 rate." ] }, "ND": { "name": "North Dakota", "rules": { "rates": { "sources": [ { "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf", "title": "2025 North Dakota Individual Income Tax Booklet (Forms ND-1 and ND-EZ instructions)", "publisher": "North Dakota Office of State Tax Commissioner", "kind": "instructions", "establishes": "The 2025 North Dakota rate schedules (0% / 1.95% / 2.50%) with separate single, married-filing-jointly and head-of-household thresholds; these are the values the engine carries as its 2026 proxy.", "claims": [ { "expect": "2025 Tax Rate Schedules", "status": "phrase" }, { "expect": "1.95%", "status": "match", "field": "brackets.single.1.rate", "value": 0.0195, "note": "Rates unchanged for 2026 (see the 2026 ND-1ES)." }, { "expect": "2.50%", "status": "match", "field": "brackets.single.2.rate", "value": 0.025 }, { "expect": "48,475", "status": "phrase", "note": "Prior-year figure (the value the engine used before 1.2.0). The engine now carries 49575, from the North Dakota source for 2026 cited alongside." }, { "expect": "244,825", "status": "phrase", "note": "Prior-year figure (the value the engine used before 1.2.0). The engine now carries 250400, from the North Dakota source for 2026 cited alongside." }, { "expect": "80.975", "status": "phrase", "note": "Prior-year figure (the value the engine used before 1.2.0). The engine now carries 82800, from the North Dakota source for 2026 cited alongside." }, { "expect": "298,075", "status": "phrase", "note": "Prior-year figure (the value the engine used before 1.2.0). The engine now carries 304850, from the North Dakota source for 2026 cited alongside." }, { "expect": "64,950", "status": "phrase", "note": "Prior-year figure (the value the engine used before 1.2.0). The engine now carries 66400, from the North Dakota source for 2026 cited alongside." }, { "expect": "271,450", "status": "phrase", "note": "Prior-year figure (the value the engine used before 1.2.0). The engine now carries 277600, from the North Dakota source for 2026 cited alongside." } ], "checked": "2026-09-27" }, { "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf", "title": "Form ND-1ES Estimated Income Tax - Individuals (2026), 2026 Forms ND-1 and ND-EZ Tax Rate Schedules", "publisher": "North Dakota Office of State Tax Commissioner", "kind": "instructions", "establishes": "The 2026 North Dakota rate schedules keep the 0% / 1.95% / 2.50% rates with inflation-indexed thresholds: single $49,575 / $250,400, married filing jointly $82,800 / $304,850, head of household $66,400 / $277,600.", "claims": [ { "expect": "2026 Forms ND-1 and ND-EZ Tax Rate Schedules", "status": "phrase" }, { "expect": "2.50% of amount over", "status": "match", "field": "brackets.mfj.2.rate", "value": 0.025 }, { "expect": "1.95% of amount over $ 49,575", "status": "match", "field": "brackets.single.0.max", "value": 49575 }, { "expect": "250,400", "status": "match", "field": "brackets.single.1.max", "value": 250400 }, { "expect": "82,800", "status": "match", "field": "brackets.mfj.0.max", "value": 82800 }, { "expect": "304,850", "status": "match", "field": "brackets.mfj.1.max", "value": 304850 }, { "expect": "66,400", "status": "match", "field": "brackets.hoh.0.max", "value": 66400 }, { "expect": "277,600", "status": "match", "field": "brackets.hoh.1.max", "value": 277600 } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf", "title": "2025 North Dakota Individual Income Tax Booklet (Forms ND-1 and ND-EZ instructions)", "publisher": "North Dakota Office of State Tax Commissioner", "kind": "instructions", "establishes": "North Dakota taxable income starts from federal taxable income (Form 1040 line 15), so the federal standard deduction is already subtracted; North Dakota has no separate standard deduction or personal exemption.", "claims": [ { "expect": "taxable income perpetually conforms to the computation of federal taxable income", "status": "match", "field": "config.state_base_is_federal_taxable_income", "value": true }, { "expect": "Federal taxable income On Form 1040 or 1040-SR, line 15", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The 2026 federal standard deduction embedded in federal taxable income is $16,100 single, $32,200 married filing jointly and $24,150 head of household.", "claims": [ { "expect": "$16,100", "status": "match", "field": "config.std_deduction_single", "value": 16100 }, { "expect": "$32,200", "status": "match", "field": "config.std_deduction_mfj", "value": 32200 }, { "expect": "$24,150", "status": "match", "field": "config.std_deduction_hoh", "value": 24150 } ], "checked": "2026-09-27" }, { "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf", "title": "28709 form nd 1es 2026", "publisher": "North Dakota Office of State Tax Commissioner", "kind": "instructions", "establishes": "North Dakota Office of State Tax Commissioner: \"0.00 + 1.95% of amount over $ 66,400\" (and 1 more quoted passage)", "claims": [ { "expect": "0.00 + 1.95% of amount over $ 66,400", "status": "phrase" }, { "expect": "4,118.40 + 2.50% of amount over 277,600", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf", "title": "2025 North Dakota Individual Income Tax Booklet (Forms ND-1 and ND-EZ instructions)", "publisher": "North Dakota Office of State Tax Commissioner", "kind": "instructions", "establishes": "The taxable portion of Social Security benefits reported on federal Form 1040 line 6b is subtracted on Form ND-1 line 15, so Social Security is fully exempt.", "claims": [ { "expect": "Line 15 - Social security benefit exclusion", "status": "phrase" }, { "expect": "Enter on this line the taxable portion of your Social Security benefit", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf", "title": "2025 North Dakota Individual Income Tax Booklet (Forms ND-1 and ND-EZ instructions)", "publisher": "North Dakota Office of State Tax Commissioner", "kind": "instructions", "establishes": "IRA, 401(k) and private-pension distributions are part of federal taxable income, the North Dakota starting point, and have no general North Dakota exclusion.", "claims": [ { "expect": "taxable income perpetually conforms to the computation of federal taxable income", "status": "match", "field": "config.state_base_is_federal_taxable_income", "value": true }, { "expect": "Federal taxable income On Form 1040 or 1040-SR, line 15", "status": "phrase" }, { "expect": "Retirement (Pensions, annuities, IRAs, etc.)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf", "title": "2025 North Dakota Individual Income Tax Booklet (Forms ND-1 and ND-EZ instructions)", "publisher": "North Dakota Office of State Tax Commissioner", "kind": "instructions", "establishes": "Government pensions are taxed like other pensions (they are in federal taxable income); only military retirement pay and certain licensed peace officer retirement benefits have North Dakota exclusions, which the engine does not model.", "claims": [ { "expect": "taxable income perpetually conforms to the computation of federal taxable income", "status": "match", "field": "config.state_base_is_federal_taxable_income", "value": true }, { "expect": "Federal taxable income On Form 1040 or 1040-SR, line 15", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The licensed peace officer retirement exclusion (ND-1 line 9) is not modeled." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf", "title": "2025 North Dakota Individual Income Tax Booklet (Forms ND-1 and ND-EZ instructions)", "publisher": "North Dakota Office of State Tax Commissioner", "kind": "instructions", "establishes": "A traditional-to-Roth conversion is included in federal taxable income, the North Dakota starting point, and no North Dakota subtraction applies, so it is taxed at the regular rates.", "claims": [ { "expect": "taxable income perpetually conforms to the computation of federal taxable income", "status": "match", "field": "config.state_base_is_federal_taxable_income", "value": true }, { "expect": "Federal taxable income On Form 1040 or 1040-SR, line 15", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf", "title": "2025 North Dakota Individual Income Tax Booklet (Forms ND-1 and ND-EZ instructions)", "publisher": "North Dakota Office of State Tax Commissioner", "kind": "instructions", "establishes": "40% of net long-term capital gain included in federal taxable income is excluded on Form ND-1 line 6, so 60% of the gain is taxed at the regular rates.", "claims": [ { "expect": "may be able to exclude 40 percent of the gain", "status": "phrase" }, { "expect": "Multiply line 7 by 40% (.40)", "status": "match", "field": "config.ltcg_inclusion_ratio", "value": 0.6, "note": "Engine stores the 60% inclusion ratio = 1 - 40% exclusion." } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "federal_interaction": { "sources": [ { "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf", "title": "2025 North Dakota Individual Income Tax Booklet (Forms ND-1 and ND-EZ instructions)", "publisher": "North Dakota Office of State Tax Commissioner", "kind": "instructions", "establishes": "North Dakota taxable income starts from federal taxable income and perpetually conforms to its computation for all years, including the OBBBA changes.", "claims": [ { "expect": "taxable income perpetually conforms to the computation of federal taxable income", "status": "match", "field": "config.state_base_is_federal_taxable_income", "value": true }, { "expect": "Federal taxable income On Form 1040 or 1040-SR, line 15", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.tax.nd.gov/military-service-members", "title": "Military service members", "publisher": "North Dakota Office of State Tax Commissioner", "kind": "agency_page", "establishes": "Military retirement benefits are deducted in full, equal to the amount taxable on the federal return.", "claims": [ { "expect": "The deduction is equal to the taxable amount of the benefits reported on the federal income tax return for the tax year.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal additional standard deduction for 2026, per condition (age 65 and blindness each count): $2,050 unmarried, $1,650 married. The state takes it where its deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_unmarried", "value": 2050, "status": "match" }, { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal additional standard deduction for 2026, per condition (age 65 and blindness each count): $2,050 unmarried, $1,650 married. The state takes it where its deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.std_deduction_aged_add_unmarried", "value": 2050, "status": "match" }, { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.std_deduction_aged_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf", "title": "Schedule 1-A (Form 1040), Additional Deductions", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal senior deduction: $6,000 per taxpayer 65 or older, reduced by 6% of modified AGI over $75,000 ($150,000 joint); none for married filing separately.", "claims": [ { "expect": "Enter $75,000 ($150,000 if married filing jointly)", "field": "config.fed_senior_phaseout_single", "value": 75000, "status": "match" }, { "expect": "Multiply line 33 by 6% (0.06)", "field": "config.fed_senior_phaseout_rate", "value": 0.06, "status": "match" }, { "expect": "Subtract line 34 from $6,000", "field": "config.fed_senior_deduction", "value": 6000, "status": "match" }, { "expect": "If married, you must file jointly to claim this deduction.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf", "title": "2025 North Dakota individual income tax booklet", "publisher": "North Dakota Office of State Tax Commissioner", "kind": "instructions", "establishes": "North Dakota conforms to federal taxable income, including the senior deduction.", "claims": [ { "expect": "Increased standard deduction across all filing statuses, with an additional $6,000 for some seniors.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "N.D.C.C. 57-38-30.3 / ch. 57-38 (not fetched; the booklet was used)", "Tax Foundation 2026 (secondary; not used)" ], "notes": [ "The engine comment says final 2026 indexing was unpublished at research time; the 2026 ND-1ES (tax.nd.gov) now publishes the 2026 schedules, so the proxy should be replaced (all six thresholds move up about 2-3%). The corresponding .min values of the next brackets move with them.", "The 2025 booklet's MFJ threshold is printed '$ 80.975' (period instead of comma)." ] }, "NE": { "name": "Nebraska", "rules": { "rates": { "sources": [ { "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf", "title": "2026 Nebraska Individual Estimated Income Tax Payment Vouchers (Form 1040N-ES)", "publisher": "Nebraska Department of Revenue", "kind": "instructions", "establishes": "For 2026 Nebraska taxes income at 2.46%, 3.51% and 4.55%, with single edges at $4,130 and $24,760 and married-filing-jointly edges at $8,250 and $49,530 (the statutory third and fourth brackets share the 4.55% rate).", "claims": [ { "expect": "tax year 2026 individual income tax rates for the third and fourth brackets are at the same rate of 4.55%", "field": "brackets.single.2.rate", "value": 0.0455, "status": "match" }, { "expect": "2.46% of the income", "field": "brackets.single.0.rate", "value": 0.0246, "status": "match" }, { "expect": "101.60 + 3.51% of the excess over", "field": "brackets.single.1.rate", "value": 0.0351, "status": "match", "note": "Second single bracket starts at $4,130 (brackets.single.0.max = 4130)." }, { "expect": "825.71 + 4.55% of the excess over $24,760", "field": "brackets.single.1.max", "value": 24760, "status": "match" }, { "expect": "0 4,130 24,760 39,900", "field": "brackets.single.0.max", "value": 4130, "status": "match", "note": "Single/HOH column of bracket edges; the $39,900 edge separates two 4.55% brackets and is immaterial." }, { "expect": "0 8,250 49,530 79,800", "field": "brackets.mfj.1.max", "value": 49530, "status": "match", "note": "MFJ column; also covers brackets.mfj.0.max = 8250." }, { "expect": "Married, Filing Jointly and Surviving Spouses", "status": "phrase" }, { "expect": "0 7,700 39,620 59,160", "status": "phrase", "note": "Head-of-household column (edges $7,700 / $39,620); the engine has no HOH table - see mismatches." }, { "expect": "189.42 + 3.51% of the excess over $ 7,700", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The official 2026 Form 1040N tax rate schedule is only in draft; the 1040N-ES estimated-tax schedule is the published 2026 schedule used here.", "Neb. Rev. Stat. 77-2715.03 (cited by the engine) could not be fetched: nebraskalegislature.gov is unreachable from the checking host." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf", "title": "2026 Nebraska Individual Estimated Income Tax Payment Vouchers (Form 1040N-ES)", "publisher": "Nebraska Department of Revenue", "kind": "instructions", "establishes": "For 2026 the Nebraska standard deduction is $8,850 single and $17,700 married filing jointly, and each personal exemption is a $176 credit against tax.", "claims": [ { "expect": "Single $8,850", "field": "config.std_deduction_single", "value": 8850, "status": "match" }, { "expect": "Married, Filing Jointly $17,700", "field": "config.std_deduction_mfj", "value": 17700, "status": "match" }, { "expect": "Include $176 for each Nebraska personal exemption", "field": "config.exemption_credit_per", "value": 176, "status": "match" }, { "expect": "Head of Household $12,950", "status": "phrase", "note": "Engine gives HOH the single $8,850 - see mismatches." } ], "checked": "2026-09-27" } ], "gaps": [ "Neb. Rev. Stat. 77-2715.07 (exemption credit) could not be fetched: nebraskalegislature.gov is unreachable from the checking host." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf", "title": "2025 Nebraska Individual Income Tax and Amended Return Booklet", "publisher": "Nebraska Department of Revenue", "kind": "instructions", "establishes": "Nebraska subtracts the entire federally taxable Social Security benefit on Schedule I, with no AGI threshold.", "claims": [ { "expect": "The entire social security benefit amount included in the federal AGI can be excluded and no longer has a federal AGI threshold", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf", "title": "2025 Nebraska Individual Income Tax and Amended Return Booklet", "publisher": "Nebraska Department of Revenue", "kind": "instructions", "establishes": "Nebraska starts from federal AGI, which includes pension, 401(k) and IRA distributions, and offers no general retirement-income subtraction (only military retirement and Railroad Retirement benefits are subtracted).", "claims": [ { "expect": "retirement income (such as 401K distributions, pensions, etc.)", "status": "phrase" }, { "expect": "This is the amount reported on your federal return as AGI", "status": "phrase" }, { "expect": "All military retirees are allowed to exclude 100% of the military retirement benefits", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No page states in so many words that private pensions and IRA distributions are fully taxable; the rule follows from the federal-AGI starting point and the absence of a Schedule I subtraction." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf", "title": "2025 Nebraska Individual Income Tax and Amended Return Booklet", "publisher": "Nebraska Department of Revenue", "kind": "instructions", "establishes": "Non-military government pensions stay in federal AGI and are taxed like other pensions; Schedule I subtracts only military retirement and Railroad Retirement Board benefits.", "claims": [ { "expect": "Enter any federally taxed retirement benefits paid by the Railroad Retirement Board", "status": "phrase" }, { "expect": "All military retirees are allowed to exclude 100% of the military retirement benefits", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page explicitly says civilian government pensions are taxable; this is inferred from the list of Schedule I subtractions." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf", "title": "2025 Nebraska Individual Income Tax and Amended Return Booklet", "publisher": "Nebraska Department of Revenue", "kind": "instructions", "establishes": "Form 1040N line 5 is federal AGI, so the taxable amount of a Roth conversion enters the Nebraska base and is taxed as ordinary income.", "claims": [ { "expect": "Federal Adjusted Gross Income (AGI). This is the amount reported on your federal return as AGI", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf", "title": "2025 Nebraska Individual Income Tax and Amended Return Booklet", "publisher": "Nebraska Department of Revenue", "kind": "instructions", "establishes": "Capital gains in federal AGI are taxed at Nebraska's ordinary rates; the only exception is the special capital gains election on Form 4797N, which the engine does not model.", "claims": [ { "expect": "Special Capital Gains/Extraordinary Dividend Deduction", "status": "phrase" }, { "expect": "Refer to the Special Capital Gains Election and Computation, Form 4797N", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No page states directly that ordinary long-term gains are taxed at ordinary rates; it follows from the federal-AGI base and the single rate schedule." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf", "title": "F Individual Income Tax Booklet", "publisher": "Nebraska Department of Revenue", "kind": "instructions", "establishes": "Military retirees may exclude 100% of their military retirement benefits.", "claims": [ { "expect": "All military retirees are allowed to exclude 100% of the military retirement", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf", "title": "F 1040N ES", "publisher": "Nebraska Department of Revenue", "kind": "instructions", "establishes": "Nebraska Department of Revenue: \"189.42 + 3.51% of the excess over $ 7,700 1,309.81 + 4.55% of the excess over $39,620\" (and 3 more quoted passages)", "claims": [ { "expect": "189.42 + 3.51% of the excess over $ 7,700 1,309.81 + 4.55% of the excess over $39,620", "status": "phrase" }, { "expect": "Head of Household $12,950", "status": "phrase" }, { "expect": "Your Nebraska standard deduction is increased by this amount if, at the end of 2026, you will be: • An unmarried individual (single or head of household), and 65 or older, or blind", "status": "phrase" }, { "expect": "$3,400 • A married individual (filing jointly or separately) and 65 or older, or blind", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf", "title": "2026 Form 1040N-ES", "publisher": "Nebraska Department of Revenue", "kind": "instructions", "establishes": "The standard deduction rises for each condition, 65 or older and blind separately.", "claims": [ { "expect": "65 or older, and blind", "status": "phrase" }, { "expect": "Both spouses are 65 or older, and both are blind", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "Neb. Rev. Stat. 77-2715.03 (nebraskalegislature.gov unreachable from the checking host - connect timeout)", "Neb. Rev. Stat. 77-2715.07 (nebraskalegislature.gov unreachable from the checking host - connect timeout)", "Tax Foundation 2026 (secondary; not needed, DOR 1040N-ES used)" ], "notes": [ "Nebraska adds an extra standard deduction for filers 65+ or blind (the 1040N-ES line 5 refers to it); the engine carries no NE senior amount.", "The 1040N-ES schedule lists a fourth bracket edge ($39,900 single / $79,800 MFJ) at the same 4.55% rate; the engine collapses it, which gives identical tax.", "Nebraska excludes 100% of military retirement pay; the engine does not model a military-pension carve-out for NE." ] }, "NH": { "name": "New Hampshire", "rules": { "no_income_tax": { "sources": [ { "url": "https://www.revenue.nh.gov/sites/g/files/ehbemt736/files/documents/dp-10-instructions-2024.pdf", "title": "2024 DP-10 Interest and Dividends Tax Return General Instructions", "publisher": "New Hampshire Department of Revenue Administration", "kind": "instructions", "establishes": "New Hampshire's Interest and Dividends Tax, its only personal income tax, was repealed for taxable periods beginning after December 31, 2024, so no New Hampshire personal income tax applies in 2026.", "claims": [ { "expect": "New Hampshire's I&D tax was repealed, effective with taxable periods beginning after December 31, 2024", "status": "phrase" }, { "expect": "The repeal does not provide amnesty for pre-repeal tax years", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://www.gencourt.state.nh.us/rsa/html/V/77/77-mrg.htm", "title": "77 mrg", "publisher": "New Hampshire General Court (archived copy)", "kind": "statute", "establishes": "New Hampshire levies no broad personal income tax.", "claims": [ { "expect": "[RSA 77:1 repealed by 2021, 91:99, II, effective January 1, 2025.]", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No fetchable official page states in words that New Hampshire never taxed wages, pensions or Social Security; the DP-10 instructions only establish that the I&D tax (which covered interest and dividends) is repealed. NH DRA HTML pages (revenue.nh.gov) returned HTTP 403 and the RSA site (gencourt.state.nh.us / gc.nh.gov) refused connections from the checker host." ], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [], "notes": [ "The DP-10 instructions PDF is the TY2024 (final) I&D return booklet; it is the latest DRA document confirming the repeal date.", "The engine models NH as build_no_tax with ss_rule 'exempt'; nothing else to verify." ] }, "NJ": { "name": "New Jersey", "rules": { "rates": { "sources": [ { "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf", "title": "2025 Form NJ-1040 Instructions (Tax Rate Schedules, p.63)", "publisher": "New Jersey Division of Taxation", "kind": "instructions", "establishes": "New Jersey taxes single and married-filing-separately filers on Table A (1.4% to 10.75%, edges $20,000/$35,000/$40,000/$75,000/$500,000/$1,000,000) and joint, head-of-household and qualifying-widow(er) filers on Table B (1.4% to 10.75%, edges $20,000/$50,000/$70,000/$80,000/$150,000/$500,000/$1,000,000).", "claims": [ { "expect": "Over $ 0 $ 20,000 $ 35,000 $ 40,000 $ 75,000 $ 500,000 $1,000,000", "field": "brackets.single.3.max", "value": 75000, "status": "proxy", "note": "2025 Table A; the row also covers single edges 20000, 35000, 40000, 500000 and 1000000. NJ brackets are statutory and not indexed, so 2025 = 2026." }, { "expect": "$ 0 $ 20,000 $ 50,000 $ 70,000 $ 80,000 $ 150,000 $ 500,000 $1,000,000", "field": "brackets.mfj.4.max", "value": 150000, "status": "proxy", "note": "2025 Table B; the row also covers MFJ edges 20000, 50000, 70000, 80000, 500000 and 1000000." }, { "expect": ".014", "field": "brackets.single.0.rate", "value": 0.014, "status": "proxy" }, { "expect": ".0175", "field": "brackets.single.1.rate", "value": 0.0175, "status": "proxy" }, { "expect": ".0245", "field": "brackets.mfj.2.rate", "value": 0.0245, "status": "proxy" }, { "expect": ".05525", "field": "brackets.single.3.rate", "value": 0.05525, "status": "proxy" }, { "expect": ".0637", "field": "brackets.single.4.rate", "value": 0.0637, "status": "proxy" }, { "expect": ".0897", "field": "brackets.single.5.rate", "value": 0.0897, "status": "proxy" }, { "expect": ".1075", "field": "brackets.single.6.rate", "value": 0.1075, "status": "proxy" }, { "expect": "Married/CU couple, filing joint return Head of household", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No 2026 NJ-1040 rate schedule is published yet; the 2025 schedule is used (rates are statutory, unindexed). N.J.S.A. 54A:2-1 could not be fetched (NJ Legislature hosts unreachable from the checking host)." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf", "title": "2025 Form NJ-1040 Instructions", "publisher": "New Jersey Division of Taxation", "kind": "instructions", "establishes": "New Jersey has no standard deduction; each filer (and a joint-filing spouse) claims a $1,000 regular exemption, which the engine carries as a $1,000/$2,000 deduction.", "claims": [ { "expect": "You can claim a $1,000 exemption for yourself and your spouse/CU partner", "field": "config.std_deduction_single", "value": 1000, "status": "proxy", "note": "2025 instructions; unchanged statutory amount. Engine MFJ value 2000 = two $1,000 exemptions." } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf", "title": "2025 Form NJ-1040 Instructions", "publisher": "New Jersey Division of Taxation", "kind": "instructions", "establishes": "Social Security benefits are not reported on the NJ-1040 and are fully exempt; they are also outside the total-income test for the pension exclusion.", "claims": [ { "expect": "Common types of nontaxable retirement income (do not report on this return): • Social Security benefits", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.nj.gov/treasury/taxation/njit7.shtml", "title": "Retirement Income Exclusions", "publisher": "New Jersey Division of Taxation", "kind": "agency_page", "establishes": "Filers 62+ (or disabled) with total income up to $150,000 may exclude pension, annuity and IRA income: up to $100,000 joint, $75,000 single/HOH or $50,000 separate at income up to $100,000, and a percentage of taxable pension (50%/37.5%/25% at $100,001-$125,000; 25%/18.75%/12.5% at $125,001-$150,000) above that.", "claims": [ { "expect": "were 62 or older or disabled as defined by Social Security guidelines", "field": "config.retirement_exclusion_min_age", "value": 62, "status": "match" }, { "expect": "$1- $100,000 $100,000 $50,000 $75,000", "field": "config.retirement_income_exclusion_single", "value": 75000, "status": "match", "note": "Row order on the page: joint $100,000, separate $50,000, single/HOH $75,000. Also covers config.retirement_income_exclusion_mfj = 100000." }, { "expect": "The current income limit for a Retirement Income Exclusion is $150,000", "status": "phrase" }, { "expect": "Multiply your taxable pension found on Line 20a", "status": "phrase" }, { "expect": "37.5 % Single/head of household/qualifying widow(er)", "status": "phrase" }, { "expect": "18.75 % Single/head of household/qualifying widow(er)", "status": "phrase" }, { "expect": "12.5 % Married filing separately", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf", "title": "2025 Form NJ-1040 Instructions (Line 28a Pension/Retirement Exclusion)", "publisher": "New Jersey Division of Taxation", "kind": "instructions", "establishes": "Line 28a is the lesser of taxable pension (line 20a) and a filing-status amount: $100,000/$75,000/$50,000 when line 27 income is up to $100,000, else 50%/37.5%/25% or 25%/18.75%/12.5% of line 20a up to $150,000; the income test uses line 27 total income, which excludes Social Security.", "claims": [ { "expect": "were age 62 or older or blind/disabled", "field": "config.retirement_exclusion_min_age", "value": 62, "status": "proxy", "note": "2025 instructions; the age test is statutory." }, { "expect": "Your income on line 27 is $150,000 or less", "status": "phrase" }, { "expect": "$100,000 50% of line 20a", "field": "config.retirement_income_exclusion_mfj", "value": 100000, "status": "proxy", "note": "2025 instructions; unindexed statutory amount." }, { "expect": "$75,000 37.5% of line 20a", "field": "config.retirement_income_exclusion_single", "value": 75000, "status": "proxy", "note": "2025 instructions; unindexed statutory amount." }, { "expect": "18.75% of line 20a", "status": "phrase" }, { "expect": "12.5% of line 20a", "status": "phrase" }, { "expect": "Enter on line 28a the lesser of line A or line B", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The percentage bands (100%/50%/37.5%/25%/18.75%/12.5%) are hardcoded in state_tax.c, not config fields; they are covered by phrase claims.", "P.L.2021, c.129 (engine citation) could not be fetched: pub.njleg.gov is unreachable from the checking host.", "The Line 28b 'other retirement income exclusion' (unused pension exclusion applied to other income when wages/business income are $3,000 or less) is not modeled by the engine." