State tax docs / Updates
Updates, versioning and the changelog
State rules change every year, and most of the change lands between October and January, when states publish the next year's indexed brackets, deductions and caps and their new forms. This page describes how the engine follows those changes.
The annual cycle
- Monitoring (continuous, heaviest October to January). The weekly source check fetches every cited page and flags any whose checked figure has changed or disappeared. A changed figure is the usual first sign of a new year's value. The 304 sources read from an Internet Archive copy do not change, so the check cannot flag a new value for them.
- Research. Each flagged rule is re-read at its official source. Where a state has not yet published a figure the engine keeps the latest published value, and the provenance download marks that source's claim as a prior-year proxy.
- Engine change. The value is changed in the engine source with its citation beside it, and a test pins the new value.
- Gates. The engine suite, the golden scenarios and the docs gate must all pass: the dump is regenerated, the pages are regenerated, and every source's checked value must match the engine.
- Release. The engine, the API and these pages ship together, and the change is recorded below.
Versioning
The engine is at version 1.28.0 for tax year 2026. Each API response carries
engineVersion and taxYear, and so does the engine configuration download. Versions are semantic: a major version
changes the meaning of an input or configuration field; a minor version adds inputs or rules, and may also correct rules found wrong
against their sources; a patch corrects data or a rule. Either can move results for a request that uses none of the new inputs, but
only in the states its changelog entry names: a test runs a large random set of requests in all 51 jurisdictions through the new
engine and a frozen copy of the earlier one, and requires bit-identical results everywhere except the rules the release lists. A new tax year is a new configuration, not an edit of the previous one; corrections within a year are
listed below with their date.
Changelog
| Date | States | Change |
|---|---|---|
| 2026-11-09 | CO, CT, DC, DE, HI, IA, IL, IN, KS, LA, MA, ME, MI, MN, MT, NE, NJ, NM, NY, OK, OR, PA, RI, SC, UT, VA, VT, WI | Engine 1.28.0: in a projection with indexing "law", the state credits that are a percentage of the federal earned income credit for the same taxable year are figured on that year's federal credit: the 2027 amounts Rev. Proc. 2026-35 prints, and for later years the 2026 amounts raised by the projection's factor with the federal rounding. They used the 2026 federal credit in every year. Refundable shares (CO, CT, DC's 85%, DE's refundable option, HI, IA, IL, IN, KS, LA, MA, ME, MI, MT, NE, NJ, NM, NY and New York City, OR, PA, RI, VA's refundable option, VT, WI; Minnesota's investment-income limit) and the nonrefundable ones inside the tax (DE, SC, UT, VA). Pennsylvania head of household, two children, $22,000 of wages: the Working Pennsylvanians Tax Credit $731.60 in 2027 before, $755.20 now (10% of $7,552); $823.60 in 2030 at 3%. Each refundable credit line now names the projected year as its valueYear; credits with their own tables (property tax, renter, grocery, CalEITC and the like) keep theirs, Oklahoma's credit stays 5% of the 2020 federal credit, and indexing "inflation" is unchanged. |
| 2026-11-09 | ME, CO, DC, IA, ID, LA, MD, MO, MT, ND, NM, OH, OK, UT, VT | Engine 1.27.0: a tax year 2027 projection uses the published 2027 federal figures (Rev. Proc. 2026-35) wherever a state's amount is a federal amount by reference, instead of the 2026 figure raised by the projection's inflation factor: the basic standard deduction and its age/blindness additions (Maine's deduction, which becomes the federal one in 2027 under 36 M.R.S. 5124-C(1-D), and the federal deduction amounts CO, DC, IA, ID, LA, MO, MT, ND, NM, UT and VT carry), the earned income credit amounts MD, MO, OH and OK carry, and Oklahoma's 5% of the child tax credit. Maine single at a 3% factor: deduction $16,550 before, $16,600 now. 2028 and later, indexing "inflation", and Missouri's investment-income limit (on its pre-2021 base) are unchanged. |
| 2026-11-05 | MT | Engine 1.26.0: Montana's working military retiree subtraction (Form WMRE, Form 2 Schedule I line 13; MCA 15-30-2120(3)(n), (8), (9)) is calculated for a person the request says is eligible (workingMilitaryRetiree: a Montana resident from June 30, 2023, or a resident before the military pay began, within the five consecutive years): the lesser of half the military retirement pay and the Montana wages and business profit on the return; a military survivor half the benefits at any income. Without the fact, as before, the military pay is taxed as a pension. |
| 2026-11-03 | AL, AR, AZ, CA, CT, DC, DE, GA, HI, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, ND, NE, NJ, NM, NY, OH, OK, OR, PA, SC, UT, VA, VT, WA, WI, WV | Engine 1.25.0 (golden round 11: 21,888 hand-worked 2025 and 2026 returns). Tax year 2025: on a whole-dollar return (the 37 jurisdictions) the amounts you enter are whole dollars too, not only the lines the form computes: each income amount, the federal-return lines the state copies (Form 1040 lines 12e and 13b one by one, the taxable Social Security, the federal tax), and a credit's facts such as the property tax paid, each rounded half a dollar up, with the forms' charts read on the entered amount (PA-40: "show money amounts in whole-dollars"). More lines are written in whole dollars where the forms write them: Pennsylvania's Working Pennsylvanians Tax Credit, New York's IT-213 line 8, Wisconsin Schedule 1 and Form 1NPR line 38, Minnesota's M1MA Part 2 and working family credit lines, Connecticut Schedule 3 line 67, the capital gain inclusion lines of Arkansas, Arizona, South Carolina and Wisconsin, the early-distribution taxes Nebraska, Vermont, Wisconsin and Arkansas figure from the federal Schedule 2 line 8 tax, the printed rate-schedule bases of Oklahoma, Vermont and New York, Oregon's part-year and nonresident charts, Anne Arundel County's tax table, and Detroit's own return; North Dakota and Iowa lines are written to the cent. Both years: New Jersey, Massachusetts, Alabama and Arkansas tax the self-employment profit with no deduction for half the self-employment tax and Michigan adds that deduction back, as the local net-profits taxes do; disability pay received before the plan's minimum retirement age counts as earned income for the earned income credits; Social Security disability counts as disabled for the property-tax and renter credits; Missouri subtracts the business income deduction, and its property tax credit counts Missouri adjusted gross income without the capital gain Missouri exempts; Virginia's 20% earned income credit is only the refundable line, paid below the filing threshold too; Maryland's Form 505 gives no senior credit to a nonresident and applies the income factor to its deductions; worksheet and credit lines of Georgia, Louisiana, Idaho, Hawaii, Kentucky, Michigan, Massachusetts, Minnesota, Indiana, New York, New Jersey, North Carolina, Ohio, South Carolina, Oregon, Oklahoma, North Dakota, New Mexico and Nebraska now follow their forms (each in the library changelog with its form line); Vermont's Child Care Contribution (IN-111 line 21) is in totalTax. Tax year 2026: Oregon's head of household deduction is the published $4,685, South Carolina's dependent exemption is the statute's $5,050 (listed in the new unpublishedFigures until the state prints it), North Carolina applies the federal 0.5% charitable floor, and New Jersey's age-only earned income credit is 40% of the federal childless maximum. |
