Sources

Alabama Legislature · AL · link checked 2026-10-21

Limits any Jefferson County occupational license fee on individuals to one-half of one percent of income, wage or salary, and bars an increase without the Legislature's approval.

https://alison.legislature.state.al.us/code-of-alabama?section=45-37-200.02

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Alabama Legislature · AL · link checked 2026-10-21

Subsection (c): "A deduction is allowable for the amount of federal income tax paid or accrued within the taxable year," prorated for nonresidents and otherwise unlimited.

https://alison.legislature.state.al.us/code-of-alabama?section=40-18-15

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Alabama Legislature · AL · link checked 2026-10-21

"Beginning January 1, 2023, the first six thousand dollars ($6,000) of taxable retirement income" is exempt, available only to a taxpayer 65 years of age or older.

https://alison.legislature.state.al.us/code-of-alabama?section=40-18-19

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Alabama Legislature · AL · link checked 2026-10-20

For a single person: 2% of taxable income not over $500, 4% from $500 to $3,000, and 5% above $3,000. No inflation adjustment.

https://alison.legislature.state.al.us/code-of-alabama?section=40-18-5

Alaska State Legislature · AK · link checked 2026-08-31

The corporate schedule (zero below $25,000 of taxable income, 9.4% above $222,000) and AS 43.20.012(a): the tax "does not apply to an individual."

https://www.akleg.gov/basis/statutes.asp?media=print&secStart=43.20.011&secEnd=43.20.014

Arizona State Legislature · AZ · link checked 2026-10-21

Paragraph 12: a nonqualified withdrawal from a §529 plan is added back to the extent of contributions previously subtracted under §43-1022.

https://www.azleg.gov/ars/43/01021.htm

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Arizona State Legislature · AZ · link checked 2026-09-01

The 25% subtraction of net long-term capital gain included in federal AGI, for taxable years from 2015, limited to assets acquired after December 31, 2011.

https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01022.htm

Arizona State Legislature · AZ · link checked 2026-10-21

Subsection H adjusts the standard deduction "in the same manner in which the federal basic standard deduction is adjusted for inflation pursuant to section 63."

https://www.azleg.gov/ars/43/01041.htm

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Arizona State Legislature · AZ · link checked 2026-10-21

$125 for each dependent under 17 and $25 for each dependent 17 or older, below federal AGI of $200,000 ($400,000 joint); above it, each amount is reduced by 5% for each $1,000 or fraction of AGI over the threshold. Nonresidents and part-year residents prorate.

https://www.azleg.gov/ars/43/01073-01.htm

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Arizona State Legislature · AZ · link checked 2026-10-20

Text of the measure amending A.R.S. §42-6015: no increase where a city already taxes groceries at 2% or more; voter approval and a 2% ceiling otherwise.

https://www.azleg.gov/legtext/57leg/1R/laws/hcr2021.pdf

Arizona State Legislature · AZ · published 2026-06-13 · link checked 2026-10-21

Amends A.R.S. 43-1022 to subtract the §224 tip and §225 overtime deductions and the §151(d)(5)(C) senior deduction for taxable years beginning after December 31, 2024; the §163(h)(4) vehicle-loan interest subtraction runs only through December 31, 2025. Signed June 13, 2026.

https://www.azleg.gov/legtext/57leg/2R/laws/0140.htm

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Arkansas General Assembly · AR · link checked 2026-09-01

Amends Ark. Code §26-51-201(a)(4) for tax years beginning on or after January 1, 2026: a five-band table topping out at 3.7% for net income at or below $94,700, a separate two-line table above it charging 2% on the first $4,700 and 3.7% on the rest, and a 29-row bracket-adjustment ladder from $290 to $0 between $94,701 and $97,600. The corporate rate cut in the same act begins in 2027.

https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2FACT2.pdf

California Legislative Counsel · CA · link checked 2026-10-21

One credit per qualified taxpayer (not per child) with a qualifying child under six; base $1,176 recomputed annually; reduced so that it reaches zero at the CalEITC earned-income ceiling; filers with zero or negative earned income may qualify; the excess over tax is refunded (subdivision (e)).

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17052.1

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California Legislative Information · CA · link checked 2026-09-01

The mental health services tax: “an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayer’s taxable income in excess of one million dollars ($1,000,000).” Added November 2, 2004 by initiative Proposition 63, §12, and operative January 1, 2005 — which is what takes California from the 12.3% schedule top to 13.3%.

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17043

California Legislative Information · CA · link checked 2026-10-21

Subdivision (a): for taxable years beginning on or after January 1, 2014, gross income excludes loan amounts repaid or canceled under 20 U.S.C. §1098e (income-based repayment), with no end date. Subdivision (b): the income-contingent repayment exclusion (20 U.S.C. §1087e(e)) applied only to taxable years 2017 through 2021.

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17132.11

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California Legislative Information · CA · link checked 2026-09-01

Subdivision (a)(4): IRC §168(k), the federal special first-year allowance, "shall not apply" for California personal income tax — no bonus depreciation on a California return.

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17250

California Legislative Information · CA · link checked 2026-09-01

California substitutes its own §179 limits: a $25,000 aggregate cap, reduced dollar-for-dollar by the cost of §179 property placed in service above $200,000.

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17255

California Legislature · CA · link checked 2026-10-20

Subdivision (h): for each taxable year beginning on or after January 1, 1988, the Franchise Tax Board recomputes the brackets by the June-to-June change in the California Consumer Price Index, rounded to the nearest dollar.

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17041

California Legislature · CA · link checked 2026-10-21

No city, county, district or other subdivision "shall levy or collect … any tax upon the income, or any part thereof, of any person, resident or nonresident." Amended by Stats. 1965, Ch. 1319.

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17041.5

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California Legislature · CA · link checked 2026-10-21

A percentage of the allowable federal credit, determined under IRC §21 "as applicable for federal income tax purposes for the taxable year", without regard to federal tax liability: 50% at AGI of $40,000 or less, 43% to $70,000, 34% to $100,000, 0% above. Care must be provided in California.

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17052.6

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California Legislature · CA · link checked 2026-10-21

Credit against net tax for a resident who rented a California principal residence for at least half the year: $60 for single filers and $120 for joint, head of household and surviving spouse filers for years before 2026. For years from 2026, $250 without dependents or $500 with dependents, but subdivision (k) sets those amounts to zero unless a Budget Act bill specifies otherwise, and (k)(2) then applies the $60 and $120 amounts. AGI limits indexed annually under (j). As amended by Stats. 2025, Ch. 22 (AB 130).

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17053.5

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California Legislature · CA · link checked 2026-10-21

"Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply."

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17087

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California Legislature · CA · link checked 2026-10-21

Subdivision (a): "Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply." Last amended by Stats. 2025, ch. 231 (SB 711), effective October 1, 2025.

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=17131.4.&lawCode=RTC

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California Legislature · CA · link checked 2026-10-21

For taxable years beginning on or after January 1, 2025, and before January 1, 2030, excludes up to $20,000 of uniformed services retirement pay for a taxpayer whose federal AGI does not exceed $125,000 ($250,000 for a surviving spouse or a joint return). Added by SB 132 (Stats. 2025, ch. 17).

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17132.9

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California Legislature · CA · link checked 2026-10-21

California applies IRC §121 with modifications: (a) the two-year period is reduced by up to 18 months of Peace Corps service during the five years before the sale; (c) a federal §121(f) election, or the absence of one, binds for state purposes; (f) §121(d)(11), property acquired from a decedent, does not apply. Amended by Stats. 2010, ch. 14 (SB 401).

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=17152.&lawCode=RTC

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California Legislature · CA · link checked 2026-10-21

"Section 223 of the Internal Revenue Code, relating to health savings accounts, shall not apply." Added by Stats. 2005, ch. 691, effective October 7, 2005.

https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=17215.4.&lawCode=RTC

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Colorado Office of Legislative Legal Services · CO · link checked 2026-10-21

§39-22-104(3)(p.5): a single filer with federal AGI of $300,000 or more adds back the amount by which the federal standard deduction exceeds $12,000.

https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.pdf

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Connecticut General Assembly · CT · link checked 2026-10-21

Subsection (b): elective for taxable years commencing on or after January 1, 2024, by written notice no later than the return due date or extended due date; (c): 6.99% of the tax base; (f)(1): member credit equal to the member’s share of tax paid multiplied by 87.5%, excess refunded. History note: P.A. 23-204 replaced the mandatory tax with the election.

https://www.cga.ct.gov/current/pub/chap_228z.htm

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Connecticut General Assembly · CT · link checked 2026-10-21

A resident's credit for tax paid to another state may not exceed the share of Connecticut tax that the other-state-sourced Connecticut AGI bears to total Connecticut AGI.

https://law.justia.com/codes/connecticut/title-12/chapter-229/section-12-704/

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Connecticut General Assembly · CT · link checked 2026-10-21

Subsection (b)(2)(C), added by P.A. 18-49 for taxable years beginning on or after January 1, 2019: a nonresident includes income from days worked outside Connecticut for convenience "if such person's state of domicile uses a similar test."

https://law.justia.com/codes/connecticut/title-12/chapter-229/section-12-711/

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Council of the District of Columbia · DC · link checked 2026-10-21

Subsection (a)(5): the Council may not impose any tax on the whole or any portion of the personal income of an individual who is not a resident of the District.

https://code.dccouncil.gov/us/dc/council/code/sections/1-206.02

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Council of the District of Columbia · DC · link checked 2026-10-21

Paragraph (44)(A)(iv): for taxable years beginning after December 31, 2017, the standard deduction is "the standard deduction as prescribed in section 63(c) of the Internal Revenue Code."

https://code.dccouncil.gov/us/dc/council/code/sections/47-1801.04

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Council of the District of Columbia · DC · link checked 2026-10-21

Excludes Social Security and tier 1 railroad retirement benefits taxed under IRC §86. The $3,000 exclusion for D.C. and federal government pensions at 62 applies only to taxable years beginning before January 1, 2015.

https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.02

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Council of the District of Columbia · DC · link checked 2026-10-21

Subsection (a)(11): for taxable years beginning after December 31, 2021, one table "on the taxable income of every resident": 4% to $10,000, $400 plus 6% to $40,000, $2,200 plus 6.5% to $60,000, $3,500 plus 8.5% to $250,000, then 9.25%, 9.75% and 10.75%. No separate schedule for joint returns.

https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.03

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Council of the District of Columbia · DC · link checked 2026-10-21

Subsection (f): 85% of the federal credit for a filer with a qualifying child for years beginning after December 31, 2024 ((B-2)), 100% after December 31, 2028 ((B-3)); a separate formula for filers without a qualifying child ((C)); ITIN filers ((D)); refundable ((3)(A)). Subsection (g): noncustodial parents aged 18 to 30 paying court-ordered support.

https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.04

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Council of the District of Columbia · DC · published 2026-10-14 · link checked 2026-10-21

For taxable years beginning after December 31, 2024: $420 per qualifying child under 6, up to three, indexed after 2025; reduced by $20 per $1,000 of AGI over $160,000 for single and head of household; refundable.

https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.17

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Council of the District of Columbia · DC · link checked 2026-10-21

Up to $4,000 a year per account owner (each spouse on a joint return for accounts each owns) for DC College Savings Plan contributions, five-year carryforward; recapture of deducted amounts on a withdrawal or rollover within two years of opening and on any transfer to another state's program.

https://code.dccouncil.gov/us/dc/council/code/sections/47-4509

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Delaware General Assembly · DE · link checked 2026-10-20

Paragraph (a)(14), for taxable years beginning after December 31, 2013: 2.2% of taxable income over $2,000 up to 6.6% over $60,000. Fixed dollar amounts with no inflation adjustment.

https://delcode.delaware.gov/title30/c011/sc01/index.html

Delaware General Assembly · DE · link checked 2026-10-21

Subsection (b)(11): up to $1,000 contributed to DE529 accounts ($2,000 for spouses filing jointly); no subtraction above federal AGI of $100,000 ($200,000 joint), for rollovers or beneficiary changes, or for K-12 tuition contributions.

https://delcode.delaware.gov/title30/c011/sc02/index.html#1106

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Delaware General Assembly · DE · link checked 2026-10-20

For taxable periods beginning after December 31, 1999, the standard deduction of a resident individual is $3,250, a fixed amount.

https://delcode.delaware.gov/title30/c011/sc02/index.html

Delaware General Assembly · DE · link checked 2026-10-21

50 percent of the federal credit allowable for the same tax year; may not exceed the tax otherwise due.

https://delcode.delaware.gov/title30/c011/sc02/index.html#1114

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Delaware General Assembly · DE · link checked 2026-10-21

For tax years beginning on or after January 1, 2022, a resident claims either 20% of the federal credit, not to exceed the tax due, or 4.5% of the federal credit with the excess over the tax refundable.

https://delcode.delaware.gov/title30/c011/sc02/index.html#1117

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Delaware General Assembly · DE · link checked 2026-10-22

§1168: returns are due "on or before the thirtieth day of the fourth month following the close of the taxpayer’s taxable year," with the tax paid by the same date. §1170: estimated tax follows the federal dates unless the Commissioner sets others.

https://delcode.delaware.gov/title30/c011/sc08/index.html

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Georgia General Assembly · GA · link checked 2026-10-21

Section 1 rewrites O.C.G.A. §48-7-27(a)(5.1): military retirement income of an individual under 65, up to $65,000, replacing $17,500 under 62 plus $17,500 more with Georgia earned income over $17,500. Section 3(b) makes Section 1 applicable to taxable years beginning on or after January 1, 2027. Signed May 13, 2025 as Act 181.

https://www.legis.ga.gov/api/legislation/document/20252026/239329

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Georgia General Assembly · GA · link checked 2026-09-01

The enrolled text. §48-7-20(a.1): 4.99% for taxable years from 1 January 2026, 0.125-point annual reductions from 2027 to a 3.99% floor, each step delayed one year per failed December 1 test (revenue estimate +3%, three-year collections comparison, Revenue Shortfall Reserve). Also the $15,000/$30,000 standard deduction stepping $375/$750 a year to $18,000/$36,000, the $5,000 dependent deduction stepping $125 to $6,000, the $1,750 tips and overtime exclusions repealing 31 December 2028, the 65+ retirement exclusion rising to $70,000 for 2027, and Section 5-1 applicability to taxable years beginning on or after 1 January 2026.

https://www.legis.ga.gov/api/legislation/document/20252026/249080

Hawaii Department of Taxation · HI · link checked 2026-09-01

The department's compilation (as of 12/31/2025). §235-51(f): tax shall not exceed the ordinary computation on income excluding net capital gain plus 7.25% of the balance — the alternative capital gains rate, unamended by Act 46 (2024).

https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf

Hawaii State Legislature · HI · link checked 2026-10-21

Subsection (a)(2) excludes benefits from state and public retirement systems; (a)(3) excludes "any compensation received in the form of a pension for past services".

https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0007.htm

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Hawaii State Legislature · HI · link checked 2026-10-21

Moves Hawaii's IRC date to December 31, 2025 for taxable years beginning after December 31, 2025, and lists as not operative §225 (qualified overtime), §151 (personal exemptions) and §163(h)(4) (qualified passenger vehicle loan interest). §224 is not on the inoperative list.

https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2329_CD1_.pdf

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Hawaii State Legislature · HI · link checked 2026-10-21

25% of employment-related expenses at AGI up to $25,000, stepping to 15% above $50,000; expenses capped at $10,000 (one) or $20,000 (two or more), reduced by the §129 exclusion; the cap subsection is repealed and reenacted December 31, 2027; the excess over tax is refunded.

https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0055_0006.htm

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Hawaii State Legislature · HI · link checked 2026-10-21

AGI under $30,000 and more than $1,000 of rent: $50 per qualified exemption, doubled for a taxpayer 65 or older; the excess over tax is refunded.

https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0055_0007.htm

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Idaho Legislature · ID · link checked 2026-10-21

Idaho taxable income is federal taxable income with the additions and subtractions this section lists.

https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3022/

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Idaho Legislature · ID · link checked 2026-10-21

Subsection (1)(b): military retirement benefits qualify for a retiree who is disabled, has reached 62 by the end of the tax year, or was employed during the year with enough employment income to be required to file a federal return. The deduction is capped at the maximum Social Security benefit, less Social Security and railroad retirement received. As amended by 2025 chapters 13 and 302.

https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3022A

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Idaho State Legislature · ID · link checked 2026-10-21

A nonrefundable $205 per qualifying child for taxable years beginning on or after January 1, 2018, and before January 1, 2026.

https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3029l/

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Illinois General Assembly · IL · link checked 2026-09-01

The rate itself in statute: 5% from 2011, 3.75% from 2015, 4.95% from July 1, 2017 — each an ordinary public act.

https://www.ilga.gov/Documents/legislation/ilcs/documents/003500050K201.htm

Illinois General Assembly · IL · link checked 2026-09-01

Subsection (a)(1): an individual’s base income "means an amount equal to the taxpayer’s adjusted gross income for the taxable year as modified by paragraph (2)", with (e) tying that AGI to the amount properly reportable for federal income tax purposes — why a below-the-line federal deduction never reaches the Illinois return.

https://www.ilga.gov/Documents/legislation/ilcs/documents/003500050K203.htm

Illinois General Assembly · IL · link checked 2026-09-01

The exemption schedule: $2,050 base plus the (d-5) COLA rounded down to $25, the fixed $2,425 for 2023 (P.A. 103-9), the enumeration ending with taxable years ending on or before December 31, 2028, and the (g) $250,000/$500,000 cliff.

https://www.ilga.gov/Documents/legislation/ilcs/documents/003500050K204.htm

Illinois General Assembly · IL · link checked 2026-10-21

For a taxpayer with at least one qualifying child under 12: 20% of the Section 212 earned income credit for 2024, 40% for tax years beginning on or after January 1, 2025; the excess over liability is refunded. P.A. 103-592, 104-417.

https://www.ilga.gov/Documents/legislation/ilcs/documents/003500050K244.htm

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Illinois General Assembly · IL · link checked 2026-09-01

Section 3(a): "A tax on or measured by income shall be at a non-graduated rate" — the flat-tax mandate.

https://www.ilga.gov/commission/lrb/con9.htm

Illinois General Assembly · IL · link checked 2026-09-01

Section 6(e): a home rule unit may tax income only as the General Assembly provides by law — why no Illinois city levies an income tax.

https://www.ilga.gov/commission/lrb/con7.htm

Illinois General Assembly · IL · link checked 2026-09-01

Section 2: ratification by three-fifths of those voting on the question or a majority of those voting in the election — the bar the 2020 amendment missed.

https://www.ilga.gov/commission/lrb/con14.htm

Iowa Legislature · IA · link checked 2026-10-21

A percentage of the federal credit by net income: 75% under $10,000 down to 30% from $40,000 to under $90,000, and zero at $90,000 or more; any excess over tax is refunded.

https://www.legis.iowa.gov/docs/code/422.12C.pdf

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Iowa Legislature · IA · link checked 2026-10-22

Returns are filed "on or before the last day of the fourth month after the expiration of the tax year" (April 30 for a calendar year).

https://www.legis.iowa.gov/docs/code/422.21.pdf

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Iowa Legislature · IA · link checked 2026-10-21

Subsection 8: "Subtract, to the extent included, the amount of social security benefits taxable under section 86 of the Internal Revenue Code."

https://www.legis.iowa.gov/docs/code/422.7.pdf

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Kansas Legislature · KS · link checked 2026-10-21

A resident individual receives 17% of the federal credit for tax year 2013 and all tax years thereafter; any excess over Kansas liability is refunded.

https://www.kslegislature.gov/b2023_24/laws/079_000_0000_chapter/079_032_0000_article/079_032_0205_section/079_032_0205_k/

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Kansas Legislature · KS · link checked 2026-10-21

K.S.A. 79-32,117(c)(xv) as amended: up to $3,000 ($6,000 married filing jointly) per designated beneficiary contributed to a Kansas account or another state's §529 qualified tuition program.

https://www.kslegislature.gov/li_2024/b2023_24/measures/documents/sb360_enrolled.pdf

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Kansas Office of Revisor of Statutes · KS · link checked 2026-10-20

