{
 "_comment": "Per-state verification audit for /docs/state-tax/verification/. status: a|b|c|none per `criteria`. basis: one line on what establishes it. forms_tested: the state forms named in exact-value test derivations. approximations: known ways the engine departs from the law for this state (engine facts, from state_tax.c comments and the provenance research).",
 "criteria": {
  "a": "Worksheet-tested: at least one golden scenario or unit test pins an exact dollar result for this state, hand-computed independently of the engine, and the test's own derivation names the state form, worksheet or rate schedule it follows.",
  "b": "Statute and instructions cited: the engine's rules for this state cite the state's statute, instructions or tax agency, and tests pin its rules, but no test derivation follows a named state worksheet.",
  "c": "Rate table only: the state's rate schedule and deductions are its only state-specific inputs and the engine cites only a rate-table compilation for them.",
  "none": "No broad personal income tax: nothing to compute beyond any special levy the page lists."
 },
 "states": {
  "AK": {
   "status": "none",
   "basis": "No broad personal income tax; the engine returns zero, and the golden scenarios include no-tax rows.",
   "forms_tested": [],
   "approximations": []
  },
  "AL": {
   "status": "a",
   "basis": "Golden rows follow the Form 40 federal-income-tax worksheet and Schedule RS (per-spouse line 10).",
   "forms_tested": [
    "Form 40 booklet (federal income tax worksheet)",
    "Schedule RS lines 9-10"
   ],
   "approximations": [
    "The standard deduction is the maximum ($3,000 single / $8,500 MFJ) at every income; Alabama phases it down as income rises.",
    "The federal income tax deduction applies only when the caller supplies federal tax; without it Alabama tax is overstated."
   ]
  },
  "AR": {
   "status": "a",
   "basis": "Arkansas Form AR1000F (TY2025 form and instructions with the official 2026 figures: DFA 2026 withholding-formula brackets, Act 1 of 2026 top rate 3.7%) replayed line by line — lines 7A/7C/34 personal credits, 14 with AR1000D (50% net capital gain), 16, 17 military retirement, 18A/18B $6,000 per-taxpayer exemption, 25-29 standard deduction and Regular/Low Income Tax Table, 33-38 — in backend/tests/test_state_worksheets_1.c.",
   "forms_tested": [
    "Arkansas Form AR1000F (2025) lines 7A-7C, 8, 14, 16, 17, 18A/18B, 23-29, 33, 34, 37, 38 and instructions",
    "AR1000F line 18A/18B $6,000 per-taxpayer exemption (employer plans, no age gate; traditional IRA after 59 1/2)",
    "AR1000F line 17 military retirement exemption and its use of the $6,000 exemption",
    "Form AR1000D (2025) lines 7a-9 (50% of net long-term gain; short-term gain in full)",
    "2025 Regular Income Tax Table ($100-row midpoint method) with the 2026 brackets",
    "2025 Low Income Tax Tables (qualifications and MFJ table)",
    "AR1000F line 7A personal tax credits ($29 personal, HOH, age 65, 65 Special) and line 38 non-refundability"
   ],
   "approximations": [
    "Arkansas's high-income tax table and its bracket adjustment are not modeled; the standard table applies at all incomes.",
    "The exemption of net capital gain above $10 million is not modeled.",
    "A Roth conversion is taxed in full (not drawing the $6,000 exemption), the conservative reading of an unsettled question.",
    "The death exception to the IRA age gate is not modeled (a disabled person passes it). The 65 Special credit (65 or older with no retirement exemption) and the deaf credit are not modeled.",
    "The Regular Income Tax Table taxes the midpoint of each $100 row and rounds to whole dollars; the engine applies the exact bracket schedule to net taxable income (differences up to $2.35 either way).",
    "Married filing jointly is computed as filing status 2 (one table on combined income); filing status 4 (separately on the same return), which a two-income couple may elect to pay less, is not computed.",
    "The Arkansas 10% of the federal early-withdrawal additional tax (AR1000F line 32) is not added for IRA distributions before 59 1/2; the inputs cannot say whether a federal exception applies."
   ]
  },
  "AZ": {
   "status": "a",
   "basis": "Arizona Form 140 (TY2025 instructions with official 2026 figures: std deduction $16,100/$24,150/$32,200) replayed line by line — lines 12-24 capital-gain subtraction, 29a public pension, 29b military, 30 Social Security, 36 other subtractions (HB 4168 senior subtraction), 38 age-65 exemption, 42-46 — in backend/tests/test_state_worksheets_1.c.",
   "forms_tested": [
    "Arizona Form 140 (2025) lines 12-46 and instructions",
    "Form 140 line 24 net long-term capital gain subtraction (25%)",
    "Form 140 line 29a public pension exclusion (per spouse, $2,500)",
    "Form 140 line 29b uniformed-services retired pay",
    "Form 140 line 30 Social Security subtraction",
    "Form 140 line 38 age 65 exemption ($2,100)",
    "A.R.S. 43-1022 para 35 federal senior deduction subtraction (federal Schedule 1-A Part V)",
    "Form 140 line 50 family income tax credit worksheet (no effect without dependents)"
   ],
   "approximations": [
    "The 25% long-term gain subtraction is applied to all gains; Arizona limits it to assets acquired after 2011, and the engine has no acquisition date.",
    "Form 140 rounds each line to whole dollars; the engine computes 2.5% of the unrounded taxable income (differences under $1)."