| 2026-11-02 | AL, AR, AZ, CA, CO, CT, DC, DE, GA, HI, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, ND, NE, NJ, NM, NY, OH, OK, OR, PA, SC, UT, VA, VT, WI, WV | Engine 1.24.0 (golden round 10). Tax year 2025: the returns of Ohio, Arizona, Idaho, Utah, Louisiana, Nebraska, Indiana, Mississippi, North Carolina, Connecticut, Arkansas, Minnesota, Colorado, Kansas, New York, New Mexico, Wisconsin, Hawaii, Massachusetts, Alabama, Oklahoma, South Carolina, Kentucky and the District of Columbia are entered line by line in whole dollars, as their 2025 forms require (the tax line, the worksheet and credit lines, the part-year and nonresident lines; for example Connecticut's "Whole Dollars Only" and Utah's "Round off cents to the nearest whole dollar"), and Maryland's to the cent ("State calculations are rounded to the nearest cent"). Every whole-dollar 2025 line, in these states and the 13 that were already whole-dollar returns (Virginia, Missouri, West Virginia, Delaware, Georgia, Oregon, Montana, Vermont, Maine, Pennsylvania, Michigan, Illinois, California), is now rounded half a dollar up from the exact amount, as the forms say (Virginia: "Amounts less than 50 cents should be rounded down"); the engine rounded to the cent first, which entered an amount ending in 49.5 to 49.99 cents a dollar high. California's and West Virginia's rate-schedule tax keeps the step to the cent their worksheets print. Also for 2025: Oregon's part-year line 45, Montana's Schedule II lines 19 and 24 and its printed Ordinary Income Tax Table (5.9% less $253 / $506 / $380), and Kansas's Tax Computation Worksheet above $100,000 ($87 / $175). Both years: Arkansas gives the $6,000 retirement exemption to employer-plan money at any age (A.C.A. 26-51-307(a)); Maryland's 2% tax on net capital gain income includes the short-term gain (Form 502CG line 1 = Form 502 line 1c); Minnesota's marriage credit and North Dakota's marriage penalty credit count each spouse's federally taxable pensions, IRA money and Social Security, as the forms' worksheets list them; an Arizona part-year or nonresident return takes dependents (the Dependent Tax Credit apportioned by the Arizona income ratio); the District of Columbia's Calculation J finds the lowest tax with the tax tables; New Jersey's 2025 Table B subtracts the printed $1,154.50; computeFederal puts employer-plan distributions on Form 1040 line 5b. Tax-year 2026 answers move only by these last changes (3,499 of 41,453 parity-corpus responses: Maryland +2% of the short-term gain, Minnesota -$761.09 to +$218.68, North Dakota -$312.00 to -$4.67, the District of Columbia -$0.06 to -$5.00, Arkansas -$92.00 to -$330.37; the federal lines of 250 computeFederal responses). |
| 2026-11-01 | AL, AR, CA, CO, DC, DE, HI, KS, MA, MD, ME, MN, ND, NJ, NM, NY, OK, OR, RI, SC, VT, WI, WV | Engine 1.23.0. A nonresident return looks its tax up in the state's tax table, as the state's 2025 nonresident form does, where the request asks for the table (the default for tax years 2025 and 2026 without a projection): Alabama (Form 40NR line 19: "You must figure your tax from the Tax Tables"), Arkansas, California, Colorado, Delaware, Hawaii, Kansas, Massachusetts, Maine, Minnesota, North Dakota, New Mexico, New York, Oklahoma, Rhode Island, South Carolina, Vermont and Wisconsin, whose nonresident forms read the same table as their part-year ones. Maryland's Form 505NR line 2 uses its table only below $50,000 ("If your taxable income on Line 1 is $50,000 or more, use the Maryland Tax Computation Worksheet schedules"; Form 502's table runs to $100,000). New Jersey's NJ-1040NR line 40 lets the filer use the Tax Table or the Tax Rate Schedules below $100,000 ("you can use the New Jersey Tax Table on page 35 or the New Jersey Tax Rate Schedules on page 44"): the engine keeps the schedule, which every filer may use, and lists the table as not modelled. Oregon (OR-40-N: the tax rate charts) and West Virginia (Schedule A: the rate schedule) keep the schedule; the District of Columbia taxes no nonresident. Up to a few dollars a return (a table row's rounding; from -$1.95 to +$3.24 over the parity corpus). rules.taxTable of a Wisconsin part-year or nonresident return now reports the Form 1NPR line 37 amount it looks up (it reported the Wisconsin column's own return; the tax was already the line 37 table's). Full-year resident and part-year tax-year 2026 answers are otherwise unchanged. |
| 2026-11-01 | AL, AR, CA, CO, DC, DE, HI, KS, MA, MD, ME, MN, MO, ND, NJ, NM, NY, OK, OR, RI, SC, VA, VT, WI, WV | Engine 1.22.0. A part-year resident return looks its tax up in the state's tax table, as the state's part-year form does, where the request asks for the table (the default for tax years 2025 and 2026 without a projection): every table state's 2025 part-year form uses its table below the threshold (for example California's 540NR, "The effective tax rate is the tax on total taxable income, taken from the tax table", and North Dakota's Schedule ND-1NR line 22, "Enter tax for the amount on line 21 from Tax Table"), except Oregon (OR-40-P: "Calculate your tax using the applicable formula in the tax rate chart") and West Virginia (Schedule A line 1: "apply the appropriate tax rate schedule"), which keep the rate schedule; Wisconsin's Form 1NPR line 38 now comes from its table too. Up to a few dollars a return (a table row's rounding; at most $3.88 over the parity corpus). A nonresident return keeps the rate schedule. Missouri, a married couple with the same residency in which one spouse has no income of their own: that spouse's MO-NRI percentage multiplies nothing (0% of the couple's Missouri AGI), so the joint return is computed; it was refused. Virginia, tax year 2025: the Spouse Tax Adjustment is figured in whole dollars, as the return is (2025 Form 760 instructions: "All amounts entered on your return must be rounded to the nearest dollar"; STA Worksheet line 11 "Enter the tax from Line 16 on Form 760"): a joint return whose spouse has income of their own came back in fractions of a cent (2,639.975, now 2,640); 2026 unchanged. computeFederal prices the dependents a request gives: the federal return's child tax credit (a dependent 16 or under), credit for other dependents and EIC qualifying children (under 19, a full-time student under 24, or disabled) come from the state request's dependents; the request was refused. The response field texts say tax and totalTax exclude the refundable credits and netTax includes them (compare netTax). Full-year and nonresident tax-year 2026 answers are otherwise unchanged. |