For individuals other than joint filers, "for tax year 2024, and all tax years thereafter": 5.2% of Kansas taxable income not over $23,000, then $1,196 plus 5.58% of the excess.

https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0110.html

Kansas Office of Revisor of Statutes · KS · link checked 2026-10-21

50% of the federal §21 credit for tax year 2024 and after; may not exceed the tax reduced by other credits.

https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0111c.html

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Kansas Office of Revisor of Statutes · KS · link checked 2026-10-20

For tax year 2024 and all tax years thereafter, the standard deduction for single individual filing status is $3,605.

https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0119.html

Kansas Office of Revisor of Statutes · KS · link checked 2026-10-20

A personal exemption of $9,160 for an individual filing single, head of household or married filing separate.

https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0121.html

Kentucky General Assembly · KY · link checked 2026-10-21

Sets Kentucky's IRC date at December 31, 2025 for tax years beginning on or after January 1, 2026, and amends KRS 141.019(2) so that the deductions allowed by §224 (qualified tips), §225 (qualified overtime) and §163(h)(4) (qualified passenger vehicle loan interest) are excepted from Kentucky net income.

https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb757/bill.pdf

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Kentucky Legislative Research Commission · KY · link checked 2026-10-21

Section 7: Kentucky has reciprocal agreements with Indiana, Illinois, Michigan, Ohio, Virginia, West Virginia and Wisconsin; the Virginia agreement applies only to taxpayers who commute daily. Technical amendment effective January 29, 2026.

https://apps.legislature.ky.gov/law/kar/titles/103/017/010/

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Legal Information Institute (Cornell Law School) · federal · link checked 2026-10-21

Subsection (d) as rewritten by Pub. L. 119-21 §70114: the wagering-loss deduction equals 90 percent of the year's losses and is allowed only to the extent of the year's wagering gains; (d)(2) counts any deduction incurred in carrying on a wagering transaction as a wagering loss. The effective-date note applies it to taxable years beginning after December 31, 2025.

https://www.law.cornell.edu/uscode/text/26/165

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

§401(a)(9)(C)(i): required beginning date is April 1 of the year after the later of attaining the applicable age or retiring; (C)(ii) denies the still-working delay to 5-percent owners and to IRAs (§408(a)(6)). (C)(v): applicable age 73 for an individual who attains 72 after December 31, 2022 and 73 before January 1, 2033; 75 for one who attains 74 after December 31, 2032. (E)(ii) lists the eligible designated beneficiaries; (H)(i) substitutes 10 years for 5.

https://www.law.cornell.edu/uscode/text/26/401

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

§4974(a): tax equal to 25 percent of the amount by which the minimum required distribution exceeds the amount distributed. (d): waiver for reasonable error. (e): 10 percent substituted for 25 percent when the shortfall is distributed and a return reflecting the tax is filed within the correction window, which ends no later than the last day of the second taxable year beginning after the year the tax is imposed.

https://www.law.cornell.edu/uscode/text/26/4974

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

§85(a): "In the case of an individual, gross income includes unemployment compensation." §85(c) excluded up to $10,200 for taxable years beginning in 2020 only, for AGI under $150,000.

https://www.law.cornell.edu/uscode/text/26/85

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

§86(a): taxable benefits are the lesser of half the benefits or half the excess of modified AGI plus half the benefits over the base amount; above the adjusted base amount, 85 percent of that excess plus the lesser of the first-tier amount or half the gap between the two bases, capped at 85 percent of benefits. §86(c): base amount $25,000 ($32,000 joint), adjusted base amount $34,000 ($44,000 joint); neither is indexed.

https://www.law.cornell.edu/uscode/text/26/86

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (g), the kiddie tax: (g)(1) the greater-of rule; (g)(2) the children it reaches (under 18, or 18 to 23 under the §152(c)(3) age test with earned income not over half of support; a living parent; no joint return); (g)(3) allocable parental tax and the child’s share; (g)(4) net unearned income, capped at taxable income; (g)(7) the parent’s election for interest-and-dividend-only children, which adds the child’s gross income above twice the (g)(4)(A)(ii)(I) amount to the parent’s and taxes the tranche below it at 10%.

https://www.law.cornell.edu/uscode/text/26/1

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (f)(1): the exclusion for a student loan discharged under a provision of the loan that forgives it after the borrower works for a period in certain professions for a broad class of employers. Subsection (f)(5) as rewritten by Pub. L. 119-21 §70119: the exclusion for discharges on account of death or total and permanent disability, with a Social Security number requirement, for discharges after December 31, 2025.

https://www.law.cornell.edu/uscode/text/26/108

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

§121(a) ownership and use for periods aggregating 2 years in the 5 ending on the sale; (b)(1) $250,000 limit, (b)(2)(A) $500,000 for a joint return when either spouse owns and both use, (b)(3) one sale every 2 years, (b)(5) gain allocated to nonqualified use after 2008; (c) reduced limit of the qualifying period over 2 years for a sale by reason of employment, health or unforeseen circumstances; (d)(6) depreciation after May 6, 1997 not excluded. No inflation adjustment; the current form dates to Pub. L. 105-34 (1997).

https://www.law.cornell.edu/uscode/text/26/121

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (a)(2)(A): $7,500 ($3,750 for a married individual filing separately), raised from $5,000/$2,500 by Pub. L. 119-21 §70404 for taxable years beginning after December 31, 2025; no inflation adjustment. Subsection (b): limited to the earned income of the employee or, if married, the lower-earning spouse.

https://www.law.cornell.edu/uscode/text/26/129

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (a): 12.4 percent old-age, survivors and disability insurance tax on self-employment income. (b)(1): 2.9 percent hospital insurance tax. (b)(2): the additional 0.9 percent above $200,000 ($250,000 joint), with the threshold reduced by wages under (b)(2)(B).

https://www.law.cornell.edu/uscode/text/26/1401

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (a)(12): net earnings are reduced by their product with one-half the combined §1401(a) and (b) rates, which is the 92.35 percent factor. (b)(1): the 12.4 percent tax reaches only the contribution and benefit base less the individual’s wages. (b)(2): net earnings under $400 are not self-employment income.

https://www.law.cornell.edu/uscode/text/26/1402

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (f)(1): an individual deducts one-half of the taxes imposed by §1401, other than the §1401(b)(2) additional tax. (f)(2): the deduction is treated as attributable to a trade or business.

https://www.law.cornell.edu/uscode/text/26/164

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (p): a non-itemizer deducts cash gifts to a §170(b)(1)(A) organization up to $1,000 ($2,000 joint), excluding §509(a)(3) organizations and donor-advised funds, determined without regard to (b)(1)(I) or (d)(1). (b)(1)(I): itemized gifts count only above 0.5 percent of the contribution base. (d)(1)(C): floor-disallowed gifts carry forward only from years the percentage limits are exceeded. Pub. L. 119-21 §§70424(b) and 70425(c): taxable years beginning after December 31, 2025.

https://www.law.cornell.edu/uscode/text/26/170

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (a)(2) as amended by Pub. L. 119-21 §70405 for taxable years beginning after December 31, 2025: 50 percent, reduced (not below 35) one point per $2,000 of AGI over $15,000, then reduced (not below 20) one point per $2,000 ($4,000 joint) over $75,000 ($150,000 joint). Subsection (c): $3,000/$6,000, reduced by the amount excludable under §129. Subsection (d): earned-income limit.

https://www.law.cornell.edu/uscode/text/26/21

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (a)(18) excludes from FICA wages a payment or benefit it is reasonable to believe the employee can exclude under §129, among others.

https://www.law.cornell.edu/uscode/text/26/3121

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (a)(3): for domestic service in a private home, an employer is any person who paid $1,000 or more in cash wages for such service in any calendar quarter of the calendar year or the preceding calendar year. (b)(1): wages exclude pay above $7,000 per employee per calendar year.

https://www.law.cornell.edu/uscode/text/26/3306

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (d)(8), qualified charitable distributions: excluded from gross income up to $100,000 a year, indexed after 2023 under (G); paid directly by the trustee of an IRA other than an ongoing SEP or SIMPLE to a §170(b)(1)(A) organization other than a §509(a)(3) supporting organization or a donor-advised fund; on or after the date the owner attains age 70½; (E) denies any §170 deduction for the excluded amount; (A) reduces the exclusion by IRA contributions deducted after 70½.

https://www.law.cornell.edu/uscode/text/26/408

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (a): the AMT is the excess of the tentative minimum tax over the regular tax. (b)(1)(A): 26 percent of the taxable excess up to the indexed $175,000 and 28 percent above it. (d)(2): the exemption phase-out. (d)(4) as amended by Pub. L. 119-21 §70107: the larger exemptions and the $1,000,000 threshold with no end date, the (A)(ii)(IV) substitution of "50 percent" for "25 percent", and (B)(i) indexing the $1,000,000 only for years after 2026.

https://www.law.cornell.edu/uscode/text/26/55

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (b)(1)(A)(ii): no deduction for state and local taxes in figuring AMTI. (b)(1)(D): the standard deduction is not allowed. (b)(1)(E): §68 does not apply. (b)(3): §421 does not apply to stock acquired by exercising an incentive stock option, so the spread at exercise enters AMTI.

https://www.law.cornell.edu/uscode/text/26/56

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-22

(a): calendar-year individual returns are due on or before the 15th day of April following the close of the calendar year.

https://www.law.cornell.edu/uscode/text/26/6072

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (b): a non-itemizer's taxable income is adjusted gross income minus the standard deduction and the listed deductions, paragraph (4) being the §170(p) deduction. (d): a deduction referred to in (b) is not an itemized deduction.

https://www.law.cornell.edu/uscode/text/26/63

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

(a)(2): the underpayment rate is the federal short-term rate plus 3 percentage points. (b): the short-term rate is determined for the first month of each calendar quarter and applies during the following quarter.

https://www.law.cornell.edu/uscode/text/26/6621

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

(a) the addition at the §6621 underpayment rate; (b)(2) the period runs from the installment due date to the earlier of the 15th day of the 4th month after year-end or the date paid; (c) four installments, April 15, June 15, September 15 and January 15; (d)(1) each 25% of the lesser of 90% of this year’s tax or 100% of last year’s, the latter unavailable without a 12-month prior year and a filed return, and 110% above $150,000 of prior-year AGI; (e)(1) under $1,000 after withholding; (e)(2) no prior-year liability; (g)(1) withholding deemed paid in equal parts on each due date; (h) a return filed and paid in full by January 31 removes the addition for the 4th installment only.

https://www.law.cornell.edu/uscode/text/26/6654

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Legal Information Institute, Cornell Law School · federal · link checked 2026-10-21

Subsection (a): itemized deductions are reduced by 2/37 of the lesser of the deductions or taxable income (increased by them) above the start of the 37 percent bracket; (b): applied after every other limitation. The prior subsection (f) suspended the section for taxable years beginning after December 31, 2017 and before January 1, 2026; the rewrite by Pub. L. 119-21 §70111 applies to taxable years beginning after December 31, 2025.

https://www.law.cornell.edu/uscode/text/26/68

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Louisiana State Legislature · LA · link checked 2026-10-21

50% of the unreduced federal credit at federal AGI of $25,000 or less (refundable); 30% to $35,000; 10% to $60,000; the lesser of $25 or 10% above; above $25,000 the excess carries forward five years.

https://legis.la.gov/Legis/Law.aspx?d=101769

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Louisiana State Legislature · LA · link checked 2026-10-21

Five percent of the federal credit for tax years 2019 through 2030 (three and one-half percent otherwise); for resident individuals the excess over liability is an overpayment refunded to the taxpayer.

https://www.legis.la.gov/legis/Law.aspx?d=453085

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Maine Legislature · ME · link checked 2026-10-21

Subsection 2, paragraph YY: from 2023, contributions to any §529 qualified tuition program up to $1,000 per designated beneficiary; not allowed above federal AGI of $100,000 (single, separate) or $200,000 (joint, head of household).

https://legislature.maine.gov/statutes/36/title36sec5122.html

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Maine Legislature · ME · link checked 2026-10-21

Subsection 1-C fixes the 2026 single basic standard deduction at $15,700; subsection 1-D returns to the federal amount from 2027; subsection 2 phases the deduction out over $75,000 of Maine AGI above an inflation-adjusted $80,000.

https://legislature.maine.gov/statutes/36/title36sec5124-C.html

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Maine Legislature · ME · link checked 2026-10-21

25% of the federal credit allowable in the same tax year, doubled for quality child care services; may produce a refund of up to $500.

https://legislature.maine.gov/statutes/36/title36sec5218.html

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Maine Legislature · ME · link checked 2026-10-20

On or about September 15 each year the assessor multiplies the dollar amounts of the section 5111 rate tables by a cost-of-living adjustment based on the Chained Consumer Price Index.

https://legislature.maine.gov/statutes/36/title36sec5403.html

Maine Legislature, Office of the Revisor of Statutes · ME · link checked 2026-10-21

$300 for each qualifying child and dependent for whom the federal §24 credit could be claimed, doubled for those under 6 (from 2025); refundable for residents and part-year residents from 2024; from 2025 reduced by $20 for each $500 of Maine AGI over $100,000 single, $125,000 head of household, $150,000 joint.

https://legislature.maine.gov/statutes/36/title36sec5219-SS.html

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Maryland General Assembly · MD · link checked 2026-09-01

Subsection (a), the schedule for an individual other than a joint filer, ending in the two brackets added for taxable years after 2024: 6.25% of Maryland taxable income of $500,001 through $1,000,000 and 6.50% in excess of $1,000,000.

https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-105&enactments=false

Maryland General Assembly · MD · link checked 2026-10-21

Credit against state tax of the lesser of 50% of the federal credit or the state tax; a refund of the amount by which 45% of the federal credit exceeds the state tax (years after 2019); 100% of the federal credit, refundable, for a filer without a qualifying child, with the §32 minimum age and §32(m) SSN rule disregarded; a separate county credit.

https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-704&enactments=false

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Maryland General Assembly · MD · link checked 2026-10-21

32% of the federal credit, reduced one point per $2,000 of federal AGI over $30,000 (individual) or per $3,000 over $50,000 (joint); eligibility ceilings of $92,000 and $143,000 and refund ceilings of $50,000 and $75,000, all indexed after 2019.

https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-716&enactments=false

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Maryland General Assembly · MD · link checked 2026-10-21

$500 per qualified child (a dependent under 6, or under 17 with a disability) for a resident with federal AGI lower than $15,000; reduced by $50 for each $1,000 over the threshold; the excess over State tax is refunded.

https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-751&enactments=false

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Massachusetts General Court · MA · link checked 2026-10-21

Section 3(B)(b)(1): the single personal exemption against Part B income, which "shall not exceed $4,400".

https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section3

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Massachusetts General Court · MA · link checked 2026-10-21

Subsection (x): $440 per qualifying dependent; any excess over tax liability is treated as an overpayment and paid in full. No income limit in the subsection.

https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section6

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Michigan Legislature · MI · link checked 2026-10-21

Subsection (2)(d): a city of more than 600,000 may levy not more than 2.40% on resident individuals and 1.20% on nonresidents from January 1, 2013.

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-503

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Michigan Legislature · MI · link checked 2026-10-21

The uniform ordinance imposes 1% on corporations and resident individuals and 1/2% on nonresident individuals, or a lower rate the city adopts.

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-611

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Minnesota Office of the Revisor of Statutes · MN · link checked 2026-10-21

Subdivision 26: the Social Security subtraction is reduced by 10% for each $4,000 of AGI above the threshold. Subdivision 34: the public pension subtraction (Minnesota public plans and federal retirement) is reduced by 10% for each $2,000 above the same threshold. Subdivision 21 covers military retirement pay.

https://www.revisor.mn.gov/statutes/cite/290.0132

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Minnesota Office of the Revisor of Statutes · MN · link checked 2026-09-01

The 1% tax on net investment income of individuals, estates, and trusts in excess of $1,000,000, defined by reference to IRC §1411(c); one threshold for every filing status. Enacted 2023 (c 64), in force from tax year 2024; amended 2026 (c 128) with the rate and threshold unchanged.

https://www.revisor.mn.gov/statutes/cite/290.033

Minnesota Office of the Revisor of Statutes · MN · link checked 2026-10-20

Subdivision 2d, "Inflation adjustment of brackets": the commissioner annually adjusts the minimum and maximum dollar amounts of each rate bracket under section 270C.22, statutory year 2019, rounded to the nearest $10; the rates do not change.

https://www.revisor.mn.gov/statutes/cite/290.06

Minnesota Office of the Revisor of Statutes · MN · link checked 2026-10-21

Qualifying child under §32(c) excluding anyone 18 or older; §32(m) SSN rule does not apply; base $1,750 per child (indexed); phased down jointly with the working family credit by 12% of the greater of earned income or AGI over the threshold; refundable (subd. 6).

https://www.revisor.mn.gov/statutes/cite/290.0661

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Minnesota Office of the Revisor of Statutes · MN · link checked 2026-10-21

The federal §21 credit the taxpayer is eligible for, limited above an indexed AGI threshold (2019 base $52,230) to $600 or $1,200 less 5% of AGI over it; refundable under subdivision 3.

https://www.revisor.mn.gov/statutes/cite/290.067

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Minnesota Office of the Revisor of Statutes · MN · link checked 2026-10-21

Four percent of the first $8,750 of earned income (indexed), plus amounts for qualifying older children (18 and over); filers with no qualifying children aged 19 through 64 may claim; §32(m) does not apply. Phased out jointly with the child credit.

https://www.revisor.mn.gov/statutes/cite/290.0671

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Minnesota Office of the Revisor of Statutes · MN · link checked 2026-10-21

Subdivision 3: the credit is the joint-schedule tax on the couple's taxable income less the single-schedule tax on the lesser earner's earned income (minus half the standard deduction) and on the rest; the commissioner publishes a table in earnings brackets of no more than $2,000.

https://www.revisor.mn.gov/statutes/cite/290.0675

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Minnesota Office of the Revisor of Statutes · MN · link checked 2026-10-21

Rent constituting property taxes is 17% of gross rent (subd. 1(j)). The credit is the amount by which that exceeds a percentage of household income, less the share the claimant pays, up to a maximum by income bracket (subd. 3); the excess over liability is refunded (subd. 2(b)). Brackets and maximums indexed annually.

https://www.revisor.mn.gov/statutes/cite/290.0693

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Minnesota Office of the Revisor of Statutes · MN · link checked 2026-10-21

Subd. 1: 6.75 percent of AMTI after the exemption, less regular tax. Subd. 2: AMTI starts from federal AMTI and adds back itemized deductions other than charity, medical, casualty and impairment-related work expenses. Subd. 3: exemptions of $77,590 joint, $58,190 unmarried, $38,800 separate (statutory year 2019, indexed), phased out under IRC §55(d)(2) with Minnesota AMTI, and "section 55(d)(4) of the Internal Revenue Code does not apply."

https://www.revisor.mn.gov/statutes/cite/290.091

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Mississippi Legislature · MS · link checked 2026-10-21

Amends §27-7-5: on taxable income above $10,000, 4.7% for calendar year 2024, 4.4% for 2025, and "for calendar year 2026 and all calendar years thereafter" 4%.

https://billstatus.ls.state.ms.us/documents/2022/html/HB/0500-0599/HB0531SG.htm

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Missouri Revisor of Statutes · MO · link checked 2026-10-20

Subsection 5: "Beginning with the 2017 calendar year, the brackets of Missouri taxable income ... shall be adjusted annually by the percent increase in inflation," measured on the CPI-U for the twelve months ending August 31.

https://revisor.mo.gov/main/OneSection.aspx?section=143.011

Missouri Revisor of Statutes · MO · link checked 2026-09-01

Subsection 3(14): subtraction of 100% of all income reported as a capital gain for federal purposes by an individual, for all tax years beginning on or after January 1, 2025; the corporate subtraction is contingent on the top corporate rate reaching 4.5% or lower.

https://revisor.mo.gov/main/OneSection.aspx?section=143.121

Missouri Revisor of Statutes · MO · link checked 2026-10-21

"The Missouri standard deduction shall be the allowable federal standard deduction."