   ]
  },
  "CA": {
   "status": "a",
   "basis": "backend/tests/test_state_worksheets_1.c replays the 2025 Form 540 (2026 indexing not yet published) line by line: Schedule CA subtractions (Social Security, the military exclusion and its federal-AGI cliff), the standard deduction, the line 7-9 exemption credits, the tax table by its midpoint method and Schedules X and Y, and the line 62 Behavioral Health Services Tax.",
   "forms_tested": [
    "Form 540 (2025) lines 13-19, 31 and 62",
    "2025 California Tax Table and Tax Rate Schedules X and Y",
    "Schedule CA (540) (2025) line 5b military exclusion and line 6 Social Security"
   ],
   "approximations": [
    "Brackets are the 2025 indexed schedule, used for 2026 until the 2026 indexing is published.",
    "The dependent exemption credit, the senior head-of-household credit and California's other credits are not modeled; the personal, senior and blind exemption credits and their AGI phase-out are.",
    "California's alternative minimum tax is not modeled.",
    "The engine computes the exact rate schedule; the tax table (taxable income up to $100,000) and whole-dollar line entries can differ by under $1."
   ]
  },
  "CO": {
   "status": "a",
   "basis": "Golden and unit tests follow form DR 0104 line 1 (federal taxable income) and DR 0104AD line 4 (the pension and Social Security subtraction).",
   "forms_tested": [
    "DR 0104 line 1",
    "DR 0104AD line 4"
   ],
   "approximations": [
    "A Roth conversion does not draw the pension and annuity subtraction (the conservative reading of an unsettled question).",
    "Below age 55 the death-benefit exception is not modeled; no subtraction applies."
   ]
  },
  "CT": {
   "status": "a",
   "basis": "Unit and golden tests follow the CT-1040 Tax Calculation Schedule (Tables C and D) and the Social Security benefit adjustment worksheet.",
   "forms_tested": [
    "CT-1040 Tax Calculation Schedule, Tables C and D",
    "CT-1040 Social Security benefit adjustment worksheet"
   ],
   "approximations": [
    "The low-income personal tax credit (Table E) is not modeled; tax is slightly overstated for incomes below about $64,500.",
    "The add-back and recapture tables are the 2025 schedule (statutory, not indexed), used for 2026."
   ]
  },
  "DC": {
   "status": "a",
   "basis": "An engine 1.2.0 test follows the 2026 D-40ES head-of-household deduction; golden rows pin the schedule.",
   "forms_tested": [
    "D-40ES (2026)"
   ],
   "approximations": []
  },
  "DE": {
   "status": "a",
   "basis": "Golden and unit tests follow the PIT-RES instructions, Line 6 pension exclusion worksheet (including the per-taxpayer columns).",
   "forms_tested": [
    "PIT-RES instructions, Line 6 pension exclusion"
   ],
   "approximations": [
    "Dividends and interest count toward the $12,500 exclusion but are not separable from other ordinary income, so they are not pooled (tax slightly overstated).",
    "The $2,000 pension exclusion under age 60 is not modeled.",
    "With a spouse split, jointly held long-term gains are attributed half to each spouse."
   ]
  },
  "FL": {
   "status": "none",
   "basis": "No broad personal income tax; the engine returns zero, and the golden scenarios include no-tax rows.",
   "forms_tested": [],
   "approximations": []
  },
  "GA": {
   "status": "a",
   "basis": "backend/tests/test_state_worksheets_1.c replays the 2025 Form 500 (with the 2026 HB 463 rate 4.99% and $15,000/$30,000 standard deduction substituted) line by line: Schedule 1 page 2 Retirement Income Exclusion per taxpayer column (62-64 and 65+ caps, earned-income part, IRA/conversion/pension/capital-gain pooling, per-spouse caps, joint gains 50/50), Schedule 1 page 3 Military Retirement Income Exclusion (under-62 base and the $17,500 earned-income test), Social Security subtraction, and line 16 rounding.",
   "forms_tested": [
    "Form 500 (2025) lines 8-16 and 17 (low income credit, sized only), 2026 figures substituted",
    "Form 500 Schedule 1 (2025) lines 7a/7b/7d/7e, 8, 13, 14",
    "Form 500 Schedule 1 page 2 Retirement Income Exclusion (2025) lines 1-17",
    "Form 500 Schedule 1 page 3 Military Retirement Income Exclusion (2025) lines 1-8",
    "IT-511 (2025) Low Income Credit Worksheet"
   ],
   "approximations": [
    "Without the spouse's age, the $130,000 joint cap is applied to the couple's pooled income; with it, each spouse's own income is tested against their own cap and age.",
    "Form 500 line 16 is rounded to the whole dollar; the engine carries the exact 4.99% product (differs by at most $0.50).",
    "Jointly held capital gains are split 50/50 between the spouses' Schedule 1 columns (the IT-511 rule for jointly held items); separately owned gains cannot be attributed to one spouse.",
    "Dependent exemptions (line 14), itemized deductions, and HB 463's overtime / cash-tips subtraction are not modeled."
   ]
  },
  "HI": {
   "status": "a",
   "basis": "backend/tests/test_state_worksheets_1.c replays the 2025 Form N-11 with the 2026 standard deduction (HRS 235-2.4(a)(2)(F); the 2025-2026 rate schedules are unchanged) line by line: the line 13 employer-funded/military pension and line 14 Social Security subtractions, the standard deduction, the Tax Table by its midpoint method and Schedules I and II, and the Tax on Capital Gains Worksheet.",
   "forms_tested": [
    "Form N-11 (2025, 2026 standard deduction) lines 7, 13, 14, 19, 20, 23, 24 and 27",
    "2025 Hawaii Tax Table and Tax Rate Schedules I and II (in force for 2026)",
    "Tax on Capital Gains Worksheet (2025 N-11 instructions) lines 1-19"
   ],
   "approximations": [
    "The public-pension input is read as employer-funded pension: Hawaii's test is employer versus employee funding, not public versus private.",
    "The private-pension input is treated as a contributory / elective-deferral plan and taxed in full; a non-contributory private employer pension (exempt on line 13) should be passed as pensionPublic.",
    "A Roth conversion is taxed in full; the N-11 exemption for converting rollover-IRA money that traces to an employer-funded pension is not modeled.",
    "The engine computes the exact rate schedule; the Tax Table (taxable income under $100,000), the statutory base amounts (bracket sums rounded to the dollar) and whole-dollar line entries can differ by under $1."