| 2026-10-28 | AL | Engine 1.21.2. Alabama, a married couple whose residency differs (one spouse a full-year resident, the other a part-year resident or nonresident) and who file a joint federal return: Alabama requires separate returns, and the federal income tax deduction on each is the joint federal tax divided by each spouse's federal adjusted gross income over the couple's (2025 Form 40 booklet, Line 12: "the federal income tax liability must be determined by a ratio of each spouse's federal adjusted gross income to total joint federal adjusted gross income"); a part-year spouse's share is then prorated by Alabama AGI over federal AGI, as before. The request with residency.spouse and the joint federal amounts (federalTax, federalNiit, federalRefundableCredits) is now calculated; it was refused. For example wages $80,000 (resident) and $40,000 (spouse, part-year from July 1 with $20,000 of Alabama wages), joint federal tax $12,000 less $600 of refundable credits: the resident deducts $7,600 (two thirds) and owes $3,383, the spouse deducts $1,900 and owes $665, $4,048 in all. computeFederal still computes only the joint federal return, so with it the separate returns stay refused. Tax year 2026 answers of other requests are unchanged. |
| 2026-10-28 | IL, MI, NE, OR, RI, VA | Engine 1.21.1. Nebraska married filing separately is taxed on the separate schedule Nebraska prints, which is the single schedule (2026 Form 1040N-ES: 2.46% to $4,130, 3.51% to $24,760, 4.55% above; the 2025 Tax Calculation Schedule likewise), not half the joint schedule: a few cents a return (married filing separately, 40, wages $33,610: $649.71 for 2026, was $649.76; wages $32,720: $633.30 for 2025, was $633.40). Text only: Oregon's note says a 2025 return is in whole dollars and a 2026 projection keeps the cents; Virginia's no-tax threshold is described as tested on Form 760 line 9, after the age deduction, as the engine has done since 1.8.0; Rhode Island's joint limit of $133,750 is the 2025 RI-1040 instructions' and ADV 2025-22's figure, and Pub 2026-01's $133,500 is a misprint. Tax year 2025 only: a part-year or nonresident return's prorated exemption allowance is in whole dollars in Michigan (Schedule NR line 19, or Worksheet 6 when one spouse is a full-year resident) and Illinois (Schedule NR line 50), like every other line of the two states' 2025 returns. For example an Illinois part-year resident with $33,333 of Illinois wages out of $60,000: line 48 .556, line 50 $2,850 x .556 = $1,584.60, entered as $1,585, so Illinois net income is $31,748 (was $31,748.40); a Michigan part-year resident with the same wages: line 19 $5,800 x 55.555% = $3,222.19, entered as $3,222, taxable income $30,111 (was $30,110.81). Tax year 2026 answers are unchanged. |
| 2026-10-28 | AZ, CA, DC, DE, GA, IL, KY, LA, MA, ME, MI, MO, MT, OR, PA, RI, VA, VT, WI, WV | Engine 1.21.0. With computeFederal and federalItemized, seven more states figure their own itemized deduction from the federal Schedule A: Arizona (Form 140 Schedule A, medical in full, taxes at most $10,000 from 2026; the larger of itemized and standard), Maine (Schedule 2) and Missouri (MO-A Part 2, with the Social Security, Medicare and self-employment taxes of the federal return), each only after federal itemizing; Louisiana (IT-540 line 9D), Massachusetts (Form 1 line 2e) and Vermont (IN-112 line 11) subtract their amount on top of the standard deduction after federal itemizing, and Massachusetts's Schedule Y line 9c charitable deduction applies itemizer or not; Wisconsin's itemized deduction credit (Schedule 1); Oregon's special medical subtraction for a single filer 66 or older who lists no dependents. For example a Missouri married filer filing separately, 67, with $90,000 of wages, $9,000 of property tax, $18,000 of mortgage interest and $15,000 of medical costs pays $2,029.14 for 2026 (MO-A $42,135), was $3,175.24. A married couple that gives each spouse's own amounts is figured as the forms let it file on one return when that is lower: Kentucky Form 740 filing status 2 (each spouse's column with its own standard deduction, the family size credit on the sum; married 66 and 60 with $71,009.61 of ordinary income and military pensions of $36,997.79 and $1,425.66: $2,416.21 for 2026, was $2,533.81) and the District of Columbia's Schedule S Calculation J (each spouse's own income in a column, the deduction allocated for the lowest tax; married 54 and 59 with $61,449.53 of wages, $27,268.04 of other income, $53,333.42 of IRA withdrawals and the spouse's $55,140.18 public pension: $11,012.00, was $12,611.25). Tax year 2025 only: tax and credit lines in whole dollars where the 2025 forms round them (Maine, Vermont, Montana, Virginia, Oregon, Missouri, Delaware, Georgia, West Virginia, California, Pennsylvania, Michigan, Illinois; Michigan's Form 4884 Worksheet 3.3 line 4 is 75% of the limit less military and railroad benefits, rounded, and Illinois's child tax credit is 40% of the rounded Illinois EITC), Rhode Island's tax to the cent, Oregon's OR-40-N line 42 and Missouri's line 33 prorated in whole dollars, Georgia's Schedule 3 line 13 on a separate part-year or nonresident return from the filer's own $12,000; Rhode Island's final 2025 tax table (every row as the October 2025 draft). notModelled lists the seven states' remaining Schedule A items, and says Kentucky's status 2 and DC's Calculation J need the spouse's own amounts. |
| 2026-10-28 | VT, WV | Engine 1.20.1. West Virginia's family tax credit (Schedule FTC-1) tests modified federal AGI, as line 4 of the schedule and W. Va. Code 11-21-22a(d) define it: federal AGI plus the increasing West Virginia modifications (IT-140 line 2) plus the federal tax-exempt interest not already on line 2. It tested federal AGI alone, so West Virginia's own municipal interest never counted: single, $12,000 of interest and $7,000 of West Virginia municipal interest, line 4 $19,000 is above the last row for one person, no credit (tax $223 for 2025, $212 for 2026, was $0). Vermont: on a married-filing-separately return the spouse's 65 or older and blind boxes (IN-111 line 4 uses the federal boxes, which count for the spouse only when the spouse had no income, is not filing and cannot be claimed as a dependent) are listed in notModelled; the filer's own boxes are counted as before. |
| 2026-10-28 | AL, AR, CA, CO, CT, DC, DE, GA, HI, ID, IL, KS, KY, MA, MD, ME, MN, MO, MS, NC, NE, NJ, NM, NY, OK, OR, VA, VT, WI, WV | Engine 1.20.0. Refundable child credits from the dependents input: Massachusetts (Form 1 line 46), Maine (dependent exemption tax credit), New Jersey (line 65), New Mexico (PIT-RC line 25), Oregon (Kids Credit), Vermont (IN-112), Colorado (DR 0104CN; for 2025 also the Family Affordability Tax Credit), Illinois (40% of the Illinois EITC), Maryland (Worksheet 21C) and California (young child tax credit, FTB 3514); for example a New Jersey head of household with $30,000 of wages and a child of 3 gets $1,250 for 2026. Minnesota's Schedule M1CWFC is figured as the form does: the child tax credit for each child under 18 and the older-child amounts only for qualifying older children, one phase-out, no wages needed (it gave the older-child amount for every child: single, $20,000 of wages, a child of 5, 2026: $387.60 plus $1,800, not $1,407.60). With computeFederal and federalItemized, twenty states (AL AR CA DC DE GA HI ID KS KY MD MN MS NC NE NM NY OK OR VA) figure their own itemized deduction from the federal Schedule A and weigh it against the standard deduction, or follow the federal choice where the state does; breakdown.deductionChoice reports it (used is lowIncomeTable when Arkansas's Low Income Tax Table gave the tax); Georgia prorates it on a part-year return (Schedule 3 line 13); a projection that would depend on an itemized cap with no official indexing rule is refused. Fixes for both years: Connecticut's Table E reads the joint column for a qualifying surviving spouse; New York City's household credit for married filing separately is table 6 at household size 2 plus dependents; the New York City EIC rate is read at New York AGI; IT-214 uses Table A when a dependent is 65 or older; Arkansas's Low Income Tax Table is the tax within its limits unless the filer gives up an exclusion or itemizes; DC Schedule H worksheet line 6 is rounded to the dollar; MO-PTS for a claimant who owned part of the year and rented the rest. Tax year 2025 only: Wisconsin's standard deduction table, Schedule H Tables A and B and school property tax credit tables, and Minnesota's Renter's Credit Table, as the forms prescribe; tax lines in whole dollars where the 2025 instructions round them (VA, MO, WV, DE, CA, OR, GA). notModelled lists updated to match. |