https://revisor.mo.gov/main/OneSection.aspx?section=143.131

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Missouri Revisor of Statutes · MO · link checked 2026-10-21

Contributions to MOST or any §529 qualified tuition program are subtracted up to $8,000 per taxpayer ($16,000 married filing jointly).

https://revisor.mo.gov/main/OneSection.aspx?section=166.435

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Montana Legislature · MT · link checked 2026-10-21

Subsection (5)(a): contributions to the Montana family education savings program or another state's qualified tuition program reduce taxable income by the lesser of $4,500 or the contribution ($9,000 joint), for accounts owned by the taxpayer, spouse, or Montana-resident child; subsection (11) indexes the amount for tax years after 2025 to June CPI over June 2024, rounded to $100.

https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0200/0150-0300-0210-0200.html

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Montana Legislature · MT · link checked 2026-10-21

A resident taxpayer receives 20% of the federal credit; the excess over liability is refunded.

https://leg.mt.gov/bills/mca/title_0150/chapter_0300/part_0230/section_0180/0150-0300-0230-0180.html

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Montana Legislature · MT · link checked 2026-10-21

A recapture tax at the highest Montana marginal rate on nonqualified withdrawals and on withdrawals from an account open less than a year.

https://mca.legmt.gov/bills/mca/title_0150/chapter_0620/part_0020/section_0080/0150-0620-0020-0080.html

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Montana State Legislature · MT · link checked 2026-09-01

Subsection (2): net long-term capital gains taxed at 3.0% on the bracket amount less nonqualified taxable income and 4.1% above, so ordinary income consumes the 3.0% band first. The page displays the version effective January 1, 2027 for bracket dollars; the 2026 band top is cited to the DOR's HB 337 page.

https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html

Nebraska Legislature · NE · published 2024-04-23 · link checked 2026-10-21

Approved by the Governor April 23, 2024. Section 13 rewrites §77-2733(8)(c); section 19 makes it operative for taxable years beginning on or after January 1, 2025.

https://nebraskalegislature.gov/FloorDocs/108/PDF/Slip/LB1023.pdf

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Nebraska Legislature · NE · link checked 2026-10-20

Subsection (3)(b)(ii): for taxable years beginning on or after January 1, 2018, the Tax Commissioner adjusts the brackets by the change in the CPI-U from the twelve months ending August 31, 2016, rounded to the nearest $10.

https://nebraskalegislature.gov/laws/statutes.php?statute=77-2715.03

Nebraska Legislature · NE · link checked 2026-10-21

Subsection (2)(e): a refundable credit equal to ten percent of the federal credit allowed under IRC §32 for qualified resident individuals.

https://nebraskalegislature.gov/laws/statutes.php?statute=77-2715.07

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Nebraska Legislature · NE · link checked 2026-10-21

Subsection (8)(c): a nonresident working outside Nebraska for convenience must be present in Nebraska more than seven days in the year, and "only compensation paid to the individual for services performed within this state" is Nebraska-source income under that subdivision.

https://nebraskalegislature.gov/laws/statutes.php?statute=77-2733

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Nevada Legislature · NV · link checked 2026-08-31

Art. 10, §1(9): "No income tax shall be levied upon the wages or personal income of natural persons," with business income taxes expressly reserved.

https://www.leg.state.nv.us/Const/NvConst.html

Nevada Legislature · NV · link checked 2026-08-31

The imposition sections: Nevada gross revenue minus $4,000,000, multiplied by a per-industry rate from 0.051% (mining) to 0.331% (rail transportation); retail trade is 0.111%.

https://www.leg.state.nv.us/NRS/NRS-363C.html

New Hampshire General Court · NH · link checked 2026-08-31

The BPT rate steps in statute: 7.7%, then 7.6%, then 7.5% for taxable periods ending on or after 31 December 2023.

https://www.gencourt.state.nh.us/rsa/html/V/77-A/77-A-2.htm

New Hampshire General Court · NH · link checked 2026-08-31

The BET rate: 0.55% for taxable periods ending on or after 31 December 2022.

https://www.gencourt.state.nh.us/rsa/html/V/77-E/77-E-2.htm

New Hampshire General Court · NH · link checked 2026-09-01

The statute compilation's repeal note for the interest and dividends tax: repealed by 2021, 91:189, II, effective January 1, 2025.

https://gc.nh.gov/rsa/html/V/77/77-mrg.htm

New Jersey Legislature · NJ · published 2023-07-21 · link checked 2026-10-21

Adds N.J.S.54A:5-8(e), a sourcing rule for nonresidents whose state of residence applies a convenience rule, first applying to taxable years beginning on or after January 1, 2023; adds C.54A:4-1.1, a credit of 50% of the New Jersey tax owed after another state refunds tax on work done in New Jersey (tax years 2020 to 2023). Approved July 21, 2023.

https://pub.njleg.state.nj.us/Bills/2022/PL23/125_.HTM

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New Jersey Legislature · NJ · published 2026-06-30 · link checked 2026-10-21

Amends C.54A:4-17.1: for each child under six, by New Jersey taxable income for any filing status, taxable years 2026-2028: $1,250 to $30,000, $1,000 to $40,000, $750 to $50,000, $500 to $60,000, $250 to $80,000 (otherwise $1,000/$800/$600/$400/$200); SSN or ITIN; refundable; married filers must file jointly unless head of household. Approved June 30, 2026.

https://pub.njleg.state.nj.us/Bills/2026/PL26/26_.PDF

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New Mexico Legislature · NM · link checked 2026-10-21

Section 7-2-32 NMSA 1978 as amended: a deduction equal to payments into the education trust fund, capped per beneficiary only by the cost of attendance; §7-2-2 base income includes prior deductions transferred to a non-New Mexico qualified tuition program or distributed for nonqualified use.

https://www.nmlegis.gov/sessions/23%20Regular/final/HB0342.PDF

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New Mexico Taxation and Revenue Department · NM · published 2026-05-20 · link checked 2026-10-21

§7-2-18.34: for taxable years before 2032, a per-child credit by AGI ($600 to $25,000 down to $25 above $350,000, as enacted), indexed each year from 2024 by September CPI against 2022 and rounded down, never below the prior year; refundable (F); qualifying child as defined by IRC §152(c).

https://realfile.tax.newmexico.gov/Income%20Tax%20Act.pdf

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New York State Department of Taxation and Finance · NY · link checked 2026-10-21

Allocates a nonresident employee's pay by New York working days over total working days, and allows days outside New York only for services "which of necessity, as distinguished from convenience, obligate the employee" to out-of-state duties.

https://www.law.cornell.edu/regulations/new-york/20-NYCRR-132.18

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New York State Senate · NY · link checked 2026-10-21

For 2026: married joint $1,174 plus 5.40% over $27,900 up to $161,550; single $586 plus 5.40% over $13,900 up to $80,650. Subsection (d-5): where New York AGI exceeds $107,650, a supplemental tax of $333 in the $27,900–$161,550 joint bracket, phased in over the next $50,000 of AGI.

https://www.nysenate.gov/legislation/laws/TAX/601

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New York State Senate · NY · link checked 2026-10-20

Subsection (a): New York AGI is federal AGI with the section’s modifications — the starting line that below-the-line federal deductions such as Schedule 1-A never reach unless a modification carries them in. §612(c)(48) does so for tips alone: for taxable years beginning on or after January 1, 2026 it subtracts up to $25,000 "to the extent allowed as a federal deduction pursuant to section two hundred twenty-four"; the section has no counterpart for §225 overtime. Among the modifications: §612(b)(8) adds back federal §168(k) special depreciation (recovered as recomputed depreciation through §612(c)(16)), and §612(b)(36) adds back the §179 deduction on a sport utility vehicle for taxpayers other than eligible farmers.

https://www.nysenate.gov/legislation/laws/TAX/612

New York State Senate · NY · link checked 2026-08-02

The applicable credit and its disappearance above 105% of the basic exclusion — the cliff, in statute.

https://www.nysenate.gov/legislation/laws/TAX/952

New York State Senate · NY · link checked 2026-09-01

The three-year gift add-back of §954(a)(3), its exceptions (pre-April 2014 gifts, nonresident-period gifts, out-of-state real and tangible property), and its sunset for deaths on or after January 1, 2032.

https://www.nysenate.gov/legislation/laws/TAX/954

North Carolina General Assembly · NC · link checked 2026-10-21

Subsection (a) deducts the North Carolina standard deduction ($12,750 single, $25,500 joint) or itemized amount from federal adjusted gross income. (b)(3) deducts benefits under Title II of the Social Security Act and Railroad Retirement Act annuities; (b)(5) the Bailey settlement retirement benefits; (b)(5a) uniformed services retirement pay for 20 years of service or medical retirement. (c)(3) added back the §408(d)(8) qualified charitable distribution exclusion for taxable years 2014 through 2018 only.

https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-153.5.html

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North Carolina General Assembly · NC · link checked 2026-10-20

Amends Art. V, §2(6) from seven to three and one-half percent; on the November 3, 2026 ballot; applies to taxable years beginning on or after January 1, 2027.

https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S1080v3.pdf

North Carolina General Assembly · NC · link checked 2026-10-20

Rewrites the individual income tax rate schedule: 3.99% in 2026, 3.49% in 2027–2029, 3.24% in 2030–2032, 2.99% after 2032.

https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S257v8.pdf

North Carolina General Assembly · NC · link checked 2026-10-20

Amends Art. V, §2(5) to require general laws limiting the amount by which property tax levies may increase.

https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H1089v3.pdf

North Dakota Legislative Branch · ND · link checked 2026-10-20

Section 57-38-30.3(2)(d) reduces the individual tax base by 40% of the excess of net long-term capital gain over net short-term capital loss (to the extent allocated to North Dakota) and by 40% of qualified dividends. Section 57-38-30.3(1)(g) has the tax commissioner raise every bracket’s dollar bounds each year by the federal cost-of-living adjustment under IRC §1(f), rates unchanged.

https://ndlegis.gov/cencode/t57c38.pdf

Office of the Federal Register · federal · published 2026-01-02 · link checked 2026-09-01

U.S. Customs and Border Protection rule (91 FR 21, effective February 6, 2026) making customs duty and fee refunds electronic under EO 14247. Not an IRS rule: its preamble states that 31 U.S.C. §3332(f)(1) exempts payments made under the Internal Revenue Code from the statutory EFT mandate.

https://www.federalregister.gov/documents/2026/01/02/2025-24171/electronic-refunds

Office of the Federal Register · federal · published 2025-03-25 · link checked 2026-08-02

Directs Treasury to stop issuing paper checks for federal disbursements, tax refunds included.

https://www.federalregister.gov/documents/2025/03/28/2025-05522/modernizing-payments-to-and-from-americas-bank-account

Office of the Law Revision Counsel · federal · link checked 2026-08-02

Statutory rate schedules, including the capital gains schedule.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-09-01

The employer exclusion: up to $2,500 a year to the Trump account of an employee or a dependent, under a separate written plan, indexed after 2027.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section128&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-08-02

The 3.8% surtax and its statutory thresholds, which are not indexed for inflation.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1411&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-09-01

Two OBBBA rewrites live here. Subsection (h)(4), written by §70203: qualified passenger vehicle loan interest — the post-2024 first-lien personal-use loan, the new-vehicle/US-final-assembly/under-14,000-pound test, the $10,000 cap, the $200-per-$1,000-or-portion MAGI phase-out over $100,000/$200,000, the lease/fleet/salvage/scrap/commercial and related-party exclusions, the refinancing rule, the VIN-on-return condition, and the termination after 2028. Subsection (h)(3): the $750,000/$375,000 acquisition-debt limit made permanent by §70108, and mortgage-insurance premiums treated as interest again from tax year 2026 via (F)(i)(III), still subject to the (E)(ii) phase-out above $100,000 of AGI.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section163&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-08-02

The SALT deduction, its dollar limitation, and the limitation’s sunset.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section164&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-08-02

MACRS recovery periods and the §168(k) bonus depreciation percentages by year.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section168&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-09-01

The §170(p) non-itemizer deduction ($1,000/$2,000, cash only, excluding donor-advised funds and §509(a)(3) organizations) and the §170(b)(1)(I) 0.5%-of-contribution-base floor for itemizers, added by Pub. L. 119-21 §§70424 and 70425 for taxable years beginning after December 31, 2025.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section170&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-08-02

The dollar limitation, the investment phase-out, and the taxable-income limitation.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section179&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-08-02

The 20% pass-through deduction, SSTB treatment, and the wage and property limits.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section199A&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-09-01

The graduated federal rate schedule, topping at 40% of the excess over $1,000,000 of taxable estate.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section2001&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-08-02

The basic exclusion amount and the portability election for a deceased spouse’s unused exclusion.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section2010&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-09-01

Qualified-education distributions excluded from gross income under §529(c)(3)(B); cited for the 529 comparison.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section529&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-09-01

The account statute: IRA treatment, the $5,000 aggregate cap and its exemptions, indexing from a 2026 base, the 0.1% investment fee ceiling, the age-18 distribution bar, ABLE and Trump-to-Trump transfers, and the §530A(d)(2) basis exclusions.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section530A&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-09-01

The $1,000 credit treated as a tax payment and paid by the Secretary into the account of an eligible child born after 2024 and before 2029.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6434&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-09-01

As rewritten by Pub. L. 119-21 §70111, effective for taxable years beginning after December 31, 2025: itemized deductions are reduced by 2/37 of the lesser of the deductions or taxable income above the 37% bracket threshold, applied after every other limitation.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section68&num=0&edition=prelim

Office of the Law Revision Counsel · federal · link checked 2026-09-01

The American Automobile Labeling Act: each new passenger motor vehicle (8,500 pounds or less; motorcycles excluded) carries a label stating "the final assembly place for that vehicle by city, State (where appropriate) and country" — the in-print check for §163(h)(4)’s assembly test.

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title49-section32304&num=0&edition=prelim

Ohio Legislative Service Commission · OH · link checked 2026-09-01

Division (A)(3), as amended by HB 96 of the 136th General Assembly effective September 30, 2025. For 2025: $342.00 plus 2.75% of the excess over $26,050 up to $100,000, then $2,394.32 plus 3.125%. For 2026 and thereafter: $332.00 plus 2.75% of the excess over $26,050, with the upper band gone.

https://codes.ohio.gov/ohio-revised-code/section-5747.02

Ohio Legislative Service Commission · OH · link checked 2026-10-21

As amended by HB 96 (effective September 30, 2025): exemption amounts of $2,350, $2,100 and $1,850 for modified AGI at or below $40,000, above $40,000 to $80,000, and above $80,000, indexed annually by the GDP deflator under divisions (B) and (C).

https://codes.ohio.gov/ohio-revised-code/section-5747.025

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Ohio Legislative Service Commission · OH · link checked 2026-10-21

Division (E): on a joint return where each spouse has at least $500 of qualifying income, a credit of 20%, 15%, 10% or 5% of tax by MAGI less exemptions (5% above $75,000), capped at $650; MAGI must be under $500,000 for taxable years beginning in 2026.

https://codes.ohio.gov/ohio-revised-code/section-5747.05

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Ohio Legislative Service Commission · OH · link checked 2026-10-21

MAGI under $40,000: 25% of the federal credit; MAGI under $20,000: the federal credit itself, without regard to the IRC §26 limit.

https://codes.ohio.gov/ohio-revised-code/section-5747.054

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Ohio Legislative Service Commission · OH · link checked 2026-10-21

Division (B): one retirement income credit per return, on a schedule by retirement income received, for MAGI less exemptions under $100,000. Division (F): a $50 credit per return at 65 or older. Last amended by HB 166 (133rd GA), effective October 17, 2019.

https://codes.ohio.gov/ohio-revised-code/section-5747.055

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Ohio Legislative Service Commission · OH · link checked 2026-10-21

Contributions to a §529 qualified tuition program are deducted up to $4,000 per beneficiary per year with unlimited carryforward; division (D)(1) adds back a nonqualified distribution up to amounts previously deducted.

https://codes.ohio.gov/ohio-revised-code/section-5747.70

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Ohio Legislative Service Commission · OH · link checked 2026-10-21

A nonrefundable credit equal to thirty per cent of the federal credit, not to exceed the tax otherwise due after preceding nonrefundable credits.

https://codes.ohio.gov/ohio-revised-code/section-5747.71

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Ohio Legislative Service Commission · OH · link checked 2026-10-21

Division (C)(2): no municipal corporation may levy an income tax above one per cent without approval of a majority of its electors; (B) grandfathers rates above 1% in effect on March 23, 2015.

https://codes.ohio.gov/ohio-revised-code/section-718.04

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Oklahoma Legislature · OK · link checked 2026-10-21

For tax year 2026, single individuals: 0% on the first $3,750, 2.5% on the next $1,150, 3.5% on the next $2,300, and 4.5% on the remainder, subject to the further reductions in subsection E.

https://www.oklegislature.gov/cf_pdf/2025-26%20ENR/hB/HB2764%20ENR.PDF

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Oklahoma Legislature · OK · link checked 2026-10-20

Section 2358: "For taxable years beginning on or after January 1, 2017," a standard deduction of $6,350 for single or married filing separately in lieu of the federal one, and personal exemptions of $1,000. Fixed amounts with no inflation adjustment.

https://oklegislature.gov/ok_statutes/completetitles/os68.pdf

Oregon Legislative Assembly · OR · link checked 2026-10-21

Section 3 amends ORS 315.266 from nine to 14 percent of the federal credit, and from 12 to 17 percent with a dependent under three; ITIN filers may claim under subsection (2). Section 10: applies to tax years beginning on or after January 1, 2026.

https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureDocument/SB1507/Enrolled

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Oregon Legislature · OR · link checked 2026-10-20

Subsection (1)(b): each year the bracket dollar amounts rise by the cost-of-living adjustment measured on the CPI-U, except that "the rate brackets applicable to taxable income in excess of $125,000 may not be adjusted."

https://www.oregonlegislature.gov/bills_laws/ors/ors316.html

Oregon Legislature · OR · link checked 2026-10-21

§315.650: refundable credit for Oregon college savings contributions at a percentage set by AGI (50% between $30,000 and $70,000), capped at an inflation-adjusted amount; §315.653: credit forfeited on nonqualified and K-12 withdrawals.

https://www.oregonlegislature.gov/bills_laws/ors/ors315.html

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Pennsylvania Department of Revenue · PA · link checked 2026-10-21

Any allowance for days worked outside Pennsylvania "shall be based upon the performance of services which, of necessity, obligate the employe" to perform out-of-state duties.

https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter109/s109.8.html

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Pennsylvania General Assembly · PA · link checked 2026-10-21

Section 311(3) limits the tax "on wages, salaries, commissions and other earned income of individuals" to one percent; Chapter 5 (Act 32 of 2008) consolidates collection in county tax collection districts.

https://www.legis.state.pa.us/WU01/LI/LI/US/HTM/1965/0/0511..HTM

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Rhode Island General Assembly · RI · link checked 2026-10-21

The modification for contributions to the Rhode Island tuition savings program and its recapture: a rollover to a non-Rhode Island plan or a withdrawal not for qualified expenses is added back.

https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-II/44-30-12.htm

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South Carolina Legislature · SC · link checked 2026-10-21

Amends §§12-6-510, 12-6-50, 12-6-1140, 12-6-4910, 12-6-1720 and 12-6-3632, first applying to tax years beginning after 2025. It does not amend §12-6-1170, the retirement and age 65 deductions.

https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm

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South Carolina Legislature · SC · link checked 2026-09-01

Individuals, estates, and trusts deduct 44% of net capital gain recognized in the state; last amended by 2000 Act No. 387 and untouched by Act 110 (H.4216), the 2026 restructuring.

https://www.scstatehouse.gov/code/t12c006.php

South Carolina Legislature · SC · link checked 2026-10-21

Computed as provided in IRC §21 except that the applicable percentage is seven percent and is not reduced.

https://www.scstatehouse.gov/code/t12c006.php#12-6-3380

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South Dakota Legislature · SD · link checked 2026-08-31

No new state tax without a two-thirds vote of all members of each chamber or a vote of the people by initiative. Approved November 1996.