   ]
  },
  "IA": {
   "status": "a",
   "basis": "backend/tests/test_state_worksheets_1.c replays the 2025 IA 1040 (2026 form not yet published; 2026 rate and federal figures substituted) line by line: line 2 federal taxable income, Schedule 1 lines 4 (military), 5 (Social Security) and 7 (retirement income per recipient 55+, incl. Roth conversions), line 4, the line 5 flat 3.8% tax and the line 8 exemption credits, with the alternate-tax and low-income-exemption worksheets checked for each case.",
   "forms_tested": [
    "IA 1040 (2025) lines 2-5 and line 8",
    "IA 1040 Schedule 1 (2025) lines 4, 5, 7 and 16",
    "IA 1040 line 5 Alternate Tax Worksheet and line 4 low-income exemption (2025)",
    "41-146 Iowa Income Tax Reduction Worksheet (2025)"
   ],
   "approximations": [
    "The surviving-spouse route to the retirement income exclusion is not modeled; age 55 or older and disability qualify.",
    "Iowa taxable income is built from the income components and the federal standard deduction; itemized deductions, the QBI deduction and the Schedule 1 health-insurance and 529 subtractions are not modeled."
   ]
  },
  "ID": {
   "status": "a",
   "basis": "backend/tests/test_state_worksheets_1.c replays the 2025 Idaho Form 40 (with the 2026 federal standard-deduction figures Idaho adopts) line by line: Form 39R Part B line 7 (taxable Social Security) and line 8 (Retirement Benefits Deduction for military and CSRS, per-return cap reduced by Social Security), the standard deduction worksheet with the 65+ amounts, line 18 federal Schedule 1-A senior deduction and its phase-out, and the line 20 tax worksheet.",
   "forms_tested": [
    "Form 40 (2025) lines 7-20, with the 2026 federal standard deduction and additional 65+ amounts (Rev. Proc. 2025-32)",
    "Form 40 Standard Deduction Worksheet and line 20 tax worksheet (2025)",
    "Form 39R (2025) Part B line 7 (Social Security) and line 8a-8f (Retirement Benefits Deduction)",
    "Federal Schedule 1-A (2025) Part V, lines 31-37 (Form 40 line 18)"
   ],
   "approximations": [
    "The zero-rate amounts ($4,811 single/MFS, $9,622 MFJ/HOH) and the Retirement Benefits Deduction caps ($48,216 / $72,324) are the 2025 figures, used for 2026 until the 2026 figures are published.",
    "The engine computes the line 20 worksheet to the cent; Form 40 enters whole dollars (differences under $0.50).",
    "The Idaho capital gains deduction (Form 39R line 10, Form CG: 60% of gains on qualifying Idaho property) is not modeled; gains on stocks do not qualify for it.",
    "Itemized deductions, Form 40 credits (lines 21-24) and the refundable grocery credit are not modeled; of the federal Schedule 1-A deductions on line 18 only the senior deduction is modeled."
   ]
  },
  "IL": {
   "status": "a",
   "basis": "backend/tests/test_state_worksheets_1.c replays Form IL-1040 (2025, with the 2026 $2,925 exemption) line by line: line 5 Social Security and retirement subtraction (IRA, pensions, military, conversions), the line 10a and 10b exemption allowance per filer and per 65+ box, and line 12 at 4.95%.",
   "forms_tested": [
    "Form IL-1040 (2025) lines 1-12, with the 2026 exemption amount",
    "IL-1040 instructions (2025) line 5 and line 10 exemption chart",
    "Publication 120, Retirement Income"
   ],
   "approximations": [
    "The exemption is not removed above $250,000 / $500,000 of income.",
    "The form is in whole dollars; the engine keeps cents, so results can differ by under $1."
   ]
  },
  "IN": {
   "status": "a",
   "basis": "Scenarios replay Form IT-40 lines 1-9 with Schedule 2 (Social Security line 5, military code 632), Schedule 3 (lines 1, 4, 5 incl. the $40,000 / MFS $20,000 test) and Schedule CT-40 lines 1-3, using the TY2025 forms with the 2026 2.95% rate from DN #1 (tests/test_state_worksheets_2.c).",
   "forms_tested": [
    "Form IT-40 lines 1-9 (TY2025, 2.95% for 2026)",
    "Schedule 2 line 5 and line 11 code 632",
    "Schedule 3 lines 1, 4, 5",
    "Schedule CT-40 lines 1A-3",
    "backend/tests/test_state_worksheets_2.c"
   ],
   "approximations": [
    "County tax uses the 1.75% population-weighted average of the 92 county rates unless localTaxRate is supplied.",
    "The civil service annuity deduction (code 601: up to $16,000 at 62+, less Social Security) is not modeled; a federal civil service annuity is taxed in full (worksheet finding IN-P2).",
    "The refundable Unified Tax Credit for the Elderly (federal AGI under $10,000) is not modeled; it is a Schedule 5 payment credit, not a reduction of the tax.",
    "Line 8 and the county tax are not rounded to whole dollars as the form requires (differences under $1).",
    "Dependent exemptions ($1,000, $1,500 child, $3,000 adopted) are not carried; head of household gets the $1,000 personal exemption only."