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf", "title": "2025 Form NJ-1040 Instructions (Line 20a)", "publisher": "New Jersey Division of Taxation", "kind": "instructions", "establishes": "Federal, state, local government and teachers' pensions are taxable pension income on line 20a and share the same capped pension exclusion as private pensions; U.S. military pensions are exempt.", "claims": [ { "expect": "Retirement income such as pensions, annuities, and certain IRA withdrawals is taxable in New Jersey", "status": "phrase" }, { "expect": "Federal, state, and local government, and teachers", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf", "title": "2025 Form NJ-1040 Instructions (Line 20a)", "publisher": "New Jersey Division of Taxation", "kind": "instructions", "establishes": "The taxable part of a traditional-to-Roth IRA conversion is reported on line 20a with other pension/IRA income, so at 62+ it shares the Line 28a pension exclusion.", "claims": [ { "expect": "any amount from the existing IRA that would be taxable if withdrawn must be included on line 20a", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.nj.gov/treasury/taxation/pdf/pubs/tgi-ee/git2.pdf", "title": "Tax Topic Bulletin GIT-2, IRA Withdrawals", "publisher": "New Jersey Division of Taxation", "kind": "agency_page", "establishes": "When a traditional IRA is converted to a Roth IRA, only amounts not previously taxed by New Jersey (earnings and pre-tax rollovers such as 401(k) money) are New Jersey income in the conversion year.", "claims": [ { "expect": "Only the earnings are taxable to New Jersey in the year you roll over the funds", "status": "phrase" }, { "expect": "that were not previously taxed by New Jersey", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The engine treats the whole federally taxable conversion as NJ income; NJ excludes previously taxed IRA contributions (NJ never allowed a deduction for them), which the engine does not track." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf", "title": "2025 Form NJ-1040 Instructions (Schedule NJ-DOP)", "publisher": "New Jersey Division of Taxation", "kind": "instructions", "establishes": "Capital gains are reported on Schedule NJ-DOP as net gains from disposition of property and taxed at the regular NJ rates; there is no separate long-term rate or exclusion.", "claims": [ { "expect": "Report your capital gains and income from the sale or exchange of property", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.nj.gov/treasury/taxation/njit6.shtml", "title": "Njit6.shtml", "publisher": "New Jersey Division of Taxation", "kind": "agency_page", "establishes": "Military pensions and survivor benefit payments are exempt, at any age.", "claims": [ { "expect": "Military pensions and survivor's benefit payments, regardless of your age or disability status.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf", "title": "1040i", "publisher": "New Jersey Division of Taxation", "kind": "instructions", "establishes": "New Jersey Division of Taxation: \"Line 7 - Senior 65+ You can claim a $1,000 exemption if you were 65 or older on the last day of the tax year\" (and 1 more quoted passage)", "claims": [ { "expect": "Line 7 - Senior 65+ You can claim a $1,000 exemption if you were 65 or older on the last day of the tax year", "status": "phrase" }, { "expect": "If you are filing jointly, your spouse can take a $1,000 exemption if they were 65 or older on the last day of the tax year.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf", "title": "2025 NJ-1040 instructions", "publisher": "New Jersey Division of Taxation", "kind": "instructions", "establishes": "A $1,000 exemption per person who is blind or disabled (one per person); the pension exclusion goes to a taxpayer 62 or older, or blind or disabled under Social Security guidelines.", "claims": [ { "expect": "Line 8 - Blind or Disabled You can claim a $1,000 exemption if you were blind or disabled on the last day of the tax year.", "field": "config.blind_exemption", "value": 1000, "status": "match" }, { "expect": "were age 62 or older or blind/disabled as defined by Social Security guidelines on the last day of the tax year", "field": "config.retirement_disabled_age", "value": 62, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "P.L. 2021 c.129 (pub.njleg.gov unreachable from the checking host)", "GIT-1&2 (NJ Division of Taxation bulletin 'Retirement Income'; the combined PDF could not be located at a fetchable URL - GIT-2 IRA Withdrawals and the Retirement Income Exclusions web page were used)" ], "notes": [ "The instructions PDF at /pdf/current/1040i.pdf is the 2025 edition when checked; it will roll to the 2026 edition in early 2027. The expect snippets avoid year wording, so they should survive if the amounts are unchanged.", "The Line 28a income test uses line 27 'Total Income', which excludes Social Security because SS is never reported; the engine's AGI-minus-SS proxy matches that intent.", "Joint filers where only one spouse is 62+ may exclude only that spouse's pension; the engine pools pension on a joint return." ] }, "NM": { "name": "New Mexico", "rules": { "rates": { "sources": [ { "url": "https://realfile.tax.newmexico.gov/FYI-104.pdf", "title": "FYI-104 New Mexico Withholding Tax (Rev. 11/2025), wage withholding tables effective January 1, 2026", "publisher": "New Mexico Taxation and Revenue Department", "kind": "instructions", "establishes": "New Mexico's 2026 percentage-method withholding tables apply the six statutory rates 1.5%, 3.2%, 4.3%, 4.7%, 4.9% and 5.9%; the top-bracket base amounts ($9,748 single, $14,624 married and head of household) equal the tax the engine's 2026 single and MFJ schedules produce at $210,000 and $315,000, and the head-of-household table uses the married base amounts.", "claims": [ { "expect": "Effective January 1, 2026", "status": "phrase" }, { "expect": "1.5%", "status": "match", "field": "brackets.single.0.rate", "value": 0.015 }, { "expect": "3.2%", "status": "match", "field": "brackets.single.1.rate", "value": 0.032 }, { "expect": "4.3%", "status": "match", "field": "brackets.single.2.rate", "value": 0.043 }, { "expect": "4.7%", "status": "match", "field": "brackets.single.3.rate", "value": 0.047 }, { "expect": "4.9%", "status": "match", "field": "brackets.single.4.rate", "value": 0.049 }, { "expect": "5.9%", "status": "match", "field": "brackets.single.5.rate", "value": 0.059, "note": "Same six rates apply to the MFJ table (brackets.mfj.*.rate)." }, { "expect": "$ 82.50", "status": "match", "field": "brackets.single.0.max", "value": 5500, "note": "Withholding base $82.50 = 1.5% x $5,500, i.e. the first single bracket is $5,500 wide; withholding thresholds themselves are offset by a $8,050 allowance and are not the statutory thresholds." }, { "expect": "$ 120.00", "status": "match", "field": "brackets.mfj.0.max", "value": 8000, "note": "Withholding base $120.00 = 1.5% x $8,000 (married table; the same base appears in the head-of-household table)." }, { "expect": "$ 9,748.00", "status": "match", "field": "brackets.single.5.min", "value": 210000, "note": "$9,748 is the statutory tax at the start of the 5.9% single bracket; the engine's single schedule yields exactly $9,748.00 at $210,000." }, { "expect": "14,624.00", "status": "match", "field": "brackets.mfj.5.min", "value": 315000, "note": "$14,624 is the statutory tax at the start of the 5.9% MFJ bracket; the engine's MFJ schedule yields exactly $14,624.00 at $315,000. The head-of-household withholding table shows the same $14,624.00 base." }, { "expect": "(c) HEAD of HOUSEHOLD person", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260118075557id_/https://www.nmlegis.gov/Sessions/24%20Regular/final/HB0252.PDF", "title": "HB0252", "publisher": "nmlegis.gov (archived copy)", "kind": "statute", "establishes": "nmlegis.gov: \"A. For married individuals filing joint returns, heads of household and surviving spouses:\"", "claims": [ { "expect": "A. For married individuals filing joint returns, heads of household and surviving spouses:", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf", "title": "2025pit 1 ins", "publisher": "New Mexico Taxation and Revenue Department", "kind": "instructions", "establishes": "New Mexico Taxation and Revenue Department: \"enter the allowable federal standard deduction from federal Form 1040 or 1040SR, line 12\"", "claims": [ { "expect": "enter the allowable federal standard deduction from federal Form 1040 or 1040SR, line 12", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No fetchable official page lists the statutory 2026 bracket thresholds verbatim: the NM T&RD 'Personal Income Tax Rates' page renders its table client-side (no values in the HTML), the PIT-1 rate tables (page 1T) are not in the instructions PDF, and nmlegis.gov (HB252) and Justia (NMSA 7-2-7) return HTTP 403 to the checker. Intermediate thresholds (16,500/33,500/66,500 single; 25,000/50,000/100,000 MFJ) are therefore corroborated only through the withholding bases and the top-bracket base amounts." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf", "title": "Instructions for 2025 PIT-1 New Mexico Personal Income Tax Return", "publisher": "New Mexico Taxation and Revenue Department", "kind": "instructions", "establishes": "New Mexico taxable income subtracts the federal standard deduction the filer claimed on federal Form 1040 line 12, so the New Mexico standard deduction equals the federal amount.", "claims": [ { "expect": "enter the allowable federal standard deduction from federal Form 1040 or 1040SR, line 12", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The 2026 federal standard deduction is $16,100 single, $32,200 married filing jointly and $24,150 head of household.", "claims": [ { "expect": "$16,100", "status": "match", "field": "config.std_deduction_single", "value": 16100 }, { "expect": "$32,200", "status": "match", "field": "config.std_deduction_mfj", "value": 32200 }, { "expect": "$24,150", "status": "match", "field": "config.std_deduction_hoh", "value": 24150 } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260118075557id_/https://www.nmlegis.gov/Sessions/24%20Regular/final/HB0252.PDF", "title": "HB0252", "publisher": "nmlegis.gov (archived copy)", "kind": "statute", "establishes": "nmlegis.gov: \"A. For married individuals filing joint returns, heads of household and surviving spouses:\"", "claims": [ { "expect": "A. For married individuals filing joint returns, heads of household and surviving spouses:", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf", "title": "Instructions for 2025 PIT-1 New Mexico Personal Income Tax Return", "publisher": "New Mexico Taxation and Revenue Department", "kind": "instructions", "establishes": "The New Mexico low- and middle-income exemption (PIT-1 line 14, NMSA 7-2-5.8): $2,500 per exemption less 15% (single) / 10% (joint, head of household) / 20% (married filing separately) of federal AGI above $20,000 / $30,000 / $30,000 / $15,000, for AGI up to $36,667 / $55,000 / $55,000 / $27,500.", "claims": [ { "expect": "Subtract line 5 from $2,500", "field": "config.lmi_exemption", "value": 2500, "status": "match" }, { "expect": "$36,667 or less $55,000 or less $55,000 or less $27,500 or less", "field": "config.lmi_agi_limit_single", "value": 36667, "status": "match", "note": "Columns: single, MFJ/surviving spouse, head of household, MFS (config.lmi_agi_limit_mfj/hoh 55000, lmi_agi_limit_mfs 27500)." }, { "expect": "Single, enter $20,000", "field": "config.lmi_base_single", "value": 20000, "status": "match" }, { "expect": "Head of household, enter $30,000", "field": "config.lmi_base_hoh", "value": 30000, "status": "match" }, { "expect": "Married filing separately, enter $15,000", "field": "config.lmi_base_mfs", "value": 15000, "status": "match" }, { "expect": "Single, enter 0.15", "field": "config.lmi_rate_single", "value": 0.15, "status": "match" }, { "expect": "Head of household, enter 0.10", "field": "config.lmi_rate_hoh", "value": 0.1, "status": "match" }, { "expect": "Married filing separately, enter 0.20", "field": "config.lmi_rate_mfs", "value": 0.2, "status": "match" }, { "expect": "enter the allowable federal standard deduction from federal Form 1040 or 1040SR, line 12", "status": "phrase", "note": "The federal deduction carries the section 63(f) amount at 65 (config.std_deduction_aged_add_*; Rev. Proc. 2025-32 below)." } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "For 2026 the federal additional standard deduction for a taxpayer 65 or older is $2,050 unmarried and $1,650 married; New Mexico's deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "status": "phrase" }, { "expect": "is increased to $2,050 if the individual is also unmarried", "field": "config.std_deduction_aged_add_unmarried", "value": 2050, "status": "match" }, { "expect": "for the aged or the blind is $1,650", "field": "config.std_deduction_aged_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "The $4,000 deduction for certain dependents (PIT-1 line 13) is not modeled (the engine has no dependents); the low- and middle-income exemption counts only the filer and spouse." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf", "title": "Instructions for 2025 PIT-ADJ, Schedule of Additions, Deductions, and Exemptions", "publisher": "New Mexico Taxation and Revenue Department", "kind": "instructions", "establishes": "All Social Security income included in federal AGI is exempt when federal AGI does not exceed $100,000 (single), $75,000 (married filing separately) or $150,000 (married filing jointly, head of household, surviving spouse); above the threshold no part is exempt.", "claims": [ { "expect": "LINE 25. Exemption for social security income", "status": "phrase" }, { "expect": "does not exceed the maximum for your filing status", "status": "phrase" }, { "expect": "$100,000", "status": "match", "field": "config.ss_exempt_agi_single", "value": 100000 }, { "expect": "$75,000", "status": "match", "field": "config.ss_exempt_agi_mfs", "value": 75000 }, { "expect": "$150,000", "status": "match", "field": "config.ss_exempt_agi_mfj", "value": 150000 }, { "expect": "Married Filing Joint, Head of Household, and", "status": "match", "field": "config.ss_hoh_uses_mfj", "value": true, "note": "Head of household shares the $150,000 MFJ threshold." } ], "checked": "2026-09-27" }, { "url": "https://www.tax.newmexico.gov/social-security-income-tax-exemption/", "title": "Social Security Income Tax Exemption", "publisher": "New Mexico Taxation and Revenue Department", "kind": "agency_page", "establishes": "The Social Security exemption is available to single filers under $100,000 of income, joint filers, surviving spouses and heads of household under $150,000, and married-separate filers under $75,000.", "claims": [ { "expect": "single taxpayers with less than $100,000 in income", "status": "phrase" }, { "expect": "heads of household with under $150,000 in income", "status": "phrase" }, { "expect": "married couples filing separately with under $75,000 in income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf", "title": "Instructions for 2025 PIT-1 New Mexico Personal Income Tax Return", "publisher": "New Mexico Taxation and Revenue Department", "kind": "instructions", "establishes": "New Mexico starts from federal AGI (PIT-1 line 9), so taxable IRA, 401(k) and private-pension distributions are taxed at the regular rates; the only general age-based relief is the income-limited $8,000 exemption for filers 65+ (not modeled).", "claims": [ { "expect": "Enter the federal adjusted gross income as reported on your federal Form 1040 or 1040SR, line 11", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf", "title": "Instructions for 2025 PIT-ADJ, Schedule of Additions, Deductions, and Exemptions", "publisher": "New Mexico Taxation and Revenue Department", "kind": "instructions", "establishes": "New Mexico's only broad retirement-age relief is an exemption of up to $8,000 for filers 65 or older or blind that phases out with income; there is no pension or IRA exclusion.", "claims": [ { "expect": "exemption of up to $8,000", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf", "title": "Instructions for 2025 PIT-1 New Mexico Personal Income Tax Return", "publisher": "New Mexico Taxation and Revenue Department", "kind": "instructions", "establishes": "Government pensions are part of federal AGI (PIT-1 line 9) and New Mexico has no general public-pension subtraction, so they are taxed like other pensions (armed-forces retirement pay has a separate $30,000 exemption not modeled).", "claims": [ { "expect": "Enter the federal adjusted gross income as reported on your federal Form 1040 or 1040SR, line 11", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf", "title": "Instructions for 2025 PIT-1 New Mexico Personal Income Tax Return", "publisher": "New Mexico Taxation and Revenue Department", "kind": "instructions", "establishes": "A traditional-to-Roth conversion is taxable income in federal AGI, which is the New Mexico starting point (PIT-1 line 9); no New Mexico subtraction applies, so it is taxed as ordinary income.", "claims": [ { "expect": "Enter the federal adjusted gross income as reported on your federal Form 1040 or 1040SR, line 11", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf", "title": "Instructions for 2025 PIT-ADJ, Schedule of Additions, Deductions, and Exemptions", "publisher": "New Mexico Taxation and Revenue Department", "kind": "instructions", "establishes": "Net capital gain is taxed as ordinary income after a deduction of the greater of 100% of net capital gain up to $2,500 or 40% of up to $1,000,000 of gain from selling a New Mexico business; the engine applies the $2,500 alternative.", "claims": [ { "expect": "100% of your net capital gains, not to exceed $2,500", "status": "match", "field": "config.cg_flat_exclusion", "value": 2500 }, { "expect": "do not include short-term capital gains", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The 40%-of-up-to-$1,000,000 New Mexico business-sale alternative is out of scope (engine models portfolio gains only)." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf", "title": "2025pit adj ins", "publisher": "New Mexico Taxation and Revenue Department", "kind": "instructions", "establishes": "Up to $30,000 of armed forces retirement pay is exempt per qualifying retiree; each spouse on a joint return who qualifies claims their own.", "claims": [ { "expect": "in an amount equal to $30,000 of armed forces retirement", "status": "phrase" }, { "expect": "If you are married filing jointly and both spouses qualify, each", "status": "phrase" }, { "expect": "$30,000", "field": "config.military_cap", "value": 30000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf", "title": "Instructions for 2025 PIT-ADJ, Schedule of Additions, Deductions, and Exemptions", "publisher": "New Mexico Taxation and Revenue Department", "kind": "instructions", "establishes": "The exemption for persons 65 or older (or blind), PIT-ADJ line 13 and Table 1: up to $8,000 per qualifying taxpayer (each spouse on a joint return), $1,000 less per $3,000 of federal AGI above $30,000 (joint, head of household, surviving spouse) or per $1,500 above $18,000 (single) / $15,000 (married filing separately); nothing above $51,000 / $28,500 / $25,500.", "claims": [ { "expect": "You may be eligible for an exemption of up to $8,000 based on your filing status and your federal adjusted gross income", "field": "config.senior_step_exemption", "value": 8000, "status": "match" }, { "expect": "the amount in the table applies to each taxpayer on a joint return", "status": "phrase" }, { "expect": "Married Filing Jointly, Head of Household, Surviving Spouse Single Married Filing Separately", "field": "config.senior_step_hoh_joint", "value": 1, "status": "match", "note": "Table 1 column heads: head of household reads the joint column." }, { "expect": "But not Over $ 0 $30,000 30,001 33,000", "field": "config.senior_step_agi_mfj", "value": 30000, "status": "match", "note": "Joint column steps of $3,000 (config.senior_step_width_mfj 3000)." }, { "expect": "48,001 51,000 51,001", "field": "config.senior_step_width_mfj", "value": 3000, "status": "match", "note": "Last joint row before zero." }, { "expect": "But not Over $ 0 $18,000 18,001 19,500", "field": "config.senior_step_agi_single", "value": 18000, "status": "match", "note": "Single steps of $1,500 (config.senior_step_width_single 1500)." }, { "expect": "27,001 28,500 28,501", "field": "config.senior_step_width_single", "value": 1500, "status": "match" }, { "expect": "But not Over $ 0 $15,000 15,001 16,500", "field": "config.senior_step_agi_mfs", "value": 15000, "status": "match" }, { "expect": "24,001 25,500 25,501", "field": "config.senior_step_width_mfs", "value": 1500, "status": "match" }, { "expect": "-----------$ 8,000 ----------- 7,000", "field": "config.senior_step_decrement", "value": 1000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "For 2026 the federal additional standard deduction for a taxpayer 65 or older is $2,050 unmarried and $1,650 married, which New Mexico's deduction (the federal one) carries.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "status": "phrase" }, { "expect": "is increased to $2,050 if the individual is also unmarried", "field": "config.std_deduction_aged_add_unmarried", "value": 2050, "status": "match" }, { "expect": "for the aged or the blind is $1,650", "field": "config.std_deduction_aged_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf", "title": "2025 PIT-ADJ instructions", "publisher": "New Mexico Taxation and Revenue Department", "kind": "instructions", "establishes": "The exemption for persons 65 or older also goes to a blind person, one per person.", "claims": [ { "expect": "NOTE: The Department allows only one deduction per person. You cannot take deductions for being both 65 or older and blind.", "field": "config.senior_step_blind_qualifies", "value": 1, "status": "match" }, { "expect": "The primary taxpayer is 65 and the spouse is 45 and blind.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal additional standard deduction for 2026, per condition (age 65 and blindness each count): $2,050 unmarried, $1,650 married. The state takes it where its deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_unmarried", "value": 2050, "status": "match" }, { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_std_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "NM T&RD \"Personal Income Tax Rates\" (page exists but its rate table is rendered client-side; no values retrievable)", "NMSA 7-2-5.14 (statute text not fetchable: nmlegis.gov and Justia return 403)", "NMSA §7-2-34", "HB252 (2024) FIR" ], "notes": [ "NM 2026 SB156 (remove the Social Security AGI caps) died in committee on 2026-02-19 per BillTrack50 (secondary); the $100k/$150k/$75k caps stand for 2026, consistent with the engine.", "Engine comment says the brackets are unchanged from 2025 (not indexed); the FYI-104 2026 withholding tables' base amounts ($9,748/$14,624) confirm the 2025 HB252 schedule still applies in 2026.", "The SS exemption test is 'does not exceed' the threshold (AGI equal to the cap still qualifies), while the NM T&RD web page says 'less than'; the PIT-ADJ instructions are the controlling form text." ] }, "NV": { "name": "Nevada", "rules": { "no_income_tax": { "sources": [ { "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "title": "State Individual Income Tax Rates and Brackets, 2026", "publisher": "Tax Foundation", "kind": "secondary", "establishes": "Nevada levies no individual income tax on wages, retirement income or investment income.", "claims": [ { "expect": "Nevada none none", "status": "phrase" }, { "expect": "levy no individual income tax at all", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://www.leg.state.nv.us/Const/NvConst.html", "title": "NvConst", "publisher": "Nevada Legislature (Nevada Constitution) (archived copy)", "kind": "statute", "establishes": "Nevada levies no broad personal income tax.", "claims": [ { "expect": "No income tax shall be levied upon the wages or personal income of natural persons.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [], "notes": [ "Engine sets only ss_rule=exempt for NV (build_no_tax); nothing else to verify." ] }, "NY": { "name": "New York", "rules": { "rates": { "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 (2026)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "The 2026 New York State tax rate schedules: nine rates from 3.90% to 10.9%, single thresholds $8,500 to $25,000,000 and a separate married-filing-jointly schedule from $17,150 to $25,000,000.", "claims": [ { "expect": "IT-2105-I (2026)", "status": "phrase" }, { "expect": "3.90% of line 5", "status": "match", "field": "brackets.single.0.rate", "value": 0.039 }, { "expect": "4.40%", "status": "match", "field": "brackets.single.1.rate", "value": 0.044 }, { "expect": "5.15%", "status": "match", "field": "brackets.single.2.rate", "value": 0.0515 }, { "expect": "5.40%", "status": "match", "field": "brackets.single.3.rate", "value": 0.054 }, { "expect": "5.90%", "status": "match", "field": "brackets.single.4.rate", "value": 0.059 }, { "expect": "6.85%", "status": "match", "field": "brackets.single.5.rate", "value": 0.0685 }, { "expect": "9.65%", "status": "match", "field": "brackets.single.6.rate", "value": 0.0965 }, { "expect": "10.3%", "status": "match", "field": "brackets.single.7.rate", "value": 0.103 }, { "expect": "10.9%", "status": "match", "field": "brackets.single.8.rate", "value": 0.109, "note": "Same nine rates apply in the MFJ schedule." }, { "expect": "8,500", "status": "match", "field": "brackets.single.0.max", "value": 8500 }, { "expect": "11,700", "status": "match", "field": "brackets.single.1.max", "value": 11700 }, { "expect": "13,900", "status": "match", "field": "brackets.single.2.max", "value": 13900 }, { "expect": "80,650", "status": "match", "field": "brackets.single.3.max", "value": 80650 }, { "expect": "215,400", "status": "match", "field": "brackets.single.4.max", "value": 215400 }, { "expect": "1,077,550", "status": "match", "field": "brackets.single.5.max", "value": 1077550 }, { "expect": "5,000,000", "status": "match", "field": "brackets.single.6.max", "value": 5000000, "note": "$5,000,000 and $25,000,000 are the same in every filing status." }, { "expect": "25,000,000", "status": "match", "field": "brackets.single.7.max", "value": 25000000 }, { "expect": "17,150", "status": "match", "field": "brackets.mfj.0.max", "value": 17150 }, { "expect": "23,600", "status": "match", "field": "brackets.mfj.1.max", "value": 23600 }, { "expect": "27,900", "status": "match", "field": "brackets.mfj.2.max", "value": 27900 }, { "expect": "161,550", "status": "match", "field": "brackets.mfj.3.max", "value": 161550 }, { "expect": "323,200", "status": "match", "field": "brackets.mfj.4.max", "value": 323200 }, { "expect": "2,155,350", "status": "match", "field": "brackets.mfj.5.max", "value": 2155350 } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "Irs releases tax inflation adjustments for tax year 2026 including amendments from the one big beautiful bill", "publisher": "irs.gov", "kind": "legislation", "establishes": "irs.gov: \"for heads of households, the standard deduction will be $24,150\"", "claims": [ { "expect": "for heads of households, the standard deduction will be $24,150", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "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 (2026)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "The 2026 New York standard deduction is $8,000 single (not a dependent), $16,050 married filing jointly and $11,200 head of household.", "claims": [ { "expect": "Single and you cannot be claimed as a dependent on another taxpayer", "status": "phrase" }, { "expect": "8,000", "status": "match", "field": "config.std_deduction_single", "value": 8000 }, { "expect": "16,050", "status": "match", "field": "config.std_deduction_mfj", "value": 16050 }, { "expect": "11,200", "status": "match", "field": "config.std_deduction_hoh", "value": 11200 }, { "expect": "Head of household (with qualifying person)", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "Irs releases tax inflation adjustments for tax year 2026 including amendments from the one big beautiful bill", "publisher": "irs.gov", "kind": "legislation", "establishes": "irs.gov: \"for heads of households, the standard deduction will be $24,150\"", "claims": [ { "expect": "for heads of households, the standard deduction will be $24,150", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201_2025_fill_in.pdf", "title": "Form IT-201 Resident Income Tax Return (2025)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "Federally taxable Social Security benefits are subtracted in full on Form IT-201 line 27, so Social Security is fully exempt in New York.", "claims": [ { "expect": "Taxable amount of Social Security benefits (from line 15)", "status": "phrase" }, { "expect": "Taxable amount of Social Security benefits (also enter on line 27)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf", "title": "Instructions for Form IT-201 Full-Year Resident Income Tax Return (2025)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "Filers who are 59½ or older may subtract up to $20,000 each of qualifying private pension, annuity and IRA income (line 29); married spouses each get their own $20,000 and cannot use the other's unused amount.", "claims": [ { "expect": "Line 29: Pension and annuity income exclusion", "status": "phrase" }, { "expect": "you were 59½ before January 1, 2025", "status": "match", "field": "config.retirement_exclusion_min_age", "value": 59 }, { "expect": "but not more than $20,000", "status": "proxy", "field": "config.retirement_income_exclusion_single", "value": 20000, "note": "2025 IT-201-I (latest published return instructions); the $20,000 amount is statutory and unchanged for 2026 per the engine note." }, { "expect": "you and your spouse can each subtract up to $20,000 of your own pension and annuity income", "status": "proxy", "field": "config.retirement_income_exclusion_mfj", "value": 40000, "note": "Per-spouse $20,000, i.e. up to $40,000 on a joint return only when each spouse has $20,000 of their own qualifying income." }, { "expect": "neither of you can claim any unused part of your spouse's exclusion", "status": "phrase" }, { "expect": "periodic and lump-sum payments from an IRA", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201_2025_fill_in.pdf", "title": "Form IT-201 Resident Income Tax Return (2025)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "Form IT-201 starts from federal AGI (line 19) including IRA and pension distributions (lines 9-10) and subtracts the pension and annuity income exclusion on line 29.", "claims": [ { "expect": "Taxable amount of IRA distributions", "status": "phrase" }, { "expect": "Taxable amount of pensions and annuities", "status": "phrase" }, { "expect": "Pension and annuity income exclusion", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The engine pools both spouses' eligible income against a $40,000 MFJ cap; the source makes each spouse's $20,000 usable only against that spouse's own income." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf", "title": "Instructions for Form IT-201 Full-Year Resident Income Tax Return (2025)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "Pensions from New York State, New York local governments and the federal government are fully subtracted on line 26 with no cap or age test; pensions from other states' public employers do not qualify.", "claims": [ { "expect": "Line 26: Pensions of New York State and local governments and the federal government", "status": "match", "field": "config.public_pension_fully_exempt", "value": true }, { "expect": "The United States, its territories, possessions", "status": "phrase" }, { "expect": "attributable to your employment by an employer other than a New York public employer", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201_2025_fill_in.pdf", "title": "Form IT-201 Resident Income Tax Return (2025)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "Form IT-201 line 26 subtracts pensions of New York State and local governments and the federal government.", "claims": [ { "expect": "Pensions of NYS and local governments and the federal government", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "Other states' government pensions are not exempt in NY; the engine assumes the user's public pension is from a NY or federal employer." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.tax.ny.gov/pdf/memos/income/m98_7i.pdf", "title": "TSB-M-98(7)I: Roth IRAs (Technical Services Bureau Memorandum, December 24, 1998)", "publisher": "New York State Department of Taxation and Finance", "kind": "agency_page", "establishes": "New York follows the federal treatment of Roth conversions, and conversion income qualifies for the $20,000 pension and annuity exclusion if the taxpayer is 59½ at the time of the conversion.", "claims": [ { "expect": "New York conforms in all respects to the federal income tax treatment of Roth IRAs", "status": "phrase" }, { "expect": "the taxpayer can exclude up to $20,000 of the conversion income if the taxpayer is age 59 ½ at the time of the conversion", "status": "match", "field": "config.conversion_eligible_for_capped_exclusion", "value": true, "note": "Engine pools the conversion with distributions under one $20,000 cap; age gate 59 approximates 59½ (config.conversion_exclusion_min_age = 59)." } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201_2025_fill_in.pdf", "title": "Form IT-201 Resident Income Tax Return (2025)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "Capital gains enter New York income through federal AGI (IT-201 line 7) and are taxed on the regular rate schedule; New York has no separate capital-gain rate or exclusion.", "claims": [ { "expect": "Capital gain or loss (if required, submit a copy of federal Schedule D", "status": "match", "field": "config.taxes_ltcg_as_ordinary", "value": true }, { "expect": "Federal adjusted gross income (subtract line 18 from line 17)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "surtax": { "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 (2026)", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "For NYAGI over $107,650 New York tax is computed on worksheets that recapture the benefit of the lower brackets, phased in over $50,000 of NYAGI per tier, until the whole taxable income is taxed at the filer's top marginal rate (flat 10.9% above $25,000,000 NYAGI).", "claims": [ { "expect": "If your NYAGI is more than $107,650", "status": "match", "field": "rules.ny_recapture_start", "value": 107650, "note": "Every 2026 tax-computation worksheet begins at NYAGI over $107,650." }, { "expect": "Enter the lesser of line 6 or $50,000", "status": "match", "field": "rules.ny_recapture_phase_in_width", "value": 50000, "note": "Recapture phases in over $50,000 of NYAGI." }, { "expect": "Divide line 7 by $50,000", "status": "phrase" }, { "expect": "Recapture Base amount", "status": "phrase" }, { "expect": "567", "status": "match", "field": "config.ny_recapture", "value": true, "note": "2026 single worksheet recapture base $567 = 5.90% x $80,650 - schedule tax $4,191 on $80,650, exactly the cumulative benefit ny_tax_benefit_recapture() computes from the engine's 2026 table." }, { "expect": "1,140", "status": "match", "field": "config.ny_recapture", "value": true, "note": "2026 MFJ recapture base $1,140 = 5.90% x $161,550 - $8,391, matching the engine formula." }, { "expect": "10.9%", "status": "match", "field": "config.ny_recapture", "value": true, "note": "Above $25,000,000 NYAGI the worksheet taxes all taxable income at the flat 10.9%, the engine's full-phase-in endpoint." } ], "checked": "2026-09-27" }, { "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf", "title": "It201i 2025", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "New York State Department of Taxation and Finance: \"and your taxable income (line 38) is $269,300 or less, then you must calculate your tax using this worksheet\"", "claims": [ { "expect": "and your taxable income (line 38) is $269,300 or less, then you must calculate your tax using this worksheet", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The statutory text (Tax Law §601(d-1)) could not be fetched: nysenate.gov returns HTTP 403 to the checker. The constants are sourced from the Department's 2026 worksheets instead." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf", "title": "It201i", "publisher": "New York State Department of Taxation and Finance", "kind": "instructions", "establishes": "Pensions of the United States, including the military, are subtracted from New York income.", "claims": [ { "expect": "the United States (including the military), or the District of", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [ { "rule": "retirement_income", "field": "config.retirement_exclusion_min_age", "engine": 59, "source": "59½", "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf", "note": "The engine's age test is a whole year (59); the statute's is 59½." } ], "code_citations_not_found": [ "NY Tax Law §601 / §601(d-1) / §612(c)(3) / §612(c)(3-a) (nysenate.gov returns 403 to the checker)", "NY Gov. FY2026 budget release", "S3009-C Part A", "S2571 (enacting clause stricken 2025-05-27)", "tax.ny.gov (2025-10-20) page cited for the pension exclusion" ], "notes": [ "The engine comment says official 2026 recapture constants 'publish with the 2026 IT-201-I'; they are already published in the 2026 IT-2105-I (bases $567 single / $1,140 MFJ / $787 HOH at the 5.90% tier), and they match the engine's formula applied to its 2026 table.", "The 2026 IT-2105-I also confirms the FY2026 budget rate cuts (3.90/4.40/5.15/5.40/5.90%) for tax year 2026.", "The IT-2105-I also exists at https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf, but that URL will switch to the 2027 edition; the year-specific URL is used." ] }, "OH": { "name": "Ohio", "rules": { "rates": { "sources": [ { "url": "https://tax.ohio.gov/individual/resources/annual-tax-rates", "title": "Annual Tax Rates", "publisher": "Ohio Department of Taxation", "kind": "agency_page", "establishes": "For 2025, Ohio taxes the first $26,050 of taxable nonbusiness income at 0% and income from $26,050 to $100,000 at $342 plus 2.75% of the excess; the page does not yet list a 2026 schedule.", "claims": [ { "expect": "For taxable years beginning in 2025", "status": "phrase" }, { "expect": "0.000% of Ohio taxable nonbusiness income", "status": "match", "field": "brackets.single.0.rate", "value": 0 }, { "expect": "$342 + 2.75% of excess over $26,050", "status": "match", "field": "brackets.single.1.min", "value": 26050, "note": "Threshold and 2.75% rate match; note the official 2025 schedule adds a $342 base amount at $26,050 that the engine does not apply (see mismatches)." } ], "checked": "2026-09-27" }, { "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", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "The 2025 Ohio income tax brackets apply one schedule to all filing statuses: 0% up to $26,050, then $342.00 plus 2.750% of the excess over $26,050 up to $100,000, then $2,394.32 plus 3.125% above $100,000.", "claims": [ { "expect": "2025 Ohio Income Tax Brackets for Ohio IT 1040", "status": "phrase" }, { "expect": "$ 342.00 plus 2.750% of the amount in excess of $ 26,050", "status": "match", "field": "brackets.single.1.rate", "value": 0.0275, "note": "2.75% on the excess over $26,050; the $342.00 base is not in the engine." }, { "expect": "he owes $342 on the first $26,050 of income", "status": "phrase" }, { "expect": "$2,394.32 plus 3.125% of the amount in excess of $100,000", "status": "proxy", "field": "brackets.single.1.max", "value": 1000000000000000.0, "note": "2025 only: 3.125% above $100,000. H.B. 96 makes 2026 a single 2.75% rate above $26,050 per the engine note and the Tax Foundation 2026 table; the official 2026 statute text could not be fetched." } ], "checked": "2026-09-27" }, { "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "title": "State Individual Income Tax Rates and Brackets, 2026", "publisher": "Tax Foundation", "kind": "secondary", "establishes": "Tax Foundation lists Ohio for 2026 at 2.75% over $26,050 for both single and joint filers, with a $2,400 personal exemption.", "claims": [ { "expect": "Ohio (a, bb, dd, pp) 2.75% > $26,050 2.75% > $26,050", "status": "match", "field": "brackets.mfj.1.rate", "value": 0.0275, "note": "Secondary source only; also does not show whether a base amount applies at $26,050." } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260804141655id_/https://codes.ohio.gov/ohio-revised-code/section-5747.02", "title": "Section 5747.02", "publisher": "codes.ohio.gov (archived copy)", "kind": "agency_page", "establishes": "codes.ohio.gov: \"(c) for taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050\"", "claims": [ { "expect": "(c) for taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260609081445id_/https://codes.ohio.gov/ohio-revised-code/section-5747.025", "title": "Section 5747.025", "publisher": "codes.ohio.gov (archived copy)", "kind": "agency_page", "establishes": "codes.ohio.gov: \"five hundred thousand dollars for taxable years beginning in 2026 or thereafter\"", "claims": [ { "expect": "five hundred thousand dollars for taxable years beginning in 2026 or thereafter", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "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", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "Ohio has no standard deduction; the personal and dependent exemption is $2,400 per exemption for MAGI of $40,000 or less, $2,150 for $40,001-$80,000, $1,900 for $80,001-$749,999 and $0 at $750,000 or more (2025).", "claims": [ { "expect": "The personal and dependent exemption is based on", "status": "phrase" }, { "expect": "$2,400", "status": "match", "field": "config.exemption_tier_amount.0", "value": 2400, "note": "Engine folds one $2,400 exemption into std_deduction_single (two, $4,800, for MFJ: config.std_deduction_mfj) regardless of MAGI." }, { "expect": "$40,001 - $80,000", "status": "match", "field": "config.exemption_tier_agi_single.1", "value": 80000 }, { "expect": "$80,001 - $749,999", "status": "phrase", "note": "2025 table. For 2026 the engine removes the exemption above $500,000 of income (HB 96), which this 2025 table predates." }, { "expect": "$750,000 or greater", "status": "phrase", "note": "2025 table. For 2026 the engine removes the exemption above $500,000 of income (HB 96), which this 2025 table predates." } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260804141655id_/https://codes.ohio.gov/ohio-revised-code/section-5747.02", "title": "Section 5747.02", "publisher": "codes.ohio.gov (archived copy)", "kind": "agency_page", "establishes": "codes.ohio.gov: \"(c) for taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050\"", "claims": [ { "expect": "(c) for taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260609081445id_/https://codes.ohio.gov/ohio-revised-code/section-5747.025", "title": "Section 5747.025", "publisher": "codes.ohio.gov (archived copy)", "kind": "agency_page", "establishes": "codes.ohio.gov: \"five hundred thousand dollars for taxable years beginning in 2026 or thereafter\"", "claims": [ { "expect": "five hundred thousand dollars for taxable years beginning in 2026 or thereafter", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "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", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "Taxable Social Security benefits from federal Form 1040 line 6b are deducted on the Ohio Schedule of Adjustments line 16, so Social Security is fully exempt.", "claims": [ { "expect": "Line 16 - Taxable Social Security Benefits", "status": "phrase" }, { "expect": "Deduct the amount on your federal 1040 or 1040-SR, line 6b", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "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", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "Ohio starts from federal AGI with no pension or IRA exclusion; retirement income only earns a nonrefundable retirement income credit of at most $200 per return (MAGI less exemptions under $100,000), which the engine does not model.", "claims": [ { "expect": "Line 1 – Federal Adjusted Gross Income", "status": "phrase" }, { "expect": "Enter the amount from line 11a of your 2025 federal", "status": "phrase" }, { "expect": "Line 2 – Retirement Income Credit", "status": "phrase" }, { "expect": "The maximum credit per return is $200", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "Retirement income credit (max $200) not modeled." ], "unsourced": null }, "public_pension": { "sources": [ { "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", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "Government pensions are included in federal AGI and taxed like other retirement income in Ohio (uniformed-services retirement income has a separate deduction not modeled).", "claims": [ { "expect": "Line 1 – Federal Adjusted Gross Income", "status": "phrase" }, { "expect": "Enter the amount from line 11a of your 2025 federal", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "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", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "A traditional-to-Roth conversion is included in federal AGI, the Ohio starting point (IT 1040 line 1), and no Ohio deduction applies, so it is taxed as ordinary nonbusiness income.", "claims": [ { "expect": "Line 1 – Federal Adjusted Gross Income", "status": "phrase" }, { "expect": "Enter the amount from line 11a of your 2025 federal", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "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", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "Capital gains from personal investments are nonbusiness income taxed on the ordinary nonbusiness schedule; only gains that are business income get the business-income deduction and 3% rate.", "claims": [ { "expect": "Paul reports $8,000 of capital gain income on his federal Schedule D", "status": "match", "field": "config.taxes_ltcg_as_ordinary", "value": true }, { "expect": "is from personal, nonbusiness sources", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://tax.ohio.gov/individual/military", "title": "Military", "publisher": "Ohio Department of Taxation", "kind": "agency_page", "establishes": "Military retirement pay for service in the uniformed services, reserves or the Ohio National Guard is deductible.", "claims": [ { "expect": "Military retirees can deduct retirement pay related to service in the uniformed services, reserves, or the Ohio National Guard.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "wages": { "sources": [ { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "title": "It1040 booklet", "publisher": "Ohio Department of Taxation", "kind": "instructions", "establishes": "Joint filing credit: each spouse needs at least $500 of qualifying income; the credit is a percentage of the tax, at most $650.", "claims": [ { "expect": "$500 of qualifying income, jointly file your return, and", "status": "phrase" }, { "expect": "per return is $650. The percentage used is based on", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "R.C. 5747.02 (codes.ohio.gov unreachable from the checker host)", "OH HB96 (legislature.ohio.gov unreachable)", "R.C. 5747.025", "R.C. 5747.055/.98 (only referenced via the IT 1040 booklet)" ], "notes": [ "All codes.ohio.gov and legislature.ohio.gov requests time out / are refused from this host (also via WebFetch), so the statute could not be checked; tax.ohio.gov and dam.assets.ohio.gov are reachable.", "tax.ohio.gov's 2026 withholding 'Optional Computer Formula' still has three withholding tiers; withholding formulas are not the tax schedule and were not used.", "Ohio's $50 senior citizen credit (age 65+, MAGI less exemptions under $100,000) exists but the engine carries no senior provision, so no senior family is recorded." ] }, "OK": { "name": "Oklahoma", "rules": { "rates": { "sources": [ { "url": "http://webserver1.lsb.state.ok.us/cf_pdf/2025-26%20ENR/hB/HB2764%20ENR.PDF", "title": "Enrolled House Bill No. 2764 (2025)", "publisher": "Oklahoma Legislature", "kind": "legislation", "establishes": "For tax year 2026 Oklahoma taxes single filers at 0% on the first $3,750, 2.5% on the next $1,150, 3.5% on the next $2,300 and 4.5% on the remainder; joint filers, surviving spouses and heads of household at 0% on the first $7,500, 2.5% on the next $2,300, 3.5% on the next $4,600 and 4.5% above.", "claims": [ { "expect": "For tax year 2026 and for subsequent tax years", "status": "phrase" }, { "expect": "0% tax on first $3,750.00", "field": "brackets.single.0.max", "value": 3750, "status": "match" }, { "expect": "2.5% tax on the next $1,150.00", "field": "brackets.single.1.max", "value": 4900, "status": "match", "note": "3,750 + 1,150 = 4,900; rate 2.5% = brackets.single.1.rate 0.025" }, { "expect": "3.5% tax on next $2,300.00", "field": "brackets.single.2.max", "value": 7200, "status": "match", "note": "4,900 + 2,300 = 7,200; rate 3.5% = brackets.single.2.rate 0.035" }, { "expect": "4.5% tax on the remainder", "field": "brackets.single.3.rate", "value": 0.045, "status": "match" }, { "expect": "0% tax on first $7,500.00", "field": "brackets.mfj.0.max", "value": 7500, "status": "match" }, { "expect": "2.5% tax on the next $2,300.00", "field": "brackets.mfj.1.max", "value": 9800, "status": "match", "note": "7,500 + 2,300 = 9,800" }, { "expect": "3.5% tax on next $4,600.00", "field": "brackets.mfj.2.max", "value": 14400, "status": "match", "note": "9,800 + 4,600 = 14,400; top 4.5% = brackets.mfj.3.rate 0.045" }, { "expect": "and heads of households as defined in the Internal Revenue Code of 1986, as amended", "field": "brackets.hoh.0.max", "value": 7500, "status": "match", "note": "In the paragraph for married filing jointly and surviving spouses: heads of household use the joint schedule." } ], "checked": "2026-09-27" }, { "url": "https://www.oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf", "title": "2026 Oklahoma Income Tax Withholding Tables (Packet OW-2)", "publisher": "Oklahoma Tax Commission", "kind": "instructions", "establishes": "The Tax Commission's 2026 withholding tables apply the new 2.5%/3.5%/4.5% rate structure.", "claims": [ { "expect": "2026 Oklahoma Income Tax Withholding Tables", "status": "phrase" }, { "expect": "(4.50% of the excess over $565)", "field": "brackets.single.3.rate", "value": 0.045, "status": "match", "note": "Semi-monthly single table; $565 x 24 = $13,560 = $7,200 bracket + $6,350 standard deduction (rounded)." } ], "checked": "2026-09-27" }, { "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "title": "2025 Form 511 Packet (Oklahoma resident income tax)", "publisher": "Oklahoma Tax Commission", "kind": "instructions", "establishes": "The Oklahoma tax table has one column for married filing joint and head of household.", "claims": [ { "expect": "Married* filing joint or head of household", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "title": "2025 Oklahoma Resident Individual Income Tax Forms and Instructions (Form 511 Packet)", "publisher": "Oklahoma Tax Commission", "kind": "instructions", "establishes": "Oklahoma's standard deduction is $6,350 for single/MFS and $12,700 for joint filers ($9,350 head of household), plus $1,000 for each personal exemption claimed.", "claims": [ { "expect": "your Oklahoma standard deduction is $6,350", "field": "config.std_deduction_single", "value": 6350, "status": "proxy", "note": "TY2025 packet; the amount is not indexed and the 2026 packet is not yet published." }, { "expect": "your Oklahoma standard deduction is $12,700", "field": "config.std_deduction_mfj", "value": 12700, "status": "proxy", "note": "TY2025 packet; not indexed." }, { "expect": "Oklahoma allows $1,000 for each exemption claimed", "field": "config.personal_exemption_single", "value": 1000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf", "title": "2026 Oklahoma Income Tax Withholding Tables (Packet OW-2)", "publisher": "Oklahoma Tax Commission", "kind": "instructions", "establishes": "The $1,000 personal exemption is still in force for 2026.", "claims": [ { "expect": "personal exemption amount of $1,000.00", "field": "config.personal_exemption_single", "value": 1000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "title": "2025 Oklahoma Resident Individual Income Tax Forms and Instructions (Form 511 Packet)", "publisher": "Oklahoma Tax Commission", "kind": "instructions", "establishes": "Social Security benefits included in federal AGI are subtracted on Schedule 511-A line 2, so Social Security is fully exempt in Oklahoma.", "claims": [ { "expect": "Social Security benefits that are included in the Federal AGI shall be subtracted", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "title": "2025 Oklahoma Resident Individual Income Tax Forms and Instructions (Form 511 Packet)", "publisher": "Oklahoma Tax Commission", "kind": "instructions", "establishes": "Each individual may exclude up to $10,000 of distributions from 401, 457, 403 plans and IRAs/SEPs (Schedule 511-A line 6), with no age test or income limit, reduced by any government-retirement exclusion claimed on line 5.", "claims": [ { "expect": "Each individual may exclude their retirement benefits up to $10,000", "field": "config.retirement_income_exclusion_single", "value": 10000, "status": "proxy", "note": "TY2025 packet; $10,000 is statutory and unchanged for 2026. MFJ engine cap $20,000 = $10,000 per spouse (config.exclusion_cap_per_taxpayer)." }, { "expect": "An individual retirement account, annuity or trust or simplified employee pension under IRC Sec. 408", "status": "phrase" }, { "expect": "cannot exceed $10,000 minus the amounts already claimed on Schedule 511-A, line 5", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "title": "2025 Oklahoma Resident Individual Income Tax Forms and Instructions (Form 511 Packet)", "publisher": "Oklahoma Tax Commission", "kind": "instructions", "establishes": "Oklahoma government and federal civil service pensions draw the same per-person $10,000 exclusion (Schedule 511-A line 5), shared with the line 6 private-retirement exclusion; a CSRS annuity paid in lieu of Social Security is excluded in full (line 3); military retirement is 100% excludable.", "claims": [ { "expect": "A5 Oklahoma Government or Federal Civil Service Retirement", "status": "phrase" }, { "expect": "the amount of the exclusion on this line cannot exceed", "status": "phrase" }, { "expect": "Each individual may exclude 100% of retirement benefits from any component of the Armed Forces", "status": "phrase" }, { "expect": "Each individual may exclude 100% of their retirement benefits received from the Federal Civil Service Retirement System (CSRS), including survivor benefits, paid in lieu of Social Security to the extent such benefits are included in the Federal AGI.", "field": "config.noncov_pension_fully_exempt", "value": 1, "status": "match", "note": "Applied when the caller says the public pension was not covered by Social Security (pensionPublicSsCovered: false)." }, { "expect": "Retirement benefits paid under the Federal Employees Retirement System (FERS) do not qualify for this exclusion", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "title": "2025 Oklahoma Resident Individual Income Tax Forms and Instructions (Form 511 Packet)", "publisher": "Oklahoma Tax Commission", "kind": "instructions", "establishes": "Oklahoma starts from federal AGI and taxes IRA conversions in the same year as the federal return; a conversion is a distribution from a Section 408 IRA, so the engine lets it draw the per-person $10,000 retirement exclusion.", "claims": [ { "expect": "Enter your Federal AGI from your federal return Form 1040 or 1040-SR", "status": "phrase" }, { "expect": "Rollovers and IRA Conversions are taxed in the same year as on the federal return", "status": "phrase" }, { "expect": "An individual retirement account, annuity or trust or simplified employee pension under IRC Sec. 408", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page states in terms that a Roth conversion qualifies for the line 6 $10,000 exclusion; the engine's treatment is an inference from the statute's 'total distributions or withdrawals' definition (68 O.S. 2358) which could not be fetched." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "title": "2025 Oklahoma Resident Individual Income Tax Forms and Instructions (Form 511 Packet)", "publisher": "Oklahoma Tax Commission", "kind": "instructions", "establishes": "Long-term gains in federal AGI are taxed as ordinary income; the only capital-gain deduction is for Oklahoma-situs property held two or more years (511-A line 12), which does not apply to ordinary brokerage gains.", "claims": [ { "expect": "A12 Oklahoma Capital Gain Deduction", "status": "phrase" }, { "expect": "Be earned on real or tangible personal property located within Oklahoma", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "title": "511 Pkt", "publisher": "Oklahoma Tax Commission", "kind": "instructions", "establishes": "Each individual may exclude 100% of military retirement benefits.", "claims": [ { "expect": "Each individual may exclude 100% of retirement benefits from any component of the Armed Forces of the United States.