https://sdlegislature.gov/Statutes/Constitution/11-14

South Dakota Legislature · SD · link checked 2026-08-31

"The Legislature is empowered to impose taxes upon incomes and occupations, and taxes upon incomes may be graduated and progressive."

https://sdlegislature.gov/Statutes/Constitution/11-2

South Dakota Legislature · SD · link checked 2026-08-31

The 6% rate on financial institutions’ net income, in the one chapter of South Dakota’s code that levies a net income tax.

https://sdlegislature.gov/Statutes/10-43-4

South Dakota Legislature · SD · link checked 2026-08-31

The 4.2% state sales tax rate, with a second codified version effective 1 July 2027 restoring 4.5% — the sunset enacted by SL 2023, ch. 32.

https://sdlegislature.gov/Statutes/10-45-2

State of Rhode Island General Assembly · RI · link checked 2026-10-21

Paragraph (N): 16% of the federal earned-income credit for tax years beginning on or after January 1, 2024; from 2015, 100% of the excess over Rhode Island tax is refundable.

https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-I/44-30-2.6.htm

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Tennessee General Assembly · TN · link checked 2026-08-31

The amendment approved by voters in November 2014: no state or local tax "upon payroll or earned personal income," grandfathering only taxes in effect on 1 January 2011.

https://www.capitol.tn.gov/bills/108/bill/sjr0001.pdf

Tennessee General Assembly · TN · link checked 2026-10-20

The amendment text; its recitals record that the Legislature repealed the state property tax in 1949.

https://www.capitol.tn.gov/Bills/114/Bill/SJR0001.pdf

Texas Legislative Council · TX · link checked 2026-08-31

§24-a (individual income tax prohibited, added 5 Nov. 2019, the same election that repealed old §24), §24-b (capital gains tax prohibited, realized or unrealized, added 4 Nov. 2025), and §26 (death and transfer taxes prohibited).

https://tlc.texas.gov/docs/legref/TxConst.pdf

The Florida Senate · FL · link checked 2026-08-31

§5(a) bars taxing natural persons’ income beyond what federal law would credit back; §5(b) permits a corporate income tax up to 5%, or higher on a three-fifths vote of each chamber.

https://www.flsenate.gov/Laws/Constitution

The Florida Senate · FL · link checked 2026-08-31

The revenue trigger that automatically cut the corporate rate for tax years 2019–2021; repealed for taxable years beginning on or after 1 January 2022, fixing the rate at 5.5%.

https://www.flsenate.gov/Laws/Statutes/2025/220.1105

U.S. Bankruptcy Court, N.D. Alabama · AL · link checked 2026-10-21

Quotes Birmingham's Occupational Tax Code, art. I, §5.1: the fee is "one percent (1%) of the gross receipts" of each person working in the city as an employee, withheld by the employer and remitted to the city.

https://www.courtlistener.com/opinion/8525282/perry-v-city-of-birmingham-in-re-perry/

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U.S. Congress · federal · published 2025-07-04 · link checked 2026-08-02

Bill text, section-by-section summary, and legislative history.

https://www.congress.gov/bill/119th-congress/house-bill/1

U.S. Government Publishing Office · federal · published 2021-03-11 · link checked 2026-10-21

Section 9675 rewrote IRC §108(f)(5) as a "Special rule for discharges in 2021 through 2025": gross income excludes the discharge, after December 31, 2020, and before January 1, 2026, of federal, state, institutional and private education loans.

https://www.govinfo.gov/content/pkg/PLAW-117publ2/html/PLAW-117publ2.htm

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U.S. Government Publishing Office · federal · published 2025-07-04 · link checked 2026-10-20

The Act as enacted — controlling text for every OBBB provision described on this site.

https://www.govinfo.gov/app/details/PLAW-119publ21

U.S. Government Publishing Office · federal · published 2024-07-19 · link checked 2026-10-21

Final §401(a)(9) regulations, applicable to distribution calendar years beginning on or after January 1, 2025. Keep annual distributions in years 1 through 9 of the 10-year period when the employee died on or after the required beginning date. Example: a 2020 death leaves six years in 2025 and full distribution in 2030, with no make-up of 2021 to 2024. Applicable age 73 for births in 1951 through 1958 and 75 from 1960; the 1959 paragraph is reserved for REG-103529-23.

https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf

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U.S. Government Publishing Office · federal · published 2017-12-22 · link checked 2026-08-02

The 2017 Act, including the sunset dates the OBBB later overrode.

https://www.govinfo.gov/app/details/PLAW-115publ97

Utah State Legislature · UT · link checked 2026-10-21

Amends UCA §59-10-1047: a nonrefundable $1,000 per qualifying child (federal §24 child under six), no carryforward or carryback, reduced by $.10 per dollar of modified AGI over $30,500 married separate, $49,000 single or head of household, $61,000 joint (previously $27,000, $43,000, $54,000). Retrospective to taxable years beginning on or after January 1, 2026.

https://le.utah.gov/~2026/bills/hbillenr/HB0290.pdf

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Utah State Legislature · UT · link checked 2026-10-21

Amends the resident individual rate from 4.5% to 4.45%. Takes effect May 6, 2026, with retrospective operation for a taxable year beginning on or after January 1, 2026.

https://le.utah.gov/~2026/bills/sbillenr/SB0060.pdf

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Utah State Legislature · UT · link checked 2026-10-21

A nonrefundable credit for the account owner equal to the §59-10-104(2) income tax rate times the qualified investment, up to an inflation-indexed maximum per beneficiary; no carryforward.

https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1017.html

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Utah State Legislature · UT · link checked 2026-10-21

A nonrefundable credit of 6% of the federal standard deduction (or the Utah itemized deduction) plus 6% of the Utah personal exemption, reduced by $.013 for each dollar of state taxable income above $15,095 for a single filer. The version shown is effective January 1, 2026.

https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html

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Utah State Legislature · UT · link checked 2026-10-21

A $450 credit per claimant born on or before December 31, 1952, reduced by 2.5 cents per dollar of modified AGI above $25,000 single, $32,000 joint or head of household, $16,000 married separate.

https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S1019_2022032320220323.html

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Utah State Legislature · UT · link checked 2026-10-21

The credit equals the tax rate times Social Security benefits in state taxable income, reduced by 2.5 cents per dollar of modified AGI above $54,000 single, $90,000 joint or head of household, $45,000 married separate. A claimant may not also take the §59-10-1019 retirement credit.

https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S1042_2026010120250507.html

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Utah State Legislature · UT · link checked 2026-10-21

A nonrefundable credit equal to the §59-10-104(2) rate times the military retirement pay included in federal AGI; it cannot be carried and cannot be combined with the §59-10-1019 retirement credit.

https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1043.html

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Vermont General Assembly · VT · link checked 2026-10-20

Subsection (b)(2): the taxable-income amounts in the rate tables are adjusted annually for inflation by the Commissioner of Taxes, in the manner of the federal tables, beginning with taxable year 2003.

https://legislature.vermont.gov/statutes/section/32/151/05822

Vermont General Assembly · VT · link checked 2026-10-21

A nonrefundable credit of 10% of the first $2,500 contributed per beneficiary per taxpayer (each spouse on a joint return); 10% of a distribution not for approved costs is repaid, up to credits received.

https://legislature.vermont.gov/statutes/section/32/151/05825a

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Vermont General Assembly · VT · link checked 2026-10-21

Thirty-eight percent of the federal credit with one or more qualifying children, 100 percent without; available to filers lacking a qualifying taxpayer identification number; excess paid to the taxpayer. Last amended 2025, No. 71, eff. January 1, 2025.

https://legislature.vermont.gov/statutes/section/32/151/05828b

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Vermont General Assembly · VT · link checked 2026-10-21

A refundable credit equal to 72 percent of the federal credit allowed for the taxable year.

https://legislature.vermont.gov/statutes/section/32/151/05828c

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Vermont General Assembly · VT · link checked 2026-10-21

Social Security is fully excluded at AGI of $55,000 or less ($70,000 married joint), proportionally to $65,000 ($80,000), and not at all above. The first $10,000 of CSRS or other non-Social-Security-covered public pension income is excludable on the same scale, but a filer elects only one of the three exclusions. Military retirement is fully excludable up to $125,000 of AGI, phasing out to $175,000, and may be claimed alongside.

https://legislature.vermont.gov/statutes/section/32/151/05830e

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Vermont General Assembly · VT · link checked 2026-10-21

Refundable $1,000 per qualifying child (§152(c)) six years of age or younger at the close of the year, regardless of taxpayer ID number; reduced by $20 per $1,000 of AGI over $125,000 for any filing status.

https://legislature.vermont.gov/statutes/section/32/151/05830f

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Virginia General Assembly · VA · link checked 2026-10-22

A calendar-year individual return is due "on or before May 1 of each year"; a fiscal-year return by the fifteenth day of the fourth month after the year closes.

https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-341/

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Virginia General Assembly · VA · link checked 2026-10-20

The individual rate schedule: 2% to $3,000, 3% to $5,000, 5% to $17,000, and 5.75% "on income in excess of $17,000 for taxable years beginning on and after January 1, 1990." Every amount is a fixed dollar figure; the section has no inflation adjustment.

https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-320/

Virginia General Assembly · VA · link checked 2026-10-21

Subdivision 3 subtracts Title II Social Security benefits. Subdivision 18 c: for taxable years beginning on and after January 1, 2025, up to $40,000 of military benefits at any age.

https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322.02/

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Virginia General Assembly · VA · link checked 2026-10-20

The standard deduction for a single individual by taxable-year range: $8,750 for 2025 and 2026, $9,200 for 2027, $9,300 for 2028 and 2029, and $3,000 from 2030. Also a $930 deduction for each personal exemption.

https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322.03/

Virginia General Assembly · VA · link checked 2026-10-21

Subdivision B 2: a nonrefundable credit of 20% of the federal credit. Subdivision B 3 b: for taxable years beginning on and after January 1, 2025 but before January 1, 2027, a refundable credit of 20% instead. A household may take only one.

https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-339.8/

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Washington State Courts · WA · link checked 2026-08-02

Quinn v. State (2023), which upheld the capital gains tax as an excise tax rather than a tax on income.

https://www.courts.wa.gov/opinions/

Washington State Legislature · WA · published 2025-05-20 · link checked 2026-09-01

The transportation act that created the luxury taxes: 8% on the vehicle selling price above a $100,000 fiscal-year-2026 deduction (leases measured at inception FMV), 10% on noncommercial aircraft value above $500,000, and 0.5% on recreational vessels measured on "the selling price, plus trade-in property of like kind." Signed 20 May 2025.

https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/5801-S.SL.pdf

Washington State Legislature · WA · link checked 2026-10-21

A sales-tax remittance for the prior federal tax year: base amounts $300, $600, $900 and $1,200 by number of qualifying children, adjusted for inflation every year from 2024 using CPI published by November 15 of the previous year; ITIN filers eligible.

https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.0206

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Washington State Legislature · WA · link checked 2026-08-02

The enacted aircraft tax as codified, at 10% of value above $500,000.

https://app.leg.wa.gov/RCW/default.aspx?cite=82.48A.010

Washington State Legislature · WA · link checked 2026-08-31

The codified rates: 7% on Washington capital gains, plus 2.9% on the portion exceeding $1,000,000 (added by ESSB 5813, 2025 c 421, applying from tax year 2025). "Washington capital gains" is the post-deduction amount, so the $1 million measures taxable gains.

https://app.leg.wa.gov/RCW/default.aspx?cite=82.87.040

Washington State Legislature · WA · link checked 2026-09-01

The rate schedules by date of death. As amended by 2026 c 209 §2, deaths on or after July 1, 2026 use the restored pre-2025 table with a 20% top rate over $9,000,000.

https://app.leg.wa.gov/RCW/default.aspx?cite=83.100.040

Washington State Legislature · WA · link checked 2026-09-01

The uniformity clause underlying every challenge to a Washington income tax.

https://leg.wa.gov/state-laws-and-rules/washington-state-constitution/

West Virginia Legislature · WV · link checked 2026-09-01

Subsection (c)(8): Social Security fully exempt under $50,000/$100,000 of federal AGI since 2022; HB 4880 (2024) phases the exemption in above those limits — 35% (2024), 65% (2025), 100% for taxable years beginning on or after January 1, 2026.

https://code.wvlegislature.gov/11-21-12/

West Virginia Legislature · WV · link checked 2026-10-21

The exemption is $2,000 for taxable years beginning on or after January 1, 1987.

https://code.wvlegislature.gov/11-21-16/

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West Virginia Legislature · WV · link checked 2026-10-21

A nonrefundable credit of 50 percent of the federal §21 credit, for tax years beginning on and after January 1, 2024.

https://code.wvlegislature.gov/11-21-26/

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Wisconsin Legislature · WI · link checked 2026-10-21

Rent constituting property taxes is 25% of rent if heat is not included or 20% if it is ((a)4.). The credit is 12% of the first $2,500 of property taxes or rent constituting property taxes ($1,250 married filing separately), not to exceed the tax ((b)).

https://docs.legis.wisconsin.gov/statutes/statutes/71/i/07/9

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Wisconsin State Legislature · WI · link checked 2026-10-21

For taxable years after 2023: 100 percent of the federal credit figured with expense limits of $10,000 (one) and $20,000 (two or more), up to the amount of tax; full-year residents only.

https://docs.legis.wisconsin.gov/statutes/statutes/71/i/07/9g

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Wyoming Legislature · WY · link checked 2026-08-31

"No tax shall be imposed upon income without allowing full credit against such tax liability for all sales, use, and ad valorem taxes paid in the taxable year" — a condition on an income tax, not a prohibition of one.

https://wyoleg.gov/statutes/compress/title97.pdf

Alabama Department of Revenue · AL · link checked 2026-10-21

"Income you do not report" includes Social Security, payments from a defined benefit retirement plan under IRC §414(j), military retirement, U.S. government retirement and the state retirement systems.

https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf

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Alabama Department of Revenue · AL · link checked 2026-10-21

"Yes. Alabama residents will be allowed to deduct contributions made on or after January 1, 2018, by or on behalf of such individual to a health savings account of such individual to coincide with annual amount allotted by federal law or regulation."

https://www.revenue.alabama.gov/faqs/does-alabama-allow-an-adjustment-to-a-health-savings-account-hsa-like-the-irs

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Alabama Department of Revenue · AL · link checked 2026-10-21

A nonqualified withdrawal of previously deducted contributions is added back to income, with an additional 10% of the amount withdrawn.

https://www.revenue.alabama.gov/faqs/does-alabama-income-tax-law-recapture-previously-deducted-contributions-when-withdrawing-money-from-a-collegecounts-529-plan-for-non-qualified-expenses/

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Alabama Department of Revenue · AL · link checked 2026-10-22

2026 estimated tax may be paid in installments on or before April 15, June 15 and September 15, 2026 and January 15, 2027; a 15th on a weekend or state holiday moves to the next business day.

https://www.revenue.alabama.gov/wp-content/uploads/2026/01/26f40esinstr.pdf

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Alabama Department of Revenue · AL · link checked 2026-10-21

States that qualified passenger vehicle loan interest may be taken on Form 40 or 40NR Schedule A, Itemized Deductions, line 11, with the phase-out computed on Alabama AGI.

https://www.revenue.alabama.gov/tax-policy/obbba/

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Alabama Department of Revenue · AL · published 2025-11-10 · link checked 2026-10-21

Provision-by-provision table: qualified tips, qualified overtime and the §151(d)(5) senior deduction marked "Tied to Federal: No"; qualified passenger vehicle loan interest marked "Yes", through Alabama's itemized interest deduction.

https://www.revenue.alabama.gov/wp-content/uploads/2025/11/OBBBA-Executive-Summary_FinalwAppendixA_10.31.25.pdf

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Alabama Department of Revenue · AL · link checked 2026-09-01

Alabama’s own overtime exemption under Act 2023-421, as amended by Act 2024-437, which expired for periods after June 30, 2025.

https://www.revenue.alabama.gov/individual-corporate/overtime-exemption/

Alabama Department of Revenue · AL · link checked 2026-10-21

Up to $5,000 per taxpayer ($10,000 on a joint return when both spouses contribute) for CollegeCounts contributions; a contribution postmarked on or before December 31 counts for that year.

https://www.revenue.alabama.gov/faqs/what-is-the-alabama-state-income-tax-deduction-for-contributions-to-the-collegecounts-529-plan/

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Arizona Department of Revenue · AZ · link checked 2026-10-21

Arizona filing requirements: file if gross income is more than $15,750 (single), figured as for federal purposes less income Arizona does not tax, such as U.S. government interest and Social Security.

https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf

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Arizona Department of Revenue · AZ · link checked 2026-10-22

Estimated tax payments are due April 15, June 15, September 15, 2026, and January 15, 2027.

https://azdor.gov/individuals/individual-estimated-tax-payments

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Arizona Department of Revenue · AZ · link checked 2026-10-21

2025 highlights: "New Tax Rate of 2.5% for All Income Levels and Filing Status"; standard deduction of $15,750 for a single taxpayer, the federal amount.

https://azdor.gov/forms/individual-income-tax-highlights

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Arizona Department of Revenue · AZ · link checked 2026-10-21

For tax year 2025, a filer taking the Arizona standard deduction may increase it by 34 percent of qualified charitable contributions, up from 33 percent.

https://azdor.gov/node/95

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Arizona Secretary of State · AZ · link checked 2026-10-20

Descriptive title and yes/no effects for Proposition 316 (local tax on groceries) and Proposition 141 (vehicle miles traveled).

https://azsos.gov/sites/default/files/docs/2026-Ballot-Language-FINAL_0.pdf

Arkansas Brighter Future Direct Plan (State of Arkansas) · AR · link checked 2026-10-21

Up to $5,000 per taxpayer ($10,000 for married couples making a proper election) for plan contributions, with a four-year carryforward; up to $3,000 ($6,000) for contributions to another state's plan not deducted on another state's return; nonqualified withdrawals may bring recapture of Arkansas deductions.

https://brighterfuturedirect529.com/tax-advantages/

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Arkansas Department of Finance and Administration · AR · link checked 2026-10-21

The same cancellation-of-debt line for tax year 2024, inside the federal ARPA window: generally taxable, with PSLF and total and permanent disability named as exceptions.

https://dfa.arkansas.gov/wp-content/uploads/2024_AR-OI_Instructions.pdf

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Arkansas Department of Finance and Administration · AR · link checked 2026-10-21

Line 8, cancellation of debt: enter the amount from Form 1099-C; cancelled debt is generally taxable in Arkansas, with exceptions including student loans forgiven under PSLF and for total and permanent disability.

https://dfa.arkansas.gov/wp-content/uploads/2025_AR-OI_Instructions.pdf

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Arkansas Department of Finance and Administration · AR · link checked 2026-10-21

The first $6,000 of employer-plan retirement income and of traditional IRA distributions after 59½ is exempt, $6,000 per taxpayer from both combined. Military retirement pay is exempt from 2018 (Act 141 of 2017). Social Security is not income for Arkansas.

https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf

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Arkansas Department of Finance and Administration · AR · link checked 2026-10-21

Section 21 is adopted as in effect January 1, 1997 for the standard credit; the credit for care at an approved early-childhood facility is 20% of the federal credit under §21 as in effect January 1, 1993 and is refundable.

https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=261&partID=941&subPartID=6195&sectionID=40248

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Arkansas Department of Finance and Administration · AR · link checked 2026-09-01

The DFA's own gains schedule: net capital gain capped at $10,000,000 on line 7b (the excess is exempt), the taxable share computed at 50% on line 8, and short-term gains carried separately at 100%. Implements §26-51-815.

https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000D_CapitalGains.pdf

Arkansas Department of Finance and Administration · AR · link checked 2026-10-21

The $2,470 standard deduction and the $29 personal tax credit per exemption used in the 2026 withholding formula.

https://www.dfa.arkansas.gov/wp-content/uploads/whformula_2026.pdf

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Arkansas Department of Finance and Administration · AR · link checked 2026-10-22

Voucher 4 for tax year 2026 carries a due date of 01/15/2027.

https://www.dfa.arkansas.gov/wp-content/uploads/2026_Final_AR1000ES_2.pdf

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Arkansas Department of Finance and Administration · AR · link checked 2026-09-01