   ]
  },
  "KS": {
   "status": "a",
   "basis": "16 scenarios run through the JSON API follow Form K-40 lines 1-8 (2025 booklet IP25, whose amounts are statutory for 2026), with Schedule S lines A10 and A14, the Tax Table midpoint rows and the Tax Computation Worksheet; 8 more head-of-household and 65+ scenarios (formerly pending findings, resolved by engine 1.5.0) are asserted too.",
   "forms_tested": [
    "Form K-40 lines 1-8 (2025 IP25 booklet; 2026 amounts statutory, unchanged)",
    "Kansas Schedule S Part A lines A10 (Social Security) and A14 (KPERS / federal civil service / military retirement)",
    "2025 Kansas Tax Table (midpoint rows, taxable income to $100,000)",
    "2025 Tax Computation Worksheet (over $100,000)",
    "K-40 Worksheet - Standard Deduction for People 65 or Older and/or Blind",
    "backend/tests/test_state_worksheets_2.c"
   ],
   "approximations": [
    "Line 8 is the exact K.S.A. 79-32,110 schedule, not the $50-row tax table or the whole-dollar computation worksheet (at most $1.40 apart).",
    "pensionPublic is treated as fully exempt, as for KPERS, federal civil service and the other Schedule S line A14 plans; public pensions from other states' systems are taxable in Kansas and should be entered as pensionPrivate."
   ]
  },
  "KY": {
   "status": "a",
   "basis": "A unit test pins the $31,110 exclusion drawn by a Roth conversion, following Schedule P.",
   "forms_tested": [
    "Schedule P"
   ],
   "approximations": [
    "Pre-1998 government service that can exceed the $31,110 cap is not modeled."
   ]
  },
  "LA": {
   "status": "a",
   "basis": "Golden rows follow the IT-540 instructions' Schedule E code 06E definition of retirement income, including per-spouse rows.",
   "forms_tested": [
    "IT-540 instructions, Schedule E code 06E"
   ],
   "approximations": [
    "The $12,000 exemption is the enacted floor; Louisiana indexes it from 2026 but has not published the 2026 figure."
   ]
  },
  "MA": {
   "status": "a",
   "basis": "Form 1 replayed line by line (2025 Form 1 and instructions with the TY2026 4% surtax threshold of $1,107,750): exemptions lines 2a/2c, exempt contributory/military pensions line 4, Schedule X line 2 IRA and conversions, the line 22 tax table and 5% rate, Schedule D line 24, Schedule 4% Surtax; 17 scenarios asserted in test_state_worksheets_2.c, 5 pending findings.",
   "forms_tested": [
    "Form 1 (2025) lines 2a, 2c, 3, 4, 9, 10, 11a/11b, 16-22, 23a, 24, 27, 28a, 28b, 29",
    "Form 1 tax table at the 5.0% rate (line 21 up to $24,000)",
    "Schedule X line 2 worksheet (IRA/Keogh and Roth conversion distributions)",
    "Schedule D line 24 (long-term gains at 5%)",
    "Schedule 4% Surtax (TY2026 threshold $1,107,750)",
    "Line 27 Massachusetts AGI worksheet (No Tax Status)",
    "Line 29 Limited Income Credit worksheet",
    "backend/tests/test_state_worksheets_2.c"
   ],
   "approximations": [
    "The line 22 tax table (line 21 up to $24,000) is not used; the engine applies 5% to the exact amount (at most $1.50 from the table).",
    "IRA distributions and conversions are taxed in full: Massachusetts-taxed contributions (Schedule X line 2 worksheet line 2) are not known to the engine.",
    "The line 11 deduction for Social Security, Medicare and retirement-system contributions on wages (up to $2,000 per spouse) is not modeled.",
    "Short-term capital gains are taxed at 5%, not the 8.5% of Form 1 line 23a.",
    "No Tax Status and the Limited Income Credit are not modeled."
   ]
  },
  "MD": {
   "status": "a",
   "basis": "Worksheet-tested: 22 scenarios through state_tax_json_handle() replay the 2025 Form 502 line by line with the official 2026 figures ($3,400 single deduction, $40,600 pension exclusion): Worksheet 13A per-spouse columns with the Social Security offset, Chart 10A exemption steps at $100,000/$150,000, the Tax Table midpoint rows and Computation Worksheet Schedules I/II, military code u, Form 502CG line 21b and line 28 local tax; each asserted against the form's whole-dollar line 34 and to the cent against Schedule I/II (tests/test_state_worksheets_2.c).",
   "forms_tested": [
    "Form 502 (2025) lines 1-34 with 2026 figures",
    "Pension Exclusion Computation Worksheet 13A (both columns)",
    "Exemption Amount Chart 10A",
    "2025 Maryland Tax Table (midpoint rows) and Tax Computation Worksheet Schedules I and II (17A)",
    "Form 502CG line 9 / Form 502 lines 20a-21b",
    "Instruction 13 code u (military retirement, TB-51)",
    "Form 502 line 28 local tax",
    "backend/tests/test_state_worksheets_2.c"
   ],
   "approximations": [
    "County tax uses the 3.12% population-weighted average of the 24 local rates unless localTaxRate is supplied.",
    "The Senior Tax Credit (§10-754; Form 502CR Part M: $1,000 single / $1,750 joint or HOH, $1,000 if one spouse is 65+, FAGI at most $100,000 / $150,000) is not modeled; 65+ filers under those limits are overstated by up to the credit.",
    "The two-income subtraction (Form 502 line 14, Worksheet 13D, up to $1,200 when both spouses have income) is not modeled.",
    "The joint/head-of-household standard deduction stays at the 2025 $6,700; §10-217(c) indexing makes the 2026 figure $6,800 or $6,850, not yet published.",
    "With a spouse object, household Social Security is split 50/50 for each spouse's Worksheet 13A offset; Maryland uses each spouse's own benefits."