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "title": "2025 Form 511 Packet (Oklahoma resident income tax)", "publisher": "Oklahoma Tax Commission", "kind": "instructions", "establishes": "One more $1,000 exemption for each taxpayer 65 or older when federal AGI (leaving out Roth-conversion income) is at most $15,000 single, $25,000 joint, $12,500 married filing separately or $19,000 head of household.", "claims": [ { "expect": "An additional exemption may be claimed for each taxpayer or spouse who meets the qualifications based on filing status and Federal AGI limits", "field": "config.senior_lowinc_min_age", "value": 65, "status": "match", "note": "\"who is 65 years of age or older at the close of the tax year\"." }, { "expect": "Single return with line 1 equal to $15,000 or less", "field": "config.senior_lowinc_agi_single", "value": 15000, "status": "proxy", "note": "TY2025 packet, the latest published." }, { "expect": "Joint return with line 1 equal to $25,000 or less", "field": "config.senior_lowinc_agi_mfj", "value": 25000, "status": "proxy" }, { "expect": "Married filing separate return with line 1 equal to $12,500 or less", "field": "config.senior_lowinc_agi_mfs", "value": 12500, "status": "proxy" }, { "expect": "Head of household return with line 1 equal to $19,000 or less", "field": "config.senior_lowinc_agi_hoh", "value": 19000, "status": "proxy" }, { "expect": "this income shall be excluded in determining the Federal AGI limits", "status": "phrase" }, { "expect": "Oklahoma allows $1,000 for each exemption claimed", "field": "config.senior_lowinc_exemption", "value": 1000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "title": "2025 Form 511 packet", "publisher": "Oklahoma Tax Commission", "kind": "instructions", "establishes": "One more $1,000 exemption for each legally blind taxpayer.", "claims": [ { "expect": "Legally Blind: An additional exemption may be claimed for each taxpayer or spouse who is legally blind.", "field": "config.blind_exemption", "value": 1000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "68 O.S. §2358(E)(14) -- oscn.net timed out from the checker; the 2025 Form 511 packet (Schedule 511-A line 6) quotes the same qualifying-plan list." ], "notes": [ "Form 511 packet is the TY2025 edition (latest published); $6,350/$12,700 standard deduction and $10,000 exclusion are fixed amounts carried to 2026. The 2026 withholding tables' single semi-monthly 0% band ($421) equals ($3,750 + $6,350)/24, which is consistent with the $6,350 deduction for 2026.", "The 511 packet excludes Roth-conversion income from the AGI test for the 65+ additional exemption; the engine does the same (engine 1.3.0)." ] }, "OR": { "name": "Oregon", "rules": { "rates": { "sources": [ { "url": "https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf", "title": "Oregon Withholding Tax Formulas, effective January 1, 2026 (150-206-436, Rev. 12-31-25)", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "For 2026 Oregon's four rates are 4.75%, 6.75%, 8.75% and 9.9%, with single brackets starting at $4,550, $11,400 and $125,000 and joint brackets at $9,100, $22,800 and $250,000.", "claims": [ { "expect": "Effective January 1, 2026", "status": "phrase" }, { "expect": "BASE × 0.0475", "field": "brackets.single.0.rate", "value": 0.0475, "status": "match" }, { "expect": "(BASE - 4,550)", "field": "brackets.single.0.max", "value": 4550, "status": "match" }, { "expect": "(BASE - 11,400) × 0.0875", "field": "brackets.single.1.max", "value": 11400, "status": "match", "note": "Also establishes brackets.single.2.rate 0.0875; the 6.75% band runs 4,550-11,400." }, { "expect": "(BASE - 125,000) × 0.099", "field": "brackets.single.3.min", "value": 125000, "status": "match", "note": "Top rate 9.9% = brackets.single.3.rate 0.099." }, { "expect": "(BASE - 9,100) × 0.0675", "field": "brackets.mfj.0.max", "value": 9100, "status": "match", "note": "Also establishes brackets.mfj.1.rate 0.0675." }, { "expect": "(BASE - 22,800) × 0.0875", "field": "brackets.mfj.1.max", "value": 22800, "status": "match" }, { "expect": "(BASE - 250,000) × 0.099", "field": "brackets.mfj.3.min", "value": 250000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf", "title": "2025 Publication OR-17, Oregon Individual Income Tax Guide (150-101-431, Rev. 01-29-26)", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "Oregon's graduated rates are set by ORS 316.037 and apply to Oregon taxable income.", "claims": [ { "expect": "Personal income tax rates (ORS 316.037)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The annual 2026 rate charts (Form OR-40 instructions for TY2026) are not yet published; the 2026 thresholds are taken from the 2026 withholding formulas." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf", "title": "Oregon Withholding Tax Formulas, effective January 1, 2026 (150-206-436, Rev. 12-31-25)", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "For 2026 the Oregon standard deduction is $2,910 single and $5,820 married, and each exemption is a $263 credit against tax.", "claims": [ { "expect": "standard deduction ($2,910[S])", "field": "config.std_deduction_single", "value": 2910, "status": "match" }, { "expect": "standard deduction ($5,820[M])", "field": "config.std_deduction_mfj", "value": 5820, "status": "match" }, { "expect": "($263 x allowances)", "field": "config.exemption_credit_per", "value": 263, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf", "title": "2025 Form OR-40 Instructions (150-101-040-1, Rev. 01-29-26)", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "The exemption credit is disallowed when federal AGI exceeds $100,000 (single/MFS) or $200,000 (all other statuses); the 2025 per-exemption amount was $256.", "claims": [ { "expect": "If your federal AGI is more than $100,000 and your filing status is single or married filing separately, or more than $200,000 for all others", "status": "phrase" }, { "expect": "Line 4 multiplied by $256", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf", "title": "2025 Form OR-40 instructions", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "The additional deduction at 65 ($1,200 unmarried, $1,000 other filers), Chart J for heads of household, the head-of-household deduction ($4,560 for 2025) and the exemption credit cutoff above $100,000 / $200,000.", "claims": [ { "expect": "If you turned age 65 by 1/1/2026, enter $1,200", "field": "config.std_deduction_aged_add_unmarried", "value": 1200, "status": "match" }, { "expect": "$1,000 for all other filers", "field": "config.std_deduction_aged_add_married", "value": 1000, "status": "match" }, { "expect": "Chart J: For persons filing jointly, head of household, or qualifying surviving spouse", "status": "phrase" }, { "expect": "7. $2,835 0 $4,560 $5,670", "field": "config.std_deduction_hoh", "value": 4560, "status": "proxy", "note": "2025 figure (the latest)" }, { "expect": "If your federal AGI is more than $100,000 and your filing status is single or married filing separately, or more than $200,000 for all others, enter 0", "field": "config.exemption_credit_agi_limit_single", "value": 100000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "The engine does not apply the exemption-credit AGI cutoff ($100,000 single / $200,000 joint); documented as unmodeled in state_tax.c." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf", "title": "2025 Publication OR-17, Oregon Individual Income Tax Guide (150-101-431, Rev. 01-29-26)", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "Oregon does not tax any Social Security benefits; the federally taxable amount is subtracted.", "claims": [ { "expect": "Oregon doesn't tax any amount of your Social Security", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf", "title": "2025 Publication OR-17, Oregon Individual Income Tax Guide (150-101-431, Rev. 01-29-26)", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "Oregon taxes pension, 401(k)/403(b)/457 and IRA distributions received by residents in full; there is no general retirement-income exclusion.", "claims": [ { "expect": "Most retirement income is subject to Oregon tax when received by an Oregon resident", "status": "phrase" }, { "expect": "Oregon taxes any taxable IRA distribution you received during the year", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The Oregon retirement income credit (ORS 316.157, age 62+, income-tested) is not modeled by the engine." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf", "title": "2025 Publication OR-17, Oregon Individual Income Tax Guide (150-101-431, Rev. 01-29-26)", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "Public pensions are taxed like other retirement income; only federal pension income attributable to service before October 1, 1991 can be subtracted.", "claims": [ { "expect": "including public pension plans", "status": "phrase" }, { "expect": "subtract 100 percent of the taxable federal pension income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The pre-October-1991 federal pension subtraction is not modeled by the engine." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf", "title": "2025 Publication OR-17, Oregon Individual Income Tax Guide (150-101-431, Rev. 01-29-26)", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "Oregon taxes the amount of a traditional-to-Roth IRA conversion included in federal income, as ordinary income.", "claims": [ { "expect": "converted from a traditional IRA into a Roth IRA", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf", "title": "2025 Form OR-40 Instructions (150-101-040-1, Rev. 01-29-26)", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "The Oregon return starts from federal adjusted gross income, which includes the taxable conversion amount.", "claims": [ { "expect": "Enter your federal AGI from Form 1040, 1040-SR, or 1040-NR, line 11a", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf", "title": "2025 Form OR-40 Instructions (150-101-040-1, Rev. 01-29-26)", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "Capital gains enter Oregon income through federal AGI and are taxed at the regular rates; the only reduced capital-gain rate is for farm-asset liquidation sales.", "claims": [ { "expect": "Enter your federal AGI from Form 1040, 1040-SR, or 1040-NR, line 11a", "status": "phrase" }, { "expect": "you may be eligible for a reduced tax rate on the net capital gain", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.aarp.org/states/oregon/state-tax-guide/", "title": "What to Know About Oregon State Taxes", "publisher": "AARP", "kind": "secondary", "establishes": "Oregon taxes capital gains as ordinary income at its graduated rates.", "claims": [ { "expect": "as ordinary income at the state", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No fetched official page states in one sentence that long-term gains are taxed as ordinary income; the rule is established by the AGI starting point plus the absence of any LTCG preference other than the farm-liquidation rate." ], "unsourced": null }, "federal_interaction": { "sources": [ { "url": "https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf", "title": "Oregon Withholding Tax Formulas, effective January 1, 2026 (150-206-436, Rev. 12-31-25)", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "For 2026 the subtraction for federal income tax is capped at $8,750 and the cap steps down by $1,750 per $5,000 of income from $125,000 to $0 at $145,000 (single), and per $10,000 from $250,000 to $0 at $290,000 (married).", "claims": [ { "expect": "federal tax withheld (not to exceed $8,750)", "field": "config.fit_deduction_cap_single", "value": 8750, "status": "match", "note": "Same cap for married (config.fit_deduction_cap_mfj 8750)." }, { "expect": "and <$130,000 = $7,000", "field": "config.fit_phaseout_start_single", "value": 125000, "status": "match", "note": "Band $125,000-$130,000 = first step; step width $5,000 = config.fit_phaseout_step_single." }, { "expect": "wages ≥ $145,000 = $0", "field": "config.fit_phaseout_step_single", "value": 5000, "status": "match", "note": "Five $5,000 steps from $125,000 to $145,000." }, { "expect": "and <$260,000 = $7,000", "field": "config.fit_phaseout_start_mfj", "value": 250000, "status": "match", "note": "Band $250,000-$260,000; step width $10,000 = config.fit_phaseout_step_mfj." }, { "expect": "wages ≥ $290,000 = $0", "field": "config.fit_phaseout_step_mfj", "value": 10000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf", "title": "2025 Publication OR-17, Oregon Individual Income Tax Guide (150-101-431, Rev. 01-29-26)", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "The annual subtraction is for federal income tax liability after nonrefundable credits (Form 1040 line 22) with AGI-based phase-out Table 9 (HOH grouped with joint filers); the other-taxes add-back is limited to Schedule 2 lines 8, 16 and 17, so the NIIT and Additional Medicare Tax are not part of the subtraction. The 2025 cap was $8,500.", "claims": [ { "expect": "This is found on Form 1040, line 22", "status": "phrase" }, { "expect": "Schedule 2, lines 8, 16, and 17", "status": "phrase", "note": "Supports config.fit_excludes_niit = true (NIIT is Form 8960, Schedule 2 line 12; Additional Medicare Tax line 11)." }, { "expect": "The federal tax subtraction limit is $8,500 ($4,250 if married filing separately) for 2025", "status": "phrase" }, { "expect": "$145,000 or more", "status": "phrase" }, { "expect": "$290,000 or more $0", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "Phase-out band edges for 2026 come from the withholding formulas (stated on wages); the annual TY2026 Table 9 is not yet published." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf", "title": "Publication or 17 101 431 2025", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "Oregon allows a subtraction only for the share of military retirement pay earned before October 1991, which the engine does not model; military pay is taxed as a pension.", "claims": [ { "expect": "Divide the number of months or points on line a by the total number of months or", "status": "phrase" }, { "expect": "to October 1, 1991", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf", "title": "2025 Form OR-40 instructions", "publisher": "Oregon Department of Revenue", "kind": "instructions", "establishes": "The same additional amount for blindness, and one more exemption credit per severely disabled person while federal AGI is at most $100,000.", "claims": [ { "expect": "If you're blind, enter $1,200", "field": "config.blind_std_add_unmarried", "value": 1200, "status": "match" }, { "expect": "If your federal AGI is more than $100,000, enter 0; otherwise, enter the number of", "field": "config.disabled_credit_agi_limit", "value": 100000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260513065956id_/https://www.oregonlegislature.gov/bills_laws/ors/ors316.html", "title": "ORS chapter 316 (archived copy)", "publisher": "Oregon Legislature", "kind": "statute", "establishes": "The severe-disability credit definition.", "claims": [ { "expect": "(c) Is disabled as that term is defined in section 72(m)(7) of the Internal Revenue Code", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "ORS 316.085 / ORS 316.680 / ORS 316.695 / ORS 316.037 -- oregonlegislature.gov (ors316.html) timed out from the checker on repeated attempts; DOR publications quoting the same rules were used instead." ], "notes": [ "Engine applies the $263 exemption credit at every income; Oregon disallows it above federal AGI $100,000 (single/MFS) / $200,000 (others) -- documented omission in state_tax.c, over-credits high earners by $263 per exemption.", "Oregon retirement income credit (62+) and pre-1991 federal pension subtraction are not modeled." ] }, "PA": { "name": "Pennsylvania", "rules": { "rates": { "sources": [ { "url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax", "title": "Personal Income Tax", "publisher": "Pennsylvania Department of Revenue", "kind": "agency_page", "establishes": "Pennsylvania taxes resident individuals at a single flat rate of 3.07% on taxable income, the same for every filing status.", "claims": [ { "expect": "Pennsylvania personal income tax is levied at the rate of 3.07 percent against taxable income", "field": "brackets.single.0.rate", "value": 0.0307, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "title": "2025 Pennsylvania Personal Income Tax Return Instructions (PA-40 IN)", "publisher": "Pennsylvania Department of Revenue", "kind": "instructions", "establishes": "The PA-40 instructions state the 3.07% flat rate applied to taxable income.", "claims": [ { "expect": "The state income tax rate for 2025 is 3.07 percent (0.0307)", "field": "brackets.mfj.0.rate", "value": 0.0307, "status": "proxy", "note": "Rate stated for TY2025; the 3.07% rate is statutory and unchanged for 2026 (the DOR PIT page states it without a year)." } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax", "title": "Personal Income Tax", "publisher": "Pennsylvania Department of Revenue", "kind": "agency_page", "establishes": "Pennsylvania has no standard deduction and no personal exemption, so the engine applies the 3.07% rate to income from the first dollar.", "claims": [ { "expect": "does not provide for a standard deduction or personal exemption", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "title": "2025 Pennsylvania Personal Income Tax Return Instructions (PA-40 IN)", "publisher": "Pennsylvania Department of Revenue", "kind": "instructions", "establishes": "PA law allows no standard deduction, personal-exemption deduction or itemized deductions.", "claims": [ { "expect": "PA law does not allow standard deductions, deductions for personal exemptions", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "PA Tax Forgiveness (Schedule SP) is not modeled by the engine and is not sourced here." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "title": "2025 Pennsylvania Personal Income Tax Return Instructions (PA-40 IN)", "publisher": "Pennsylvania Department of Revenue", "kind": "instructions", "establishes": "Social Security benefits are listed as income not taxable for Pennsylvania personal income tax.", "claims": [ { "expect": "Social Security benefits and/or Railroad Retirement benefits", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "title": "2025 Pennsylvania Personal Income Tax Return Instructions (PA-40 IN)", "publisher": "Pennsylvania Department of Revenue", "kind": "instructions", "establishes": "IRA distributions received on or after age 59 1/2 and retirement benefits from eligible employer plans paid after the taxpayer is eligible to retire and retires are not taxable in Pennsylvania; distributions before 59 1/2 are taxable only to the extent they exceed prior (already PA-taxed) contributions.", "claims": [ { "expect": "Received, including lump sum distributions, on or after reaching the age of 591/2", "status": "phrase" }, { "expect": "Commonly recognized pension, old age, or retirement benefits paid after becoming eligible to retire, and retiring", "status": "phrase" }, { "expect": "Distributions you receive after retiring but before age 591/2 are taxable", "status": "phrase" }, { "expect": "you must report your distributions on a cost recovery basis until you reach age 591/2", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The engine excludes retirement distributions at every age (no 59 1/2 gate, no contribution basis); PA taxes pre-59 1/2 IRA distributions to the extent they exceed prior contributions. This is a documented engine limitation (state_tax.c), not a sourced rule." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "title": "2025 Pennsylvania Personal Income Tax Return Instructions (PA-40 IN)", "publisher": "Pennsylvania Department of Revenue", "kind": "instructions", "establishes": "Pensions paid after retirement, including military pensions and federal Civil Service annuities, are not taxable in Pennsylvania; public-employer pensions are treated like other eligible-plan retirement benefits.", "claims": [ { "expect": "Commonly recognized pension, old age, or retirement benefits paid after becoming eligible to retire, and retiring", "status": "phrase" }, { "expect": "Military pension benefits", "status": "phrase" }, { "expect": "Civil Service Annuity", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "title": "2025 Pennsylvania Personal Income Tax Return Instructions (PA-40 IN)", "publisher": "Pennsylvania Department of Revenue", "kind": "instructions", "establishes": "A traditional-to-Roth IRA conversion moved in full (trustee-to-trustee, or reinvested within 60 days) is not taxable in Pennsylvania at any age.", "claims": [ { "expect": "Roth IRA Rollover You do not have to pay PA tax", "status": "phrase" }, { "expect": "If you rolled over the entire withdrawal directly (trustee to trustee) from the traditional IRA to the Roth IRA", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "Amounts withheld for federal tax and not deposited into the Roth are PA-taxable (per the same instructions' CAUTION); the engine treats the whole conversion as nontaxable." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax", "title": "Personal Income Tax", "publisher": "Pennsylvania Department of Revenue", "kind": "agency_page", "establishes": "Net gains from the disposition of property are one of Pennsylvania's eight classes of taxable income, taxed at the flat 3.07%.", "claims": [ { "expect": "Pennsylvania taxes eight classes of income", "status": "phrase" }, { "expect": "net gains or income from the dispositions of property", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "title": "2025 Pennsylvania Personal Income Tax Return Instructions (PA-40 IN)", "publisher": "Pennsylvania Department of Revenue", "kind": "instructions", "establishes": "Pennsylvania makes no distinction between long-term and short-term gains, so long-term gains are taxed as ordinary income at 3.07%.", "claims": [ { "expect": "PA law does not distinguish between long-term and short term gains (losses)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/gross-compensation", "title": "Gross compensation", "publisher": "Pennsylvania Department of Revenue", "kind": "agency_page", "establishes": "Retired or retainer pay of a uniformed service member is not taxable compensation.", "claims": [ { "expect": "Retired or retainer pay of a member or former member of a uniform service calculated under Chapter 71 of Title 10", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "PA Rev. answer ID 274 (revenue-pa.custhelp.com answer 274) -- site returns HTTP 403 to the checker (plain and headless); substituted the PA-40 instructions' Roth IRA Rollover section.", "PA DOR answer 365 (revenue-pa.custhelp.com) -- HTTP 403; substituted the PA-40 instructions' cost-recovery language.", "61 Pa. Code 101.6 -- not fetched (no reachable official copy located); the PA-40 instructions cover the same rules.", "PA DOR \"Net Gains (Losses) from the Sale, Exchange or Disposition of Property\" PIT-guide chapter -- not fetched; the PIT page and PA-40 instructions cover the rule." ], "notes": [ "Engine applies the retirement exclusion at every age (min_age 0). Official instructions tax pre-59 1/2 IRA distributions above contributions (cost recovery). This is a documented engine limitation, not a numeric mismatch.", "PA-40 instructions are the 2025 edition (latest published); the 3.07% rate is unchanged for 2026." ] }, "RI": { "name": "Rhode Island", "rules": { "rates": { "sources": [ { "url": "https://web.archive.org/web/20260226182302id_/https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf", "title": "ADV 2025-22: Inflation-adjusted amounts set for Tax Year 2026 (Internet Archive copy of the tax.ri.gov PDF)", "publisher": "Rhode Island Division of Taxation", "kind": "agency_page", "establishes": "Rhode Island's 2026 uniform rate schedule, used by all filing statuses, taxes income up to $82,050 at 3.75%, $82,050-$186,450 at 4.75% and above $186,450 at 5.99%.", "claims": [ { "expect": "Uniform tax rate schedule for Tax Year 2026", "status": "phrase" }, { "expect": "which is used by all filers", "status": "phrase", "note": "Supports config.mfj_schedule_equals_single = true." }, { "expect": "0 $ 82,050 $ -- 3.75%", "field": "brackets.single.0.max", "value": 82050, "status": "match", "note": "Rate 3.75% = brackets.single.0.rate 0.0375; MFJ identical." }, { "expect": "82,050 186,450 3,076.88 4.75%", "field": "brackets.single.1.max", "value": 186450, "status": "match", "note": "Rate 4.75% = brackets.single.1.rate 0.0475." }, { "expect": "8,035.88 5.99% 186,450", "field": "brackets.single.2.rate", "value": 0.0599, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://web.archive.org/web/20260226182302id_/https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf", "title": "ADV 2025-22: Inflation-adjusted amounts set for Tax Year 2026 (Internet Archive copy of the tax.ri.gov PDF)", "publisher": "Rhode Island Division of Taxation", "kind": "agency_page", "establishes": "For 2026 the Rhode Island standard deduction is $11,200 single / $22,400 joint and each personal exemption is $5,250; both phase out over modified AGI $261,000-$290,800.", "claims": [ { "expect": "Single $10,900 $11,200", "field": "config.std_deduction_single", "value": 11200, "status": "match" }, { "expect": "Married filing jointly* $21,800 $22,400", "field": "config.std_deduction_mfj", "value": 22400, "status": "match" }, { "expect": "$5,100 $5,250", "field": "config.personal_exemption_single", "value": 5250, "status": "match", "note": "Per exemption; MFJ 2 x $5,250 = $10,500 (config.personal_exemption_mfj)." }, { "expect": "$261,000 to $290,800", "status": "phrase", "note": "Phase-out of standard deduction and exemptions; not modeled by the engine." }, { "expect": "Head of household $16,350 $16,800", "field": "config.std_deduction_hoh", "value": 16800, "status": "match", "note": "2026 column (the 2025 column is $16,350)." } ], "checked": "2026-09-27" } ], "gaps": [ "Standard-deduction/exemption phase-out over $261,000-$290,800 is not modeled (documented omission in state_tax.c)." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://web.archive.org/web/20260226182302id_/https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf", "title": "ADV 2025-22: Inflation-adjusted amounts set for Tax Year 2026 (Internet Archive copy of the tax.ri.gov PDF)", "publisher": "Rhode Island Division of Taxation", "kind": "agency_page", "establishes": "Taxable Social Security is subtracted only if the taxpayer has reached Social Security full retirement age and federal AGI is at or below $107,000 (single/HOH/MFS) or $133,750 (joint) for tax year 2025; otherwise the federally taxable amount stays in Rhode Island income.", "claims": [ { "expect": "The taxpayer has reached \"full retirement age\" as defined by the Social Security Administration", "status": "phrase" }, { "expect": "Single $104,200 $107,000", "field": "config.ss_exempt_agi_single", "value": 107000, "status": "proxy", "note": "TY2025 limit; the TY2026 limit had not been published when checked." }, { "expect": "Married filing jointly* $130,250 $133,750", "field": "config.ss_exempt_agi_mfj", "value": 133750, "status": "proxy", "note": "TY2025 limit." } ], "checked": "2026-09-27" }, { "url": "https://www.ssa.gov/benefits/retirement/planner/agereduction.html", "title": "Starting your retirement benefits early (full retirement age table)", "publisher": "Social Security Administration", "kind": "federal", "establishes": "Social Security full retirement age is 67 for anyone born in 1960 or later; the engine's hardcoded FRA of 67 is exact for 2026 because everyone born before 1960 is already 67 or older in 2026.", "claims": [ { "expect": "1960 and later 67", "status": "phrase", "note": "state_tax.c SS_RULE_RI_FRA: const int FRA = 67." } ], "checked": "2026-09-27" } ], "gaps": [ "TY2026 AGI limits for the Social Security modification not yet published." ], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://web.archive.org/web/20260521104528id_/https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf", "title": "Publication 2026-01: Retirement Income Guide, Tax Year 2025 (Internet Archive copy of the tax.ri.gov PDF)", "publisher": "Rhode Island Division of Taxation", "kind": "instructions", "establishes": "Each taxpayer who has reached full retirement age with federal AGI under the limit may exclude up to $50,000 of taxable pension and annuity income ($100,000 for a joint return when both qualify); IRA distributions (Form 1040 line 4a/4b) never qualify.", "claims": [ { "expect": "allows up to $50,000 of qualifying taxable pension and/or annuity income to be exempted", "field": "config.retirement_income_exclusion_single", "value": 50000, "status": "proxy", "note": "Stated for TY2025; the $50,000 cap is statutory and unchanged for 2026." }, { "expect": "joint filers may qualify for a combined total modification of $100,000", "field": "config.retirement_income_exclusion_mfj", "value": 100000, "status": "proxy", "note": "TY2025." }, { "expect": "income from individual retirement accounts (IRAs) (line 4a/4b) does not qualify", "status": "phrase", "note": "Supports config.exclusion_pension_sourced_only = true." }, { "expect": "For a married couple filing joint return, \"full retirement age\" requirement applies to each spouse", "status": "phrase" }, { "expect": "1960 or later", "field": "config.retirement_exclusion_min_age", "value": 67, "status": "match", "note": "Guide's FRA table: born 1960 or later, FRA 67 (hardcoded in state_tax.c)." }, { "expect": "$133,500 or less", "field": "config.retirement_exclusion_income_limit_mfj", "value": 133750, "status": "mismatch", "note": "Rhode Island's own documents disagree: Pub 2026-01 prints $133,500, ADV 2025-22 prints $133,750; the engine uses the advisory figure." } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260226182302id_/https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf", "title": "ADV 2025-22: Inflation-adjusted amounts set for Tax Year 2026 (Internet Archive copy of the tax.ri.gov PDF)", "publisher": "Rhode Island Division of Taxation", "kind": "agency_page", "establishes": "The pension/401(k)/annuity modification AGI limits for TY2025 are $107,000 single and $133,750 joint, and from TY2025 up to $50,000 per person may be subtracted.", "claims": [ { "expect": "by up to $50,000 of federally taxable pension/401(k)/403(b)/annuity", "field": "config.retirement_income_exclusion_single", "value": 50000, "status": "match" }, { "expect": "Single $104,200 $107,000", "field": "config.retirement_exclusion_income_limit", "value": 107000, "status": "proxy", "note": "TY2025 limit (same table layout for both modifications); TY2026 not yet published." }, { "expect": "Married filing jointly* $130,250 $133,750", "field": "config.retirement_exclusion_income_limit_mfj", "value": 133750, "status": "proxy", "note": "TY2025 limit." } ], "checked": "2026-09-27" }, { "url": "https://www.ssa.gov/benefits/retirement/planner/agereduction.html", "title": "Starting your retirement benefits early (full retirement age table)", "publisher": "Social Security Administration", "kind": "federal", "establishes": "Full retirement age is 67 for those born in 1960 or later, the age the engine uses for the pension modification.", "claims": [ { "expect": "1960 and later 67", "field": "config.retirement_exclusion_min_age", "value": 67, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260317090020id_/https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/2025%201040R%20Instructions%20122025.pdf", "title": "2025 1040R Instructions 122025", "publisher": "Rhode Island Division of Taxation (archived copy)", "kind": "instructions", "establishes": "Rhode Island Division of Taxation: \"single $107,000 married joint $133,750\"", "claims": [ { "expect": "single $107,000 married joint $133,750", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "401(k)/403(b)/457(b) distributions (Form 1040 line 5a/5b) qualify for the modification per the guide; whether they are in the engine's pension_income subset depends on caller input (IRA-sourced dollars correctly excluded).", "TY2026 AGI limits not yet published." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://web.archive.org/web/20260521104528id_/https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf", "title": "Publication 2026-01: Retirement Income Guide, Tax Year 2025 (Internet Archive copy of the tax.ri.gov PDF)", "publisher": "Rhode Island Division of Taxation", "kind": "instructions", "establishes": "Federal, state and local government pensions qualify for the same $50,000 pension and annuity modification as private pensions; military pensions have a separate Military Service Pension Modification.", "claims": [ { "expect": "Private and government pensions", "status": "phrase" }, { "expect": "Military Service Pension Modification", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://web.archive.org/web/20260317090020id_/https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/2025%201040R%20Instructions%20122025.pdf", "title": "2025 RI-1040 Instructions (Internet Archive copy of the tax.ri.gov PDF)", "publisher": "Rhode Island Division of Taxation", "kind": "instructions", "establishes": "The RI-1040 starts from federal adjusted gross income, so a taxable Roth conversion is Rhode Island income.", "claims": [ { "expect": "Enter your federal adjusted gross income from Federal Form 1040 or Federal Form 1040-SR, line 11a", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260521104528id_/https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf", "title": "Publication 2026-01: Retirement Income Guide, Tax Year 2025 (Internet Archive copy of the tax.ri.gov PDF)", "publisher": "Rhode Island Division of Taxation", "kind": "instructions", "establishes": "IRA income, including conversions reported on line 4b, cannot use the pension modification.", "claims": [ { "expect": "No income from a traditional IRA, Roth IRA", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://web.archive.org/web/20260317090020id_/https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/2025%201040R%20Instructions%20122025.pdf", "title": "2025 RI-1040 Instructions (Internet Archive copy of the tax.ri.gov PDF)", "publisher": "Rhode Island Division of Taxation", "kind": "instructions", "establishes": "Long-term gains enter Rhode Island income through federal AGI and are taxed at the regular rates.", "claims": [ { "expect": "Enter your federal adjusted gross income from Federal Form 1040 or Federal Form 1040-SR, line 11a", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No fetched official page states in one sentence that long-term capital gains are taxed as ordinary income; the rule follows from the federal-AGI starting point and the absence of any capital-gain modification." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://web.archive.org/web/2026id_/https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-03/PUB_2024-01_retirement_income_guide.pdf", "title": "PUB 2024 01 retirement income guide", "publisher": "Rhode Island Division of Taxation (archived copy)", "kind": "instructions", "establishes": "Military retirement income is fully modified out of Rhode Island income, with no age or income requirement.", "claims": [ { "expect": "Income Modification, there are no income or age requirements.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [ { "rule": "retirement_income", "field": "config.retirement_exclusion_income_limit_mfj", "engine": 133750, "source": "$133,500 (Pub 2026-01) vs $133,750 (ADV 2025-22)", "url": "https://web.archive.org/web/20260521104528id_/https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf", "note": "Rhode Island's own documents disagree ($133,500 in Pub 2026-01, $133,750 in ADV 2025-22); the engine uses the advisory figure." } ], "code_citations_not_found": [ "RI Div. of Taxation ADV 2025-22 and Pub. 2026-01 at tax.ri.gov -- tax.ri.gov returns HTTP 403 to this host (plain and headless); located via the Internet Archive CDX index and recorded as web.archive.org copies of the original tax.ri.gov PDFs.", "H5761 (2025) -- not fetched; webserver.rilegislature.gov is unreachable (connection timeout) from this host.", "R.I. Gen. Laws 44-30-12 / 44-30-2.6 -- webserver.rilegislature.gov unreachable (connection timeout)." ], "notes": [ "All Rhode Island Division of Taxation sources are Internet Archive (web.archive.org, id_ raw) snapshots of the original PDFs because tax.ri.gov blocks this host. Original URLs: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf ; https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf ; https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/2025%201040R%20Instructions%20122025.pdf (not checker-verified directly: HTTP 403). The docs writer may prefer to link the originals with the archive as the verification copy.", "Engine hardcodes FRA = 67 (SS_RULE_RI_FRA and retirement_exclusion_min_age). SSA and the RI guide give FRA 66 and 2-10 months for births 1955-1959; for TY2026 everyone born 1955-1959 is already 67+, so 67 is exact for 2026 but will remain exact in later years only because FRA stays 67 for 1960+ births.", "Pub 2026-01 is the TY2025 guide (published 2026); it lists the joint AGI limit as $133,500, conflicting with ADV 2025-22's $133,750." ] }, "SC": { "name": "South Carolina", "rules": { "rates": { "sources": [ { "url": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm", "title": "H.4216 (Act No. 110 of 2026), ratified text", "publisher": "South Carolina General Assembly", "kind": "legislation", "establishes": "From tax year 2026 South Carolina taxes income under $30,000 at 1.99% and income of $30,000 or more at 5.21% minus $966, one schedule for all filing statuses (Act 110 of 2026).", "claims": [ { "expect": "1.99% times the amount", "field": "brackets.single.0.rate", "value": 0.0199, "status": "match" }, { "expect": "5.21% times the amount minus $966", "field": "brackets.single.1.rate", "value": 0.0521, "status": "match", "note": "The -$966 constant equals (5.21%-1.99%) x $30,000, so the engine's marginal schedule reproduces it." }, { "expect": "Act No. 110", "status": "phrase" }, { "expect": "first applies to tax years beginning after 2025", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf", "title": "SC Information Letter #26-20 (individual income tax changes under H.4216 / Act 110)", "publisher": "South Carolina Department of Revenue", "kind": "agency_page", "establishes": "The Department's 2026 tax computation: 1.99% of taxable income below $30,000; 5.21% of taxable income minus $966 at $30,000 or more.", "claims": [ { "expect": "1.99% times taxable income", "field": "brackets.mfj.0.rate", "value": 0.0199, "status": "match" }, { "expect": "$30,000 or more", "field": "brackets.single.0.max", "value": 30000, "status": "match", "note": "Same $30,000 break for every status (brackets.mfj.0.max 30000)." }, { "expect": "(5.21% times taxable income) minus $966", "field": "brackets.mfj.1.rate", "value": 0.0521, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf", "title": "Information Letter #26-20", "publisher": "South Carolina Department of Revenue", "kind": "agency_page", "establishes": "One schedule for every individual (married filing separately included): 1.99% to $30,000, 5.21% above.", "claims": [ { "expect": "the tax on the South Carolina taxable income of individuals, estates, trusts, and any other entity that is not taxed at corporate rates or exempted from income tax is computed as follows", "field": "config.mfj_schedule_equals_single", "value": 1, "status": "match" }, { "expect": "Filing Status Single or Married Filing Separately", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf", "title": "SC Information Letter #26-20 (individual income tax changes under H.4216 / Act 110)", "publisher": "South Carolina Department of Revenue", "kind": "agency_page", "establishes": "For 2026 South Carolina replaces the federal standard/itemized deduction with the SC Income Adjusted Deduction (SCIAD): $15,000 single/MFS reduced by (AGI - $40,000)/$55,000, $30,000 joint reduced by (AGI - $80,000)/$110,000, and $22,500 head of household reduced by (AGI - $60,000)/$82,500.", "claims": [ { "expect": "SCIAD $15,000", "field": "config.std_deduction_single", "value": 15000, "status": "match" }, { "expect": "$30,000 $30,000 reduced by fraction", "field": "config.std_deduction_mfj", "value": 30000, "status": "match" }, { "expect": "(AGI - 40,000)/55,000", "field": "config.std_deduction_phaseout_start_single", "value": 40000, "status": "match", "note": "Denominator $55,000 = config.std_deduction_phaseout_denom_single." }, { "expect": "(AGI - 80,000)/110,000", "field": "config.std_deduction_phaseout_start_mfj", "value": 80000, "status": "match", "note": "Denominator $110,000 = config.std_deduction_phaseout_denom_mfj." }, { "expect": "$22,500 reduced by fraction: (AGI - 60,000)/82,500", "field": "config.std_deduction_hoh", "value": 22500, "status": "match", "note": "Phase-out start $60,000 / width $82,500 = config.std_deduction_phaseout_start_hoh / std_deduction_phaseout_denom_hoh." }, { "expect": "Any reduction amount which is not a multiple of $10 is rounded down to the next lowest $10.", "status": "phrase", "note": "Not modeled: under $10 of deduction." } ], "checked": "2026-09-27" }, { "url": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm", "title": "H.4216 (Act No. 110 of 2026), ratified text", "publisher": "South Carolina General Assembly", "kind": "legislation", "establishes": "Act 110 adds Section 12-6-1140(15), the SCIAD and its federal-AGI phase-out fractions.", "claims": [ { "expect": "South Carolina Income Adjusted Deduction (SCIAD)", "status": "phrase" }, { "expect": "exceeds forty thousand dollars and the denominator is fifty-five thousand", "field": "config.std_deduction_phaseout_denom_single", "value": 55000, "status": "match" }, { "expect": "exceeds eighty thousand dollars and the denominator is one hundred ten thousand", "field": "config.std_deduction_phaseout_denom_mfj", "value": 110000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf", "title": "Information Letter #26-20", "publisher": "South Carolina Department of Revenue", "kind": "agency_page", "establishes": "The SCIAD reduction is rounded down to the next lowest $10.", "claims": [ { "expect": "Any reduction amount which is not a multiple of $10 is rounded down to the next lowest $10.", "field": "config.std_phaseout_round_down", "value": 10, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.scstatehouse.gov/code/t12c006.php", "title": "S.C. Code of Laws Title 12, Chapter 6 (South Carolina Income Tax Act)", "publisher": "South Carolina General Assembly", "kind": "statute", "establishes": "S.C. Code 12-6-1120(4) computes South Carolina gross income without IRC Section 86, so Social Security benefits are fully exempt.", "claims": [ { "expect": "South Carolina gross income is determined without application of Internal Revenue Code Sections 78", "status": "phrase" }, { "expect": "86 (Social Security and Tier 1 Railroad Retirement Benefits)", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.sc.gov/sites/dor/files/policies/RR22-11.pdf", "title": "SC Revenue Ruling #22-11 (Section 12-6-1170 and 12-6-1171 deductions)", "publisher": "South Carolina Department of Revenue", "kind": "agency_page", "establishes": "The Department states that Section 12-6-1120(4) exempts Social Security from South Carolina tax.", "claims": [ { "expect": "Code Section 12-6-1120(4) exempts social security from South Carolina tax", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.scstatehouse.gov/code/t12c006.php", "title": "S.C. Code of Laws Title 12, Chapter 6 (South Carolina Income Tax Act)", "publisher": "South Carolina General Assembly", "kind": "statute", "establishes": "S.C. Code 12-6-1170(A) lets each original owner of a qualified retirement account deduct up to $3,000 of retirement income a year ($10,000 from the year the taxpayer reaches 65), where retirement income is otherwise-taxable income not subject to a premature-distribution penalty from IRC 401, 403, 408 and 457 plans and public employee plans.", "claims": [ { "expect": "not more than three thousand dollars of retirement income received", "field": "config.retirement_exclusion_partial_single", "value": 3000, "status": "match", "note": "Per taxpayer; MFJ $6,000 = two taxpayers (config.exclusion_cap_per_taxpayer)." }, { "expect": "the taxpayer may deduct not more than ten thousand dollars of retirement income", "status": "phrase", "note": "At 65+ the engine folds this $10,000 into the $15,000 12-6-1170(B) senior subtraction (retirement_income_exclusion_single = 0, senior_subtraction_single = 15000)." }, { "expect": "not subject to a penalty for premature distribution", "status": "phrase" }, { "expect": "Internal Revenue Code Sections 401, 403, 408, and 457, and all public employee retirement plans of the federal, state, and local governments", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.sc.gov/sites/dor/files/policies/RR22-11.pdf", "title": "SC Revenue Ruling #22-11 (Section 12-6-1170 and 12-6-1171 deductions)", "publisher": "South Carolina Department of Revenue", "kind": "agency_page", "establishes": "The $3,000 retirement income deduction is available at any age to the original owner of the retirement account.", "claims": [ { "expect": "An individual of any age is eligible to claim a deduction for retirement income allowed in Code Section 12-6-1170(A)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.scstatehouse.gov/code/t12c006.php", "title": "S.C. Code of Laws Title 12, Chapter 6 (South Carolina Income Tax Act)", "publisher": "South Carolina General Assembly", "kind": "statute", "establishes": "Federal, state and local public employee pensions are retirement income under 12-6-1170(A) and draw the same $3,000 / $10,000 deduction as private plans.", "claims": [ { "expect": "Internal Revenue Code Sections 401, 403, 408, and 457, and all public employee retirement plans of the federal, state, and local governments", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.sc.gov/iit/prepare-you-file/iit-faqs", "title": "Individual Income Tax FAQs", "publisher": "South Carolina Department of Revenue", "kind": "agency_page", "establishes": "Military retirement income is fully deductible (Section 12-6-1171).", "claims": [ { "expect": "Taxpayers can deduct all military retirement income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf", "title": "SC Information Letter #26-20 (individual income tax changes under H.4216 / Act 110)", "publisher": "South Carolina Department of Revenue", "kind": "agency_page", "establishes": "From 2026 South Carolina starts from federal adjusted gross income, so a taxable Roth conversion enters the SC base as ordinary income.", "claims": [ { "expect": "deductions subtracted from federal adjusted gross income (AGI) to arrive at federal taxable income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.sc.gov/sites/dor/files/policies/RR22-11.pdf", "title": "SC Revenue Ruling #22-11 (Section 12-6-1170 and 12-6-1171 deductions)", "publisher": "South Carolina Department of Revenue", "kind": "agency_page", "establishes": "The retirement income deduction covers otherwise-taxable plan income not subject to the IRC 72(t) premature-distribution penalty, at any age; a Roth conversion is penalty-exempt IRA income, so the engine lets it draw the $3,000 deduction.", "claims": [ { "expect": "This penalty is imposed for federal income tax purposes under Internal Revenue Code Section 72(t)", "status": "phrase" }, { "expect": "An individual of any age is eligible to claim a deduction for retirement income allowed in Code Section 12-6-1170(A)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page states in terms that a Roth conversion qualifies for the 12-6-1170(A) deduction; the engine's treatment is an inference from the statute's definition and the 72(t) reference." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.scstatehouse.gov/code/t12c006.php", "title": "S.C. Code of Laws Title 12, Chapter 6 (South Carolina Income Tax Act)", "publisher": "South Carolina General Assembly", "kind": "statute", "establishes": "S.C. Code 12-6-1150 allows a deduction of 44% of net capital gain, so 56% of long-term gains enters South Carolina taxable income.", "claims": [ { "expect": "equal to forty-four percent of net capital gain", "field": "config.ltcg_inclusion_ratio", "value": 0.56, "status": "match", "note": "Inclusion ratio 0.56 = 1 - 0.44." } ], "checked": "2026-09-27" }, { "url": "https://dor.sc.gov/iit/prepare-you-file/iit-faqs", "title": "Individual Income Tax FAQs", "publisher": "South Carolina Department of Revenue", "kind": "agency_page", "establishes": "Individuals deduct 44% of net long-term capital gain recognized in South Carolina.", "claims": [ { "expect": "equal to 44% of the net capital gain recognized in South Carolina", "field": "config.ltcg_inclusion_ratio", "value": 0.56, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://www.scstatehouse.gov/code/t12c006.php", "title": "S.C. Code of Laws Title 12, Chapter 6 (South Carolina Income Tax Act)", "publisher": "South Carolina General Assembly", "kind": "statute", "establishes": "S.C. Code 12-6-1170(B) gives each resident aged 65 or older a deduction of up to $15,000 against any income ($30,000 for a joint return when both spouses are 65+), reduced by the retirement income deduction claimed under (A).", "claims": [ { "expect": "attains the age of sixty-five years", "field": "config.senior_subtraction_min_age", "value": 65, "status": "match" }, { "expect": "in an amount not to exceed fifteen thousand dollars reduced by any amount the taxpayer deducts pursuant to subsection (A)", "field": "config.senior_subtraction_single", "value": 15000, "status": "match" }, { "expect": "thirty thousand dollars when both spouses have attained such age", "field": "config.senior_subtraction_mfj", "value": 30000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://dor.sc.gov/sites/dor/files/policies/RR22-11.pdf", "title": "SC Revenue Ruling #22-11 (Section 12-6-1170 and 12-6-1171 deductions)", "publisher": "South Carolina Department of Revenue", "kind": "agency_page", "establishes": "The Department's ruling describes the 65-and-older deduction as usable against any type of income.", "claims": [ { "expect": "Age 65 and Older Deduction Against Any Type Income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://www.scstatehouse.gov/code/t12c006.php", "title": "T12c006", "publisher": "South Carolina Legislature", "kind": "statute", "establishes": "Military retirement income is deductible in full, and the deduction reduces the retiree's own retirement and age-65 deductions.", "claims": [ { "expect": "(A) An individual taxpayer may deduct all military retirement income that is included in South Carolina taxable income.", "status": "phrase" }, { "expect": "then the deduction allowed by this section must be reduced by the amount the taxpayer deducts pursuant to Section 12-6-1171", "status": "phrase" }, { "expect": "the reduction required by item (1) applies to each individual separately", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "SC DOR \"Information about H.4216\" page -- not located on dor.sc.gov (site search is JavaScript-only); SC Information Letter #26-20 on dor.sc.gov covers the same content." ], "notes": [ "The official Code page (scstatehouse.gov t12c006) does not yet show the Act 110 amendments (no 1.99%/5.21% rate text or SCIAD); rates and SCIAD are sourced to the ratified H.4216 text and IL #26-20.", "Military retirement is 100% deductible under 12-6-1171 (not modeled).", "The SCIAD has no 65-or-older or blind amount (IL #26-20); South Carolina's age relief is the 12-6-1170(B) deduction." ] }, "SD": { "name": "South Dakota", "rules": { "no_income_tax": { "sources": [ { "url": "https://dor.sd.gov/individuals/taxes/", "title": "Individual Taxes - South Dakota Department of Revenue", "publisher": "South Dakota Department of Revenue", "kind": "agency_page", "establishes": "South Dakota imposes no state personal income tax, so wages, Social Security, pensions, IRA/401(k) distributions, Roth conversions and capital gains are not taxed by the state.", "claims": [ { "expect": "South Dakota is one of seven states that does not impose a state income tax", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.sd.gov/individuals/taxes/", "title": "Taxes", "publisher": "South Dakota Department of Revenue", "kind": "agency_page", "establishes": "South Dakota levies no broad personal income tax.", "claims": [ { "expect": "South Dakota is one of seven states that does not impose a state income tax.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [], "notes": [ "The DOR page's 'one of seven states' count is its own wording (other lists count eight or nine depending on how NH and WA are classified); it is quoted only for the no-income-tax fact." ] }, "TN": { "name": "Tennessee", "rules": { "no_income_tax": { "sources": [ { "url": "https://revenue.support.tn.gov/hc/en-us/articles/360057828631-HIT-3-Hall-Income-Tax-Repealed-Beginning-January-1-2021", "title": "HIT-3 - Hall Income Tax Repealed Beginning January 1, 2021", "publisher": "Tennessee Department of Revenue", "kind": "agency_page", "establishes": "Tennessee's Hall income tax on interest and dividends is fully repealed for tax years beginning January 1, 2021, so Tennessee levies no personal income tax for 2026.", "claims": [ { "expect": "The tax is fully repealed beginning January 1, 2021", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://revenue.support.tn.gov/hc/en-us/articles/360057355792-HIT-4-Hall-Income-Tax-Rate", "title": "HIT-4 - Hall Income Tax Rate", "publisher": "Tennessee Department of Revenue", "kind": "agency_page", "establishes": "The Hall income tax rate stepped down from 5% (2016) by 1 point a year to 1% for 2020 and was fully repealed for tax years beginning January 1, 2021.", "claims": [ { "expect": "The Hall income tax is fully repealed for tax years beginning January 1, 2021", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://revenue.support.tn.gov/hc/en-us/articles/360057352952-HIT-1-Tennessee-Income-Tax-on-Interest-and-Dividend-Income", "title": "HIT-1 - Tennessee Income Tax on Interest and Dividend Income", "publisher": "Tennessee Department of Revenue", "kind": "agency_page", "establishes": "Tennessee's only income tax was the (now repealed) Hall tax on certain interest and dividends; there is no Tennessee income tax on earned income.", "claims": [ { "expect": "There is no state income tax on earned income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://www.tn.gov/revenue/taxes/hall-income-tax.html", "title": "Hall income tax", "publisher": "Tennessee Department of Revenue (archived copy)", "kind": "agency_page", "establishes": "Tennessee levies no broad personal income tax.", "claims": [ { "expect": "The Hall Income tax was repealed for tax periods that begin on January 1, 2021, or later.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No fetchable TN DOR page names pensions, IRA distributions, Social Security or capital gains individually; they fall outside any Tennessee tax because the Hall tax (the only personal income tax, which never reached wages or retirement income) is repealed.", "tn.gov/revenue pages answer HTTP 403 to the checking host; the TDOR help-center articles are used instead." ], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [], "notes": [ "state_tax.c cites no source for TN (build_no_tax only). The engine config sets ss_rule 'exempt' and nothing else, which is consistent with the repeal.", "revenue.support.tn.gov sits behind a Cloudflare challenge; the checker's headless-browser fallback is needed to verify these URLs." ] }, "TX": { "name": "Texas", "rules": { "no_income_tax": { "sources": [ { "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "title": "State Individual Income Tax Rates and Brackets, 2026", "publisher": "Tax Foundation", "kind": "secondary", "establishes": "Texas levies no individual income tax in 2026, so wages, retirement income, Social Security, Roth conversions and capital gains carry no Texas income tax.", "claims": [ { "expect": "Texas none none n.a. n.a. n.a. n.a. n.a.", "field": "config.ss_rule", "value": "exempt", "status": "match", "note": "Engine models Texas as a no-income-tax state (build_no_tax); no brackets, no deductions." } ], "checked": "2026-09-27" } ], "gaps": [ "Official sources (Texas Constitution art. 8, §24-a on statutes.capitol.texas.gov; Texas Comptroller pages on comptroller.texas.gov) could not be fetched: every *.texas.gov and *.state.tx.us hostname fails DNS resolution on the checker host (the local resolver returns 'invalid reply'; the names do resolve via 8.8.8.8), so the checker cannot confirm them." ], "unsourced": "No official Texas source could be fetched from the checker host (DNS resolution fails for all Texas state domains); only the Tax Foundation 2026 table (secondary) is recorded. Re-run from a host with working DNS for texas.gov and add Tex. Const. art. 8, §24-a (statutes.capitol.texas.gov/Docs/CN/htm/CN.8.htm) as the official source." } }, "mismatches": [], "code_citations_not_found": [], "notes": [ "state_tax.c carries no citation for TX (build_no_tax only).", "The Texas DNS failure looks host-specific (systemd-resolved 'Received invalid reply', possibly DNSSEC); the candidate official URL above was NOT fetched and must be verified before use." ] }, "UT": { "name": "Utah", "rules": { "rates": { "sources": [ { "url": "https://web.archive.org/web/20260927104559id_/https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S104_2026050620260506.html", "title": "Utah Code 59-10-104. Tax basis -- Tax rate -- Exemption (effective 1/1/2026)", "publisher": "Utah State Legislature (Utah Code; Internet Archive capture)", "kind": "statute", "establishes": "Utah Code 59-10-104 (effective 1/1/2026, amended by 2026 S.B. 60, ch. 250) taxes a resident's entire state taxable income at a single 4.45% rate, the same for every filing status.", "claims": [ { "expect": "(b) 4.45%", "field": "brackets.single.0.rate", "value": 0.0445, "status": "match" }, { "expect": "(b) 4.45%", "field": "brackets.mfj.0.rate", "value": 0.0445, "status": "match" }, { "expect": "Effective 1/1/2026", "status": "phrase" }, { "expect": "Amended by Chapter 250, 2026 General Session", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://governor.utah.gov/press/news-release-gov-cox-signs-87-bills-in-the-2026-general-legislative-session/", "title": "NEWS RELEASE: Gov. Cox signs 87 bills in the 2026 General Legislative Session", "publisher": "Office of the Governor of Utah", "kind": "legislation", "establishes": "The Governor signed S.B. 60 (Income Tax Rate Amendments), the 2026 income-tax rate cut, on March 23, 2026.", "claims": [ { "expect": "S.B. 60 Income Tax Rate Amendments", "status": "phrase" }, { "expect": "March 23, 2026", "status": "phrase" }, { "expect": "delivering income tax relief for Utahns", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://incometax.utah.gov/file-pay/tax-rates/", "title": "Tax Rates (2025 Utah Income Tax)", "publisher": "Utah State Tax Commission", "kind": "agency_page", "establishes": "The Tax Commission's rate history shows Utah's single flat rate for all income levels (4.5% from January 1, 2025, before the 2026 cut to 4.45%).", "claims": [ { "expect": "Utah has a single tax rate for all income levels", "status": "phrase" }, { "expect": "January 1, 2025 - current 4.5% or .045", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The Tax Commission's own pages (tax-rates page, TC-40 line 10) still show the TY2025 rate of 4.5%; the 4.45% rate for 2026 is established only by the statute text (59-10-104 as amended by 2026 S.B. 60)." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://web.archive.org/web/20260927104711id_/https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S1018_2026050620260506.html", "title": "Utah Code 59-10-1018. Definitions -- Nonrefundable taxpayer tax credits (effective 1/1/2026)", "publisher": "Utah State Legislature (Utah Code; Internet Archive capture)", "kind": "statute", "establishes": "Utah has no standard deduction; instead a nonrefundable taxpayer tax credit equals 6% of the federal standard (or Utah itemized) deduction plus 6% of the Utah personal exemption, reduced by $0.013 per dollar of state taxable income over a CPI-indexed base.", "claims": [ { "expect": "6% of the amount the claimant deducts as allowed as the standard deduction", "field": "config.taxpayer_credit_rate", "value": 0.06, "status": "match" }, { "expect": "shall be reduced by $.013 for each dollar", "field": "config.taxpayer_credit_phaseout_rate", "value": 0.013, "status": "match" }, { "expect": "single filing status, $15,095", "status": "phrase" }, { "expect": "joint filing status, $30,190", "status": "phrase" }, { "expect": "shall increase or decrease annually the following dollar amounts", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://incometax.utah.gov/line-by-line/", "title": "TC-40 – Line-by-Line Instructions (2025 Utah Income Tax)", "publisher": "Utah State Tax Commission", "kind": "instructions", "establishes": "The TC-40 instructions compute the taxpayer tax credit as 6% of the federal standard/itemized deduction plus exemptions, less 1.3% of Utah taxable income over $18,213 single/MFS, $36,426 MFJ or $27,320 HOH (TY2025 indexed bases).", "claims": [ { "expect": "Multiply line 15 by 6 percent (.06)", "field": "config.taxpayer_credit_rate", "value": 0.06, "status": "match" }, { "expect": "Multiply line 18 by 1.3 percent (.013)", "field": "config.taxpayer_credit_phaseout_rate", "value": 0.013, "status": "match" }, { "expect": "Single $18,213", "field": "config.taxpayer_credit_phaseout_base_single", "value": 18213, "status": "proxy", "note": "TY2025 indexed base; the TY2026 indexed amount was not found on any fetchable Tax Commission page." }, { "expect": "Married filing jointly $36,426", "field": "config.taxpayer_credit_phaseout_base_mfj", "value": 36426, "status": "proxy", "note": "TY2025 indexed base used as the 2026 proxy." }, { "expect": "Head of household $27,320", "field": "config.taxpayer_credit_phaseout_base_hoh", "value": 27320, "status": "proxy", "note": "TY2025 indexed base used as the 2026 proxy." }, { "expect": "Enter your federal standard or itemized deduction", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The 2026 federal standard deduction is $16,100 single / $32,200 MFJ; Utah's taxpayer credit is 6% of this amount, which the engine carries in std_deduction_* as the credit base.", "claims": [ { "expect": "the standard deduction rises to $16,100", "field": "config.std_deduction_single", "value": 16100, "status": "match", "note": "Used by the engine as the UT credit base, not as a deduction." }, { "expect": "the standard deduction increases to $32,200 for married couples filing jointly", "field": "config.std_deduction_mfj", "value": 32200, "status": "match", "note": "Used by the engine as the UT credit base, not as a deduction." } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rp 25 32", "publisher": "irs.gov", "kind": "instructions", "establishes": "irs.gov: \"the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.\"", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "title": "IRS releases tax inflation adjustments for tax year 2026", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The 2026 federal standard deduction for heads of household, which the TC-40 taxpayer tax credit uses as the head-of-household base.", "claims": [ { "expect": "for heads of households, the standard deduction will be $24,150", "field": "config.std_deduction_hoh", "value": 24150, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "TY2026 indexed phase-out bases (59-10-1018(5)) not published on any fetchable page; engine uses the TY2025 $18,213/$36,426/$27,320." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://web.archive.org/web/20260927104639id_/https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S1042_2026010120250507.html", "title": "Utah Code 59-10-1042. Nonrefundable tax credit for social security benefits (effective 1/1/2026)", "publisher": "Utah State Legislature (Utah Code; Internet Archive capture)", "kind": "statute", "establishes": "Social Security included in Utah income is taxed at the flat rate but offset by a nonrefundable credit equal to the 59-10-104 rate times the included benefits, reduced by $0.025 per dollar of modified AGI over $54,000 single, $90,000 joint or head of household, and $45,000 married filing separately.", "claims": [ { "expect": "Nonrefundable tax credit for social security benefits", "status": "phrase" }, { "expect": "the percentage listed in Subsection 59-10-104(2)", "status": "phrase" }, { "expect": "shall be reduced by $.025 for each dollar", "field": "rules.ut_ss_credit_phaseout_per_dollar", "value": 0.025, "status": "match", "note": "Hardcoded in state_tax.c SS_RULE_UT_CREDIT." }, { "expect": "single filing status, $54,000", "field": "config.ss_exempt_agi_single", "value": 54000, "status": "match" }, { "expect": "joint filing status, $90,000", "field": "config.ss_exempt_agi_mfj", "value": 90000, "status": "match" }, { "expect": "head of household filing status, $90,000", "field": "config.ss_exempt_agi_mfj", "value": 90000, "status": "match", "note": "Engine applies the MFJ threshold to HOH (ss_hoh_uses_mfj)." }, { "expect": "married filing separately status, $45,000", "field": "config.ss_exempt_agi_mfs", "value": 45000, "status": "match" }, { "expect": "any interest income that is not included in adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://incometax.utah.gov/tc-40a/", "title": "TC-40A – Supplemental Schedule Instructions (2025 Utah Income Tax)", "publisher": "Utah State Tax Commission", "kind": "instructions", "establishes": "The TY2025 Social Security Credit Worksheet (code AH) multiplies taxable benefits by the flat rate and reduces the credit by 0.025 times income over $54,000 single, $90,000 joint/HOH/surviving spouse, $45,000 MFS; it cannot be combined with the $450 retirement credit.", "claims": [ { "expect": "Social Security Benefits Credit (UCA §59-10-1042)", "status": "phrase" }, { "expect": "Multiply line 11 by 0.025", "field": "rules.ut_ss_credit_phaseout_per_dollar", "value": 0.025, "status": "match" }, { "expect": "Single: $54,000", "field": "config.ss_exempt_agi_single", "value": 54000, "status": "match" }, { "expect": "Married filing joint: $90,000", "field": "config.ss_exempt_agi_mfj", "value": 90000, "status": "match" }, { "expect": "Married filing separately: $45,000", "field": "config.ss_exempt_agi_mfs", "value": 45000, "status": "match" }, { "expect": "Qualifying surviving spouse or head of household: $90,000", "status": "phrase" }, { "expect": "Multiply line 3 by 0.045", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The statute's modified AGI adds tax-exempt interest and 59-10-114 additions to AGI; the engine tests plain AGI. The TC-40A worksheet line uses Utah taxable income (line 9) plus tax-exempt interest rather than AGI." ], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://incometax.utah.gov/line-by-line/", "title": "TC-40 – Line-by-Line Instructions (2025 Utah Income Tax)", "publisher": "Utah State Tax Commission", "kind": "instructions", "establishes": "Utah's computation starts from federal adjusted gross income (TC-40 line 4), so IRA, 401(k) and private pension distributions included in federal AGI are taxed at the flat rate; there is no general retirement-income subtraction.", "claims": [ { "expect": "Enter your federal adjusted gross income (FAGI) from line 11a", "status": "phrase" }, { "expect": "Line 8, Subtractions from Income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://incometax.utah.gov/tc-40a/", "title": "TC-40A – Supplemental Schedule Instructions (2025 Utah Income Tax)", "publisher": "Utah State Tax Commission", "kind": "instructions", "establishes": "The only general retirement relief is a $450 retirement credit limited to filers born on or before Dec. 31, 1952, which cannot be combined with the Social Security credit; the only retirement subtraction is for income previously taxed by another state.", "claims": [ { "expect": "Retirement Credit (UCA §59-10-1019)", "status": "phrase" }, { "expect": "born on or before Dec. 31, 1952", "status": "phrase" }, { "expect": "Previously-taxed Retirement Income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The $450 retirement credit (59-10-1019) for filers born on or before 12/31/1952 is not modeled; it is an alternative to the Social Security credit (a filer cannot claim both)." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://incometax.utah.gov/tc-40a/", "title": "TC-40A – Supplemental Schedule Instructions (2025 Utah Income Tax)", "publisher": "Utah State Tax Commission", "kind": "instructions", "establishes": "Utah has no subtraction for government pensions: they are taxed like other pension income through federal AGI, with only railroad retirement subtracted and military retirement eligible for a separate credit.", "claims": [ { "expect": "Railroad Retirement Income", "status": "phrase" }, { "expect": "Military Retirement Credit (UCA §59-10-1043)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No page states in so many words that civil-service/state pensions are fully taxable; this follows from FAGI being the starting point with no public-pension subtraction listed among the TC-40A subtractions." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://incometax.utah.gov/line-by-line/", "title": "TC-40 – Line-by-Line Instructions (2025 Utah Income Tax)", "publisher": "Utah State Tax Commission", "kind": "instructions", "establishes": "Utah income starts from federal AGI (TC-40 line 4), so the taxable amount of a traditional-to-Roth conversion is taxed at the flat rate with no conversion-specific relief.", "claims": [ { "expect": "Enter your federal adjusted gross income (FAGI) from line 11a", "status": "phrase" }, { "expect": "Line 9, Utah Taxable Income/Loss", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page addresses Roth conversions explicitly; treatment follows from the federal-AGI starting point." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://incometax.utah.gov/line-by-line/", "title": "TC-40 – Line-by-Line Instructions (2025 Utah Income Tax)", "publisher": "Utah State Tax Commission", "kind": "instructions", "establishes": "Long-term capital gains enter Utah income through federal AGI and are taxed at the single flat rate; Utah has no general capital-gains exclusion.", "claims": [ { "expect": "Enter your federal adjusted gross income (FAGI) from line 11a", "status": "phrase" }, { "expect": "Line 10, Utah Tax Calculation", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://incometax.utah.gov/tc-40a/", "title": "TC-40A – Supplemental Schedule Instructions (2025 Utah Income Tax)", "publisher": "Utah State Tax Commission", "kind": "instructions", "establishes": "The only capital-gain relief is a narrow credit for gains reinvested in a qualified Utah small business corporation, which the engine does not model.", "claims": [ { "expect": "Capital Gain Transactions Credit (UCA §59-10-1022)", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://incometax.utah.gov/tc-40a/", "title": "Tc 40a", "publisher": "Utah State Tax Commission", "kind": "agency_page", "establishes": "A nonrefundable military retirement credit applies per person, at the flat rate times the military retirement pay taxed.", "claims": [ { "expect": "Military Retirement Credit: Multiply line 1 by 0.045", "status": "phrase" }, { "expect": "Complete one worksheet for each person taking this credit.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://incometax.utah.gov/line-by-line/", "title": "TC-40 line-by-line instructions", "publisher": "Utah State Tax Commission", "kind": "agency_page", "establishes": "The taxpayer-credit base is federal line 12e, which carries the blind amount as well as the aged one.", "claims": [ { "expect": "Enter your federal standard or itemized deduction from line 12e of your federal return", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)", "publisher": "Internal Revenue Service", "kind": "federal", "establishes": "The federal additional standard deduction for 2026, per condition (age 65 and blindness each count): $2,050 unmarried, $1,650 married. The state takes it where its deduction is the federal one.", "claims": [ { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_credit_base_add_unmarried", "value": 2050, "status": "match" }, { "expect": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.", "field": "config.blind_credit_base_add_married", "value": 1650, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "TC-40 taxpayer tax credit instructions at https://incometax.utah.gov/credits/taxpayer-tax-credit (now redirects to the TC-40 line-by-line page, which was used instead)", "UT Tax Comm. TC-40A (2026) — only the TY2025 TC-40A instructions are published; used as a proxy" ], "notes": [ "le.utah.gov (statute and bill pages) and tax.utah.gov are unreachable from the checker host (timeout / HTTP 403). The Utah Code sections are cited as Internet Archive (id_ raw) captures of the official version files, captured 2026-09-27. Original URLs: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S104.html , https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html , https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html (not checker-verified directly). The docs writer may prefer to link the originals with the archive as the verification copy.", "The S.B. 60 bill page (https://le.utah.gov/~2026/bills/static/SB0060.html) could not be fetched; its archived copy is a JavaScript shell with no bill text. The 4.45% rate is confirmed by the amended 59-10-104 text (ch. 250, 2026 General Session).", "All incometax.utah.gov pages are still the TY2025 edition (4.5% rate on line 10 and in the SS worksheet's 0.045 multiplier). The engine correctly uses 4.45% for 2026; the SS-credit formula hardcodes 0.025/0.0445.", "Utah Code 59-10-1042 thresholds ($54,000/$90,000/$45,000) were set by 2025 ch. 182 and are not indexed, so they apply unchanged for 2026." ] }, "VA": { "name": "Virginia", "rules": { "rates": { "sources": [ { "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-320/", "title": "Code of Virginia § 58.1-320. Imposition of tax", "publisher": "Virginia General Assembly (Code of Virginia, Legislative Information System)", "kind": "statute", "establishes": "Virginia taxes Virginia taxable income at 2% up to $3,000, 3% from $3,000 to $5,000, 5% from $5,000 to $17,000 and 5.75% above $17,000, one schedule for every individual regardless of filing status.", "claims": [ { "expect": "Two percent on income not exceeding $3,000", "field": "brackets.single.0.max", "value": 3000, "status": "match" }, { "expect": "Three percent on income in excess of $3,000, but not in excess of $5,000", "field": "brackets.single.1.max", "value": 5000, "status": "match" }, { "expect": "Five percent on income in excess of $5,000 but not in excess of $17,000 for taxable years beginning January 1, 1990", "field": "brackets.single.2.max", "value": 17000, "status": "match" }, { "expect": "Five and three-quarters percent on income in excess of $17,000 for taxable years beginning on and after January 1, 1990", "field": "brackets.single.3.rate", "value": 0.0575, "status": "match" }, { "expect": "A tax is hereby annually imposed on the Virginia taxable income for each taxable year of every individual", "field": "brackets.mfj.3.min", "value": 17000, "status": "match", "note": "The statute has a single schedule for 'every individual'; the engine applies the same thresholds to MFJ (mfj_schedule_equals_single)." } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322.03/", "title": "Code of Virginia § 58.1-322.03. Virginia taxable income; deductions", "publisher": "Virginia General Assembly (Code of Virginia, Legislative Information System)", "kind": "statute", "establishes": "For taxable years 2025 and 2026 the Virginia standard deduction is $8,750 single and $17,500 married filing jointly; the statute also grants a $930 deduction per federal personal exemption and an extra $800 exemption per aged or blind taxpayer, which the engine does not carry.", "claims": [ { "expect": "but before January 1, 2027, $ 8,750 for single individuals and $ 17,500 for married persons", "field": "config.std_deduction_single", "value": 8750, "status": "match" }, { "expect": "but before January 1, 2027, $ 8,750 for single individuals and $ 17,500 for married persons", "field": "config.std_deduction_mfj", "value": 17500, "status": "match" }, { "expect": "A deduction in the amount of $ 930 for each personal exemption", "field": "config.personal_exemption_single", "value": 930, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322.02/", "title": "Code of Virginia § 58.1-322.02. Virginia taxable income; subtractions", "publisher": "Virginia General Assembly (Code of Virginia, Legislative Information System)", "kind": "statute", "establishes": "Social Security (Title II) and Tier 1 railroad retirement benefits included in federal AGI are subtracted in full, so Virginia does not tax Social Security.", "claims": [ { "expect": "Benefits received under Title II of the Social Security Act and other benefits subject to federal income taxation solely pursuant to § 86 of the Internal Revenue Code", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322/", "title": "Code of Virginia § 58.1-322. Virginia taxable income of residents", "publisher": "Virginia General Assembly (Code of Virginia, Legislative Information System)", "kind": "statute", "establishes": "Virginia taxable income starts from federal adjusted gross income, so IRA/401(k)/pension distributions, Roth conversions and long-term capital gains included federally enter the Virginia base as ordinary income unless a specific Virginia subtraction applies.", "claims": [ { "expect": "The Virginia taxable income of a resident individual means his federal adjusted gross income for the taxable year", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322.03/", "title": "Code of Virginia § 58.1-322.03. Virginia taxable income; deductions", "publisher": "Virginia General Assembly (Code of Virginia, Legislative Information System)", "kind": "statute", "establishes": "Each taxpayer aged 65 or older may deduct $12,000 from Virginia income of any kind, reduced $1 for every $1 of adjusted federal AGI (federal AGI minus taxable Social Security/Tier 1 benefits) above $50,000 single or $75,000 married.", "claims": [ { "expect": "A deduction in the amount of $ 12,000 for individuals born after January 1, 1939, who have attained the age of 65", "field": "config.retirement_income_exclusion_single", "value": 12000, "status": "match" }, { "expect": "A deduction in the amount of $ 12,000 for individuals born after January 1, 1939, who have attained the age of 65", "field": "config.retirement_income_exclusion_mfj", "value": 24000, "status": "match", "note": "$12,000 per qualifying individual; the engine's $24,000 MFJ cap is 2 x $12,000 for two spouses 65+." }, { "expect": "A deduction in the amount of $ 12,000 for individuals born after January 1, 1939, who have attained the age of 65", "field": "config.retirement_exclusion_min_age", "value": 65, "status": "match" }, { "expect": "exceeds $ 50,000 for single taxpayers or $ 75,000 for married taxpayers", "field": "config.retirement_exclusion_income_limit", "value": 50000, "status": "match" }, { "expect": "exceeds $ 50,000 for single taxpayers or $ 75,000 for married taxpayers", "field": "config.retirement_exclusion_income_limit_mfj", "value": 75000, "status": "match" }, { "expect": "This deduction shall be reduced by $ 1 for every $ 1", "status": "phrase" }, { "expect": "means federal adjusted gross income minus any benefits received under Title II of the Social Security Act", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No Virginia DOR page (Form 760 instructions, Age Deduction Worksheet) could be fetched: www.tax.virginia.gov timed out / failed DNS from this host on 2026-09-27. The worksheet's reduce-once-then-apportion MFJ mechanics cited in state_tax.c are therefore not confirmed from an official page; the statute only states the $1-for-$1 reduction over $75,000 for married taxpayers." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322/", "title": "Code of Virginia § 58.1-322. Virginia taxable income of residents", "publisher": "Virginia General Assembly (Code of Virginia, Legislative Information System)", "kind": "statute", "establishes": "Virginia taxable income starts from federal adjusted gross income, so IRA/401(k)/pension distributions, Roth conversions and long-term capital gains included federally enter the Virginia base as ordinary income unless a specific Virginia subtraction applies.", "claims": [ { "expect": "The Virginia taxable income of a resident individual means his federal adjusted gross income for the taxable year", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No fetchable official page states in words that non-military government pensions are fully taxable; the treatment follows from the federal-AGI starting point (§58.1-322) and the absence of a general government-pension subtraction in §58.1-322.02 (which lists only military-benefit and Medal of Honor subtractions). Military retirement subtractions are not modeled by the engine." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322/", "title": "Code of Virginia § 58.1-322. Virginia taxable income of residents", "publisher": "Virginia General Assembly (Code of Virginia, Legislative Information System)", "kind": "statute", "establishes": "Virginia taxable income starts from federal adjusted gross income, so IRA/401(k)/pension distributions, Roth conversions and long-term capital gains included federally enter the Virginia base as ordinary income unless a specific Virginia subtraction applies.", "claims": [ { "expect": "The Virginia taxable income of a resident individual means his federal adjusted gross income for the taxable year", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No Virginia page addresses Roth conversions explicitly; the conversion is taxable because it is in federal AGI. The engine lets the conversion use the any-income Age Deduction (age_deduction_any_income), consistent with §58.1-322.03(5)(b) which is not limited to retirement income." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322/", "title": "Code of Virginia § 58.1-322. Virginia taxable income of residents", "publisher": "Virginia General Assembly (Code of Virginia, Legislative Information System)", "kind": "statute", "establishes": "Virginia taxable income starts from federal adjusted gross income, so IRA/401(k)/pension distributions, Roth conversions and long-term capital gains included federally enter the Virginia base as ordinary income unless a specific Virginia subtraction applies.", "claims": [ { "expect": "The Virginia taxable income of a resident individual means his federal adjusted gross income for the taxable year", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-320/", "title": "Code of Virginia § 58.1-320. Imposition of tax", "publisher": "Virginia General Assembly (Code of Virginia, Legislative Information System)", "kind": "statute", "establishes": "Virginia taxes Virginia taxable income at 2% up to $3,000, 3% from $3,000 to $5,000, 5% from $5,000 to $17,000 and 5.75% above $17,000, one schedule for every individual regardless of filing status.", "claims": [ { "expect": "Two percent on income not exceeding $3,000", "field": "brackets.single.0.max", "value": 3000, "status": "match" }, { "expect": "Three percent on income in excess of $3,000, but not in excess of $5,000", "field": "brackets.single.1.max", "value": 5000, "status": "match" }, { "expect": "Five percent on income in excess of $5,000 but not in excess of $17,000 for taxable years beginning January 1, 1990", "field": "brackets.single.2.max", "value": 17000, "status": "match" }, { "expect": "Five and three-quarters percent on income in excess of $17,000 for taxable years beginning on and after January 1, 1990", "field": "brackets.single.3.rate", "value": 0.0575, "status": "match" }, { "expect": "A tax is hereby annually imposed on the Virginia taxable income for each taxable year of every individual", "field": "brackets.mfj.3.min", "value": 17000, "status": "match", "note": "The statute has a single schedule for 'every individual'; the engine applies the same thresholds to MFJ (mfj_schedule_equals_single)." } ], "checked": "2026-09-27" } ], "gaps": [ "No fetchable official page states in words that capital gains are taxed as ordinary income; this follows from the federal-AGI starting point and the single rate schedule." ], "unsourced": null }, "senior": { "sources": [ { "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322.03/", "title": "Code of Virginia § 58.1-322.03. Virginia taxable income; deductions", "publisher": "Virginia General Assembly (Code of Virginia, Legislative Information System)", "kind": "statute", "establishes": "Each taxpayer aged 65 or older may deduct $12,000 from Virginia income of any kind, reduced $1 for every $1 of adjusted federal AGI (federal AGI minus taxable Social Security/Tier 1 benefits) above $50,000 single or $75,000 married.", "claims": [ { "expect": "A deduction in the amount of $ 12,000 for individuals born after January 1, 1939, who have attained the age of 65", "field": "config.retirement_income_exclusion_single", "value": 12000, "status": "match" }, { "expect": "A deduction in the amount of $ 12,000 for individuals born after January 1, 1939, who have attained the age of 65", "field": "config.retirement_income_exclusion_mfj", "value": 24000, "status": "match", "note": "$12,000 per qualifying individual; the engine's $24,000 MFJ cap is 2 x $12,000 for two spouses 65+." }, { "expect": "A deduction in the amount of $ 12,000 for individuals born after January 1, 1939, who have attained the age of 65", "field": "config.retirement_exclusion_min_age", "value": 65, "status": "match" }, { "expect": "exceeds $ 50,000 for single taxpayers or $ 75,000 for married taxpayers", "field": "config.retirement_exclusion_income_limit", "value": 50000, "status": "match" }, { "expect": "exceeds $ 50,000 for single taxpayers or $ 75,000 for married taxpayers", "field": "config.retirement_exclusion_income_limit_mfj", "value": 75000, "status": "match" }, { "expect": "This deduction shall be reduced by $ 1 for every $ 1", "status": "phrase" }, { "expect": "means federal adjusted gross income minus any benefits received under Title II of the Social Security Act", "status": "phrase" }, { "expect": "additional personal exemption in the amount of $ 800", "field": "config.senior_subtraction_single", "value": 800, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322.02/", "title": "Section58.1 322.02", "publisher": "Code of Virginia", "kind": "statute", "establishes": "From 2025, up to $40,000 of military benefits per person may be subtracted, at any age.", "claims": [ { "expect": "for taxable years beginning on and after January 1, 2025, up to $40,000 of military benefits", "status": "phrase" }, { "expect": "The subtraction allowed by subdivision c shall be allowed for military benefits received by an individual of any age.", "status": "phrase" }, { "expect": "$40,000", "field": "config.military_cap", "value": 40000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322.03/", "title": "Va. Code 58.1-322.03", "publisher": "Virginia General Assembly", "kind": "statute", "establishes": "$800 more for each blind taxpayer, as for each aged one.", "claims": [ { "expect": "Each blind or aged taxpayer as defined under § 63(f) of the Internal Revenue Code shall be entitled to an additional personal exemption in the amount of $ 800", "field": "config.blind_exemption", "value": 800, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "VA Tax 2026 Form 760", "2025 Form 760 instructions pp. 9-10 (Age Deduction Worksheet)", "VA Tax 2026 Form 760 instructions", "Tax Foundation 2026" ], "notes": [ "www.tax.virginia.gov was unreachable from the checking host on 2026-09-27 (connect timeouts, then DNS failures), so every Virginia source is the Code of Virginia on law.lis.virginia.gov.", "§58.1-322.03 standard deduction of $8,750/$17,500 applies to taxable years beginning on and after 1/1/2025 but before 1/1/2027; the statute's later amounts ($3,000/$6,000 from 2030, with an intermediate step in (vi)) mean the 2026 value is the last year of the elevated amount.", "Filers born on or before 1/1/1939 get the $12,000 age deduction with no income test (§58.1-322.03(5)(a)); the engine applies the income test to all 65+ filers (documented residual in state_tax.c)." ] }, "VT": { "name": "Vermont", "rules": { "rates": { "sources": [ { "url": "https://web.archive.org/web/20260312230301id_/https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "title": "GB-1210-2026: 2026 Income Tax Withholding Instructions, Tables, and Charts", "publisher": "Vermont Department of Taxes (Internet Archive capture)", "kind": "instructions", "establishes": "Vermont's 2026 annual percentage-method withholding table applies the four statutory rates 3.35%/6.60%/7.60%/8.75%; its annual bracket edges, less the table's zero-rate offset ($3,925 single / $11,775 married), equal the engine's 2026 taxable-income edges of $50,750/$122,850/$256,300 single and $84,700/$204,750/$312,050 MFJ.", "claims": [ { "expect": "+ 3.35%", "field": "brackets.single.0.rate", "value": 0.0335, "status": "match" }, { "expect": "+ 6.60%", "field": "brackets.single.1.rate", "value": 0.066, "status": "match" }, { "expect": "+ 7.60%", "field": "brackets.single.2.rate", "value": 0.076, "status": "match" }, { "expect": "+ 8.75%", "field": "brackets.single.3.rate", "value": 0.0875, "status": "match" }, { "expect": "+ 3.35%", "field": "brackets.mfj.0.rate", "value": 0.0335, "status": "match" }, { "expect": "+ 8.75%", "field": "brackets.mfj.3.rate", "value": 0.0875, "status": "match" }, { "expect": "EFFECTIVE JANUARY 1, 2026", "status": "phrase" }, { "expect": "3,925 54,675 126,775 260,225", "status": "phrase" }, { "expect": "11,775 96,475 216,525 323,825", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260203213311id_/https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf", "title": "2025 Form IN-111 Instructions (Vermont Income Tax Return)", "publisher": "Vermont Department of Taxes (Internet Archive capture)", "kind": "instructions", "establishes": "The 2025 Vermont tax rate schedules use the same four rates (3.35%/6.6%/7.6%/8.75%) with TY2025 edges ($49,400/$119,700/$249,700 single; $82,500/$199,450/$304,000 MFJ), and filers with federal AGI over $150,000 owe at least 3% of federal AGI.", "claims": [ { "expect": "2025 Vermont Tax Rate Schedules", "status": "phrase" }, { "expect": "must pay a minimum Vermont tax of 3% of federal AGI", "status": "phrase" }, { "expect": "3% of your federal AGI less interest from U.S. obligations", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260203205706id_/https://tax.vermont.gov/sites/tax/files/documents/IN-114-Instr-2026.pdf", "title": "2026 Form IN-114 Instructions (Vermont estimated income tax), 2026 Preliminary Vermont Tax Rates", "publisher": "Vermont Department of Taxes (Internet Archive capture)", "kind": "instructions", "establishes": "The 2026 Vermont rate schedules: single $50,750 / $122,850 / $256,300; married filing jointly $84,700 / $204,750 / $312,050; heads of household (Schedule Z) $68,000 / $175,500 / $284,150; married filing separately exactly half the joint edges.", "claims": [ { "expect": "2026 Preliminary Vermont Tax Rates", "status": "phrase" }, { "expect": "50,750", "field": "brackets.single.0.max", "value": 50750, "status": "match" }, { "expect": "84,700", "field": "brackets.mfj.0.max", "value": 84700, "status": "match" }, { "expect": "Heads of Household, Schedule Z", "status": "phrase" }, { "expect": "68,000", "field": "brackets.hoh.0.max", "value": 68000, "status": "match" }, { "expect": "175,500", "field": "brackets.hoh.1.max", "value": 175500, "status": "match" }, { "expect": "284,150", "field": "brackets.hoh.2.max", "value": 284150, "status": "match" }, { "expect": "2,278.00", "field": "brackets.hoh.1.rate", "value": 0.066, "status": "match", "note": "Schedule Z's base tax at $68,000 is 3.35% x $68,000 = $2,278.00, with 6.6% on the excess." } ], "checked": "2026-09-27" } ], "gaps": [ "The 2026 schedules are labelled \"Preliminary\" in the IN-114 instructions; they match the GB-1210-2026 withholding table edges and the engine." ], "unsourced": null }, "deductions": { "sources": [ { "url": "https://web.archive.org/web/20260625100235id_/https://legislature.vermont.gov/statutes/section/32/151/05811", "title": "32 V.S.A. § 5811. Definitions", "publisher": "Vermont General Assembly (Vermont Statutes Online; Internet Archive capture)", "kind": "statute", "establishes": "32 V.S.A. § 5811(21)(C) reduces federal AGI by a per-person personal exemption and a standard deduction (base $4,150 exemption, $6,000/$12,000 standard deduction, plus $1,000 per federal age-65/blind box), all indexed annually for inflation by the Commissioner.", "claims": [ { "expect": "a personal exemption of $4,150.00 per person", "status": "phrase" }, { "expect": "an additional deduction of $1,000.00 for each federal deduction under 26 U.S.C. § 63(f)", "status": "phrase" }, { "expect": "shall be adjusted annually for inflation by the Commissioner of Taxes", "status": "phrase" }, { "expect": "is head of household, $9,000.00", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260312230301id_/https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "title": "GB-1210-2026: 2026 Income Tax Withholding Instructions, Tables, and Charts", "publisher": "Vermont Department of Taxes (Internet Archive capture)", "kind": "instructions", "establishes": "For 2026 one annual Vermont withholding allowance equals $5,400, the indexed 2026 personal exemption per person.", "claims": [ { "expect": "one withholding allowance equals $5400.00", "field": "config.personal_exemption_single", "value": 5400, "status": "match", "note": "The annual withholding allowance equals the per-person personal exemption; MFJ engine value is 2 x $5,400 = $10,800." } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260203213311id_/https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf", "title": "2025 Form IN-111 Instructions (Vermont Income Tax Return)", "publisher": "Vermont Department of Taxes (Internet Archive capture)", "kind": "instructions", "establishes": "For TY2025 the Vermont standard deduction was $7,650 single / $15,300 MFJ, the personal exemption $5,300 per person, and each federal age-65/blind box added $1,250.", "claims": [ { "expect": "Standard 7,650 15,300 7,650 11,450", "status": "phrase" }, { "expect": "Multiply Line 5d by $5,300", "status": "phrase" }, { "expect": "additional deduction of $1,250 for each standard deduction box checked", "status": "phrase" }, { "expect": "Standard 7,650 15,300 7,650 11,450", "field": "config.std_deduction_hoh", "value": 11450, "status": "proxy", "note": "The TY2025 head-of-household amount (the chart's fourth column); the indexed 2026 figure is not published anywhere reachable, so the engine uses the 2025 one." } ], "checked": "2026-09-27" } ], "gaps": [ "The 2026 standard deduction of $7,850 single / $15,700 MFJ (engine) is not stated on any fetchable official page; the latest official figure found is TY2025 ($7,650/$15,300).", "The 2026 additional deduction per age-65/blind box is not stated on any fetchable page; the engine carries the 2025 amount ($1,250).", "The 2026 head-of-household standard deduction is not published on any fetchable page; the engine carries TY2025's $11,450 (the statute's base is 1.5 x the single base, so the indexed 2026 amount is about $11,750 to $11,800)." ], "unsourced": null }, "social_security": { "sources": [ { "url": "https://web.archive.org/web/20260927104858id_/https://legislature.vermont.gov/statutes/section/32/151/05830e", "title": "32 V.S.A. § 5830e. Retirement income; Social Security income", "publisher": "Vermont General Assembly (Vermont Statutes Online; Internet Archive capture)", "kind": "statute", "establishes": "32 V.S.A. § 5830e(a) (as amended by 2025 Act 71, effective January 1, 2025) excludes all federally taxable Social Security when federal AGI is at or below $55,000 (single/MFS/HOH/surviving spouse) or $70,000 (MFJ), excludes a proportion (threshold+$10,000 minus AGI, divided by $10,000) between the threshold and threshold + $10,000, and excludes nothing at $65,000 / $80,000 and above.", "claims": [ { "expect": "is less than or equal to $55,000.00, all federally taxable benefits", "field": "config.ss_exempt_agi_single", "value": 55000, "status": "match" }, { "expect": "is less than or equal to $70,000.00, all federally taxable benefits", "field": "config.ss_exempt_agi_mfj", "value": 70000, "status": "match" }, { "expect": "by $10,000.00", "field": "rules.vt_ss_phaseout_width", "value": 10000, "status": "match", "note": "Hardcoded in state_tax.c SS_RULE_VT_RAMP." }, { "expect": "is equal to or greater than $65,000.00", "status": "phrase" }, { "expect": "is equal to or greater than $80,000.00", "status": "phrase" }, { "expect": "2025, No. 71, § 3, eff. January 1, 2025", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260203201231id_/https://tax.vermont.gov/sites/tax/files/documents/IN-112-Instr-2025.pdf", "title": "2025 Schedule IN-112 Instructions (Vermont Tax Adjustments and Credits)", "publisher": "Vermont Department of Taxes (Internet Archive capture)", "kind": "instructions", "establishes": "The 2025 Schedule IN-112 worksheet grants the full Social Security exemption below $55,000 / $70,000 AGI and a partial exemption computed by dividing the distance below $65,000 / $80,000 by $10,000.", "claims": [ { "expect": "is your AGI less than $55,000?", "field": "config.ss_exempt_agi_single", "value": 55000, "status": "match" }, { "expect": "is your AGI less than $70,000?", "field": "config.ss_exempt_agi_mfj", "value": 70000, "status": "match" }, { "expect": "Divide Line 6 by $10,000", "field": "rules.vt_ss_phaseout_width", "value": 10000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "The IN-112 worksheet rounds the partial-exemption ratio to two decimals; the engine uses the unrounded linear ramp." ], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://web.archive.org/web/20260625100235id_/https://legislature.vermont.gov/statutes/section/32/151/05811", "title": "32 V.S.A. § 5811. Definitions", "publisher": "Vermont General Assembly (Vermont Statutes Online; Internet Archive capture)", "kind": "statute", "establishes": "Vermont taxable income starts from federal adjusted gross income, so IRA/401(k)/private-pension distributions are taxed as ordinary income; § 5811(21)(B)(iv) excludes only the retirement income specified in § 5830e.", "claims": [ { "expect": "“Taxable income” means, in the case of an individual, federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260927104858id_/https://legislature.vermont.gov/statutes/section/32/151/05830e", "title": "32 V.S.A. § 5830e. Retirement income; Social Security income", "publisher": "Vermont General Assembly (Vermont Statutes Online; Internet Archive capture)", "kind": "statute", "establishes": "The § 5830e exclusions cover only Social Security, the Civil Service Retirement System, other contributory public systems whose earnings were not covered by Social Security, and military retirement; there is no exclusion for IRA, 401(k) or private-pension income.", "claims": [ { "expect": "the first $10,000.00 of income received from the Civil Service Retirement System shall be excluded", "status": "phrase" }, { "expect": "the contributory system from which the income is received was based on earnings that were not covered by the Social Security Act", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://web.archive.org/web/20260927104858id_/https://legislature.vermont.gov/statutes/section/32/151/05830e", "title": "32 V.S.A. § 5830e. Retirement income; Social Security income", "publisher": "Vermont General Assembly (Vermont Statutes Online; Internet Archive capture)", "kind": "statute", "establishes": "Up to $10,000 of CSRS income, or of pensions from federal/state/local contributory systems based on earnings not covered by Social Security, is excluded under the same $55,000/$70,000 AGI ramp, as an election instead of the Social Security exclusion; U.S. military retirement has its own exclusion that phases out between $125,000 and $175,000 AGI. Other public pensions are taxed like private pensions.", "claims": [ { "expect": "the first $10,000.00 of income received from the Civil Service Retirement System shall be excluded", "status": "phrase" }, { "expect": "shall elect only one of the exclusions", "status": "phrase" }, { "expect": "the contributory system from which the income is received was based on earnings that were not covered by the Social Security Act", "status": "phrase" }, { "expect": "is less than or equal to $55,000.00, the first $10,000.00 of income received from the Civil Service Retirement System shall be excluded", "field": "config.noncov_pension_phaseout_start_single", "value": 55000, "status": "match" }, { "expect": "is less than or equal to $70,000.00, the first $10,000.00", "field": "config.noncov_pension_phaseout_start_mfj", "value": 70000, "status": "match" }, { "expect": "the first $10,000.00 of income received from the Civil Service Retirement System", "field": "config.noncov_pension_cap_single", "value": 10000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260203201231id_/https://tax.vermont.gov/sites/tax/files/documents/IN-112-Instr-2025.pdf", "title": "2025 Schedule IN-112 Instructions (Vermont Tax Adjustments and Credits)", "publisher": "Vermont Department of Taxes (Internet Archive capture)", "kind": "instructions", "establishes": "The 2025 Schedule IN-112 worksheet lets filers exempt either taxable Social Security or up to $10,000 of eligible (non-Social-Security-covered) government retirement income, including CSRS.", "claims": [ { "expect": "You can choose to exempt your taxable social security income OR the income you received", "status": "phrase" }, { "expect": "including the Civil Service Retirement System", "status": "phrase" }, { "expect": "enter your eligible retirement system income or $10,000, whichever is less", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The $10,000 CSRS / non-Social-Security exclusion applies only when the caller says the pension was not covered (API pensionPublicSsCovered: false); without that input it is not given. The worksheet rounds the phase-out ratio to two decimals; the engine does not." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://web.archive.org/web/20260625100235id_/https://legislature.vermont.gov/statutes/section/32/151/05811", "title": "32 V.S.A. § 5811. Definitions", "publisher": "Vermont General Assembly (Vermont Statutes Online; Internet Archive capture)", "kind": "statute", "establishes": "Vermont taxable income is federal AGI with listed adjustments, none of which covers Roth conversions, so the taxable conversion amount is taxed as ordinary income at the regular rates.", "claims": [ { "expect": "“Taxable income” means, in the case of an individual, federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page addresses Roth conversions explicitly; treatment follows from the federal-AGI starting point." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://web.archive.org/web/20260625100235id_/https://legislature.vermont.gov/statutes/section/32/151/05811", "title": "32 V.S.A. § 5811. Definitions", "publisher": "Vermont General Assembly (Vermont Statutes Online; Internet Archive capture)", "kind": "statute", "establishes": "32 V.S.A. § 5811(21)(B)(ii) lets filers exclude either the first $5,000 of adjusted net capital gain or 40% of gain on assets held over three years (publicly traded stocks/bonds excluded from the 40% option), capped at 40% of federal taxable income or $350,000; the rest is taxed as ordinary income.", "claims": [ { "expect": "either the first $5,000.00 of such adjusted net capital gain income", "field": "config.cg_flat_exclusion", "value": 5000, "status": "match" }, { "expect": "stocks or bonds publicly traded or traded on an exchange", "status": "phrase" }, { "expect": "shall not exceed 40 percent of federal taxable income or $350,000.00", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260203201137id_/https://tax.vermont.gov/sites/tax/files/documents/IN-153-Instr-2025.pdf", "title": "2025 Schedule IN-153 Instructions (Vermont Capital Gains Exclusion)", "publisher": "Vermont Department of Taxes (Internet Archive capture)", "kind": "instructions", "establishes": "The flat capital-gains exclusion is $5,000 (or the actual net adjusted gain if less), the percentage exclusion does not apply to publicly traded stocks or bonds, and either exclusion is limited to 40% of federal taxable income.", "claims": [ { "expect": "The general exclusion amount for tax year 2025 is $5,000", "field": "config.cg_flat_exclusion", "value": 5000, "status": "proxy", "note": "TY2025 statement; the $5,000 is a fixed statutory amount (not indexed), so it also applies for 2026." }, { "expect": "Stocks or bonds which are publicly traded or traded on an exchange", "status": "phrase" }, { "expect": "cannot exceed 40% of federal taxable income or $350,000", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The cap of 40% of federal taxable income on the exclusion is not modeled (it binds only when federal taxable income is below $12,500)." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://web.archive.org/web/2026id_/https://legislature.vermont.gov/statutes/section/32/151/05830e", "title": "05830e", "publisher": "Vermont Legislature (archived copy)", "kind": "statute", "establishes": "Military retirement and survivor benefit income is exempt when federal AGI is at most $125,000, phasing out to nothing at $175,000.", "claims": [ { "expect": "If the federal adjusted gross income of the taxpayer is less than or equal to $125,000.00,", "status": "phrase" }, { "expect": "subtracting the federal adjusted gross income of the taxpayer from $175,000.00;", "status": "phrase" }, { "expect": "U.S. military retirement income and U.S. military survivor benefit income.", "status": "phrase" }, { "expect": "$125,000", "field": "config.military_income_limit_single", "value": 125000, "status": "match" }, { "expect": "$125,000", "field": "config.military_income_limit_mfj", "value": 125000, "status": "match" }, { "expect": "$50,000", "field": "config.military_income_range_single", "value": 50000, "status": "match" }, { "expect": "$50,000", "field": "config.military_income_range_mfj", "value": 50000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://web.archive.org/web/20260124021609id_/https://legislature.vermont.gov/statutes/section/32/151/05822", "title": "05822", "publisher": "Vermont Legislature (archived copy)", "kind": "statute", "establishes": "Vermont Legislature: \"If the federal adjusted gross income of the taxpayer exceeds $150,000.00, then the tax calculated under this subsection shall be the greater of\"", "claims": [ { "expect": "If the federal adjusted gross income of the taxpayer exceeds $150,000.00, then the tax calculated under this subsection shall be the greater of", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260203213311id_/https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf", "title": "IN 111 Instr 2025", "publisher": "tax.vermont.gov (archived copy)", "kind": "instructions", "establishes": "tax.vermont.gov: \"receive an additional deduction of $1,250 for each standard deduction box checked on the federal Form 1040.\"", "claims": [ { "expect": "receive an additional deduction of $1,250 for each standard deduction box checked on the federal Form 1040.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260927104858id_/https://legislature.vermont.gov/statutes/section/32/151/05830e", "title": "05830e", "publisher": "Vermont Legislature (archived copy)", "kind": "statute", "establishes": "Vermont Legislature: \"the contributory system from which the income is received was based on earnings that were not covered by the Social Security Act\"", "claims": [ { "expect": "the contributory system from which the income is received was based on earnings that were not covered by the Social Security Act", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "surtax": { "sources": [ { "url": "https://web.archive.org/web/20260124021609id_/https://legislature.vermont.gov/statutes/section/32/151/05822", "title": "05822", "publisher": "Vermont Legislature (archived copy)", "kind": "statute", "establishes": "Vermont Legislature: \"If the federal adjusted gross income of the taxpayer exceeds $150,000.00, then the tax calculated under this subsection shall be the greater of\"", "claims": [ { "expect": "If the federal adjusted gross income of the taxpayer exceeds $150,000.00, then the tax calculated under this subsection shall be the greater of", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260203213311id_/https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf", "title": "IN 111 Instr 2025", "publisher": "tax.vermont.gov (archived copy)", "kind": "instructions", "establishes": "tax.vermont.gov: \"receive an additional deduction of $1,250 for each standard deduction box checked on the federal Form 1040.\"", "claims": [ { "expect": "receive an additional deduction of $1,250 for each standard deduction box checked on the federal Form 1040.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20260927104858id_/https://legislature.vermont.gov/statutes/section/32/151/05830e", "title": "05830e", "publisher": "Vermont Legislature (archived copy)", "kind": "statute", "establishes": "Vermont Legislature: \"the contributory system from which the income is received was based on earnings that were not covered by the Social Security Act\"", "claims": [ { "expect": "the contributory system from which the income is received was based on earnings that were not covered by the Social Security Act", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://web.archive.org/web/20260203213311id_/https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf", "title": "2025 IN-111 instructions (archived copy)", "publisher": "Vermont Department of Taxes", "kind": "instructions", "establishes": "The additional amount per federal box, blindness included ($1,250, TY2025).", "claims": [ { "expect": "If you or your spouse was born before Jan. 2, 1961, or you were blind, use the number of standard deduction boxes checked on your federal Form 1040", "field": "config.blind_exemption", "value": 1250, "status": "proxy", "note": "TY2025 amount" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "2026 VT Rate Schedules (tax.vermont.gov/document/2026-vt-rate-schedules — HTTP 403 from the checker host and not in the Internet Archive)", "VT Dept. of Taxes \"Social Security Exemption\" page (tax.vermont.gov unreachable, HTTP 403)", "VT Reg. 1.5811(21)(B)(ii) (tax.vermont.gov/content/regulation-15811-21-b-ii-capital-gains-exclusion — HTTP 403; the statute and Schedule IN-153 instructions were used instead)" ], "notes": [ "tax.vermont.gov is geo-blocked from the checker host (CloudFront 403) and legislature.vermont.gov times out. All VT sources are Internet Archive (id_ raw) captures of the official documents; 32 V.S.A. § 5830e was captured 2026-09-27. Original URLs: https://legislature.vermont.gov/statutes/section/32/151/05830e ; https://legislature.vermont.gov/statutes/section/32/151/05811 ; https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf ; https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf ; https://tax.vermont.gov/sites/tax/files/documents/IN-112-Instr-2025.pdf ; https://tax.vermont.gov/sites/tax/files/documents/IN-153-Instr-2025.pdf (not checker-verified directly).", "state_tax.c cites the VT personal exemption as 32 V.S.A. 5811(21)(B)(i); in the statute it is § 5811(21)(C)(i) ((B)(i) is the U.S.-obligation interest subtraction). The capital-gains exclusion cite 5811(21)(B)(ii) is correct.", "The engine's 2026 bracket edges are confirmed only indirectly from the GB-1210-2026 withholding table (withholding edge minus the $3,925 single / $11,775 married zero band). The 2026 standard deduction ($7,850/$15,700) could not be confirmed.", "2025 Act 71 raised the SS thresholds to $55,000/$70,000 from January 1, 2025; § 5830e history line confirms '2025, No. 71, § 3, eff. January 1, 2025'." ] }, "WA": { "name": "Washington", "rules": { "no_income_tax": { "sources": [ { "url": "https://dor.wa.gov/taxes-rates/income-tax", "title": "Income tax", "publisher": "Washington Department of Revenue", "kind": "agency_page", "establishes": "Washington levies no individual income tax for tax year 2026, so wages, Social Security, pensions and IRA distributions carry no Washington income tax; a 9.9% tax on income over $1 million enacted by SB 6346 (2026) starts only on Jan. 1, 2028.", "claims": [ { "expect": "Washington does not currently have an individual income tax", "status": "phrase" }, { "expect": "Beginning Jan. 1, 2028, a new 9.9% income tax", "status": "phrase" }, { "expect": "Senate Bill 6346", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.wa.gov/taxes-rates/income-tax", "title": "Income tax", "publisher": "Washington Department of Revenue", "kind": "agency_page", "establishes": "Washington levies no broad personal income tax.", "claims": [ { "expect": "Washington does not currently have an individual income tax.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.87.040", "title": "RCW 82.87.040 Tax imposed", "publisher": "Washington State Legislature", "kind": "statute", "establishes": "Washington imposes a 7% excise on an individual's Washington capital gains, plus an additional 2.9% on the portion above $1,000,000 from January 1, 2025 (9.9% combined).", "claims": [ { "expect": "seven percent multiplied by an individual's Washington capital gains", "field": "config.cg_excise_rate", "value": 0.07, "status": "match" }, { "expect": "2.90 percent", "field": "config.cg_excise_high_rate", "value": 0.029, "status": "match" }, { "expect": "exceeding $1,000,000", "field": "config.cg_excise_high_threshold", "value": 1000000, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.87.060", "title": "RCW 82.87.060 Deductions", "publisher": "Washington State Legislature", "kind": "statute", "establishes": "Gains are reduced by a standard deduction of $250,000 (inflation-adjusted under RCW 82.87.150) that is one combined deduction for spouses or domestic partners, whether they file jointly or separately.", "claims": [ { "expect": "A standard deduction of $250,000 per individual", "status": "phrase" }, { "expect": "their combined standard deduction is limited to $250,000", "status": "phrase" }, { "expect": "adjusted pursuant to RCW 82.87.150", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax", "title": "Capital gains tax", "publisher": "Washington Department of Revenue", "kind": "agency_page", "establishes": "The inflation-adjusted standard deduction is $278,000 for 2025, which the engine uses for 2026 until the 2026 figure is published; real estate and assets held in retirement accounts are exempt from the excise.", "claims": [ { "expect": "created a 7% tax on the sale or exchange of long-term capital assets", "field": "config.cg_excise_rate", "value": 0.07, "status": "match" }, { "expect": "The standard deduction for 2025 is $278,000", "field": "config.cg_excise_deduction", "value": 278000, "status": "proxy", "note": "2025 indexed figure; DOR had not published the 2026 standard deduction when checked (2026-09-27)." }, { "expect": "Assets held in certain retirement accounts", "status": "phrase" }, { "expect": "Real estate.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax/frequently-asked-questions-about-washingtons-capital-gains-tax", "title": "Frequently asked questions about Washington's capital gains tax", "publisher": "Washington Department of Revenue", "kind": "agency_page", "establishes": "Transactions inside 401(k)s, IRAs, Roth IRAs and similar retirement accounts are outside the capital gains excise, so only taxable brokerage gains are subject to it.", "claims": [ { "expect": "does not apply to transactions through retirement savings accounts", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://app.leg.wa.gov/billsummary?BillNumber=5813&Year=2025&Initiative=false", "title": "SB 5813 - 2025-26 (bill summary)", "publisher": "Washington State Legislature", "kind": "legislation", "establishes": "ESSB 5813 was enacted as Chapter 421, Laws of 2025, adding the 2.9% tier on gains above $1,000,000.", "claims": [ { "expect": "creating a more progressive rate structure for the capital gains tax", "status": "phrase" }, { "expect": "Chapter 421, 2025 Laws", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://dor.wa.gov/taxes-rates/income-tax", "title": "Income tax", "publisher": "Washington Department of Revenue", "kind": "agency_page", "establishes": "Washington Department of Revenue: \"Washington does not currently have an individual income tax\" (and 1 more quoted passage)", "claims": [ { "expect": "Washington does not currently have an individual income tax", "status": "phrase" }, { "expect": "Beginning Jan. 1, 2028, a new 9.9% income tax will apply to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The 2026 inflation-adjusted standard deduction is not yet published by WA DOR; the engine carries the 2025 $278,000 as a proxy." ], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [], "notes": [ "WA DOR's income-tax page reports SB 6346 (2026 session) enacting a 9.9% income tax on individuals/MFJ with AGI over $1 million, effective Jan. 1, 2028 (first returns April 2029). No effect on TY2026, but the engine's no-income-tax treatment must change for TY2028+.", "RCW 82.87.060 makes the standard deduction ONE combined amount for spouses/domestic partners; the engine's single cg_excise_deduction is consistent with that for MFJ." ] }, "WI": { "name": "Wisconsin", "rules": { "rates": { "sources": [ { "url": "https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf", "title": "2026 Form 1-ES Instructions (Wisconsin Estimated Tax Voucher Instructions)", "publisher": "Wisconsin Department of Revenue", "kind": "instructions", "establishes": "The 2026 Wisconsin tax rate schedules tax single/head-of-household filers at 3.5%, 4.4%, 5.3% and 7.65% with breakpoints $15,110 / $51,950 / $332,720, and married-filing-jointly filers at the same rates with breakpoints $20,150 / $69,260 / $443,630. Married filing separately has its own Schedule C: $10,080 / $34,630 / $221,820.", "claims": [ { "expect": "2026 Tax Rate Schedules for Full-Year Residents", "status": "phrase" }, { "expect": "Schedule A - Single, Head of Household, Estates and Trusts", "status": "phrase" }, { "expect": "3.5%", "field": "brackets.single.0.rate", "value": 0.035, "status": "match" }, { "expect": "$15,110", "field": "brackets.single.0.max", "value": 15110, "status": "match" }, { "expect": "528.85 + 4.4%", "field": "brackets.single.1.rate", "value": 0.044, "status": "match" }, { "expect": "51,950", "field": "brackets.single.1.max", "value": 51950, "status": "match" }, { "expect": "2,149.81 + 5.3%", "field": "brackets.single.2.rate", "value": 0.053, "status": "match" }, { "expect": "$332,720", "field": "brackets.single.2.max", "value": 332720, "status": "match" }, { "expect": "17,030.62 + 7.65%", "field": "brackets.single.3.rate", "value": 0.0765, "status": "match" }, { "expect": "20,150", "field": "brackets.mfj.0.max", "value": 20150, "status": "match" }, { "expect": "705.25 + 4.4%", "field": "brackets.mfj.1.rate", "value": 0.044, "status": "match" }, { "expect": "69,260", "field": "brackets.mfj.1.max", "value": 69260, "status": "match" }, { "expect": "2,866.09 + 5.3%", "field": "brackets.mfj.2.rate", "value": 0.053, "status": "match" }, { "expect": "443,630", "field": "brackets.mfj.2.max", "value": 443630, "status": "match" }, { "expect": "22,707.70 + 7.65%", "field": "brackets.mfj.3.rate", "value": 0.0765, "status": "match" }, { "expect": "Schedule C – Married Filing Separately", "status": "phrase" }, { "expect": "352.80 + 4.4%", "field": "brackets.mfs.1.rate", "value": 0.044, "status": "match" }, { "expect": "10,080", "field": "brackets.mfs.0.max", "value": 10080, "status": "match" }, { "expect": "1,433.00 + 5.3%", "field": "brackets.mfs.2.rate", "value": 0.053, "status": "match" }, { "expect": "221,820", "field": "brackets.mfs.2.max", "value": 221820, "status": "match" }, { "expect": "11,354.07 + 7.65%", "field": "brackets.mfs.3.rate", "value": 0.0765, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf", "title": "2026 Form 1-ES Instructions (Wisconsin Estimated Tax Voucher Instructions)", "publisher": "Wisconsin Department of Revenue", "kind": "instructions", "establishes": "Wisconsin's 2026 sliding-scale standard deduction is $13,960 (single) / $25,840 (MFJ), reduced by 12% (single) / 19.778% (MFJ) of Wisconsin income over $20,120 / $29,040 and reaching $0 at $136,453 / $159,690; each filer also gets a $700 personal exemption plus $250 at age 65+.", "claims": [ { "expect": "2026 Standard Deduction Schedule for Single Taxpayers", "status": "phrase" }, { "expect": "13,960", "field": "config.std_deduction_single", "value": 13960, "status": "match" }, { "expect": "25,840", "field": "config.std_deduction_mfj", "value": 25840, "status": "match" }, { "expect": "less 12%", "field": "config.std_deduction_phaseout_denom_single", "value": 116333, "status": "match", "note": "Engine encodes the 12% reduction rate as denom = 13,960 / 0.12 = 116,333." }, { "expect": "less 19.778%", "field": "config.std_deduction_phaseout_denom_mfj", "value": 130650, "status": "match", "note": "Engine encodes the 19.778% reduction rate as denom = 25,840 / 0.19778 = 130,650." }, { "expect": "20,120", "field": "config.std_deduction_phaseout_start_single", "value": 20120, "status": "match" }, { "expect": "29,040", "field": "config.std_deduction_phaseout_start_mfj", "value": 29040, "status": "match" }, { "expect": "136,453", "status": "phrase" }, { "expect": "159,690", "status": "phrase" }, { "expect": "Your exemptions are $700 for yourself", "field": "config.personal_exemption_single", "value": 700, "status": "match" }, { "expect": "Add $250 to the total if you are 65 years of age or over", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-Inst.pdf", "title": "2025 Wisconsin Schedule SB Instructions (Subtractions from Income)", "publisher": "Wisconsin Department of Revenue", "kind": "instructions", "establishes": "Social Security benefits are not taxable in Wisconsin; the federally taxable amount is subtracted on Schedule SB line 4.", "claims": [ { "expect": "Social security benefits are not taxable for Wisconsin", "status": "phrase" }, { "expect": "You may subtract any social security benefits that were taxable on your federal Form 1040", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.revenue.wi.gov/DOR%20Publications/pb126.pdf", "title": "Publication 126: How Your Retirement Benefits Are Taxed", "publisher": "Wisconsin Department of Revenue", "kind": "instructions", "establishes": "Wisconsin does not tax Social Security benefits.", "claims": [ { "expect": "Social security benefits are not taxable by Wisconsin", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-Inst.pdf", "title": "2025 Wisconsin Schedule SB Instructions (Subtractions from Income)", "publisher": "Wisconsin Department of Revenue", "kind": "instructions", "establishes": "A filer aged 67+ at year end may subtract up to $24,000 of federally taxable qualified-plan or IRA income ($48,000 on a joint return when both spouses are 67+, regardless of which spouse received it); claiming it forfeits all Schedule CR / Form 1 credits.", "claims": [ { "expect": "Line 16 - Retirement Income Subtraction (Credits Restricted)", "status": "phrase" }, { "expect": "Individuals may subtract up to $24,000 of retirement income received", "field": "config.retirement_income_exclusion_single", "value": 24000, "status": "proxy", "note": "Stated for TY2025 (first year of 2025 Act 15); the amount is not indexed and applies unchanged for 2026." }, { "expect": "may subtract up to $48,000 of retirement income, regardless of how much retirement income each spouse received", "field": "config.retirement_income_exclusion_mfj", "value": 48000, "status": "proxy", "note": "TY2025 instructions; unindexed, same for 2026." }, { "expect": "were at least 67 years old as of December 31, 2025", "field": "config.retirement_exclusion_min_age", "value": 67, "status": "proxy", "note": "TY2025 instructions; age test unchanged for 2026." }, { "expect": "you may not claim any tax credit on Schedule CR", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.revenue.wi.gov/Pages/TaxPro/2026/TaxPractitonerFall2025QandA.aspx", "title": "Tax Practitioner Fall 2025 Questions and Answers", "publisher": "Wisconsin Department of Revenue", "kind": "agency_page", "establishes": "DOR guidance: the 67+ subtraction covers distributions from IRC qualified plans and IRAs, has no income limit or phase-out, and needs both spouses 67+ for the $48,000 joint amount (otherwise $24,000 limited to the 67+ spouse's own income).", "claims": [ { "expect": "includes payments or distributions received each year from a qualified retirement plan under the Internal Revenue Code or from an individual retirement account (IRA)", "status": "phrase" }, { "expect": "does not have an overall income limitation or phase out", "status": "phrase" }, { "expect": "both spouses must be at least 67 years of age before the close of the taxable year (and file a joint return) to claim a subtraction up to $48,000", "status": "phrase" }, { "expect": "The married couple would be limited to a subtraction up to $24,000 based solely on the qualified retirement income received by the spouse that is at least 67 years of age", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.revenue.wi.gov/DOR%20Publications/pb126.pdf", "title": "Publication 126: How Your Retirement Benefits Are Taxed", "publisher": "Wisconsin Department of Revenue", "kind": "instructions", "establishes": "Starting in 2025, individuals 67+ may subtract up to $24,000 of qualifying retirement income ($48,000 for a joint return when both are 67+).", "claims": [ { "expect": "Starting with the 2025 taxable year, individuals who are at least 67 years of age before the close of the taxable year may subtract up to $24,000 of qualifying retirement income received", "field": "config.retirement_income_exclusion_single", "value": 24000, "status": "match", "note": "Pub 126 states the rule 'starting with the 2025 taxable year' (applies to 2026)." }, { "expect": "married couple who file a joint return and are both at least 67 years old at the close of the taxable year may subtract up to $48,000", "field": "config.retirement_income_exclusion_mfj", "value": 48000, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [ "The credit-forfeiture election (claiming the subtraction bars all s.71.10(4) credits) is not modeled by the engine.", "The separate $5,000 subtraction for filers 65+ with federal AGI under $15,000 ($30,000 MFJ) (Schedule SB line 17; still in force per DOR Fall 2025 Q&A and Pub 126) is not modeled." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-Inst.pdf", "title": "2025 Wisconsin Schedule SB Instructions (Subtractions from Income)", "publisher": "Wisconsin Department of Revenue", "kind": "instructions", "establishes": "Wisconsin taxes state, local and federal civil-service pensions like other pensions; only benefits from listed systems tied to membership before January 1, 1964 may be subtracted.", "claims": [ { "expect": "You were retired from the system before January 1, 1964", "status": "phrase" }, { "expect": "Any portion of your retirement benefit that is based on membership in other retirement systems (or based on employment that began after December 31, 1963) is taxable", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "The pre-1964 membership subtraction is not modeled; the engine taxes public pensions like other pensions (eligible for the 67+ subtraction when paid from a qualified plan)." ], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf", "title": "2025 Wisconsin Form 1 Instructions", "publisher": "Wisconsin Department of Revenue", "kind": "instructions", "establishes": "Wisconsin income starts from federal adjusted gross income, so a traditional-to-Roth conversion included in federal AGI enters Wisconsin income.", "claims": [ { "expect": "Fill in your federal adjusted gross income from line 11 of your federal Form 1040 or 1040-SR", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://www.revenue.wi.gov/Pages/TaxPro/2026/TaxPractitonerFall2025QandA.aspx", "title": "Tax Practitioner Fall 2025 Questions and Answers", "publisher": "Wisconsin Department of Revenue", "kind": "agency_page", "establishes": "DOR guidance: income from converting a traditional IRA to a Roth IRA is eligible for the 67+ retirement income subtraction, so the engine pools conversion income with distributions against the $24,000 / $48,000 cap at 67+.", "claims": [ { "expect": "If an individual has retirement income from converting a traditional individual retirement account (IRA) to a Roth IRA, is that income eligible for the new retirement income subtraction?", "status": "phrase" }, { "expect": "Yes, if the taxpayer is at least 67 years of age at the end of the tax year, the income may be eligible for the retirement income subtraction under sec. 71.05(6)(b)54m., Wis. Stats.", "field": "config.conversion_exclusion_min_age", "value": 67, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleWD-Inst.pdf", "title": "2025 Wisconsin Schedule WD Instructions (Capital Gains and Losses)", "publisher": "Wisconsin Department of Revenue", "kind": "instructions", "establishes": "Wisconsin excludes 30% of net long-term capital gain (60% for farm assets), so 70% of the gain is taxed at ordinary rates.", "claims": [ { "expect": "you may exclude 30% of the net capital gain from assets held more than one year (60% in the case of farm assets)", "field": "config.ltcg_inclusion_ratio", "value": 0.7, "status": "proxy", "note": "TY2025 instructions; the 30% exclusion is statutory (s.71.05(6)(b)9.) and unchanged for 2026. Engine inclusion ratio 0.70 = 1 - 30%." } ], "checked": "2026-09-27" } ], "gaps": [ "The 60% farm-asset exclusion is not modeled." ], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://web.archive.org/web/2026id_/https://www.revenue.wi.gov/Pages/FAQS/pcs-retired.aspx", "title": "Pcs retired", "publisher": "Wisconsin Department of Revenue (archived copy)", "kind": "agency_page", "establishes": "Military and uniformed services retirement benefits are not taxable in Wisconsin, and they do not use up the 67+ retirement subtraction.", "claims": [ { "expect": "Military and uniformed services retirement benefits are not taxable for Wisconsin income tax purposes", "status": "phrase" }, { "expect": "Neither subtraction applies to retirement benefits that are otherwise exempt from Wisconsin income tax.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "wages": { "sources": [ { "url": "https://web.archive.org/web/2026id_/https://docs.legis.wisconsin.gov/statutes/statutes/71/i/07/6", "title": "6", "publisher": "Wisconsin Legislature (archived copy)", "kind": "statute", "establishes": "Married couple credit: 3% of the lower-earning spouse's qualified earned income, at most $480; claiming the 67+ retirement subtraction forfeits all credits.", "claims": [ { "expect": "3 percent of the qualified earned income of the spouse with the lower qualified earned income, but not more than $480.", "status": "phrase" }, { "expect": "Earned income does not include any amount not included in gross income, received as a pension or annuity", "status": "phrase" }, { "expect": "$480", "field": "config.married_couple_credit_max", "value": 480, "status": "match" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://www.revenue.wi.gov/Pages/FAQS/pcs-retired.aspx", "title": "Pcs retired", "publisher": "Wisconsin Department of Revenue (archived copy)", "kind": "agency_page", "establishes": "Married couple credit: 3% of the lower-earning spouse's qualified earned income, at most $480; claiming the 67+ retirement subtraction forfeits all credits.", "claims": [ { "expect": "Individuals who claim this subtraction may not claim any credit on their return for that taxable year.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "senior": { "sources": [ { "url": "https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf", "title": "2026 Form1 ES Inst", "publisher": "Wisconsin Department of Revenue", "kind": "instructions", "establishes": "Wisconsin Department of Revenue: \"Your exemptions are $700 for yourself, $700 for your spouse if filing a joint return, and $700 for each dependent.\" (and 1 more quoted passage)", "claims": [ { "expect": "Your exemptions are $700 for yourself, $700 for your spouse if filing a joint return, and $700 for each dependent.", "status": "phrase" }, { "expect": "Add $250 to the total if you are 65 years of age or over and, if filing a joint return, add $250 if your spouse is 65 years of age or over.", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "Wis. Stat. 71.05(6)(b)9.", "Wis. Stat. 71.05(22)(dp)-(ds)", "2025 WI Act 15 (sec. 71.05(6)(b)54m.)" ], "notes": [ "docs.legis.wisconsin.gov (statutes and Act 15) timed out on every fetch attempt, so the statute citations in state_tax.c are recorded as not found; DOR instructions/publications that restate them are cited instead.", "Engine comment says the rates/std-deduction maxima come from Tax Foundation 2026; the official DOR 2026 Form 1-ES instructions confirm every 2026 rate, bracket edge and maximum standard deduction.", "Engine comment says the phase-out START thresholds were derived and should be refreshed against the 2026 table: the 2026 Form 1-ES schedule gives $20,120 single / $29,040 MFJ (engine 19,670 / 27,350).", "Engine comment says survival of the old $5,000 65+ subtraction is uncertain: DOR Fall 2025 Q&A, 2025 Schedule SB line 17 and Pub 126 all show it still exists (income-restricted, FAGI < $15,000 / $30,000).", "Wisconsin grants a $700 personal exemption per person and +$250 at 65+ (2026 Form 1-ES); the engine carries none." ] }, "WV": { "name": "West Virginia", "rules": { "rates": { "sources": [ { "url": "https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/SB392%20SUB1%20ENR.pdf", "title": "Enrolled Committee Substitute for Senate Bill 392 (2026 Regular Session), enacting W. Va. Code §11-21-4j", "publisher": "West Virginia Legislature", "kind": "legislation", "establishes": "For taxable years beginning on and after January 1, 2026, West Virginia taxes single, joint and head-of-household filers on one schedule: 2.11% to $10,000, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000 and 4.58% above; married filing separately uses halved thresholds.", "claims": [ { "expect": "Rate of tax — Taxable years beginning on and after January 1, 2026", "status": "phrase" }, { "expect": "2.11% of the taxable income", "field": "brackets.single.0.rate", "value": 0.0211, "status": "match" }, { "expect": "Not over $10,000", "field": "brackets.single.0.max", "value": 10000, "status": "match" }, { "expect": "$211 plus 2.81% of excess over $10,000", "field": "brackets.single.1.rate", "value": 0.0281, "status": "match" }, { "expect": "Over $10,000 but not over $25,000", "field": "brackets.single.1.max", "value": 25000, "status": "match" }, { "expect": "$632.50 plus 3.16% of excess over $25,000", "field": "brackets.single.2.rate", "value": 0.0316, "status": "match" }, { "expect": "Over $25,000 but not over $40,000", "field": "brackets.single.2.max", "value": 40000, "status": "match" }, { "expect": "$1,106.50 plus 4.22% of excess over", "field": "brackets.single.3.rate", "value": 0.0422, "status": "match" }, { "expect": "Over $40,000 but not over $60,000", "field": "brackets.single.3.max", "value": 60000, "status": "match" }, { "expect": "$1,950.50 plus 4.58% of excess over", "field": "brackets.single.4.rate", "value": 0.0458, "status": "match" }, { "expect": "Over $60,000", "field": "brackets.single.4.min", "value": 60000, "status": "match" }, { "expect": "every husband and wife who file a joint return under this article", "field": "brackets.mfj.4.min", "value": 60000, "status": "match", "note": "Joint filers use the same table as single filers." }, { "expect": "Over $5,000 but not over $12,500", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "deductions": { "sources": [ { "url": "https://web.archive.org/web/20260125065013id_/https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf", "title": "2025 IT-140 forms and instructions (archived copy)", "publisher": "West Virginia Tax Division", "kind": "instructions", "establishes": "The personal exemption is $2,000 per allowable exemption (dependents included); the engine carries it in place of a standard deduction ($2,000 single, $4,000 joint) and does not count dependents.", "claims": [ { "expect": "The West Virginia personal exemption allowance is $2,000 per allowable exemption", "field": "config.std_deduction_single", "value": 2000, "status": "match" }, { "expect": "The West Virginia personal exemption allowance is $2,000 per allowable exemption", "field": "config.std_deduction_mfj", "value": 4000, "status": "match", "note": "two exemptions on a joint return" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "social_security": { "sources": [ { "url": "https://www.wvlegislature.gov/Bill_Text_HTML/2024_SESSIONS/RS/bills/HB4880%20SUB%20ENR.pdf", "title": "Enrolled Committee Substitute for House Bill 4880 (2024 Regular Session), reenacting W. Va. Code §11-21-12", "publisher": "West Virginia Legislature", "kind": "legislation", "establishes": "For taxable years beginning on or after January 1, 2026, 100% of Social Security benefits included in federal AGI is subtracted, completing the 35%/65%/100% phase-out, so West Virginia does not tax Social Security in 2026.", "claims": [ { "expect": "Decreasing modification for social security income", "status": "phrase" }, { "expect": "For taxable years beginning on or after January 1, 2026, 100 percent of the social", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "retirement_income": { "sources": [ { "url": "https://www.wvlegislature.gov/Bill_Text_HTML/2024_SESSIONS/RS/bills/HB4880%20SUB%20ENR.pdf", "title": "Enrolled Committee Substitute for House Bill 4880 (2024 Regular Session), reenacting W. Va. Code §11-21-12", "publisher": "West Virginia Legislature", "kind": "legislation", "establishes": "West Virginia adjusted gross income is federal adjusted gross income with the modifications listed in §11-21-12, so IRA/401(k)/private-pension distributions, Roth conversions and long-term capital gains are taxed as ordinary income unless a listed modification applies.", "claims": [ { "expect": "his or her federal adjusted gross income as defined in the laws of the United States", "status": "phrase" }, { "expect": "Modifications reducing federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf", "title": "It140.PersonalIncomeTaxFormsAndInstructions.2025", "publisher": "tax.wv.gov (archived copy)", "kind": "instructions", "establishes": "tax.wv.gov: \"ONLY THE INCOME OF THE SPOUSE WHO\"", "claims": [ { "expect": "ONLY THE INCOME OF THE SPOUSE WHO", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No fetchable official page states in words that IRA/401(k) distributions are fully taxable; this follows from the federal-AGI starting point and the absence of a general retirement-income modification (the only age-based relief is the $8,000 senior modification, see senior)." ], "unsourced": null }, "public_pension": { "sources": [ { "url": "https://www.wvlegislature.gov/Bill_Text_HTML/2024_SESSIONS/RS/bills/HB4880%20SUB%20ENR.pdf", "title": "Enrolled Committee Substitute for House Bill 4880 (2024 Regular Session), reenacting W. Va. Code §11-21-12", "publisher": "West Virginia Legislature", "kind": "legislation", "establishes": "The first $2,000 per person of WV PERS, State Teachers Retirement System and federal civil-service retirement benefits is subtracted, and pensions from WV police, firefighter, State Police and deputy sheriff systems are subtracted in full; the engine models neither.", "claims": [ { "expect": "this modification shall be limited to the first $2,000 of", "status": "phrase" }, { "expect": "modification under this paragraph shall not exceed $2,000 per person receiving retirement", "status": "phrase" }, { "expect": "Title 4 U.S.C. §111 applies", "status": "phrase" }, { "expect": "Retirement income received in the form of pensions and annuities after December 31,", "status": "phrase" }, { "expect": "Virginia police, West Virginia Firemen's Retirement System", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20251118112309/https://code.wvlegislature.gov/11-21-12/", "title": "11 21 12", "publisher": "West Virginia Legislature (archived copy)", "kind": "statute", "establishes": "West Virginia Legislature: \"shall not exceed $2,000 per person receiving retirement benefits\"", "claims": [ { "expect": "shall not exceed $2,000 per person receiving retirement benefits", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "roth_conversion": { "sources": [ { "url": "https://www.wvlegislature.gov/Bill_Text_HTML/2024_SESSIONS/RS/bills/HB4880%20SUB%20ENR.pdf", "title": "Enrolled Committee Substitute for House Bill 4880 (2024 Regular Session), reenacting W. Va. Code §11-21-12", "publisher": "West Virginia Legislature", "kind": "legislation", "establishes": "West Virginia adjusted gross income is federal adjusted gross income with the modifications listed in §11-21-12, so IRA/401(k)/private-pension distributions, Roth conversions and long-term capital gains are taxed as ordinary income unless a listed modification applies.", "claims": [ { "expect": "his or her federal adjusted gross income as defined in the laws of the United States", "status": "phrase" }, { "expect": "Modifications reducing federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No official page addresses Roth conversions explicitly; the conversion is taxable because it is in federal AGI, and the $8,000 senior modification applies to income 'from any source'." ], "unsourced": null }, "capital_gains": { "sources": [ { "url": "https://www.wvlegislature.gov/Bill_Text_HTML/2024_SESSIONS/RS/bills/HB4880%20SUB%20ENR.pdf", "title": "Enrolled Committee Substitute for House Bill 4880 (2024 Regular Session), reenacting W. Va. Code §11-21-12", "publisher": "West Virginia Legislature", "kind": "legislation", "establishes": "West Virginia adjusted gross income is federal adjusted gross income with the modifications listed in §11-21-12, so IRA/401(k)/private-pension distributions, Roth conversions and long-term capital gains are taxed as ordinary income unless a listed modification applies.", "claims": [ { "expect": "his or her federal adjusted gross income as defined in the laws of the United States", "status": "phrase" }, { "expect": "Modifications reducing federal adjusted gross income", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No fetchable official page states in words that capital gains are taxed as ordinary income; this follows from the federal-AGI starting point and the absence of a capital-gain modification in §11-21-12." ], "unsourced": null }, "senior": { "sources": [ { "url": "https://www.wvlegislature.gov/Bill_Text_HTML/2024_SESSIONS/RS/bills/HB4880%20SUB%20ENR.pdf", "title": "Enrolled Committee Substitute for House Bill 4880 (2024 Regular Session), reenacting W. Va. Code §11-21-12", "publisher": "West Virginia Legislature", "kind": "legislation", "establishes": "Each person aged 65 or older may subtract $8,000 of federal AGI from any source, but that $8,000 is reduced by the person's other modifications under subdivisions (1), (2), (5), (6), (7) and (8), and subdivision (8) is the Social Security subtraction.", "claims": [ { "expect": "Federal adjusted gross income in the amount of $8,000 received from any source", "field": "config.senior_subtraction_single", "value": 8000, "status": "match", "note": "$8,000 per person; the engine's $16,000 MFJ is 2 x $8,000." }, { "expect": "by any person who has attained the age of 65 on or before the last day of", "field": "config.senior_subtraction_min_age", "value": 65, "status": "match" }, { "expect": "subsection is $8,000 per person or more, no deduction shall be allowed under this subdivision", "field": "config.senior_subtraction_reduced_by_ss", "value": 1, "status": "match" }, { "expect": "Where the total modification under subdivisions (1), (2), (5), (6), (7), and (8) of this", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/20251118112309/https://code.wvlegislature.gov/11-21-12/", "title": "11 21 12", "publisher": "West Virginia Legislature (archived copy)", "kind": "statute", "establishes": "West Virginia Legislature: \"Where the total modification under subdivisions (1), (2), (5), (6), (7), and (8) of this subsection is $8,000 per person or more, no deduction shall be allowed under this subdivision\" (and 1 more quoted passage)", "claims": [ { "expect": "Where the total modification under subdivisions (1), (2), (5), (6), (7), and (8) of this subsection is $8,000 per person or more, no deduction shall be allowed under this subdivision", "status": "phrase" }, { "expect": "(8) Decreasing modification for social security income.", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://web.archive.org/web/2026id_/https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf", "title": "It140.PersonalIncomeTaxFormsAndInstructions.2025", "publisher": "tax.wv.gov (archived copy)", "kind": "instructions", "establishes": "tax.wv.gov: \"ONLY THE INCOME OF THE SPOUSE WHO\"", "claims": [ { "expect": "ONLY THE INCOME OF THE SPOUSE WHO", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "military_retirement": { "sources": [ { "url": "https://web.archive.org/web/20251118112309id_/https://code.wvlegislature.gov/11-21-12/", "title": "11 21 12", "publisher": "West Virginia Legislature (archived copy)", "kind": "statute", "establishes": "Military retirement pay, including survivor annuities, is exempt, and the amount reduces the retiree's $8,000 senior modification.", "claims": [ { "expect": "including any survivorship annuities, to the extent included in federal adjusted gross income for the taxable year.", "status": "phrase" }, { "expect": "is $8,000 per person or more, no deduction shall be allowed under this subdivision", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null }, "blind_disability": { "sources": [ { "url": "https://web.archive.org/web/20251118112309/https://code.wvlegislature.gov/11-21-12/", "title": "W. Va. Code 11-21-12 (archived copy)", "publisher": "West Virginia Legislature", "kind": "statute", "establishes": "The $8,000 modification also goes to a person certified permanently and totally disabled, at any age.", "claims": [ { "expect": "or by any person certified by proper authority as permanently and totally disabled, regardless of age, on or before the last day of the taxable year", "field": "config.senior_subtraction_disabled_qualifies", "value": 1, "status": "match" } ], "checked": "2026-09-27" } ], "gaps": [], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [ "WV Tax Div. TSD-413", "W. Va. Code 11-21-12(c)(8) (as cited for the $8,000 modification: in the fetched HB 4880 text the $8,000 is (c)(9) and (c)(8) is Social Security)", "WV State Tax Dept \"2026 Income Tax Rate Cut\"", "WV Tax Div. IT-140 Tax Rate Schedules", "WV Tax Div. / money.com \"WV Stopped Taxing SS\"" ], "notes": [ "code.wvlegislature.gov and www.wvlegislature.gov/wvcode redirect this host to fbi.gov (geo/bot block) and tax.wv.gov timed out, so WV sources are the enrolled bill PDFs on www.wvlegislature.gov, which were reachable.", "state_tax.c says SB 392 was 'signed 6/12/2026'. The enrolled bill says 'Passed March 14, 2026; in effect 90 days from passage (June 12, 2026)'. June 12 is the effective date, not the signing date. The new §11-21-4j rates apply to taxable years beginning on and after 1/1/2026.", "SB 392 also amends §11-21-4h: contingent further rate cuts from TY2027 onward if revenue triggers are met (not relevant to 2026).", "The MFS table in SB 392 (thresholds $5,000/$12,500/$20,000/$30,000) matches the engine's half-MFJ transform noted in state_tax.c." ] }, "WY": { "name": "Wyoming", "rules": { "no_income_tax": { "sources": [ { "url": "https://wyomingbusiness.org/why-wyoming/business-resources/", "title": "Business Resources (Tax Climate)", "publisher": "Wyoming Business Council", "kind": "agency_page", "establishes": "Wyoming levies no personal state income tax, so wages, retirement income, Social Security and capital gains are untaxed at the state level.", "claims": [ { "expect": "NO personal state income tax", "status": "phrase" }, { "expect": "including no corporate or personal state income tax", "status": "phrase" } ], "checked": "2026-09-27" }, { "url": "https://wyomingbusiness.org/wp-content/uploads/2025/09/25_WhyWyoming_Mag_Digital.pdf", "title": "Why Wyoming 2025 (Wyoming Business Council magazine)", "publisher": "Wyoming Business Council", "kind": "agency_page", "establishes": "The state economic-development agency's 2025 publication states Wyoming has no personal or corporate state income tax.", "claims": [ { "expect": "No personal or corporate state income taxes", "status": "phrase" } ], "checked": "2026-09-27" } ], "gaps": [ "No Wyoming Department of Revenue page or statute stating the absence of a personal income tax could be fetched: revenue.wyo.gov pages do not mention income tax, and wyoleg.gov (statutes, constitution) and sos.wyo.gov timed out. The cited source is the Wyoming Business Council, a state agency, not the tax agency." ], "unsourced": null } }, "mismatches": [], "code_citations_not_found": [], "notes": [ "state_tax.c cites no specific source for WY (build_no_tax only)." ] } } }