The Individual Income Tax Section’s own page. As of retrieval it links tax forms through 2025 and publishes no 2026 rate table, which is why our 2026 Arkansas entry stands on Act 2 alone and reads provisional.

https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/

Bright Start (Illinois State Treasurer) · IL · link checked 2026-10-21

Footnote 1: up to $10,000 per individual return ($20,000 joint) for combined Bright Start, Bright Directions and College Illinois! contributions; any deduction previously taken is added back on a nonqualified withdrawal.

https://brightstart.com/

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California Employment Development Department · CA · link checked 2026-10-21

Table 3: the 2026 annual standard deduction of $5,706 for a single filer.

https://edd.ca.gov/siteassets/files/pdf_pub_ctr/26methb.pdf

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California Employment Development Department · CA · link checked 2026-10-21

Register within 15 days after paying $750 in total cash wages in a quarter; $750 to $999.99 in a quarter requires withholding State Disability Insurance; $1,000 or more also requires paying Unemployment Insurance and Employment Training Tax, continuing through the following calendar year.

https://edd.ca.gov/en/payroll_taxes/household_employer/

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California Franchise Tax Board · CA · link checked 2026-10-21

Schedule CA (540) instructions, Part I Section B line 7: "California excludes unemployment compensation from taxable income." The amount in column A is entered in column B as a subtraction.

https://www.ftb.ca.gov/forms/2025/2025-540-booklet.pdf

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California Franchise Tax Board · CA · link checked 2026-10-21

States the credit is nonrefundable and requires federal AGI of $100,000 or less.

https://www.ftb.ca.gov/forms/2025/2025-3506-instructions.html

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California Franchise Tax Board · CA · link checked 2026-10-21

Line 1h: enter any employer HSA contribution from W-2 box 12 code W in column C (addition). Line 13: "California law does not conform"; the federal HSA deduction goes in column B. Line 2: HSA interest or earnings "are taxable in the year earned." Line 8f: HSA distributions not used for qualified medical expenses are not taxable for California.

https://www.ftb.ca.gov/forms/2025/2025-540-ca-instructions.html

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California Franchise Tax Board · CA · link checked 2026-10-21

Part II line 22 prints the 2025 California AMT exemption: $92,749 single or head of household up to $347,808 of AMTI, $123,667 joint up to $463,745, $61,830 separate up to $231,868. Line 24: tentative minimum tax is 7.0% of line 23; line 26 subtracts regular tax.

https://www.ftb.ca.gov/forms/2025/2025-540-p.pdf

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California Franchise Tax Board · CA · published 2026-04-16 · link checked 2026-10-21

At least 18 or a qualifying child; earned income $1 to $32,900; SSN or ITIN for every member of the household. The table stops at tax year 2025 (maximum $3,339 with two children, $3,756 with three or more); no tax year 2026 table was posted on the retrieval date.

https://www.ftb.ca.gov/file/personal/credits/caleitc/eligibility-and-credit-information.html

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California Franchise Tax Board · CA · link checked 2026-10-21

California requires estimated tax at $500 owed ($250 married/RDP filing separately), on 90% of current-year or 100% of prior-year tax (110% above $150,000 of prior-year California AGI). Current-year California AGI of $1,000,000 or more ($500,000 MFS) must pay on 90% of current-year tax. 2026 payments: 30% April 15, 40% June 15, 0% September 15, 30% January 15, 2027.

https://www.ftb.ca.gov/pay/estimated-tax-payments.html

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California Franchise Tax Board · CA · link checked 2026-10-21

For the 2025 return: California income of $53,994 or less (single, married filing separately) or $107,987 or less (joint, head of household, surviving spouse); credit $60 or $120; claimed on Form 540 line 46. Page last updated 02/20/2026.

https://www.ftb.ca.gov/file/personal/credits/nonrefundable-renters-credit.html

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California Franchise Tax Board · CA · published 2026-04-23 · link checked 2026-10-21

Available for taxable years beginning before January 1, 2031; 9.3% of qualified net income; election on a timely filed original return; June 15 first payment of the greater of $1,000 or 50% of the prior year’s tax, and for 2026 to 2030 a missed or short June 15 payment no longer voids the election but cuts owners’ credit by 12.5% of their share of the unpaid amount; nonrefundable owner credit with a five-year carryover. The host returns 403 to non-browser clients.

https://www.ftb.ca.gov/file/business/credits/pass-through-entity-elective-tax/index.html

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California Franchise Tax Board · CA · link checked 2026-10-21

For Public Law 119-21, states that California does not conform to §70201 (tips), §70202 (overtime) or §70203 (passenger vehicle loan interest), and does not conform to the §70103 senior deduction; California's specified conformity date is January 1, 2025.

https://www.ftb.ca.gov/about-ftb/data-reports-plans/Summary-of-Federal-Income-Tax-Changes/index.html

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California Franchise Tax Board · CA · published 2026-04-16 · link checked 2026-10-21

Up to $1,189 per eligible tax return for tax year 2025; earned income of $32,900 or less; a qualifying child under 6 and CalEITC eligibility. No tax year 2026 amount posted on the retrieval date.

https://www.ftb.ca.gov/file/personal/credits/young-child-tax-credit.html

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California Legislative Analyst's Office · CA · link checked 2026-10-20

Proposition 30 (2012) raised rates on high-income taxpayers; Proposition 55 (2016) extended them; Prop 3 makes them permanent. $5 billion to $15 billion a year.

https://voterguide.sos.ca.gov/propositions/3/analysis.htm

California Legislative Analyst's Office · CA · link checked 2026-10-20

Applies to billionaires resident on January 1, 2026; real estate, pensions and retirement accounts generally excluded; five-year payment option at a cost; possible conflict with Props 41 and 42.

https://voterguide.sos.ca.gov/propositions/40/analysis.htm

California Secretary of State · CA · link checked 2026-10-20

Makes permanent the voter-approved rates for individuals earning over $371,000 (inflation-adjusted); a no vote lets them expire in 2031.

https://voterguide.sos.ca.gov/propositions/3/

California Secretary of State · CA · link checked 2026-10-20

A one-time tax equal to 5% of the wealth of taxpayers with assets over $1 billion.

https://voterguide.sos.ca.gov/propositions/40/

California Secretary of State · CA · link checked 2026-10-20

Prohibits any new state tax on the ownership of personal property or applied retroactively; nullifies conflicting taxes enacted after January 1, 2026.

https://voterguide.sos.ca.gov/propositions/42/

California Secretary of State · CA · link checked 2026-10-20

The official list and titles of the 14 propositions on the November 3, 2026 ballot, including Props 41 and 43.

https://voterguide.sos.ca.gov/propositions/

City of Columbus Income Tax Division · OH · link checked 2026-10-21

"The Columbus tax rate is 2.5%." Residents pay 2.5% on all income wherever earned, with credit for tax paid to another city up to 2.5%.

https://www.columbus.gov/files/sharedassets/city/v/5/city-auditor/tax-forms/individuals/2025-ir-25-instructions.pdf

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City of Kansas City, Missouri Revenue Division · MO · link checked 2026-10-21

The earnings tax is "a one percent tax on an individual's earned income such as salaries, wages, commissions, tips and other compensation"; residents owe it wherever they work, and self-employed residents file a profits return with the Revenue Division.

https://www.kcmo.gov/city-hall/departments/finance/tax-home/tax-faqs

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City of Newark Division of Tax Abatement and Special Taxes · NJ · link checked 2026-10-21

Tax due is payroll multiplied by "the Payroll Tax Rate of 1% (.01)"; "The Employer is responsible for the Payroll Tax."

https://www.newarknj.gov/DocumentCenter/View/2741/Payroll-Tax-Booklet-2026-PDF

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City of Philadelphia Department of Revenue · PA · link checked 2026-10-21

Rate table: resident 3.74% and non-resident 3.43% from July 1, 2025; resident 3.735% and non-resident 3.425% from July 1, 2026. All employed Philadelphia residents owe the tax wherever they work, and employers withhold it.

https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/

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City of Pittsburgh Department of Finance · PA · link checked 2026-10-21

Earned income tax: "Residents pay 1% city tax and 2% school tax for a total of 3%," collected by Jordan Tax Service.

https://www.pittsburghpa.gov/City-Government/Finance-Budget/Taxes

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City of Portland Revenue Division · OR · link checked 2026-10-21

Metro SHS: 1% of Metro taxable income above $128,000 single / $205,000 joint for 2026 (inflation-indexed from 2026). Multnomah PFA: 1.5% above $125,000 / $200,000 plus 1.5% more above $250,000 / $400,000. "These taxes are not included on your Oregon tax return and must be filed with and paid to the City of Portland Revenue Division."

https://www.portland.gov/revenue/personal-tax

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City of St. Louis Collector of Revenue · MO · link checked 2026-10-21

The one percent earnings tax is collected from residents of the City of St. Louis regardless of where their employer is located, and from nonresidents working in the city.

https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/individual-earnings-tax-info.cfm

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City of Wilmington Department of Finance · DE · link checked 2026-10-21

Line 11a applies the city wage tax rate of .0125 (1.25%) to earned income; the city administers the tax on its own forms.

https://www.wilmingtonde.gov/home/showpublisheddocument/13756/639051018932930000

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College SAVE (Bank of North Dakota) · ND · link checked 2026-10-21

North Dakota taxpayers may deduct up to $5,000 ($10,000 married couples) of College SAVE contributions from state taxable income.

https://www.collegesave4u.com/home/features-and-benefits/tax-benefits.html

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CollegeInvest (Colorado Department of Higher Education) · CO · link checked 2026-10-21

Colorado deduction for CollegeInvest contributions, subject to recapture when a withdrawal is not for qualified expenses.

https://www.collegeinvest.org/529-savings-plan-benefits/529-plan-tax-advantages/

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CollegeInvest (Colorado Department of Higher Education) · CO · link checked 2026-10-21

For tax year 2026: up to $26,200 per taxpayer per beneficiary for a single filer and $39,200 per return per beneficiary for joint filers (2025: $25,400 and $38,100); contributions must be made by December 31.

https://www.collegeinvest.org/blog/understanding-the-colorado-529-tax-deduction/

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Colorado Department of Revenue · CO · published 2025-09-15 · link checked 2026-10-21

The tax is the amount by which 3.47% of Colorado AMTI exceeds Colorado normal tax. Line 1 starts from federal Form 6251 line 6, the figure after the federal exemption; "Ordinarily, you will have a Colorado alternative minimum tax if you have a federal alternative minimum tax." The host serves 403 to non-browser clients.

https://tax.colorado.gov/sites/tax/files/documents/DR0104AMT_2025.pdf

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Colorado Department of Revenue · CO · link checked 2026-09-01

Line 1 starts the return at federal taxable income — Form 1040 line 15 — so a deduction that lowers line 15 lowers the Colorado base by the same amount. The host serves 403 to non-browser clients; fetch with a browser user-agent.

https://tax.colorado.gov/sites/tax/files/documents/DR0104_2025.pdf

Colorado Department of Revenue · CO · link checked 2026-10-22

Returns are due April 15; the state grants an automatic six-month extension to October 15 with "no form to fill out"; 90% of the liability must be paid by April 15 to avoid penalties; weekend and holiday dates move to the next business day.

https://tax.colorado.gov/income-tax-due-dates-filing-extension

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Colorado Department of Revenue · CO · link checked 2026-09-01

The department's guidance on C.R.S. §39-22-518: for tax years 2022 and later the subtraction reaches only farmers' gains on Colorado agricultural real property acquired May 9, 1994 through June 3, 2009, held five uninterrupted years, capped at $100,000, Schedule F filers only. The host returns 403 to non-browser clients.

https://tax.colorado.gov/sites/tax/files/documents/ITT_Colorado_Capital_Gain_Subtraction_Jun_2024.pdf

Colorado Department of Revenue · CO · link checked 2026-10-21

The Colorado subtraction for filers who took the federal standard deduction: qualifying contributions less $500. It may be claimed even by a filer who took the 2020 or 2021 federal non-itemizer charitable deduction. The guidance (June 2024 revision) does not address §170(p).

https://tax.colorado.gov/income-tax-topics-charitable-contributions

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Colorado Department of Revenue · CO · link checked 2026-10-21

Refundable; federal AGI of $60,000 or less; from tax year 2026 the credit is based on the full federal credit the taxpayer was eligible for, even without federal tax liability.

https://tax.colorado.gov/income-tax-topics-child-and-dependent-care-expenses-credit

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Colorado Department of Revenue · CO · link checked 2026-10-21

Refundable; children under 6; no SSN needed for the child; from 2024 a fixed amount per child by AGI. Tax year 2025 single filers (including head of household): $1,200 to $26,000, $600 to $51,000, $200 to $77,000; joint: $1,200 to $36,000, $600 to $61,000, $200 to $87,000. No 2026 bands posted on the retrieval date. C.R.S. §39-22-129.

https://tax.colorado.gov/income-tax-topics-child-tax-credit

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Colorado Department of Revenue · CO · link checked 2026-10-21

Percentage of the federal credit by year: 50% for 2023 through 2025, 25% for 2026 and later. Refundable; ITIN filers eligible since 2020 (Form DR 0104TN); residents under 25 without a qualifying child eligible from 2022 within stated age bands. C.R.S. §39-22-123.5.

https://tax.colorado.gov/income-tax-topics-earned-income-tax-credit

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Colorado Department of Revenue · CO · link checked 2026-10-21

C.R.S. 39-22-104(4)(f): filers 65 and over subtract all federally taxable Social Security; filers 55 to 64 subtract all of it if AGI is $75,000 or less ($95,000 joint) from tax year 2025, otherwise it counts toward the $20,000 cap. The pension and annuity subtraction is $20,000 at 55 to 64 and $24,000 at 65 and over, per person, reduced by any Social Security subtracted; premature IRA distributions do not qualify.

https://tax.colorado.gov/income-tax-topics-social-security-pensions-and-annuities

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Colorado Department of Revenue · CO · link checked 2026-10-22

Estimated payments are due in four installments on April 15, June 15, September 15 and January 15 (fourth calendar quarter); a weekend or holiday moves the date to the next business day.

https://tax.colorado.gov/individual-income-tax-estimated-payments

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Colorado Department of Revenue, Taxation Division · CO · link checked 2026-09-01

States that Colorado income tax is based on federal taxable income, modified by the additions and subtractions of Part 3 — which order the federal overtime compensation deduction added back for tax years 2026 and later, state that no addback is required for qualified tips, and name no addback for car-loan interest, so the §163(h)(4) deduction rides the federal-taxable-income base into the Colorado return.

https://tax.colorado.gov/individual-income-tax-guide

Comptroller of Maryland · MD · link checked 2026-10-21

Minimum filing levels, Table 1: a single person under 65 files if Maryland gross income (federal gross income plus Maryland additions, Social Security excluded) is $15,750 or more.

https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf

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Comptroller of Maryland · MD · link checked 2026-10-21

Line 4 for District of Columbia, Virginia and West Virginia domiciliaries, line 5 for Pennsylvania domiciliaries, each without a Maryland place of abode for 183 days or more; Pennsylvania residents stay liable for withholding at the Maryland county rate unless lines 6 or 7 apply; West Virginia domiciliaries owe no Maryland tax on wages regardless of time spent in Maryland.

https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/2026/mw507.pdf

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Comptroller of Maryland · MD · link checked 2026-10-21

ITIN filers and childless adults aged 18 to 24 may qualify for the Maryland credit though not eligible for the federal one.

https://marylandtaxes.gov/earnedit/

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Comptroller of Maryland · MD · link checked 2026-10-21

"Standard deduction is $3,400"; the value of each personal exemption is generally $3,200 and may be reduced when federal AGI exceeds $100,000 for a single filer.

https://www.marylandcomptroller.gov/content/dam/mdcomp/md/state-payroll/forms/withholding/2026-instructions-mw507.pdf

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Comptroller of Maryland · MD · link checked 2026-10-21

For filers 65 or older or totally disabled. The maximum was $41,200 for 2025; "For calendar year 2026, the maximum pension exclusion is $40,600." Employee retirement systems qualify; IRA, Roth, SEP and Keogh distributions do not. The exclusion is reduced by Social Security and railroad retirement received.

https://services.marylandcomptroller.gov/taxes/en/maryland-pension-exclusion?id=kb_article_view&sysparm_article=KB0010012

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Comptroller of Maryland · MD · link checked 2026-10-21

Social Security is not taxed by Maryland. Military retirement: up to $20,000 at 55 or older, up to $12,500 under 55.

https://services.marylandcomptroller.gov/taxes/en/seniors-and-retirees-frequently-asked-questions?id=kb_article_view&sysparm_article=KB0010124

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Comptroller of Maryland · MD · published 2026-01-06 · link checked 2026-10-21

For tax years 2025 through 2028, the tips, overtime, auto-loan interest and §151(d)(5)(C) senior deductions do not affect Maryland tax liability and are not reported on the Maryland return, because they do not change federal adjusted gross income.

https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/tax-alert-maryland-impacts-of-the-one-big-beautiful-bill-act.pdf

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Connecticut Department of Revenue Services · CT · link checked 2026-10-21

Table A, Personal Exemptions: $15,000 for a single filer with Connecticut AGI up to $30,000, falling $1,000 per $1,000 of AGI to $0 at $44,000 and above.

https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf

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Connecticut Department of Revenue Services · CT · link checked 2026-10-21

Table C, 2% tax rate phase-out add-back: begins above $56,500 single and $100,500 married joint, rising $25 and $50 per $5,000 step; $50 at $65,000 single, $300 at $130,000 joint.

https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf

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Connecticut Department of Revenue Services · CT · link checked 2026-10-21

The additional $250 per EITC-eligible taxpayer with at least one qualifying child, on top of the credit under Conn. Gen. Stat. §12-704e, applicable to taxable years commencing on or after January 1, 2025.

https://portal.ct.gov/drs/miscellaneous-taxes/other-tax-page/state-tax-developments/2025-developments/income-tax

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Connecticut Department of Revenue Services · CT · link checked 2026-10-21

For 2025, a full-year resident must file if Connecticut tax was withheld, estimated or extension payments were made, a PE Tax Credit was received, gross income exceeds $15,000 (single), federal AMT was owed, or the CT EITC is claimed.

https://portal.ct.gov/drs/individuals/resident-income-tax/tax-information

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Connecticut Department of Revenue Services · CT · link checked 2026-10-21

Refundable; 40% of the federal credit (the 2025 maximum table), plus $250 for a filer with at least one qualifying child. Requires a valid SSN for every person on the return and full-year Connecticut residence.

https://portal.ct.gov/drs/ct---eitc/ct-eitc-information/ct-earned-income-tax-credit

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Connecticut Department of Revenue Services · CT · link checked 2026-10-21

Social Security is fully exempt when federal AGI is under $75,000 (single, married filing separately) or $100,000 (joint, head of household, qualifying surviving spouse), partly exempt above. The pension and annuity subtraction phases out between $75,000 and $100,000 ($100,000 and $150,000 joint); the IRA distribution subtraction phases in to "100% for 2026 and thereafter".

https://portal.ct.gov/-/media/drs/publications/drs/drs-162-seniors-flyer_0425.pdf

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Connecticut Department of Revenue Services · CT · link checked 2026-10-21

Required of residents with a federal AMT liability. The tax is the lesser of 19% of the adjusted federal tentative minimum tax or 5.5% of adjusted federal AMTI, less Connecticut income tax. Lines 6 to 9 print the federal 2025 exemptions ($88,100/$137,000), thresholds ($626,350/$1,252,700) and 25% phase-out rate; line 12 the $239,100 breakpoint.

https://portal.ct.gov/-/media/drs/forms/2025/income/ct-6251_1225.pdf

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Connecticut Department of Revenue Services · CT · link checked 2026-10-21

Q&A 2: gambling losses are not deductible for Connecticut income tax purposes even where deductible federally; Connecticut tax applies to all gambling winnings included in federal adjusted gross income.

https://portal.ct.gov/-/media/drs/publications/pubsip/2015/ip201523pdf.pdf

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DC Office of Tax and Revenue · DC · link checked 2026-10-21