| 2026-10-27 | CO, CT, MN, MO, MT, OH, OK, SC, UT | Engine 1.19.0: where a 2025 form prints the answer, the engine gives it. Missouri's Property Tax Credit (MO-PTS line 14) is read from the 2025 Property Tax Credit Chart, which the form says must be used, on whole-dollar lines 10 and 13 (the chart's own examples: $19,360 and $225 give $8; $23,980 and $525 give $16); before, the paid amount less a percentage of the exact income gave cents the chart does not. Oklahoma's earned income credit is 5% of the 2020 federal EIC Table amount the 2025 Form 511-EIC looks up, starred cells included (the table's example: $2,455 with one child is $842, a credit of $42.10). Minnesota's 2025 marriage credit is the Schedule M1MA Table for Line 8 amount when the lesser earner's income is under $123,000, and none under the form's $31,000 and $48,000 thresholds; the formula stays above. Colorado's 2025 TABOR State Sales Tax Refund (DR 0104 line 38: $19 to $59 single, twice that joint, by modified AGI) is a refundable line of a full-year resident's return; none is forecast for 2026. Connecticut's 2025 Tax Calculation Schedule line 4 is rounded to whole dollars as Table B's printed examples are ($32,998 at $525,000). A 2025 South Carolina return of someone 65 or older shows the retirement deduction (line p) and the age 65 deduction (line q) as the form splits them; the total was already right. South Carolina's printed $642 rate-schedule constant was already used; two tests that expected the exact-bracket $5,418.30 now expect the printed $5,418. Not-modelled lists: Utah's itemizer credit base, Montana's itemizer add-back and Ohio's earned income credit are computed and no longer listed (Ohio's credit has had no 50%-of-tax limit since 2019); Montana's federal-deduction item now says what computeFederal carries; South Carolina (a person with both own-plan and surviving-spouse retirement income) and Ohio (line 34's share of a federal civil service pension, which needs the total years of federal service) are now listed. Tax-year-2026 answers change only in those not-modelled items. |
| 2026-10-27 | CT, ME, MN, NE, NM, OK, RI, VA, VT, WV | Engine 1.18.0, second group: seven more states' tax tables, 23 jurisdictions and New York City's resident tax in all. Maine (the form says to find the tax in the table, below $100,000), Minnesota (below $86,800), New Mexico ($100,000 or less), Oklahoma (below $100,000), Rhode Island (below $100,000), Vermont (below $75,000 with federal AGI of $150,000 or less) and West Virginia (below $100,000; not for married filing separately, who use Rate Schedule II) now look the line up the way each form does, with their row layouts (Minnesota's and New Mexico's short first rows, West Virginia's rows from $25 that change width at $100, $25,000 and $40,000), whole-dollar schedule bases (Maine, Vermont) and printed quirks (the first row prints $0 in Minnesota, Rhode Island and Vermont), checked against every printed 2025 row (9,322 more rows; Rhode Island's 2025 table is the only one it published, a file marked DRAFT). Above its table New Mexico follows the table's last page: the last row's tax plus 4.9% of the excess over $100,000, then 5.9%. For 2026 the 2025 rule is applied to the 2026 schedule; every rule of the seven is a construction rule, used for both years. Before, these seven states' answers were the rate schedule on the exact amount and their not-modelled lists did not say so. Nebraska's table (paper filers only; electronic filers must use the schedule) and Connecticut's and Virginia's (optional, published only on their websites) are not mandatory: those states keep the rate schedule, and their not-modelled lists now say so. A residency couple's option priced by the table no longer lists every prior-year figure as bearing on it. |
| 2026-10-27 | AL, AR, CA, CO, DC, DE, HI, KS, MA, MD, ND, NJ, NY, OR, SC, WI | Engine 1.18.0: the states' tax tables. Sixteen jurisdictions make a tax table mandatory below a threshold; the tax a household working its own return enters is the table row's printed amount, which is the rate schedule on the row's midpoint rounded to the dollar, not the schedule on the exact amount. The engine now looks the line up the way each form does (Alabama, Arkansas, California, Colorado, the District of Columbia, Delaware, Hawaii, Kansas, Massachusetts's 5.0% income, Maryland, North Dakota, New Jersey, New York with New York AGI at most the recapture threshold, Oregon, South Carolina, Wisconsin, and New York City's resident tax), with each state's row layout, midpoint, threshold and printed quirks as rules, checked against every printed 2025 row (21,443 rows, every status column). Above their tables Alabama and Arkansas follow the booklets' worksheets, built on the last row. The API and the libraries apply the table by default to a full-year resident return of tax year 2025 or 2026 without a projection; taxTable false gives the rate schedule on the exact amount, and a projection or a part-year or nonresident return always uses the schedule. rules.taxTable names the row used. No state has published its 2026 table yet: a 2026 return is looked up in a table built by the 2025 table's rule from the 2026 schedule (the two constants that exist only in the 2025 printed tables, the District's top-rate base and New York's joint third-bracket base, are not carried into 2026). The planner, the optimizers and every projection are unchanged. The tax-table items leave the 16 states' not-modelled lists. |
| 2026-10-26 | IN, KY, MD | Engine 1.17.1: no tax amount moves. rules.localTax.basis names a county given in localities (Indiana, Maryland, both tax years): "the official rate of the locality given in localities", or for Anne Arundel and Frederick "the official tax brackets of the locality given in localities ...; rate is its lowest bracket rate"; it said "population-weighted average of the official county rates" although the rate was the county's own. taxYear 2025 with a projection is refused with the year message ("projection estimates a later year from the 2026 rules; it cannot be combined with taxYear 2025") before the projection itself is checked; a projection without inflation or cpiFactor got the CPI message instead. Louisville Metro's occupational license tax rates (2.2% for residents, 1.45% for nonresidents) are sourced to its Form W-1 for tax year 2025, so the KY-LOUISVILLE line says valueYear 2025 on 2025 and 2026 returns (was 2024, the latest rate sourced before) and a 2025 return no longer carries a yearNotes entry for it. |