   ]
  },
  "ME": {
   "status": "a",
   "basis": "Golden rows follow the Form 1040ME instructions, including the Schedule 1S pension deduction and its conversion rule.",
   "forms_tested": [
    "Form 1040ME instructions, Schedule 1S",
    "Maine 2026 individual income tax rate schedules (May 2026)"
   ],
   "approximations": [
    "Head of household uses the single income limit for the pension deduction phase-out.",
    "Early IRA and plan distributions that Maine excludes from the deduction are not separated.",
    "The pension deduction phase-out thresholds ($125,000 / $250,000) are the 2025 figures; Maine indexes them after 2025 but has not published 2026 amounts."
   ]
  },
  "MI": {
   "status": "a",
   "basis": "16 JSON-API scenarios replay the 2025 MI-1040, Schedule 1 and Form 4884 (Worksheet 3.3, Section A) with the official 2026 figures ($5,900 exemption, $67,610 / $135,220 limit, 100% phase-in); 6 further form-vs-engine differences are pending in the findings file.",
   "forms_tested": [
    "MI-1040 lines 9a, 10, 16, 17 (2025 form, 2026 figures)",
    "Schedule 1 lines 11, 14, 27",
    "Form 4884 Worksheet 3.3 (Section D) lines 1-6, 2026 phase-in at 100%",
    "Form 4884 Section A (born before 1946), private limit",
    "Schedule 1 line 26 / Worksheet 2 (Tier 3 standard deduction) compared against line 27",
    "backend/tests/test_state_worksheets_2.c"
   ],
   "approximations": [
    "Born-before-1946 filers: public pensions are capped with private ones at $67,610 / $135,220; Michigan leaves their public pensions unlimited (Form 4884 Section A).",
    "The born-before-1946 interest, dividend and capital-gain subtraction (Schedule 1 line 28) is not modeled.",
    "The Tier 2 / Tier 3 Michigan Standard Deduction ($20,000 / $40,000 against all income at 67+, elective against the retirement subtraction; for 2026-2028 not reduced by Social Security) is not modeled.",
    "IRA distributions before age 59 1/2 draw the retirement subtraction; Michigan qualifies IRA distributions only after 59 1/2.",
    "The non-qualifying plan types (457, TSP, unmatched 401(k)/403(b) employee contributions), the public-safety full exemption and the SSA-exempt-employment limits are not modeled.",
    "Head of household files as single with the filer's own exemption only; the API carries no dependents."
   ]
  },
  "MN": {
   "status": "a",
   "basis": "18 worksheet scenarios replay Form M1 lines 1-10 (standard deduction table with the 65+ boxes, tax table midpoint method below $86,800, rate schedules above) with Schedule M1M lines 12 (Worksheet for line 12, simplified and alternate methods), 25 (military) and 29 (Schedule M1QPEN), on the TY2025 forms with the TY2026 inflation-adjusted amounts substituted; all match within the form's whole-dollar rounding, and 3 PENDING cases record where the engine departs from the form.",
   "forms_tested": [
    "Form M1 lines 1, 4, 7, 8, 9, 10 (TY2025 form, TY2026 amounts)",
    "M1 booklet Standard Deduction Table for line 4 (65-or-older boxes)",
    "M1 tax table ($100 rows, midpoint method) and Tax Rate Schedules (single, MFJ, MFS, HOH)",
    "Schedule M1M Worksheet for line 12 (Social Security subtraction, steps 1-30)",
    "Schedule M1M line 25 (military retirement pay)",
    "Schedule M1QPEN lines 1-10 (qualified public pension subtraction)",
    "Schedule M1R lines 1-13 (PENDING case)",
    "M1 booklet Worksheet A for line 4 (PENDING case)",
    "backend/tests/test_state_worksheets_2.c"
   ],
   "approximations": [
    "The standard-deduction limitation above $244,400 of income is not modeled.",
    "The 1% tax on net investment income above $1 million is not modeled.",
    "The Schedule M1R subtraction for filers 65 or older or disabled ($9,600 single / $12,000 MFJ / $6,000 MFS, less nontaxable Social Security and half of AGI over $14,500 / $18,000 / $9,000) is not modeled; low-income 65+ filers without much Social Security are over-taxed.",
    "The alternate Social Security subtraction (Worksheet for line 12, step 28: $5,840 MFJ / $4,560 single, HOH / $2,920 MFS, reduced 20% of provisional income over $88,630 / $69,250 / $44,315) is not modeled; only the simplified subtraction is.",
    "The tax table's $100-row midpoint and the form's whole-dollar rounding are not applied; the engine taxes line 9 on the rate schedule to the cent (at most about $3.90 from the table figure)."
   ]
  },
  "MO": {
   "status": "a",
   "basis": "Golden and unit tests follow Form MO-A Part 3 Sections A, B and C line by line, including the per-spouse columns.",
   "forms_tested": [
    "Form MO-A Part 3, Sections A, B and C"
   ],
   "approximations": [
    "The income tests use an income total that includes capital gains; Missouri adjusted gross income now excludes them.",
    "A Roth conversion does not draw the $6,000 private-pension exemption (the conservative reading of an unsettled question)."