Any employee whose permanent residence is outside DC all year and who does not reside in DC 183 days or more files it with the employer to establish that DC income tax is not withheld.

https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2018%20D-4A.pdf

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Delaware Division of Revenue · DE · link checked 2026-10-21

Who Must File: a full-year resident files for 2025 if individual Delaware AGI exceeds $9,400 (single, under 60); $12,200 at 60 to 64.

https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf

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Delaware Division of Revenue · DE · link checked 2026-10-21

The out-of-state allowance "must be based on necessity of work outside the State of Delaware"; working from a home office "is considered for the convenience of the employee unless working from home is a requirement of employment."

https://revenuefiles.delaware.gov/2025/PITForms_Instructions/PIT-SCW_2025-01_PaperInteractiveIPM.pdf

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Delaware Division of Revenue · DE · link checked 2026-10-21

States that the OBBBA deductions for tips, overtime and car loan interest are not defined federally as itemized deductions and will not flow through to the Delaware personal income tax, which conforms to federal AGI.

https://revenue.delaware.gov/tax-season-updates/

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District of Columbia Office of Tax and Revenue · DC · link checked 2026-10-21

Line 21: federal Form 2441 line 9c times .32; lines 21 and 22 are nonrefundable. The Keep Child Care Affordable Tax Credit (Schedule ELC) is a refundable credit, maximum $1,200 per eligible child for 2025.

https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf

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District of Columbia Office of Tax and Revenue · DC · link checked 2026-10-21

Calculation J, "Tax computation for married or registered domestic partners filing separately on the same DC return": separate columns for each spouse's income, the return's deduction allocated between them "as you wish", tax figured per column and combined on the D-40.

https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_Schedule_S_030526.pdf

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District of Columbia Office of Tax and Revenue · DC · link checked 2026-09-01

The exclusion amount of $4,988,400 for deaths in calendar year 2026, the filing threshold, and the computation worksheet with its 16% top rate.

https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf

District of Columbia Office of Tax and Revenue · DC · link checked 2026-10-21

Percent of federal EIC by tax year: 70% for 2022 to 2024, 100% for 2025, 85% for 2026 to 2028, 100% for 2029 and beyond. ITIN filers may claim; both spouses on a joint return need an active ITIN.

https://otr.cfo.dc.gov/page/eitc-faqs

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District of Columbia Office of Tax and Revenue · DC · link checked 2026-10-21

A DC resident must file if required to file a federal return; also files to receive a refund of withholding or the DC EITC, Schedule N, Schedule H or Schedule ELC refundable credits.

https://otr.cfo.dc.gov/page/individual-filings-faqs

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District of Columbia Office of Tax and Revenue · DC · link checked 2026-10-21

The tax year 2025 D-40 forms and schedules list child-related credits only as Schedule ELC (Keep Child Care Affordable Tax Credit) and D-2441 (child and dependent care); no child tax credit schedule.

https://otr.cfo.dc.gov/page/individual-income-tax-forms

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Edvest (Wisconsin Department of Financial Institutions) · WI · link checked 2026-10-21

For 2026, Wisconsin taxpayers may deduct up to $5,280 per beneficiary (single or married filing jointly), $2,640 married filing separately.

https://www.edvest.com/media/kqkpplsb/edvest-faq-2026.pdf

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Federal Deposit Insurance Corporation · federal · link checked 2026-09-01

Table A.3, unbanked rates by state 2019–2023 with 90% confidence intervals: Mississippi 9.4% and Louisiana 8.0% at the top, Vermont and Virginia 0.9% at the bottom, against the national 4.2%.

https://www.fdic.gov/household-survey/2023-fdic-national-survey-unbanked-and-underbanked-households-appendix-tables

Federal Deposit Insurance Corporation · federal · link checked 2026-08-02

The measured share of US households without a bank account.

https://www.fdic.gov/household-survey

Florida Department of State, Division of Elections · FL · link checked 2026-10-20

Ballot summary (HJR 1215, 2025); first applies to tax years beginning January 1, 2027.

https://constitutionalinitiatives.dos.fl.gov/Home/InitDetail?account=10&seqnum=109

Florida Department of State, Division of Elections · FL · link checked 2026-10-20

Ballot summary as rewritten (HJR 1F, 2026): non-school homestead exemption $150,000 in 2027 and $250,000 in 2028; non-homestead cap 10% to 5%; limits on local property tax spending; effective January 1, 2027.

https://constitutionalinitiatives.dos.fl.gov/Home/InitDetail?account=10&seqnum=110

Georgia Department of Revenue · GA · link checked 2026-10-21

Schedule 1 subtracts Social Security and railroad retirement benefits included in federal AGI.

https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download

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Georgia Department of Revenue · GA · link checked 2026-09-01

The Department’s own statement of the current figures: “The Georgia income tax rate has been reduced to a flat rate of 4.99%” and a standard deduction increased to $15,000 for single taxpayers, heads of households, and married taxpayers filing separately, or $30,000 filing jointly.

https://dor.georgia.gov/taxes/important-tax-updates

Georgia Department of Revenue · GA · link checked 2026-10-21

O.C.G.A. §48-7-29.27: $250 for each qualifying child (IRC §24(c)) who has not attained age six, for taxable years beginning on or after January 1, 2026; cannot exceed income tax liability; no carryforward or carryback; one claimant per child.

https://dor.georgia.gov/qualifying-child-credit

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Georgia Department of Revenue · GA · link checked 2026-10-21

Available at 62 or older, or permanently disabled. Covers pensions and annuities, rental income and up to $5,000 of earned income. Military retirement: $17,500 under 62, plus up to $17,500 more for Georgia earned income above $17,500, from January 1, 2022.

https://dor.georgia.gov/retirement-income-exclusion

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Georgia Secretary of State · GA · link checked 2026-10-20

Amendment 1 raises the maximum acreage for bona fide conservation use assessment from 2,000 to 4,000 acres (Art. VII, Sec. I, Para. III(e)(1)).

https://sos.ga.gov/sites/default/files/2026-09/2026%20Constitutional%20Summaries%20booklet%20FINAL.pdf

Hawaii Department of Taxation · HI · link checked 2026-10-21

"Hawaii does not tax qualifying distributions from an employer-funded pension plan," including government, military and private employer-funded plans; distributions from employee-contributory plans such as 401(k) deferrals and IRAs are taxable. Line 14 subtracts Social Security taxed on the federal return.

https://files.hawaii.gov/tax/forms/current/n11ins.pdf

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Hawaii Department of Taxation · HI · link checked 2026-10-21

The credit is refundable and 40% of the federal credit; part-year residents and nonresidents multiply by Hawaii AGI over federal AGI. Act 25 (SLH 2025) ends the carryforward of the 2022 nonrefundable credit.

https://files.hawaii.gov/tax/forms/current/n356_i.pdf

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Idaho State Tax Commission · ID · link checked 2026-10-21

Social Security and railroad retirement taxed federally are deducted. The retirement benefits deduction for 2025 is $48,216 single or $72,324 joint, minus Social Security and railroad retirement received; it covers pre-1984 CSRS (not FERS), Idaho firefighter and city police retirement and military retirement, at 65 or older (62 if disabled). Married filing separately cannot claim it.

https://tax.idaho.gov/document-mngr/forms_EIN00046/

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Idaho State Tax Commission · ID · link checked 2026-10-22

"Idaho doesn’t require estimated tax payments for individuals"; prepayments may be made any time.

https://tax.idaho.gov/online-services/compliance/avoid-a-tax-debt/

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Idaho State Tax Commission · ID · link checked 2026-10-21

Up to $6,000 (single, head of household) or $12,000 (married filing jointly) for IDeal contributions made on or before December 31; amounts withdrawn for nonqualified use are added to Idaho taxable income.

https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/ideal-college-savings-program/

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Idaho State Tax Commission · ID · link checked 2026-10-21

Tax year 2025 single schedule: 0% on taxable income up to $4,811 and 5.3% above it. No 2026 schedule was posted when retrieved.

https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/

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Idaho State Tax Commission · ID · published 2026-03-13 · link checked 2026-10-21

After HB 559 took effect, lists the federal deductions Idaho now follows, including the enhanced senior deduction and the deductions for tips, car loan interest and overtime.

https://tax.idaho.gov/pressrelease/latest-update-on-filing-2025-idaho-income-taxes/

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Idaho State Tax Commission · ID · link checked 2026-10-22

An automatic six-month extension, with no written request, for a filer who pays 80% of the current-year tax or 100% of the prior-year tax by April 15; qualifying filers must file by October 15, 2026.

https://tax.idaho.gov/pressrelease/need-an-extension-to-file-your-idaho-income-tax-return-5/

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Illinois Department of Revenue · IL · link checked 2026-10-21

A resident files if required to file a federal return, or if Illinois base income exceeds the exemption allowance ($2,850 per person for 2025).

https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual/il-1040-instr.pdf

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Illinois Department of Revenue · IL · link checked 2026-10-21

The reciprocal agreements with Iowa, Kentucky, Michigan and Wisconsin cover wages, salaries, tips and commissions from Illinois employers and no other income, such as Illinois lottery winnings or unemployment compensation.

https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/general-information.html

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Illinois Department of Revenue · IL · link checked 2026-10-21

Step 5: Illinois base income divided by total base income gives a decimal (1.000 when all base income is Illinois-sourced); the exemption allowance is multiplied by that decimal and the remainder is taxed at 4.95%.

https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual/il-1040-schedule-nr.pdf

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Illinois Department of Revenue · IL · link checked 2026-10-21

Residents of Iowa, Kentucky, Michigan or Wisconsin file it with an Illinois employer to claim exemption from Illinois withholding under the reciprocal agreements; the employer keeps it on file and the employee reports a change of residence within ten days.

https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/withholding/documents/currentyear/il-w-5-nr.pdf

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Illinois Department of Revenue · IL · link checked 2026-10-21

A valid SSN or ITIN; at least age 18, which includes filers 18 to 24 and 65 and older without a qualifying child; a qualifying child may have an SSN or ITIN.

https://tax.illinois.gov/programs/eitc/qualifications.html

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Illinois Department of Revenue · IL · link checked 2026-09-01

The current individual rate (4.95%, effective July 1, 2017) and the corporate 7% plus the 2.5%/1.5% personal property replacement tax.

https://tax.illinois.gov/research/taxrates/income.html

Illinois Department of Revenue · IL · link checked 2026-09-01

Every individual rate since the tax began in 1969: 2.5% through 3%, 5% for 2011-2014, 3.75% from 2015, through June 30, 2017.

https://tax.illinois.gov/research/taxrates/individualprioryears.html

Illinois Department of Revenue · IL · published 2025-12-01 · link checked 2026-08-02

The what’s-new bulletin for 2026 returns (December 2025): the Joyce-to-Finnigan switch and NCTI deduction cut on the corporate schedules, and the consumer-side figures — the $2,925 exemption allowance for 2026 and the $250,000/$500,000 AGI cutoff for the exemption, property tax credit, and K-12 credit.

https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/bulletins/documents/2026/fy-2026-15.pdf

Illinois Department of Revenue · IL · link checked 2026-10-21

PTE tax of 4.95% of the electing entity’s net income; annual election on Form IL-1065 or IL-1120-ST, irrevocable after the extended due date; each owner’s credit equals 4.95% of their distributive share and is reported in the payments section of the individual return.

https://tax.illinois.gov/research/publications/pubs/pass-through-information.html

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Illinois Department of Revenue · IL · link checked 2026-09-01

The 5% credit on principal-residence property tax, claimed on Schedule ICR, unavailable above $250,000/$500,000 of AGI.

https://tax.illinois.gov/research/publications/pubs/illinois-property-tax-credit.html

Illinois Department of Revenue · IL · link checked 2026-09-01

The Line 5 subtraction list: Social Security, qualified employee plans including 401(k)s, IRAs, government and military retirement, railroad retirement.

https://tax.illinois.gov/research/publications/pubs/retirement-income.html

Illinois Department of Revenue · IL · link checked 2026-10-21

The federally taxed portion of qualified employee benefit plans (including 401(k)), IRAs (including Roth conversions), SEPs, government and military retirement, 457 plans and Social Security is subtracted, with no age test; early distributions may be included.

https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-120.pdf

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Illinois Department of Revenue · IL · link checked 2026-10-21

The Illinois EITC is calculated as 20% of the federal EITC.

https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-132.pdf

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Illinois Department of Revenue · IL · link checked 2026-10-21

Lists gambling losses ("Illinois does not allow a deduction for gambling losses") and federal Schedule A itemized deductions among items that may not be subtracted.

https://tax.illinois.gov/questionsandanswers/answer.104.html

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Illinois Office of the Comptroller · IL · link checked 2026-10-21

"The state income tax exemption has increased from $2,850 to $2,925 for the 2026 tax year"; the 4.95% rate is unchanged.

https://illinoiscomptroller.gov/__media/sites/comptroller/assets/File/PayrollBulletins/Payroll%20Bulletin%201-26%20-%20Illinois%20State%20Income%20Tax%20Exemptions%20-%202026.pdf

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Indiana Department of Revenue · IN · link checked 2026-10-21

Schedule 2 deducts Social Security and railroad retirement. Deduction 632: military retirement and survivor benefits, the entire amount for 2022 and later. Deduction 601: civil service annuity at 62 or older, up to $16,000 minus Social Security and railroad retirement received.

https://forms.in.gov/Download.aspx?id=16915

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Indiana Department of Revenue · IN · published 2026-10-01 · link checked 2026-10-21

County income tax rates for all 92 counties, effective October 1, 2026: Porter 0.5% lowest, Randolph 3.0% highest, Marion 2.02%. County is fixed by residence on January 1 of the tax year.

https://www.in.gov/dor/files/dn01.pdf

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Indiana Department of Revenue · IN · link checked 2026-10-21

For residents of Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin; filed with and held by the Indiana employer; the employer remains responsible for withholding any applicable Indiana county tax.

https://forms.in.gov/Download.aspx?id=2419

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Indiana Department of Revenue · IN · link checked 2026-10-21

Names the five reciprocal states and says the agreements do not cover local income taxes; lists Arizona, Oregon and Washington, D.C. as reverse-credit jurisdictions; and limits the credit for tax paid to a no-agreement state to the least of the tax paid, the Indiana rate times the doubly taxed income, and the Indiana tax due. Illinois is on the no-agreement list.

https://www.in.gov/dor/files/ib28.pdf

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Indiana Department of Revenue · IN · published 2022-11-01 · link checked 2026-10-21

Under IC 6-3-2-6, the deduction from adjusted gross income is the lesser of rent paid or $3,000 ($1,500 married filing separately) for a principal residence subject to Indiana property tax.

https://www.in.gov/dor/files/ib38.pdf

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Indiana Department of Revenue · IN · published 2024-03-01 · link checked 2026-10-21

From 2023 the Indiana credit is 10% of the federal credit, computed under IRC §32 as in effect on January 1, 2023; later federal changes are not adopted automatically. Excess over liability is refunded (IC 6-3.1-21).

https://www.in.gov/dor/files/ib92.pdf

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Indiana Department of Revenue · IN · link checked 2026-10-21

Recapture of credits from the account owner on a rollover to another state's plan, a nonqualified withdrawal, a Roth IRA rollover or (from 2026) a withdrawal for K-12 expenses other than tuition.

https://www.in.gov/dor/files/ib98.pdf

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Indiana Department of Revenue · IN · published 2025-10-01 · link checked 2026-10-21

"Individual Income tax rate is lowered to 3% for tax year 2025 and 2.95% for tax year 2026."

https://www.in.gov/dor/files/tax-chapter.pdf

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Indiana Department of Revenue · IN · link checked 2026-10-21

States that the 2026 General Assembly enacted IC 6-3-2-31, 6-3-2-32 and 6-3-2-33, creating Indiana deductions for tips, overtime compensation and qualified passenger vehicle loan interest, in place only for the 2026 tax year.

https://www.in.gov/dor/files/reference/ib128.pdf

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Indiana Department of Revenue · IN · link checked 2026-10-21

Indiana AGI begins with federal AGI under static conformity; Indiana decoupled from the ARPA §108(f)(5) exclusion and IC 6-3-1-3.5(a)(30) requires 2021-2025 discharges to be added back. The chart marks 2021-25 forgiveness taxable for state and county income tax, and PSLF, Teacher Loan Forgiveness, NHSC, disability, bankruptcy or insolvency and death discharges not taxable.

https://www.in.gov/dor/i-am-a/individual/student-loans/

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Indiana529 (Indiana Education Savings Authority) · IN · link checked 2026-10-21

An Indiana income tax credit of 20% of contributions to an Indiana529 account, up to $1,500 a year ($750 married filing separately).

https://www.indiana529direct.com/home/tax-advantages.html

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Internal Revenue Service · federal · link checked 2026-08-02

Free File, Direct File, and the other no-cost filing routes for 2026.

https://www.irs.gov/newsroom/2026-tax-filing-season-opens-with-several-free-filing-options-available

Internal Revenue Service · federal · link checked 2026-08-02

Form 1040, its schedules, and the current instructions.

https://www.irs.gov/forms-pubs/about-form-1040

Internal Revenue Service · federal · link checked 2026-08-02

The return that must be filed to elect portability, with its deadline and extension.

https://www.irs.gov/forms-pubs/about-form-706

Internal Revenue Service · federal · link checked 2026-08-02

The form used to split a refund between accounts.

https://www.irs.gov/forms-pubs/about-form-8888

Internal Revenue Service · federal · link checked 2026-08-02

The unified estate and gift exclusion, the annual gift exclusion, and the GST tax.

https://www.irs.gov/businesses/small-businesses-self-employed/estate-and-gift-taxes

Internal Revenue Service · federal · link checked 2026-09-01

Year-by-year filing thresholds ($13,990,000 for 2025, $15,000,000 for 2026) and the portability election on a timely filed return.

https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax

Internal Revenue Service · federal · link checked 2026-10-21

The tax year 2025 form itself, year-pinned: refund line 35a with the Form 8888 checkbox, routing number on 35b, account type on 35c, account number on 35d. Also the income-to-AGI path: line 8 from Schedule 1 line 10, line 10 adjustments from Schedule 1 line 26, line 11a adjusted gross income, and line 23 "Other taxes, including self-employment tax, from Schedule 2, line 21".

https://www.irs.gov/pub/irs-prior/f1040--2025.pdf

Internal Revenue Service · federal · link checked 2026-10-21

Draft created 8/19/26, marked "DRAFT—DO NOT FILE". Line 6a social security benefits and 6b taxable amount; line 9 adds lines 1z through 8 including 6b; line 12d age box reads "Born before January 2, 1962"; line 12f charitable contribution deduction for non-itemizers; line 13a carries Schedule 1-A line 44; line 15 taxable income.

https://www.irs.gov/pub/irs-dft/f1040--dft.pdf

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Internal Revenue Service · federal · link checked 2026-10-21

Who must pay for 2026: expect to owe at least $1,000 after withholding and refundable credits, and expect withholding to fall below the smaller of 90% of 2026 tax or 100% of 2025 tax (110% if 2025 AGI was more than $150,000, $75,000 married filing separately). Due dates April 15, June 15 and Sept. 15, 2026 and Jan. 15, 2027; the January payment is not required if the 2026 return is filed by February 1, 2027 with the full balance. A W-4 increase can stand in for estimated payments on other income.

https://www.irs.gov/pub/irs-pdf/f1040es.pdf

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Internal Revenue Service · federal · link checked 2026-10-21

Box 1 vehicle loan interest received by lender; boxes 2a–2d year, make, model and VIN; 3a/3b origination and acquisition dates; 4 outstanding principal; 5 refund of overpaid interest; box 6 checked if original use began with the payer of record; box 7 checked if final assembly occurred within the United States.

https://www.irs.gov/pub/irs-pdf/f1098vli.pdf

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Internal Revenue Service · federal · link checked 2026-10-21

The form as printed for tax year 2025: line 2a adds back Schedule A taxes or the standard deduction, line 2i the incentive stock option spread, line 5 the $88,100/$137,000 exemptions with the $626,350/$1,252,700 thresholds, line 7 the 26%/28% computation with the $239,100 breakpoint and $4,782 subtraction, and Part III (lines 12 to 40) the capital-gain computation, whose lines 20 and 27 stack the gain on the regular-tax ordinary income.