| 2026-10-25 | all | Engine 1.17.0: tax year 2025. taxYear 2025 computes a 2025 return on the law in force for 2025 returns: each jurisdiction's 2026 rules with its verified 2025 changes applied, each sourced to the 2025 forms, instructions or statute; local income taxes on their 2025 rows; with computeFederal, the federal engine's 2025 rules year (federal engine 2.5.0). The response's taxYear is "2025" and yearNotes says what the 2025 result rests on; taxYear 2025 with projection is refused. Checked against 168 hand-worked 2025 returns (each within $1) and a 2025 differential against an independent open-source tax model (89.2% of households agree; every difference classified; after the fixes none where this engine is wrong). Carried by the API and the full and licensee libraries, not by the no-sources or WebAssembly builds. The year key given twice (taxYear and tax_year, or two cases of one) is refused, as the federal API refuses it, instead of taking the first copy. Every other 2026 request answers exactly as on 1.16.10. |
| 2026-10-12 | CO, MT, UT | Engine 1.15.0: the federal deduction reaches the returns that read it. With computeFederal, the new federalItemized object (the federal Schedule A) shapes the federal return, which itemizes when that gives the lower tax. Colorado and Montana add back the state income tax a federal itemizer deducted (DR 0104 line 2, Schedule I line 4, at most the excess over the standard deduction); Colorado's line 4 add-back of the federal deduction above $300,000 of federal AGI now applies to a return that starts from federal taxable income, so every computeFederal Colorado return above $300,000 of AGI moves (a joint return with $350,000 of wages: $13,983.20 to $15,312.00); Utah's taxpayer credit base for an itemizer is line 12e less TC-40 line 14. Requests without computeFederal and every other state are unchanged. |
| 2026-10-09 | AL, MO, NE, OR | Engine 1.14.2: with computeFederal, the federal return is the one POST /api/federal-tax files for the household (the Tax Table on the 2026 return, Form 6251, the credits), and the state receives line 22 as the federal tax, line 18 as the tax before credits and the refundable credits. Alabama's, Missouri's and Oregon's federal-tax deductions and Nebraska's cap at the federal tax now read those figures (on a 20,000-household panel 314 state figures move: Alabama up to $1,727.85 on a gain that owes the AMT, Missouri cents, Oregon at most $0.41, Nebraska at most $1.40); Alabama's subtraction of the earned income credit now applies. Requests without computeFederal and every other state are unchanged. |
| 2026-10-08 | VA | Engine 1.14.1: Virginia's part-year return (Form 760PY) takes the age deduction the worksheet's way: the $12,000 per person reduced by the whole year's AFAGI excess over $50,000 / $75,000, then times each person's ratio from the Ratio Schedule (1.14.0 prorated first and took the whole excess off the prorated amount, so a part-year return could owe more than the full-year one). A joint request with computeFederal and a couple whose residency differs no longer fails when the separate returns apply: computeFederal computes the joint federal return only, so the separate returns are reported as not computed and such a request gets a 400 with the reason. Nothing else moves. |
| 2026-10-07 | AL, DC, DE, KY, MA, ME, MI, MO, NJ, OH, OR, PA, SC, UT, VA, VT | Engine 1.14.0: married couples whose residency differs, the pairs and returns 1.13.0 refused, settled from each state's statutes, regulations, bulletins and forms: Alabama separate returns (r. 810-3-27-.01); Kentucky separate returns when both spouses have income (103 KAR 17:020); DC, two nonresidents, no tax (Home Rule Act); Massachusetts part-year and nonresident pairs separate, and a full-year resident with a part-year or nonresident spouse separate when an exception of 830 CMR 62.5A.1(11)(a) is settled by the amounts; South Carolina's joint Schedule NR; Virginia two part-year spouses (joint 760PY with each spouse's own exemption proration, or separate), a part-year with a nonresident spouse (separate), two nonresidents (Form 763 Filing Status 3 or 4); Maine's Schedule NRH (separate single returns, the default for a resident with a nonresident and for two nonresidents under 36 M.R.S. 5221); Vermont's TB-55 options. Part-year local taxes: Philadelphia, Lexington, Kansas City and St. Louis (new localities[].daysOutside / workDays), Ohio municipalities and traditional-base school districts, Metro, Multnomah, Detroit (Form 5120 Column A) and Grand Rapids (Schedule TC). Still not calculated, each with its reason: New Jersey's required joint return of these couples, Utah's Special Instructions, Massachusetts' joint return of these couples, Louisville, Wilmington, the other Michigan cities, Kentucky's joint return of these couples, a part-year resident's net profits. Nothing else moves: requests without these inputs and the planner are unchanged. |
| 2026-10-07 | AL, AR, AZ, CA, CO, CT, DC, DE, GA, HI, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, ND, NE, NJ, NM, NY, OH, OK, OR, PA, RI, SC, UT, VA, VT, WI, WV | Engine 1.13.1: rental real estate (rentalNetIncome, signed: the federal Schedule E line 26 amount after the passive-activity limit). A rental profit is other ordinary income (and counts in Georgia's and Delaware's retirement-income exclusions, which name net rental income); a rental loss the federal return allows reduces the state's income in every state that starts from federal AGI or follows the federal schedule, and offsets no other income in Pennsylvania (income classes) and New Jersey (categories of income); new breakdown line rentalLossDeduction. The planner passes its federal Schedule E amount here instead of adding it to other income floored at zero, so a rental loss now reduces the state income of plans with a rental event. New York City school tax credits for a part-year NYC resident (IT-201 lines 69 and 69a; IT-203 lines 60 and 60a for a part-year state resident): the fixed amount from the Table 2 proration chart and the rate-reduction amount on the resident period's city taxable income (IT-360.1 line 47). Nothing else moves: a request without rentalNetIncome and without a part-year NYC residence is unchanged, and so is the planner without a rental event. |
| 2026-10-06 | AL, AR, AZ, CA, CO, CT, DC, DE, GA, HI, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, ND, NE, NJ, NM, NY, OH, OK, OR, PA, RI, SC, UT, VA, VT, WI, WV | Engine 1.13.0: the three combinations 1.12 refused. Married couples whose residency differs (residency.spouse, residency.spouseShare, residency.election): each taxing state's own rule for the pair (one spouse a full-year resident and the other part-year or nonresident, both part-year with different periods, both nonresidents with only one having state income), quoted from its 2025 instructions; every treatment the state allows (a joint part-year / nonresident return, separate returns, a joint resident return) is computed and reported in residency.couple with the one applied (required, the state's default, the couple's election, or the joint return the request's mfj names) and the lowest; per-spouse proration where the form does it (VA 760PY, MI Worksheet 6, MO-NRI, MD's pension months); the pairs a state's instructions do not address, and the returns whose computation is the state's own, are refused with the reason. Part-year New York City and Yonkers (Form IT-360.1 Parts 4 and 5) and local taxes with residency: a part-year resident of a Pennsylvania EIT subdivision (the Local Worksheet's months) or an Ohio earned-income-base school district, a Maryland or Indiana county or Iowa school district on a part-year return, a nonresident's workplace; the unsettled localities refused with the reason. Virginia: the Spouse Tax Adjustment, a Form 760 line, is no longer applied on a part-year 760PY return. Nothing else moves: a request without the new inputs is unchanged (Virginia part-year joint returns aside), and the planner, which does not use residency, is unchanged. |