   ]
  },
  "MS": {
   "status": "a",
   "basis": "19 worksheet scenarios replay Form 80-105 lines 8-17 and the Schedule of Tax Computation (per-column $10,000 0% band) at the 2026 rate of 4% (2025 instructions, 2026 rate substituted), all exact to the cent; 3 PENDING disagreements are recorded in the group-2 findings file.",
   "forms_tested": [
    "Form 80-105 lines 8-12 (exemptions, age 65 $1,500), 13-17 (2025 form, 2026 rate 4%)",
    "Schedule of Tax Computation, columns A and B (joint and combined returns)",
    "Form 80-105 line 46 (retirement income exempt; early distributions taxable)",
    "Form 80-105 line 40 (capital gains at ordinary rates)",
    "backend/tests/test_state_worksheets_2.c"
   ],
   "approximations": [
    "The age gate for distributions is 60, a whole-year stand-in for the plan's 59½.",
    "A head of family gets the $8,000 status exemption only; Form 80-105 adds the $1,500 exemption for the dependent the status requires ($9,500).",
    "A 65+ married-filing-separately filer gets the whole $1,500 age exemption; the form halves the couple's total exemptions, so it is $750 when the other spouse is under 65.",
    "On a joint return the $10,000 0% band is split by each spouse's share of all retirement distributions, not by whose distributions remain taxable; when one spouse's distributions are exempt by age and the other's are early, the band is overstated."
   ]
  },
  "MT": {
   "status": "a",
   "basis": "A golden row follows Form 2 line 3 (federal taxable income less federal deductions).",
   "forms_tested": [
    "Form 2 line 3"
   ],
   "approximations": [
    "The senior subtraction is the 2025 indexed amount ($5,660), used for 2026 until the 2026 figure is published."
   ]
  },
  "NC": {
   "status": "a",
   "basis": "16 worksheet scenarios replay Form D-400 lines 6-15 with Schedule S lines 19 (Social Security) and 21 (military retirement), at the 2026 rate of 3.99% (2025 forms, 2026 rate substituted); every scenario matches the unrounded product to the cent.",
   "forms_tested": [
    "Form D-400 lines 6, 9, 11, 12a-12b, 14, 15 (2025 form, 2026 rate 3.99%)",
    "D-400 Schedule S Part B lines 19, 21, 41",
    "D-401 NC Standard Deduction Chart (single, MFJ, MFS, HOH)",
    "backend/tests/test_state_worksheets_2.c"
   ],
   "approximations": [
    "The Bailey-settlement deduction (Schedule S line 20: NC state/local and federal retirees with five or more years of creditable service by August 12, 1989) is not modeled; such retirees' public pensions are taxed.",
    "Military retirement pay is deducted in full (Schedule S line 21), assuming 20+ years of service or a medical retirement.",
    "The D-400 rounds line 15 to whole dollars; the engine returns the unrounded product."
   ]
  },
  "ND": {
   "status": "a",
   "basis": "Engine 1.2.0 tests follow the 2026 ND-1ES rate schedules for single, joint and head of household.",
   "forms_tested": [
    "ND-1ES (2026) rate schedules"
   ],
   "approximations": []
  },
  "NE": {
   "status": "a",
   "basis": "Engine 1.2.0 tests follow the 2026 Form 1040N-ES rate schedules, including head of household.",
   "forms_tested": [
    "Form 1040N-ES (2026) rate schedules"
   ],
   "approximations": []
  },
  "NH": {
   "status": "none",
   "basis": "No broad personal income tax; the engine returns zero, and the golden scenarios include no-tax rows.",
   "forms_tested": [],
   "approximations": []
  },
  "NJ": {
   "status": "a",
   "basis": "Engine 1.2.0 tests follow the NJ-1040 pension exclusion worksheet (band percentage of the whole pension) and Tables A and B.",
   "forms_tested": [
    "NJ-1040 instructions, pension exclusion worksheet; Tax Rate Tables A and B"
   ],
   "approximations": []
  },
  "NM": {
   "status": "a",
   "basis": "22 scenarios in backend/tests/test_state_worksheets_3.c replay the TY2025 PIT-1, PIT-ADJ and PIT-TRT line by line (2026 federal standard deduction substituted) through the JSON API.",
   "forms_tested": [
    "PIT-1 lines 9, 12, 14, 15, 17 and 18",
    "PIT-1 line 14 worksheet (low- and middle-income exemption)",
    "PIT-ADJ line 13 Table 1 (65 or older), line 16 (net capital gains), line 24 (armed forces retirement), line 25 Table 2 (Social Security)",
    "PIT-TRT tax rate table (midpoint rows) and its over-$100,000 schedule"
   ],
   "approximations": [
    "The 40% deduction for gain on the sale of a New Mexico business is not modeled.",
    "Married filing separately gets the full $2,500 net-capital-gain deduction; PIT-ADJ line 16 allows one-half of the joint deduction ($1,250).",
    "The line 14 low- and middle-income exemption counts only the filer and spouse; dependents (including a head of household's qualifying dependent) are not an input.",
    "Tax is the exact rate schedule on taxable income; the PIT-TRT table (midpoint of $100 rows, whole dollars) differs by at most $2.95 below $100,000, and above $100,000 its bases are $2.00 ($2.50 MFS) below the statutory schedule."
   ]
  },
  "NV": {
   "status": "none",
   "basis": "No broad personal income tax; the engine returns zero, and the golden scenarios include no-tax rows.",
   "forms_tested": [],
   "approximations": []
  },
  "NY": {
   "status": "a",
   "basis": "Engine 1.2.0 tests follow the 2026 IT-2105-I tax rate schedules and recapture worksheets, including the head-of-household schedule.",
   "forms_tested": [
    "IT-2105-I (2026) rate schedules and worksheets"
   ],
   "approximations": [
    "The public-pension input is read as a New York or federal government pension; other states' government pensions do not qualify in New York."