https://www.irs.gov/pub/irs-pdf/f6251.pdf

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Internal Revenue Service · federal · published 2026-05-07 · link checked 2026-10-21

Draft 2026 form, created 5/7/26: line 2 enters $2,700 for a child who does not itemize; lines 6 to 13 figure the parent-rate tax on net unearned income; lines 14 to 17 the child-rate tax; line 18 the larger of line 16 or line 17.

https://www.irs.gov/pub/irs-dft/f8615--dft.pdf

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Internal Revenue Service · federal · published 2026-04-28 · link checked 2026-10-21

Draft 2026 form, created 4/28/26: line 4 bars the election at $13,500 or more; line 5 base amount $2,700; line 12 carries the excess to Schedule 1, line 8z; line 13 $1,350 not taxed; line 15 $135, or 10% of line 14 when under $1,350.

https://www.irs.gov/pub/irs-dft/f8814--dft.pdf

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Internal Revenue Service · federal · link checked 2026-10-21

The 2025 revision. Its Step 4(b) Deductions Worksheet has five lines (itemized deductions, the standard deduction, the difference, Schedule 1 Part II adjustments, total) and no line for tips, overtime, vehicle loan interest or the senior deduction.

https://www.irs.gov/pub/irs-prior/fw4--2025.pdf

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Internal Revenue Service · federal · published 2025-12-08 · link checked 2026-10-21

Final 2026 revision, created 12/8/25. Steps 3–4(b) go on one job only. The 15-line Step 4(b) Deductions Worksheet: line 1a tips up to $25,000 and 1b the "and-a-half" overtime up to $12,500 ($25,000 joint) if total income is less than $150,000 ($300,000 joint); 1c vehicle loan interest up to $10,000 below $100,000 ($200,000 joint); 3a/3b $6,000 per person 65 or older below $75,000 ($150,000 joint); line 11 basic standard deduction ($16,100 single); line 15 = lines 2 + 4 + 5 + 14 to Step 4(b). No phase-down lines.

https://www.irs.gov/pub/irs-prior/fw4--2026.pdf

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Internal Revenue Service · federal · link checked 2026-10-21

Draft created 6/10/26, marked "DRAFT—DO NOT FILE". Deductions Worksheet lines 1a–3b repeat the 2026 "less than" total-income tests ($150,000/$300,000 tips and overtime, $100,000/$200,000 vehicle loan interest, $75,000/$150,000 seniors) with no phase-down lines; dollar amounts on lines 9 and 11 are still placeholders.

https://www.irs.gov/pub/irs-dft/fw4--dft.pdf

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Internal Revenue Service · federal · link checked 2026-10-21

Line 5: withholding from unemployment compensation at 10% of each payment. "For unemployment compensation, the payer is permitted to withhold 10% from each payment. No other percentage or amount is allowed." Other listed payments may choose 7%, 10%, 12% or 22%.

https://www.irs.gov/pub/irs-pdf/fw4v.pdf

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Internal Revenue Service · federal · link checked 2026-10-20

TY2026 W-2: box 12 code TP (total cash tips reported to the employer, with an occupation code required in box 14b), code TT (qualified overtime, only the "half" of time-and-a-half), box 14b (up to two Treasury Tipped Occupation Codes, "000" if any tips came from a nonqualifying occupation); 2026 W-2s are due to employees and the SSA by February 1, 2027.

https://www.irs.gov/instructions/iw2w3

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Internal Revenue Service · federal · link checked 2026-08-02

Direct deposit entry on Form 1040 and splitting a refund across up to three accounts.

https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts

Internal Revenue Service · federal · link checked 2026-10-21

Schedule 1-A instructions (pp. 101–110): line 4a from W-2 box 7 or Forms 4070, the box 5 over $176,100 caution, the one-employer and multiple-employer tip worksheets, line 5 net income limitation, the overtime methods (employer statement, total overtime pay ÷ 3, double-time fractions, reasonable method), line 14a for overtime deferred out of box 1, line 22 VIN columns, the valid-SSN definition (valid for employment, issued before the due date including extensions), and the reached-65-the-day-before-the-birthday rule. Also the 2025 standard deduction chart ($33,100 joint, one spouse 65+) and the Tax Computation Worksheet (Section B: 22% less $10,172.00 for $100,000–$206,700).

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

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Internal Revenue Service · federal · link checked 2026-10-21

Use the December 2026 revision for calendar year 2026 and later; a lender files for interest of $600 or more received on a specified passenger vehicle loan, a separate form for each loan, with the $600 threshold applied loan by loan.

https://www.irs.gov/pub/irs-pdf/i1098vli.pdf

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Internal Revenue Service · federal · link checked 2026-10-20

New box 1c (cash tips included in box 1a) and box 1d (Treasury Tipped Occupation Codes, "000" if any tips came from a nonqualifying occupation).

https://www.irs.gov/pub/irs-pdf/i1099k.pdf

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Internal Revenue Service · federal · link checked 2026-10-21

Who must pay: the smaller of 90% of 2025 tax or 100% of 2024 tax (a 12-month return), 110% when 2024 AGI was more than $150,000 ($75,000 married filing separately). No penalty if 2025 tax minus withholding is less than $1,000, or if 2024 had no tax liability. Withholding is considered paid one-fourth on each due date unless box D is checked. The penalty is figured separately for each installment; the Section B worksheet multiplies each underpayment by days ÷ 365 × 0.07 in all four 2025 rate periods, counting to the date paid. If boxes B, C and D are unchecked, the IRS will figure the penalty and send a bill.

https://www.irs.gov/instructions/i2210

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Internal Revenue Service · federal · link checked 2026-10-21

The 2025 line 8 decimal table (0.35 at AGI up to $15,000, falling to 0.20 over $43,000); the Credit Limit Worksheet capping the credit at Form 1040 line 18 tax; Part III, where benefits shown in W-2 box 10 are excluded first and the line 21 maximum is $5,000 for 2025 or the plan maximum if lower.

https://www.irs.gov/pub/irs-pdf/i2441.pdf

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Internal Revenue Service · federal · link checked 2026-08-02

How an account is opened and how the pilot contribution is elected.

https://www.irs.gov/instructions/i4547

Internal Revenue Service · federal · link checked 2026-10-20

Line 2a adds back all taxes deducted on Schedule A, line 7, so the SALT deduction does not reduce alternative minimum taxable income; cited for why the SALT phase-down does not move the tax of a filer whose liability is set by the AMT.

https://www.irs.gov/instructions/i6251

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Internal Revenue Service · federal · published 2025-10-22 · link checked 2026-10-21

Who must file (unearned income over $2,700 for 2025, under 18 or an 18-to-23 student not self-supporting, a living parent, no joint return), the definition of unearned income, which parent’s return to use, and the Tax Table or Tax Computation Worksheet for lines 9, 15 and 17.

https://www.irs.gov/pub/irs-pdf/i8615.pdf

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Internal Revenue Service · federal · published 2025-10-08 · link checked 2026-10-21

The child’s conditions (under 19, or under 24 if a full-time student; only interest and dividends; gross income under $13,500 for 2025; no estimated payments or withholding), the tax benefits the parent cannot take, the deductions and credits a higher AGI can reduce, and the warning that qualified dividends or capital gain distributions can cost up to $135 more under the election.

https://www.irs.gov/pub/irs-pdf/i8814.pdf

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Internal Revenue Service · federal · link checked 2026-10-20

New 1099-NEC boxes 1b (cash tips), 1c (TTOC) and 1d (qualified overtime), and 1099-MISC boxes 13a, 13b and 14, each counting amounts already included in box 1a or box 3; the $2,000 reporting threshold for tax years beginning after 2025.

https://www.irs.gov/pub/irs-pdf/i1099mec.pdf

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Internal Revenue Service · federal · link checked 2026-10-21

Credit Limit Worksheet A subtracts Schedule 3 line 2 (the dependent care credit) from Form 1040 line 18 before the child tax credit is limited.

https://www.irs.gov/pub/irs-pdf/i1040s8.pdf

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Internal Revenue Service · federal · link checked 2026-10-20

Line-by-line rules for SALT, mortgage interest, charitable gifts, and the medical expense floor.

https://www.irs.gov/instructions/i1040sca

Internal Revenue Service · federal · link checked 2026-10-21

The 2025 threshold was $2,800 ("$2,800 test"). Line 2 is line 1 × 12.4%, line 4 is line 3 × 2.9%, line 8 totals Part I; line 9 asks the $1,000-a-quarter question; Section A line 16 is FUTA wages × 0.6%; line 26 adds line 16 and line 25; the total goes to Schedule 2 (Form 1040), line 9. Credit reduction states for 2025 in Worksheet 2: California 0.012 and the U.S. Virgin Islands 0.045; the Department of Labor determines these states.

https://www.irs.gov/instructions/i1040sh

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Internal Revenue Service · federal · link checked 2026-10-21

What’s New: the 2025 maximum self-employment income subject to social security tax is $176,100. Who must pay: net earnings of $400 or more. Additional Medicare Tax section: the 0.9% thresholds ($200,000 single) and their reduction by wages subject to Additional Medicare Tax. Joint returns: each spouse with self-employment income files a separate Schedule SE.

https://www.irs.gov/pub/irs-pdf/i1040sse.pdf

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Internal Revenue Service · federal · link checked 2026-08-02

The authoritative text of each annual inflation-adjustment revenue procedure.

https://www.irs.gov/internal-revenue-bulletins

Internal Revenue Service · federal · link checked 2026-08-02

Free electronic payment from a bank account, no registration required.

https://www.irs.gov/payments/direct-pay-with-bank-account

Internal Revenue Service · federal · published 2026-01-26 · link checked 2026-08-02

Opening date, the filing deadline, and the number of individual returns the IRS expects.

https://www.irs.gov/newsroom/irs-opens-2026-filing-season

Internal Revenue Service · federal · link checked 2026-08-02

Source of record for the 2026 brackets, standard deduction, AMT exemption, and estate exclusion.

https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill

Internal Revenue Service · federal · published 2025-09-23 · link checked 2026-09-01

IR-2025-94: the phase-out begins September 30, 2025; 2025-season baseline of 93.5 million individual refunds, 93% by direct deposit, 7% by paper check; GetBanked and MyCreditUnion.gov pointers.

https://www.irs.gov/newsroom/irs-to-phase-out-paper-tax-refund-checks-starting-with-individual-taxpayers

Internal Revenue Service · federal · published 2020-11-09 · link checked 2026-10-21

Section 3.02: a Specified Income Tax Payment is deductible by the partnership or S corporation in the year paid, flows to owners inside non-separately stated income, and is not taken into account in applying the SALT limitation to any partner or shareholder; section 4: applies to payments on or after November 9, 2020, and taxpayers may rely on it before proposed regulations issue.

https://www.irs.gov/pub/irs-drop/n-20-75.pdf

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Internal Revenue Service · federal · link checked 2026-09-01

New §6050AA lender reporting ($600-or-more information returns naming borrower, interest, outstanding principal, origination date, and the vehicle’s year, make, model, and VIN), and the calendar-2025 transition: a lender satisfies the duty by making the year’s interest total available by January 31, 2026 via an online portal, a regular monthly statement, or an annual statement.

https://www.irs.gov/pub/irs-drop/n-25-57.pdf

Internal Revenue Service · federal · link checked 2026-10-20

The 2026 §402(g)(1) elective-deferral limit ($24,500), the §414(v) age-50 catch-up ($8,000) and age-60-to-63 catch-up ($11,250), and the §414(v)(7)(A) Roth catch-up wage threshold ($150,000 of 2025 FICA wages).

https://www.irs.gov/pub/irs-drop/n-25-67.pdf

Internal Revenue Service · federal · published 2025-11-21 · link checked 2026-09-01

TY2025 transition rules: 2025 W-2s and 1099s do not break out tips or overtime, and taxpayers may use W-2 box 7, Form 4070 reports, or one-third of combined overtime pay instead.

https://www.irs.gov/pub/irs-drop/n-25-69.pdf

Internal Revenue Service · federal · link checked 2026-10-20

The Treasury Tipped Occupation Code table behind IRS.gov/TippedOccupations: eight categories numbered 101–810 (e.g. 101 bartenders, 102 wait staff, 105 chefs and cooks), each mapped to SOC codes.

https://www.irs.gov/forms-pubs/occupations-that-customarily-and-regularly-received-tips-on-or-before-dec-31-2024

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Internal Revenue Service · federal · link checked 2026-08-02

Setting up an installment agreement through the online account.

https://www.irs.gov/payments/payment-plans-installment-agreements

Internal Revenue Service · federal · published 2025-12-03 · link checked 2026-10-21

Final, dated Dec 3, 2025. What's New: the 2026 W-4 updated for the P.L. 119-21 deductions; tips and overtime sections say employers must use an updated W-4 so the employee receives more in each paycheck, that both remain subject to Social Security and Medicare, and that the deductions run for tax years beginning after 2024 and ending before 2029. Worksheet 1A: Step 4(b) on line 1f plus $8,600 ($12,900 joint) on line 1g subtracted from annualized wages; 2026 STANDARD single schedule rows $0/$7,500/$19,900 (12%, $1,240)/$57,900 (22%, $5,800)/$113,200 (24%, $17,966).

https://www.irs.gov/pub/irs-prior/p15t--2026.pdf

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Internal Revenue Service · federal · link checked 2026-10-21

The ownership, residence (24 months or 730 days in the 5 years before closing) and look-back tests; the partial-exclusion worksheet (shortest qualifying period over 730 days or 24 months, times $250,000); a work-related move qualifies at a new work location at least 50 miles farther from the home; recognized gain goes on Form 8949 and Schedule D; a loss on a home is not deductible.

https://www.irs.gov/publications/p523

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Internal Revenue Service · federal · link checked 2026-08-02

Tip reporting duties, daily tip records, and the tip boxes on Form W-2.

https://www.irs.gov/publications/p531

Internal Revenue Service · federal · link checked 2026-10-20

The wash-sale rule (a loss is not deductible when substantially identical securities are bought within 30 days before or after the sale), and the trade-date rule that puts a December 31 sale on that year’s return even when it settles in January.

https://www.irs.gov/publications/p550

Internal Revenue Service · federal · link checked 2026-10-21

Converting from any traditional IRA into a Roth IRA: converted amounts are included in gross income for the year converted (less basis); the 10% additional tax does not apply to a timely conversion; required distributions cannot be converted; conversions made in 2018 or later cannot be recharacterized.

https://www.irs.gov/pub/irs-pdf/p590a.pdf

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Internal Revenue Service · federal · link checked 2026-10-21

Appendix B Table III (Uniform Lifetime): 73 → 26.5, 74 → 25.5, 75 → 24.6, 80 → 20.2. Figuring a 2026 RMD uses the age as of the birthday in 2026. Separate RMDs per traditional IRA may be totaled and taken from any of them. The 10-year rule empties the account by December 31 of the year of the 10th anniversary of the death; when the owner died before the required beginning date no distribution is required before the 10th year. Page reviewed April 30, 2026.

https://www.irs.gov/publications/p590b

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Internal Revenue Service · federal · link checked 2026-10-21

Benefits may be taxable when one-half of benefits plus all other income, including tax-exempt interest, exceeds the base amount: $25,000 single, $32,000 married filing jointly. Generally up to 50% of benefits are taxable; up to 85% in the higher tier.

https://www.irs.gov/pub/irs-pdf/p915.pdf

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Internal Revenue Service · federal · link checked 2026-10-21

For 2026: social security and Medicare taxes apply to a household worker paid $3,000 or more in cash wages; 6.2% and 1.45% each for employer and employee; wage base $184,500. Table 1: FUTA applies at $1,000 of cash wages in any calendar quarter of 2025 or 2026, 6% of the first $7,000 per employee, credit up to 5.4% for a 0.6% net rate if state contributions are paid by April 15, 2027. Wages of a spouse, child under 21, parent (with an exception) and an employee under 18 (unless household work is the principal occupation) are not counted. No federal income tax withholding unless the employee asks and the employer agrees. Paying the employee share yourself adds it to box 1 wages. W-2 to the employee and SSA by February 1, 2027; Schedule H with the 2026 return by April 15, 2027; 2026 estimated tax due dates; employment taxes the employer pays count as child and dependent care expenses.

https://www.irs.gov/publications/p926

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Internal Revenue Service · federal · link checked 2026-08-02

MACRS mechanics, the Section 179 election, and how bonus depreciation is applied.

https://www.irs.gov/publications/p946

Internal Revenue Service · federal · link checked 2026-10-20

Cafeteria-plan salary reductions to an HSA are treated as employer contributions, which are excluded from income and not generally subject to employment taxes; contributions you make yourself are deductible whether or not you itemize and may be made through the following April 15.

https://www.irs.gov/publications/p969

Internal Revenue Service · federal · link checked 2026-08-02

Who can claim the 20% deduction, SSTB treatment, and the income thresholds.

https://www.irs.gov/newsroom/qualified-business-income-deduction

Internal Revenue Service · federal · published 2026-01-27 · link checked 2026-09-01

FS-2026-02: the CP53E notice flow — 30 days to respond, paper check released after six weeks if unanswered on a clean return — plus the limited-exceptions language, business-return timeline, and that checks mailed to the IRS are still accepted.

https://www.irs.gov/newsroom/questions-and-answers-about-executive-order-14247-modernizing-payments-to-and-from-americas-bank-account

Internal Revenue Service · federal · link checked 2026-08-02

Which income the 3.8% NIIT reaches and how the MAGI threshold is applied.

https://www.irs.gov/newsroom/questions-and-answers-on-the-net-investment-income-tax

Internal Revenue Service · federal · link checked 2026-08-02

Refund status tool and the IRS’s stated refund timing expectations.

https://www.irs.gov/refunds

Internal Revenue Service · federal · link checked 2026-10-21

First RMD for the year the owner reaches 73, postponable to April 1 of the next year, with the second due December 31 of that year; each IRA RMD is the prior December 31 balance divided by the Pub. 590-B factor; no RMDs from Roth IRAs while the owner is alive; a missed RMD may be subject to a 25% excise tax, 10% if timely corrected within two years, reported on Form 5329. Page reviewed January 29, 2026.

https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs

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Internal Revenue Service · federal · published 2024-10-22 · link checked 2026-09-01

The TY2025 rate schedules and AMT thresholds, cited for bracket edges in worked examples and year-over-year comparisons. Its pre-OBBBA standard deduction ($15,000) was superseded by §70102 of Pub. L. 119-21; do not cite it for deduction amounts.

https://www.irs.gov/pub/irs-drop/rp-24-40.pdf

Internal Revenue Service · federal · link checked 2026-10-20

The calendar-year 2026 §223(b)(2) contribution limits: $4,400 for self-only HDHP coverage and $8,750 for family coverage.

https://www.irs.gov/pub/irs-drop/rp-25-19.pdf

Internal Revenue Service · federal · link checked 2026-10-20

The revenue procedure itself: the §1(j)(2) rate tables with their formula rows, the capital-gains thresholds, the child tax credit amount, the §4.14 standard-deduction rows and §63(f) aged/blind additional amounts, and the §2 background listing which OBBBA sections changed each figure.

https://www.irs.gov/pub/irs-drop/rp-25-32.pdf

Internal Revenue Service · federal · link checked 2026-10-21

Line 3 business income from Schedule C; line 15 "Deductible part of self-employment tax. Attach Schedule SE"; line 26 totals the adjustments to income and carries them to Form 1040 line 10.

https://www.irs.gov/pub/irs-pdf/f1040s1.pdf

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Internal Revenue Service · federal · link checked 2026-09-01

The schedule as printed. Part V (lines 31–37) works the seniors phase-out — line 32 prints the $75,000/$150,000 thresholds, line 35 the reduced per-person figure entered on 36a and 36b — and Part VI line 38 carries the total to Form 1040 line 13b.