| 2026-10-06 | OR, PA | Engine 1.12.1: Philadelphia's Net Profits Tax. With localities ["PA-PSD-510101"] and computeFederal, a resident's self-employment income (selfEmploymentIncome, as it reaches the state's earned income) is taxed at the 2026 NPT rate, 3.735%, instead of the average of the two 2026 Wage Tax rates, 3.7375% (City of Philadelphia, Tax Rate History): $2.50 less per $100,000. No other request moves. The website's copy of the engine takes earlyDistributionException (and the spouse's), so the website's calculators compute AR, CA, CO, MI, NE, PA, SC, VT and WI on an early withdrawal taken under a §72(t) exception, as the API always did. Local amounts in a later tax year (projection with indexing "law", and the planner's later years) now move the way each locality's law moves them, from the localities registry with official sources: Philadelphia's enacted rate schedule (Wage and Earnings Tax by July 1 steps, a calendar year at the average of its two rates; the Net Profits Tax and School Income Tax by tax year; 3.70% / 3.39% from 2029 on); Portland Metro's published 2027 thresholds ($132,000 / $211,000), with a later year refused (the yearly adjustment's index and rounding are not published); Multnomah County's Preschool for All rates settled through 2026 only (the start of its enacted 0.8% increase is not settled), a later year refused; every other local amount fixed. Each local amount, table and rule is listed in projection.parameters / codeTables / rules (local.<code>.<amount>, local.<kind>, with settledUntil). The planner applies the same schedules and holds an unsettled year at the last settled one, saying so in stateLocalities. Before 1.12.1 every local amount was held at its published year, undisclosed in the API. |
| 2026-09-30 | AL, AR, AZ, CA, CO, CT, DC, DE, GA, HI, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, ND, NE, NJ, NM, NY, OH, OK, OR, PA, RI, SC, UT, VA, VT, WA, WI, WV | Engine 1.10.0: later tax years. POST /api/state-tax takes projection {year, inflation | cpiFactor} (2026 to 2100): every dollar amount and birth-year age cutoff of the state's rules moves the way that state's law moves it, from the indexing registry (43 jurisdictions, 398 rules, each with an official source and a verified quote): indexed amounts by the factor with the statute's rounding, fixed-in-law amounts held, enacted schedules followed (Maine's switch to the federal standard deduction, Virginia's standard deduction, Hawaii's 2027 and 2029 and Montana's 2027 bracket tables), Ohio's tax at its zero-bracket threshold recomputed from the threshold, birth-year cutoffs one year older per year. Other rate changes and conditional steps a state has enacted are listed, not applied; a result that depends on an amount no official source settles (8 rules in AR, LA, MI, NJ and RI) is refused. The retirement planner's later years use the same function by default ("As the law sets them"), and its response says which mode ran and lists what it holds (stateTaxProjection); a planner setting, stateThresholdIndexing "inflation" ("Rise with inflation" in the app), and projection.indexing "inflation" in the API, instead grow every amount the planner scaled before 1.10.0 with inflation, as it did then. New: inputsNotSupplied (the facts and splits not given that could change the result) and strict (unknown keys refused). 2026 figures: Louisiana's standard deduction $12,838 / $25,676 and retirement exemption $12,324 (LDR RIB 26-019); Idaho's retirement benefits deduction cap $49,824 / $74,736 (the 2026 maximum Social Security benefit, Idaho Code 63-3022A). |
| 2026-09-28 | AL, AR, AZ, CA, CO, CT, DC, DE, GA, HI, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, ND, NE, NM, NY, OH, OK, OR, RI, SC, UT, VA, VT, WI, WV | Engine 1.9.0: capital losses on the state return. New inputs capitalLoss (the year's net capital loss, a carryover brought in included) and capitalLossCarryover (the part carried in); without them every result is the 1.8.0 one. Each state's own rule, with its official source: the 34 states and the District of Columbia that start from federal adjusted gross income or federal taxable income, and Arkansas and Mississippi, deduct up to $3,000 ($1,500 married filing separately), as the federal return does; Wisconsin the same, also no more than Wisconsin ordinary income (Schedule WD line 28); Alabama the whole in-year loss, with no limit and no carryover; Massachusetts up to $2,000, and only against interest and dividends; Pennsylvania and New Jersey nothing (no offset against another class of income, no carryover). The loss lowers the income every state income test reads, and in Georgia and Delaware the retirement pool it is netted in. The retirement planner now passes the year's net loss to the state return (before, no state took one; Colorado, Iowa and North Dakota already had it through federal taxable income), and the tax-loss-harvesting calculator uses the engine's rule in place of its own list. |
| 2026-09-28 | AL, AR, CA, CO, CT, DC, DE, GA, HI, ID, IL, IN, KY, LA, MA, MD, ME, MI, MN, MO, MS, ND, NE, NJ, NM, NY, OH, OK, OR, RI, SC, UT, VA, VT, WA, WI, WV | Engine 1.8.0, the hardening release. Every line of the 42 taxing jurisdictions' 2026 returns was mapped to the engine (4,236 form lines: 1,611 calculated and tested, 1,567 business-only, 1,058 documented as not calculated); the engine and its API are at 100% line and branch coverage, in C and in the website's copy; a property suite ran three 3-million-household sweeps with no unexplained violation; and an independent household tax model was run against the engine on 139,704 households, every difference over $1 settled against the official form. 240 findings were closed: 116 money-wrong (102 root causes, fixed and each pinned by a test), 82 wrong claims and 28 documentation gaps in the published pages, and 3 untested paths (11 more were duplicates). Rules corrected, by state: Alabama's standard deduction and dependent charts on Alabama AGI, and its federal tax deduction net of federal refundable credits; Arkansas's high-income table (Act 1 of the 2026 First Extraordinary Session), the $10 million capital-gain exemption, filing status 4, and a conversion from 59½ sharing the $6,000 IRA exemption; California's senior head-of-household credit after the military exclusion; Colorado's single subtraction for a young survivor's military pay, a conversion from 55 in the pension and annuity subtraction, and survivor Social Security under 55; Connecticut's Table E, the Social Security worksheet's Line B, and disability pay as a pension only from the plan's minimum retirement