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 each rule (3 rules have none yet; they are listed on the verification page) 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 | Worksheet-tested |
| Arkansas | AR | 3.7% | exempt | capped $6,000 | Worksheet-tested |
| California | CA | 12.3% | exempt | taxed | Worksheet-tested |
| 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 | Worksheet-tested |
| Hawaii | HI | 11% | exempt | taxed | Worksheet-tested |
| Idaho | ID | 5.3% | exempt | taxed | Worksheet-tested |
| Illinois | IL | 4.95% | exempt | excluded | Worksheet-tested |
| Indiana | IN | 2.95% | exempt | taxed | Worksheet-tested |
| Iowa | IA | 3.8% | exempt | excluded from 55 | Worksheet-tested |
| Kansas | KS | 5.58% | exempt | taxed | Worksheet-tested |
| Kentucky | KY | 3.5% | exempt | capped $31,110 | Worksheet-tested |
| Louisiana | LA | 3% | exempt | capped $12,324 | Worksheet-tested |
| Maine | ME | 7.15% | exempt | capped $49,824 | Worksheet-tested |
| Maryland | MD | 6.5% | exempt | capped $40,600 | Worksheet-tested |
| Massachusetts | MA | 5% | exempt | taxed | Worksheet-tested |
| Michigan | MI | 4.25% | exempt | capped $67,610 | Worksheet-tested |
| Minnesota | MN | 9.85% | stepped_subtraction | taxed | Worksheet-tested |
| Mississippi | MS | 4% | exempt | pensions excluded; IRAs from 60 | Worksheet-tested |
| 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 | Worksheet-tested |
| New York | NY | 10.9% | exempt | capped $20,000 | Worksheet-tested |
| North Carolina | NC | 3.99% | exempt | taxed | Worksheet-tested |
| North Dakota | ND | 2.5% | exempt | taxed | Worksheet-tested |
| Ohio | OH | 2.75% | exempt | taxed | Worksheet-tested |
| Oklahoma | OK | 4.5% | exempt | capped $10,000 | Worksheet-tested |
| Oregon | OR | 9.9% | exempt | taxed | Worksheet-tested |
| Pennsylvania | PA | 3.07% | exempt | excluded | Worksheet-tested |
| Rhode Island | RI | 5.99% | age_and_agi_test | capped $50,000 | Worksheet-tested |
| South Carolina | SC | 5.21% | exempt | capped $3,000 | Worksheet-tested |
| 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 | Worksheet-tested |
| Vermont | VT | 8.75% | ratable_phaseout | taxed | Worksheet-tested |
| 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.