   ]
  },
  "OH": {
   "status": "a",
   "basis": "backend/tests/test_state_worksheets_3.c replays the IT 1040 (2025 booklet with the 2026 R.C. 5747.02 schedule and $500,000 cutoffs) line by line, including the joint filing credit, through the API.",
   "forms_tested": [
    "IT 1040 lines 1-5, 7, 8a (2026 schedule: $332 plus 2.75% over $26,050)",
    "IT 1040 line 4 exemption table ($2,400 / $2,150 / $1,900 by MAGI)",
    "Ohio Schedule of Adjustments lines 16 (taxable Social Security) and 34 (uniformed services retirement income)",
    "Ohio Schedule of Credits line 12 (joint filing credit, 5% / 10% / 15% bands)"
   ],
   "approximations": [
    "Ohio's retirement income credit (up to $200), senior citizen credit ($50) and $20-per-exemption credit are not modeled.",
    "The exemption amount is tiered on federal-style income that still includes taxable Social Security and military retirement pay; Ohio tiers on its own MAGI, which excludes both.",
    "The joint filing credit is allowed up to $750,000 of income (the 2025 limit); for 2026 Ohio allows it only below $500,000.",
    "The joint filing credit is taken on the tax before the retirement, senior and exemption credits that precede it on the form.",
    "The per-exemption amounts are 2025's; Ohio indexes them each August and the 2026 figures were not yet published.",
    "The engine does not round lines to whole dollars as the form does (differences under $1)."
   ]
  },
  "OK": {
   "status": "a",
   "basis": "Golden and unit tests follow Schedule 511-A line 6, including the per-person exclusion.",
   "forms_tested": [
    "Form 511 Schedule 511-A line 6"
   ],
   "approximations": []
  },
  "OR": {
   "status": "a",
   "basis": "backend/tests/test_state_worksheets_3.c replays Form OR-40 lines 7-25 (2025 booklet, 2026 figures): tax table midpoint method and rate charts S/J, the federal tax liability subtraction worksheet with Table 9, and the exemption credit worksheet.",
   "forms_tested": [
    "Form OR-40 lines 7, 10, 11, 15, 17, 19, 20, 25 (2025 instructions, 2026 figures from the 2026 withholding formulas)",
    "OR-40 tax tables Column S / Column J (midpoint method) and tax rate charts S / J",
    "Federal tax liability subtraction worksheet lines 1-12 and Publication OR-17 Table 9",
    "Exemption credit worksheet (line 25)",
    "Publication OR-17 retirement income credit worksheet (OR-ASC code 811) — pending cases only"
   ],
   "approximations": [
    "The retirement income credit (ORS 316.157; age 62+, household income under $22,500 / $45,000) is not modeled.",
    "The engine applies the exact rate schedule; below $50,000 of taxable income Oregon's tax table (band midpoint) differs by up to about $5, and the return rounds to whole dollars."
   ]
  },
  "PA": {
   "status": "a",
   "basis": "Scenarios replay the 2025 PA-40 (lines 1a, 5, 9, 11, 12), its IRA, pension and Social Security instructions and Schedule SP; tests/test_state_worksheets_3.c.",
   "forms_tested": [
    "PA-40 lines 1a, 5, 9, 11, 12 (3.07% of adjusted PA taxable income)",
    "PA-40 instructions: IRA, eligible-plan pension, military and Roth-conversion treatment",
    "PA-40 Schedule SP Eligibility Income Tables 1 and 2 (cliff edge)"
   ],
   "approximations": [
    "Distributions before 59½ are excluded like later ones; Pennsylvania taxes the earnings part of an early distribution.",
    "Schedule SP Tax Forgiveness is not modeled: a household whose PA-taxable income (Social Security and retirement income excluded) is at most $6,500 single / $13,000 married, plus $9,500 per dependent, owes nothing, with partial forgiveness up to $2,250 above; the engine charges the full 3.07%."
   ]
  },
  "RI": {
   "status": "a",
   "basis": "Scenarios replay the RI-1040 (lines 1-8), Schedule M lines 1s/1t/1v, the Taxable Social Security Income Worksheet, the tax table (midpoint method) and computation worksheet with ADV 2025-22 2026 figures; tests/test_state_worksheets_3.c.",
   "forms_tested": [
    "RI-1040 lines 1-8 (2025 form, 2026 figures from ADV 2025-22)",
    "RI Schedule M lines 1s, 1t, 1v",
    "Taxable Social Security Income Worksheet (Schedule M line 1s), incl. line 10 per-spouse share",
    "RI-1040 instructions line 1t pension/annuity modification table ($50,000 per person, IRAs excluded)",
    "RI Tax Table (midpoint method) and Tax Computation Worksheet",
    "Standard Deduction and Exemption Worksheets (phase-out; pending)"
   ],
   "approximations": [
    "Social Security and pension modification thresholds are the latest published (2025) amounts.",
    "The standard deduction and exemption are not phased out above $261,000 of modified AGI (fully gone above $290,800).",
    "The Social Security modification is allowed at AGI equal to the limit; the worksheet requires AGI less than the limit.",
    "With one spouse at full retirement age, the Social Security modification assumes the benefits are split evenly between spouses (the API carries household benefits only).",
    "Tax is the exact rate schedule; below $100,000 of taxable income the return uses the tax table (midpoint of a $50 row, whole dollars), a difference of at most $1.69."
   ]
  },
  "SC": {
   "status": "a",
   "basis": "Scenarios replay the 2025 SC1040 (lines 1, i, o, p-1 to p-5, q-1, q-2, 5, 6) and its p/q worksheets with the Act 110 figures from SC Information Letter #26-20 (federal AGI start, SCIAD, 1.99%/5.21%), and the SC1040TT table method; tests/test_state_worksheets_3.c.",
   "forms_tested": [
    "SC1040 lines 1, i, o, 5, 6 with the 2026 SCIAD and tax computation (SC Information Letter #26-20)",
    "SC1040 instructions worksheets for lines p-1/p-2 (retirement deduction), p-4/p-5 (military) and q-1/q-2 (age 65 and older deduction)",
    "SC1040TT tax table (row-midpoint method, 2025 construction applied to the 2026 rates) and Tax Rate Schedule"
   ],
   "approximations": [
    "Tax is computed at the exact rates; below $100,000 South Carolina uses a tax table on $50/$100 rows, so the form's whole-dollar tax can differ by up to about $3.",
    "The two wage earner credit (0.7% of the lower-earning spouse's earned income up to $50,000, at most $350) is not modeled.",
    "The under-65 $3,000 retirement deduction is allowed on IRA distributions before 59½; South Carolina denies it on distributions subject to the federal premature-distribution penalty."
