State tax docs / States
State tax engine rules by state
All 51 jurisdictions the engine carries (50 states and the District of Columbia). Each page sets out the rules exactly as the engine applies them for tax year 2026, with the official source for every rule and the state's verification status.
| Jurisdiction | Code | Top rate (single) | Social Security rule | Retirement income (single) | Verification |
|---|---|---|---|---|---|
| Alabama | AL | 5% | exempt | capped $6,000 | Worksheet-tested |
| Alaska | AK | none | n/a | not taxed | No income tax |
| Arizona | AZ | 2.5% | exempt | taxed | Statute and instructions cited |
| Arkansas | AR | 3.7% | exempt | capped $6,000 | Statute and instructions cited |
| California | CA | 12.3% | exempt | taxed | Statute and instructions cited |
| Colorado | CO | 4.4% | age_banded_subtraction | capped ($24,000 at 65+) | Worksheet-tested |
| Connecticut | CT | 6.99% | capped_25_percent | income-tested % | Worksheet-tested |
| Delaware | DE | 6.6% | exempt | capped $12,500 | Worksheet-tested |
| District of Columbia | DC | 10.75% | exempt | taxed | Worksheet-tested |
| Florida | FL | none | n/a | not taxed | No income tax |
| Georgia | GA | 4.99% | exempt | capped $65,000 | Statute and instructions cited |
| Hawaii | HI | 11% | exempt | taxed | Statute and instructions cited |
| Idaho | ID | 5.3% | exempt | taxed | Statute and instructions cited |
| Illinois | IL | 4.95% | exempt | excluded | Statute and instructions cited |
| Indiana | IN | 2.95% | exempt | taxed | Statute and instructions cited |
| Iowa | IA | 3.8% | exempt | excluded from 55 | Statute and instructions cited |
| Kansas | KS | 5.58% | exempt | taxed | Statute and instructions cited |
| Kentucky | KY | 3.5% | exempt | capped $31,110 | Worksheet-tested |
| Louisiana | LA | 3% | exempt | capped $12,000 | Worksheet-tested |
| Maine | ME | 7.15% | exempt | capped $49,824 | Worksheet-tested |
| Maryland | MD | 6.5% | exempt | capped $40,600 | Statute and instructions cited |
| Massachusetts | MA | 5% | exempt | taxed | Statute and instructions cited |
| Michigan | MI | 4.25% | exempt | capped $67,610 | Statute and instructions cited |
| Minnesota | MN | 9.85% | stepped_subtraction | taxed | Statute and instructions cited |
| Mississippi | MS | 4% | exempt | excluded from 60 | Statute and instructions cited |
| Missouri | MO | 4.7% | exempt | capped $6,000 | Worksheet-tested |
| Montana | MT | 5.65% | federal_conformity | taxed | Worksheet-tested |
| Nebraska | NE | 4.55% | exempt | taxed | Worksheet-tested |
| Nevada | NV | none | n/a | not taxed | No income tax |
| New Hampshire | NH | none | n/a | not taxed | No income tax |
| New Jersey | NJ | 10.75% | exempt | capped $75,000 | Worksheet-tested |
| New Mexico | NM | 5.9% | full_above_threshold | taxed | Statute and instructions cited |
| New York | NY | 10.9% | exempt | capped $20,000 | Worksheet-tested |
| North Carolina | NC | 3.99% | exempt | taxed | Statute and instructions cited |
| North Dakota | ND | 2.5% | exempt | taxed | Worksheet-tested |
| Ohio | OH | 2.75% | exempt | taxed | Statute and instructions cited |
| Oklahoma | OK | 4.5% | exempt | capped $10,000 | Worksheet-tested |
| Oregon | OR | 9.9% | exempt | taxed | Statute and instructions cited |
| Pennsylvania | PA | 3.07% | exempt | excluded | Statute and instructions cited |
| Rhode Island | RI | 5.99% | age_and_agi_test | capped $50,000 | Statute and instructions cited |
| South Carolina | SC | 5.21% | exempt | capped $3,000 | Statute and instructions cited |
| South Dakota | SD | none | n/a | not taxed | No income tax |
| Tennessee | TN | none | n/a | not taxed | No income tax |
| Texas | TX | none | n/a | not taxed | No income tax |
| Utah | UT | 4.45% | credit_phaseout | taxed | Statute and instructions cited |
| Vermont | VT | 8.75% | ratable_phaseout | taxed | Statute and instructions cited |
| Virginia | VA | 5.75% | exempt | age deduction $12,000 | Worksheet-tested |
| Washington | WA | none | n/a | not taxed | No income tax |
| West Virginia | WV | 4.58% | exempt | taxed | Worksheet-tested |
| Wisconsin | WI | 7.65% | exempt | capped $24,000 | Worksheet-tested |
| Wyoming | WY | none | n/a | not taxed | No income tax |
"Top rate" is the highest bracket rate in the single schedule; surtaxes and local taxes are on each state's page. Retirement income shows the single-filer treatment of IRA and private-pension distributions.