age; the District of Columbia's survivor exclusion and Schedule I; Delaware's and Georgia's retirement pools with interest and dividends, Delaware's filing status 4, and Georgia's full exclusion of a survivor's military pay; Hawaii's disability exemption in place of the dependents'; Illinois taxing non-government disability pay; Indiana's single civil-service cap for a young survivor; Kentucky's separate-return deduction and 2026 family size table; Louisiana's no-return-required rule; Massachusetts's excess exemptions; Maryland's local earned income and poverty credits, the subtraction at 100 and the federal earned income credit's phase-out; Maine's phase-outs on Maine AGI and its indexed pension limits; Michigan's Tier 2 add-on and conversions at the person's own age; Minnesota's marriage credit and Credit for Past Military Service; Missouri's separate tax per spouse, federal tax deduction, head-of-household exemption, income tests and Working Family Tax Credit; Mississippi's pensions at any age; North Dakota's marriage penalty credit; Nebraska's cap at the federal tax before credits, married 65+ amount and CSRS exclusion; New Jersey's filing threshold, veteran exemption and disability pensions; New Mexico's centenarian exemption; New York's separate returns and published recapture worksheets; Ohio's survivor pensions, converted disability pay and earned income credit; Oklahoma's child credit; Oregon's severe-disability credit for blindness; Rhode Island's dependent phase-out; South Carolina's surviving-spouse deduction ($10,000 by the deceased spouse's age), death distributions and deduction interactions; Virginia's Spouse Tax Adjustment, low-income threshold, disability choice and 88+ age deduction; Washington's out-year threshold; Wisconsin's deduction phase-out and $5,000 subtraction; West Virginia's senior modification and 2026 Family Tax Credit table. Across states: the qualifying surviving spouse status, Railroad Retirement, qualified dividends, 401(k) distributions, the Indiana and Maryland county rate, each spouse's own Social Security, the early-distribution additions of California, Nebraska, Vermont and Wisconsin, and disability caps per disabled person. New inputs, each optional (a request without them is computed as before except where a rule above was corrected): filingStatus qss, railroadRetirementTier1 and Tier2, qualifiedDividends, employerPlanDistributions, localTaxRate, federalTaxBeforeCredits and federalRefundableCredits (federalTax is Form 1040 line 22), and for each person planMinimumRetirementAge, deceasedSpouseAge and socialSecuritySurvivor. The API response cites the official sources of every rule it applied. |
| 2026-09-27 | AL, AR, AZ, CA, CO, DC, DE, GA, HI, IA, IL, IN, KS, KY, LA, MA, MD, MI, MN, MO, MS, NC, NE, NJ, NM, NY, OH, OK, OR, PA, RI, SC, UT, VA, VT, WI, WV | Engine 1.7.0 (household inputs): the API takes dependents (age, student, disabled), a federal civil service annuity, disability pay, early IRA distributions with their federal exception and IRA basis, survivor benefits, Social Security disability, the spouse's own gross Social Security, the other spouse's age and blindness on a separate return, and whether a head-of-household qualifying person died. With them: every state's nonrefundable dependent exemptions, deductions and credits (37 jurisdictions, with their age, student, disability and income rules; MA No Tax Status / Limited Income Credit, PA Schedule SP, GA low income credit, OH $20 credit and AR's two-or-more-dependents Low Income Tax Tables count dependents); the KY family size and WV family tax credits and the NY household credit (these apply with no dependents too); Indiana's civil service annuity deduction; disability-pay exclusions in DC, IN, LA, NY, OH, SC, VA and WI and Minnesota's under-65 M1R route; Delaware's under-60 pension exclusion and 60+/disabled low-income exclusion; Colorado's under-55 death-benefit subtraction; Missouri taxes Social Security under 62 when it is not disability benefits and offsets the public-pension exemption by disability benefits at any age; Mississippi pools and halves the couple's exemptions on separate returns; early IRA distributions lose the retirement break in AR, CO, MI, PA (above basis) and SC unless a qualifying exception applies, and Arkansas adds 10% of the federal additional tax (line 32); Michigan's born-before-1946 rules (unlimited public pensions, the interest/dividend/gain deduction); New Jersey's Worksheet D other-retirement exclusion (line 28b); Ohio's retirement income and senior credits; Oregon's retirement income credit; California's senior head of household credit; Utah counts dependents in the taxpayer credit base and gives the child credit under 6; Alabama's head of family exemption and deduction corrected to $3,000 / $5,200. |
| 2026-09-27 | AR, GA, HI, IA, ID, IL | Engine 1.6.0 (group 1): Arkansas gives the 65 Special credit, the Low Income Tax Tables (2025 tables) and the Additional Tax Credit for Qualified Individuals ($60 up to $26,500 of net taxable income, none above $27,600; doubled joint); Georgia counts a net short-term gain in the retirement exclusion and gives the low income credit (federal AGI under $20,000; not on a separate return); Hawaii's alternative capital-gains tax taxes at least the income below the 7.25% bracket at ordinary rates, as the statute says; Iowa applies the low-income exemption, the single filer's tax reduction and the 4.3% alternate tax; Idaho gives no retirement deduction on a separate return, lets an employed military retiree under 62 qualify, and adds the $10 Permanent Building Fund tax to every return it requires; Illinois removes the whole exemption allowance above federal AGI $250,000 ($500,000 joint). |
| 2026-09-27 | AR, AZ, CA, CO, DC, DE, GA, HI, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, ND, NE, NJ, NM, OK, OR, RI, SC, UT, VA, VT, WV | Engine 1.5.0: blindness and disability are inputs (API blind, disabled, spouse.blind, spouse.disabled). Blind amounts apply in 30 jurisdictions (the federal $2,050 / $1,650 where the deduction is the federal one; exemptions, credits and Hawaii's $7,000 in lieu elsewhere); disability routes apply in AR, DC, GA, HI, ID (civil-service deduction at 62, military pay at any age), IA, MD, MI, NJ, OR and WV. Arizona gets its $2,100 65+ exemption, the federal senior subtraction and a $24,150 head-of-household deduction; California its $153 personal, senior and blind credits (with the AGI phase-out) and head-of-household schedule; Hawaii its $1,144 exemptions and head-of-household schedule; Kansas, Oregon, Kentucky, Iowa and Arkansas their 65+ amounts and credits; Colorado, Iowa, Montana and North Dakota the federal 65+ amount and senior deduction when the engine rebuilds the base (the API); head-of-household deductions in CO, IA, KS, LA, OR, RI (and Kansas's extra $2,320 head-of-household exemption, Utah's $24,150 head-of-household credit base). Indiana's extra $500 age-65 exemption uses the $20,000 test for married filing separately. South Carolina rounds the deduction's reduction down to $10 and taxes married filing separately on its one schedule. |