   ]
  },
  "SD": {
   "status": "none",
   "basis": "No broad personal income tax; the engine returns zero, and the golden scenarios include no-tax rows.",
   "forms_tested": [],
   "approximations": []
  },
  "TN": {
   "status": "none",
   "basis": "No broad personal income tax; the engine returns zero, and the golden scenarios include no-tax rows.",
   "forms_tested": [],
   "approximations": []
  },
  "TX": {
   "status": "none",
   "basis": "No broad personal income tax; the engine returns zero, and the golden scenarios include no-tax rows.",
   "forms_tested": [],
   "approximations": []
  },
  "UT": {
   "status": "a",
   "basis": "Scenarios replay the TC-40 tax and taxpayer tax credit lines 9-22 and the TC-40A Social Security (AH) and military retirement (AJ) credit worksheets, 2025 forms with the 2026 rate and federal deductions; tests/test_state_worksheets_3.c.",
   "forms_tested": [
    "TC-40 lines 9-10 and taxpayer tax credit lines 12, 16-20, 22",
    "TC-40A code AH Social Security Benefits Credit worksheet (lines 1-13)",
    "TC-40A code AJ Military Retirement Credit worksheet"
   ],
   "approximations": [
    "The taxpayer tax credit phase-out runs on income that leaves out the Social Security the SS credit covers; the TC-40 phases it out on Utah taxable income including all taxable Social Security, so tax is understated by up to 1.3% of that Social Security while the taxpayer credit lasts.",
    "The $450 retirement credit for filers born on or before 1952 is not modeled.",
    "The taxpayer-credit phase-out bases are the 2025 amounts ($18,213 / $36,426 / $27,320); 2026's indexed amounts are not yet published.",
    "The military retirement credit uses the 2026 rate of 4.45% by inference from the 2025 worksheet (0.045 = the 2025 rate); the 2026 text of 59-10-1043 was not fetched."
   ]
  },
  "VA": {
   "status": "a",
   "basis": "Golden and unit tests follow the Form 760 Age Deduction Worksheet (lines 9 to 15).",
   "forms_tested": [
    "Form 760 Age Deduction Worksheet"
   ],
   "approximations": [
    "Filers born on or before January 1, 1939 keep the full age deduction regardless of income; the engine income-tests everyone.",
    "Married filing separately is tested against the single $50,000 limit rather than the couple's combined income."
   ]
  },
  "VT": {
   "status": "a",
   "basis": "Scenarios replay the 2025 IN-111 (lines 1-8, tax table and rate schedules), the Schedule IN-112 retirement and military exemption worksheets and Schedule IN-153 with the 2026 schedules and $5,400 exemption; tests/test_state_worksheets_3.c.",
   "forms_tested": [
    "Form IN-111 lines 1-8 (2026 rate schedules X, Y-1, Y-2, Z; tax table midpoint method; 3%-of-AGI minimum tax)",
    "Schedule IN-112 Retirement Income Exemption Worksheet (Social Security and CSRS election, lines 4-12)",
    "Schedule IN-112 Military Retirement Income Exemption Worksheet (lines 4-10)",
    "Schedule IN-153 Part I and Part III lines 1, 9, 21 (flat $5,000 exclusion)"
   ],
   "approximations": [
    "The 40% exclusion for qualifying business assets is not modeled.",
    "The capital gains exclusion is not limited to 40% of federal taxable income (IN-153 line 20); it binds only below $12,500 of federal taxable income.",
    "The exemption worksheets' two-decimal rounding of the phase-out ratio is not applied (at most 0.005 of the benefit).",
    "The 2026 standard deduction ($7,850 / $15,700) is unpublished and unverified; the head-of-household deduction ($11,450) and the 65+ amount ($1,250) are the 2025 figures.",
    "A head of household gets one personal exemption; a dependent's exemption is not given (the API has no dependent input)."
   ]
  },
  "WA": {
   "status": "none",
   "basis": "No income tax. The capital-gains excise (RCW 82.87) is pinned by an exact unit test.",
   "forms_tested": [],
   "approximations": [
    "The excise standard deduction is the 2025 amount ($278,000), used for 2026 until the 2026 amount is published.",
    "Only brokerage long-term gains are entered; the excise's exemptions for retirement-account and real-estate gains are outside the inputs."
   ]
  },
  "WI": {
   "status": "a",
   "basis": "Engine 1.2.0 tests follow the 2026 Form 1-ES standard-deduction table, including the head-of-household and MFS rows.",
   "forms_tested": [
    "Form 1-ES (2026) standard deduction table"
   ],
   "approximations": [
    "The $5,000 subtraction for filers 65 and older with federal AGI under $15,000 ($30,000 joint) is not modeled."
   ]
  },
  "WV": {
   "status": "a",
   "basis": "A unit test follows the IT-140 Rate Schedule II for married filing separately.",
   "forms_tested": [
    "IT-140 Tax Rate Schedule II"
   ],
   "approximations": []
  },
  "WY": {
   "status": "none",
   "basis": "No broad personal income tax; the engine returns zero, and the golden scenarios include no-tax rows.",
   "forms_tested": [],
   "approximations": []
  }
 }
}