| 2026-09-27 | DC, ID, NM, OK, SC | Engine 1.4.0: gaps left by the 1.3.0 check. DC, Idaho and New Mexico include the federal additional standard deduction at 65 ($2,050 unmarried / $1,650 married); New Mexico's exemption for filers 65 or older (up to $8,000 each, stepped down by income) and its low- and middle-income exemption (up to $2,500 per exemption, any age); Idaho allows the federal senior deduction ($6,000 per filer 65 or older, reduced 6% above $75,000 / $150,000 joint); Oklahoma heads of household use the joint rate schedule; South Carolina heads of household get their own $22,500 deduction, phased out from $60,000. With pensionPublicSsCovered: false, Oklahoma excludes a civil-service (CSRS) pension in full and Idaho applies its civil-service retirement deduction at 65. |
| 2026-09-27 | ME, MN, MO, OK, VT, WI | Engine 1.3.0: gaps found by the 1.2.0 source check. Vermont heads of household get their own deduction ($11,450, the latest published figure) and rate schedule; Maine, Missouri and Minnesota include the additional standard deduction at 65 ($2,050 / $1,650 in Maine and Missouri, $2,000 / $1,600 in Minnesota), and Maine's personal exemption phases out above $341,000 of income ($409,150 joint); Oklahoma's extra $1,000 exemption for filers 65 or older with federal AGI up to $15,000 ($25,000 joint); Wisconsin's married-filing-separately schedule ($10,080 / $34,630 / $221,820). New optional API input pensionPublicSsCovered: false applies Minnesota's public pension subtraction and Vermont's CSRS exclusion to a pension earned without Social Security coverage. |
| 2026-09-27 | AZ, CO, CT, DC, GA, ID, LA, MA, MD, ME, MN, MO, MS, MT, ND, NE, NJ, NM, NY, OH, OK, UT, VA, VT, WI, WV | Engine 1.2.0: 58 corrections found by checking every rule against its official source. 2026 standard deductions and thresholds (GA, ME, MD, ND, WI); head-of-household schedules and deductions where the state has its own (NY, NE, MT, NM, ID, MD, NJ, MO, DC, MA, MS, WI); personal exemptions (OK, VA, WI, NJ 65+, MD tiers, OH tiers); Maine's 2% surcharge and Vermont's 3% minimum tax; public pensions in AZ, LA, MA and WV; NJ's pension exclusion bands on the whole pension; Ohio's $332 base amount; CT's step-table exemption phase-out and conversion treatment; per-spouse caps in CO and a per-spouse 0% band in MS; West Virginia's senior modification net of Social Security. The API now refuses an unrecognised filingStatus with 400 instead of treating it as a joint return. |
| 2026-09-27 | DE | Engine 1.1.0 data correction: Delaware's extra $110 personal credit starts at age 60, not 65 (moves Delaware results for filers aged 60 to 64). |
| 2026-09-27 | all | Engine 1.1.0: each spouse's own age on joint returns (every age-conditioned rule evaluated per person where the state applies it per person), military retirement pay as its own income type with each state's rule, wages as an earned-income component (Georgia, Wisconsin, Ohio rules), and a per-person account of exclusions. Requests that use none of the new inputs return identical results. |
| 2026-09-27 | MO | Missouri: short-term capital gains are exempt as well as long-term gains (RSMo 143.121.3(14)(a) subtracts all capital gain reported federally). |
| 2026-08-13 | all | Per-spouse attribution: an inconsistent spouse split can no longer exclude more than the household's eligible dollars. |
| 2026-08-13 | AL, AR, DE, LA, OK, SC, MO | Per-spouse attribution on joint returns: where the retirement exclusion is per taxpayer, each spouse's own dollars draw only that spouse's cap when a split is supplied. Calls without a split are unchanged. |
| 2026-08-13 | MO | Missouri: public-pension dollars left taxable by the Social Security offset no longer draw the private-pension exemption. |
| 2026-08-13 | AL, AR, DE, LA, ME, MO, OK, SC, VA, CO | Roth conversions against retirement exclusions settled state by state (drawn in AL, DE, LA, OK, SC; not drawn in AR, ME, MO, CO); Virginia's age deduction applies against any income; Missouri's private-pension income reduction is subtractive and Missouri's public-pension exemption is reduced by taxable Social Security. |
| 2026-07-11 | MO, KS | Public pensions: Missouri exempts them up to the maximum Social Security benefit per taxpayer; Kansas exempts KPERS, federal civil service and military pensions in full. |
| 2026-07-11 | RI | Rhode Island: the pension modification applies to pension and annuity income only, not IRA distributions. |
| 2026-07-11 | MD | Maryland: the 65+ pension exclusion applies to employer-plan income only and is reduced by Social Security received. |
| 2026-07-11 | AL | Alabama: employer (defined-benefit) pensions fully exempt; IRA and 401(k) dollars keep the $6,000 65+ exclusion. |
| 2026-07-10 | MT | Montana: the state base starts from federal taxable income when the caller supplies it. |
| 2026-07-10 | CO, ND, IA | Colorado, North Dakota and Iowa: the state base starts from federal taxable income when the caller supplies it. |
| 2026-07-10 | NY, CT | New York tax-benefit recapture and Connecticut's 2% phase-out add-back and benefit recapture added. |
| 2026-07-10 | IN, MD | Indiana and Maryland county income taxes added, with a default average rate and a per-request override. |
| 2026-07-10 | AL, OR | Alabama and Oregon federal-income-tax deductions added (applied when the caller supplies federal tax). |
| 2026-07-10 | NY, HI | Public-pension input added: New York exempts New York and federal government pensions; Hawaii exempts employer-funded pensions. |
| 2026-07-10 | CT, ME | Gross Social Security accepted as an input: Connecticut's 25%-of-gross rule and Maine's pension offset compute exactly. |
| 2026-07-09 | MA, CA | Out-year scaling: the Massachusetts surtax threshold is indexed; California's is fixed. |
| 2026-07-09 | MT | Montana: long-term gains taxed on the 3.0%/4.1% capital-gains schedule instead of ordinary rates. |
| 2026-07-09 | AR, DE, VA, MS, MO | Married filing separately uses the single schedule unscaled in states with one schedule for every filing status. |
| 2026-07-09 | HI, ID, MA, MN, MS, NM, PA, RI, WI | 2026 corrections against state sources for Hawaii, Idaho, Massachusetts, Minnesota, Mississippi, New Mexico, Pennsylvania, Rhode Island and Wisconsin. |
| 2026-07-09 | CA, CO, LA, MO, NJ, NY, OH, OR, VT, WV | 2026 corrections against state sources for California, Colorado, Louisiana, Missouri, New Jersey, New York, Ohio, Oregon, Vermont and West Virginia. |
| 2026-07-09 | AR, AZ, CT, DE, KY, MD, MI, ND, NE, UT, WA | 2026 corrections against state sources for Arkansas, Arizona, Connecticut, Delaware, Kentucky, Maryland, Michigan, North Dakota, Nebraska, Utah and Washington. |
| 2026-07-09 | AL, DC, GA, IL, IN, KS, ME, MT, NC, SC, VA | 2026 corrections against state sources for Alabama, DC, Georgia, Illinois, Indiana, Kansas, Maine, Montana, North Carolina, South Carolina and Virginia. |
| 2026-07-09 | AZ | Arizona: standard deduction follows the 2026 federal amount. |
| 2026-07-06 | all | 2026 flat-state rates refreshed; California and DC standard deductions updated. |
| 2026-07-06 | all | Real 2026 bracket schedules for every progressive state (four regional batches, replacing a generic template). |
| 2026-07-06 | all | Retirement-income exclusions for all 51 jurisdictions, with age tiers and income limits. |
| 2026-07-05 | all | Per-state pension, IRA and Roth-conversion treatment added. |
| 2026-07-05 | CO, VT | Colorado Social Security follows the enacted HB24-1142 rule; Vermont uses the Act 71 thresholds. |
| 2026-07-05 | all | Per-state Social Security treatment for 2026 (nine statutory formulas). |