https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf

Internal Revenue Service · federal · link checked 2026-10-21

Draft created 6/16/26, marked "DRAFT—NOT FOR FILING". Three pages, 44 lines: per-employer tip rows reading W-2 box 12 code TP (lines 4a–4e), business tip rows reading 1099-NEC box 1(b), 1099-MISC box 13(a) or 1099-K box 1(c) (6a–6e), per-employer overtime rows reading W-2 box 12 code TT (16a–16e) and 1099-NEC box 1d / 1099-MISC box 14 (18a–18e), two yes/no questions per vehicle on original use and US final assembly, a pointer to Form 1098-VLI box 1, a January 2, 1962 birthdate test on lines 42a/42b, and line 44 carried to Form 1040 line 13a.

https://www.irs.gov/pub/irs-dft/f1040s1a--dft.pdf

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Internal Revenue Service · federal · link checked 2026-08-02

What each line of Schedule 1-A covers and how the total flows to Form 1040.

https://www.irs.gov/newsroom/schedule-1-a-additional-deductions-what-to-know-about-the-new-form

Internal Revenue Service · federal · link checked 2026-10-21

Line 4 "Self-employment tax. Attach Schedule SE"; line 21 totals other taxes and carries them to Form 1040 line 23.

https://www.irs.gov/pub/irs-pdf/f1040s2.pdf

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Internal Revenue Service · federal · link checked 2026-10-21

Part I as printed: line 2 Schedule C net profit, line 4a "multiply line 3 by 92.35% (0.9235)", line 4c the $400 stop, line 7 the 2025 maximum, line 8a "total of boxes 3 and 7 on Form(s) W-2" with the $176,100 skip, line 9 the remaining ceiling, line 10 12.4% of the smaller of lines 6 and 9, line 11 2.9% of line 6, line 12 to Schedule 2 line 4, line 13 half of line 12 to Schedule 1 line 15.

https://www.irs.gov/pub/irs-pdf/f1040sse.pdf

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Internal Revenue Service · federal · link checked 2026-08-02

Published counts of returns taking the standard deduction versus itemizing.

https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns

Internal Revenue Service · federal · link checked 2026-08-02

Returns filed and processed, refunds issued, and the paper versus electronic split.

https://www.irs.gov/statistics/soi-tax-stats-irs-data-book

Internal Revenue Service · federal · link checked 2026-08-02

State-to-state migration counts, built from return addresses, and the AGI that moved.

https://www.irs.gov/statistics/soi-tax-stats-migration-data

Internal Revenue Service · federal · link checked 2026-08-02

IRS summary of the tips, overtime, car loan interest, and senior deductions and their limits.

https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors

Internal Revenue Service · federal · published 2026-04-02 · link checked 2026-09-01

IR-2026-43, data through March 20, 2026: over 98% of 57 million refunds by direct deposit, about 1% of taxpayers received a CP53E notice, checks issued six weeks after the notice and processing one to three weeks slower, average refund $3,571.

https://www.irs.gov/newsroom/tax-filing-season-progressing-smoothly-with-timely-refund-processing-and-a-high-use-of-electronic-filing

Internal Revenue Service · federal · link checked 2026-08-02

The IRS test separating voluntary tips from mandatory service charges, which are wages.

https://www.irs.gov/businesses/small-businesses-self-employed/tip-recordkeeping-and-reporting

Internal Revenue Service · federal · link checked 2026-08-02

The holding-period rule, the preferential long-term rates, and the $3,000 loss allowance.

https://www.irs.gov/taxtopics/tc409

Internal Revenue Service · federal · link checked 2026-10-21

Generally all unemployment compensation is included in income; the amount paid is shown in box 1 of Form 1099-G; federal income tax withholding from it is voluntary, requested on Form W-4V.

https://www.irs.gov/taxtopics/tc418

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Internal Revenue Service · federal · link checked 2026-10-21

Gambling losses are deductible only by filers who itemize on Schedule A, only up to the gambling income reported, and only with an accurate diary or similar record of winnings and losses.

https://www.irs.gov/taxtopics/tc419

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Internal Revenue Service · federal · link checked 2026-08-02

What counts toward SALT — state income or sales tax, local income tax, and property tax.

https://www.irs.gov/taxtopics/tc503

Internal Revenue Service · federal · link checked 2026-10-20

Beginning with tax year 2026, a filer who does not itemize may deduct up to $1,000 ($2,000 jointly) of cash contributions to certain qualified organizations.

https://www.irs.gov/taxtopics/tc506

Internal Revenue Service · federal · link checked 2026-08-02

Standard deduction amounts and the additional amount for taxpayers 65 or older.

https://www.irs.gov/taxtopics/tc551

Internal Revenue Service · federal · link checked 2026-10-20

The employee shares: 6.2% Social Security and 1.45% Medicare, and the $184,500 Social Security wage base for 2026 earnings.

https://www.irs.gov/taxtopics/tc751

Internal Revenue Service · federal · published 2026-04-10 · link checked 2026-09-01

IR-2026-49: the final §224 occupation list — more than 70 occupations under three-digit Treasury Tipped Occupation Codes — and the qualified-tips definition.

https://www.irs.gov/newsroom/treasury-irs-issue-final-regulations-listing-occupations-where-workers-customarily-and-regularly-receive-tips-under-the-one-big-beautiful-bill

Internal Revenue Service · federal · link checked 2026-08-02

Who qualifies for the one-time $1,000 Treasury contribution and when it is deposited.

https://www.irs.gov/newsroom/treasury-irs-issue-proposed-regulations-for-trump-accounts-contribution-pilot-program-treasury-department-to-deposit-1000-into-the-account-of-each-eligible-child

Internal Revenue Service · federal · link checked 2026-08-02

Qualified vehicle definition, the final assembly test, lender reporting, and what is excluded.

https://www.irs.gov/newsroom/treasury-irs-provide-guidance-on-the-new-deduction-for-car-loan-interest-under-the-one-big-beautiful-bill

Internal Revenue Service · federal · published 2025-11-05 · link checked 2026-10-20

IR-2025-110 announcing Notice 2025-62: no §6721/6722 penalty for not separately reporting cash tips, tipped occupations, or qualified overtime, and "the relief is limited to returns and statements filed and provided for tax year 2025."

https://www.irs.gov/newsroom/treasury-irs-provide-penalty-relief-for-tax-year-2025-for-information-reporting-on-tips-and-overtime-under-the-one-big-beautiful-bill

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Internal Revenue Service · federal · link checked 2026-10-22

Eligibility, automatic enrollment from October 1, 2026, claiming an account in the Trump Accounts app, and the Form 4547 election for the $1,000 pilot contribution.

https://www.irs.gov/trumpaccounts

Internal Revenue Service · federal · link checked 2026-08-02

Substantiation and reporting the IRS expects for each new deduction.

https://www.irs.gov/newsroom/what-you-will-need-to-file-your-taxes-under-the-one-big-beautiful-bill

Internal Revenue Service · federal · link checked 2026-08-02

The statutory hold on EITC and ACTC refunds until mid-February.

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/when-to-expect-your-refund-if-you-claimed-the-earned-income-tax-credit-or-additional-child-tax-credit

Internal Revenue Service · federal · link checked 2026-08-02

Processing times for Form 1040-X.

https://www.irs.gov/filing/wheres-my-amended-return

Internal Revenue Service · federal · published 2026-10-01 · link checked 2026-10-21

The filer, a spouse on a joint return, and the child claimed must have a valid SSN issued by the due date; a filer without a qualifying child must be at least 25 but under 65 at the end of the year.

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/who-qualifies-for-the-earned-income-tax-credit-eitc

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Internal Revenue Service · federal · link checked 2026-09-01

The IRS statement of the OBBBA business provisions: the permanent 100-percent additional first year depreciation deduction for qualified property acquired after January 19, 2025, the §179 lift from $1,000,000 to $2,500,000 for taxable years beginning after December 31, 2024 (indexed after 2025), and the 100% qualified production property allowance.

https://www.irs.gov/newsroom/working-families-tax-cuts-businesses

Internal Revenue Service · federal · link checked 2026-08-02

Per-provision eligibility, caps, and phase-outs for the individual OBBB deductions.

https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions-individuals-and-workers

Internal Revenue Service · federal · link checked 2026-08-02

The IRS hub collecting every OBBB implementation page.

https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions

Internal Revenue Service / U.S. Department of the Treasury · federal · published 2026-04-17 · link checked 2026-10-21

Proposed §1.165-10: 90 percent of wagering losses, only to the extent of wagering gains; on a joint return, 90 percent of the spouses' combined losses against combined gains; applies to taxable years beginning after December 31, 2025. The special analysis projects 673,000 taxpayers taking an itemized wagering-loss deduction for tax year 2026.

https://www.govinfo.gov/content/pkg/FR-2026-04-17/html/2026-07519.htm

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Iowa Department of Revenue · IA · link checked 2026-10-21

A single filer must file if Iowa taxable income plus the deduction, federal personal exemption, QBI deduction, lump-sum and NOL items listed is more than $9,000 ($24,000 if 65 or older); file to get a refund of Iowa withholding.

https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/who-must-file

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Iowa Department of Revenue · IA · published 2024-10-03 · link checked 2026-10-21

Iowa and Illinois have a reciprocal agreement; wages or salary earned by an Illinois resident working in Iowa are taxable only to Illinois, and the employee files this form with the Iowa employer.

https://revenue.iowa.gov/media/2318/download

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Iowa Department of Revenue · IA · link checked 2026-10-22

The usual filing deadline is April 30, extended to October 31 if 90% of the tax due is paid by then. The estimated-tax threshold is $200, or $1,000 for tax years beginning on or after January 1, 2026.

https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/note-additional-information

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Iowa Department of Revenue · IA · link checked 2026-10-22

For tax year 2026: Installment 1 04/30/2026, 2 06/30/2026, 3 09/30/2026, 4 01/31/2027; a due date on a weekend or holiday (Iowa Code §421.9A) moves to the next business day.

https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/refundable-credits-and-payments

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Iowa Department of Revenue · IA · published 2025-10-21 · link checked 2026-09-01

The 2026 rate: "Since the enactment of Iowa Senate File 2442 in May 2024, Iowa law provides for a flat tax rate of 3.8 percent," with all levels of taxable individual income subject to it and no brackets. The release sets the interest rate and does not publish a 2026 standard deduction.

https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates

Iowa Department of Revenue · IA · link checked 2026-10-21

States that Iowa taxable income starts from federal taxable income under rolling conformity, that Iowa taxpayers will not be taxed on the qualified portion of tips and overtime and benefit from the car-loan interest deduction, and that Iowa conforms to the $6,000 deduction for taxpayers 65 or older.

https://revenue.iowa.gov/taxes/tax-guidance/withholding-tax/impact-one-big-beautiful-bill-act-employee-withholding

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Iowa Department of Revenue · IA · link checked 2026-10-21

The 2025 surtax table by district, as a percentage of Iowa tax: from 0% to 20% (Fremont-Mills, East Mills and Postville at 20%).

https://revenue.iowa.gov/media/4382/download

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Iowa Department of Revenue · IA · link checked 2026-10-21

"Multiply the amount on line 18 by the surtax rate and enter the result." The district is the one of residence on the last day of the tax year; Appanoose, Cass, Pocahontas, Sac, Shelby and Winnebago counties add an EMS surtax.

https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/school-district-surtaxemergency

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Iowa Department of Revenue · IA · link checked 2026-10-21

Refundable; multiply the federal EITC by 15%.

https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-earned-income-tax-credit

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Iowa Department of Revenue · IA · link checked 2026-10-21

For tax years beginning on or after January 1, 2023, all retirement income (IRAs including Roth conversions, SEP, SIMPLE, 401(k), 457(b), pensions including IPERS) is excluded for taxpayers 55 or older, disabled, or a surviving spouse; nonqualified 409A plans and nonqualified annuities do not qualify.

https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance

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Iowa Secretary of State · IA · link checked 2026-10-20

Proposed ballot summary: a two-thirds vote of each house to raise an income tax rate or create a new tax on income.

https://www.legis.iowa.gov/docs/aco/bulletincontent/06-24-2026.Regulatory%20Analysis_1780517797265.pdf

Iowa Treasurer of State · IA · link checked 2026-10-21

For 2026, an Iowa taxpayer who owns an ISave 529 or IAdvisor 529 account may deduct the first $6,100 contributed per beneficiary account.

https://www.iowatreasurer.gov/for-citizens/saving-for-education

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Kansas Department of Revenue · KS · link checked 2026-10-21

Schedule S line A10 subtracts all Social Security in federal AGI with no income test. Line A14 exempts federal civil service and armed forces retirement (including TSP), railroad, KPERS, Kansas police and fire, teachers and other listed public plans. Private pensions and IRAs have no subtraction.

https://www.ksrevenue.gov/pdf/ip25.pdf

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Kansas Department of Revenue · KS · link checked 2026-10-22

Payments due April 15, June 15, September 15, 2026 and January 15, 2027, unless the 2026 return is filed and the tax fully paid by January 31, 2027.

https://www.ksrevenue.gov/pdf/k-40es26.pdf

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Kansas Department of Revenue · KS · link checked 2026-10-21

A contribution made before April 15 may be subtracted for the prior tax year (extensions not recognized); K.S.A. 79-32,117(b)(x) requires an addition for nonqualified withdrawals of amounts previously subtracted.

https://www.ksrevenue.gov/taxnotices/notice24-03.pdf

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Kansas Department of Revenue · KS · published 2024-07-01 · link checked 2026-09-01

Senate Bill 1 of the 2024 Special Session, as K.S.A. 79-32,110 now reads: for tax year 2024 and after, a single filer pays 5.2% of Kansas taxable income not over $23,000 and $1,196 plus 5.58% of the excess above it. The same notice carries the $3,605 standard deduction and the $9,160 personal exemption this site folds into one shield.

https://www.ksrevenue.gov/taxnotices/notice24-08.pdf

Kentucky Department of Revenue · KY · link checked 2026-10-21

A full-year resident files if modified gross income exceeds Chart A ($15,650 for a family size of one in 2025) and Kentucky AGI exceeds Chart B ($3,270 single under 65); a return must be filed to claim a refund of Kentucky withholding.

https://revenue.ky.gov/Forms/740%20Packet%20Instructions.pdf

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Kentucky Department of Revenue · KY · link checked 2026-10-21

Line 24: federal Form 2441 line 11 times 20%; line 26 subtracts the credits from tax and is not less than zero.

https://revenue.ky.gov/Forms/740%20(2025).pdf

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Kentucky Department of Revenue · KY · link checked 2026-10-21

Line 9: pension income exclusion of "100 percent of taxable retirement benefits or $31,110, whichever is less" (KRS 141.019). Line 10: Social Security and railroad retirement subtracted.

https://revenue.ky.gov/Forms/Schedule%20M%20(2025).pdf

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Kentucky Department of Revenue · KY · link checked 2026-10-21

Federal, Kentucky state and local government pension income attributable to service before January 1, 1998 is excluded in full; other retirement income is excluded up to $31,110.

https://revenue.ky.gov/Forms/Schedule%20P%20(2025).pdf

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Kentucky Department of Revenue · KY · link checked 2026-10-22

Despite the file name, the 2026 instructions: installments for calendar year 2026 are due April 15, June 15, September 15, 2026, and January 15, 2027.

https://revenue.ky.gov/Forms/740-ES%20Instructions%20(2025).pdf

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Kentucky Department of Revenue · KY · link checked 2026-10-21

Exemption box 4: works in Kentucky and resides in Illinois, Indiana, Michigan, West Virginia or Wisconsin; in Virginia and commutes daily; or in Ohio and is not a 20%-or-greater shareholder-employee of an S corporation.

https://revenue.ky.gov/Documents/42A804%20(K-4)%20(2025).pdf

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Kentucky Department of Revenue · KY · link checked 2026-10-21

"After adjusting for inflation, the standard deduction for 2026 is $3,360, an increase of $90," calculated under KRS 141.081.

https://revenue.ky.gov/News/Pages/Kentucky-DOR-Announces-2026-Standard-Deduction.aspx

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Louisiana Department of Revenue · LA · link checked 2026-10-21

The retirement income exemption is per taxpayer 65 or older and covers pensions, annuities and IRAs. LASERS, teachers, federal (including military) and other listed state systems are exempt in full; Social Security is exempt.

https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf

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Louisiana Department of Revenue · LA · link checked 2026-10-22

2026 payments due April 15, June 15, September 15, 2026 and January 15, 2027; R.S. 47:116(F) excuses the January 15 declaration for a return filed with full payment by January 31.

https://dam.ldr.la.gov/taxforms/IT540ESi-2026.pdf

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Louisiana Department of Revenue · LA · published 2006-01-03 · link checked 2026-10-21

Single or separate filers may exempt up to $2,400 per START account; joint filers up to $4,800 per beneficiary (R.S. 47:293(6)(a)(vi)).

https://dam.ldr.la.gov/lawspolicies/RIB06003.pdf

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Louisiana Department of Revenue · LA · published 2026-01-12 · link checked 2026-10-21

A standard deduction of $12,875 for single filers was used to build the 2026 withholding tables; "the official 2026 standard deduction amounts may be slightly different based on CPI-U" data.

https://dam.ldr.la.gov/lawspolicies/RIB%2026-005-Updated%20Withholding%20Tables.pdf

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Louisiana Department of Revenue · LA · link checked 2026-10-21

The retirement income exemption under La. R.S. 47:44.1 rises from $12,000 (2025) to $12,324 for 2026, a 2.7% CPI-U adjustment.

https://dam.ldr.la.gov/lawspolicies/RIB%2026-019.pdf

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Louisiana Department of Revenue · LA · link checked 2026-10-21

"For taxable periods beginning on or after January 1, 2025, the individual income tax rate is a flat 3%."

https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/

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Louisiana Office of Student Financial Assistance · LA · link checked 2026-10-21

START deposits are deductible from Louisiana taxable income up to $2,400 per year per account, with unused amounts carried forward.

https://www.startsaving.la.gov/

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Louisville Metro Revenue Commission · KY · link checked 2026-10-21

Occupational tax of 2.2% (resident rate) or 1.45% (non-resident rate); an individual whose full occupational tax was not withheld and remitted to the Revenue Commission files Form OL-3.

https://louisvilleky.gov/revenue-commission/forms/form-ol-3-occupational-license-return

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Maine Revenue Services · ME · link checked 2026-10-21

A resident files if required to file a federal return or if Maine income tax liability results; excused, even with a federal requirement, when there are no addition modifications and income is less than the Maine standard deduction plus personal exemption, except to claim a refund.

https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf

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Maine Revenue Services · ME · link checked 2026-10-21

Line 3 subtracts Social Security and railroad retirement. The pension deduction worksheet takes pension and IRA income from federal lines 4b and 5b, capped at the annual maximum minus all Social Security and railroad retirement received; the non-military deduction phases out above federal AGI of $125,000 single or separate, $187,500 head of household, $250,000 joint; military retirement pay is deductible in full.

https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_sch_1s_fillable.pdf

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Maine Revenue Services · ME · link checked 2026-10-21

The maximum pension income deduction "is increased to $49,824 for tax year 2026."

https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf

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Maine Revenue Services · ME · published 2026-05-20 · link checked 2026-09-01

Maine's 2026 brackets and, in Note 1, the income tax surcharge: 2% on the portion of Maine taxable income above $1,000,000 filing single ($750,000 married filing separately, $1,500,000 joint or head of household). That surcharge is what stacks the 7.15% top bracket to an effective 9.15% at the top.

https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf

Maine Revenue Services · ME · link checked 2026-09-01

Annual exclusion amounts by year of death ($7,160,000 for 2026) and the 8%/10%/12% rate brackets.

https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me

Maine Revenue Services · ME · link checked 2026-10-22

Maine allows an automatic six-month extension of time to file, effective only if the return is filed within the six months; total extensions generally cannot exceed eight months.

https://www.maine.gov/revenue/faq/individual-income-tax

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Maine Revenue Services · ME · link checked 2026-10-21

For tax years beginning on or after January 1, 2022: 25% of the federal credit, 50% with no qualifying children; ITIN filers and filers at least 18 with no qualifying children may claim. Refundable for residents and part-year residents, not for nonresidents. 36 M.R.S. §5219-S.

https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits/earned-income-credit

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Maryland 529 · MD · link checked 2026-10-21

A Maryland subtraction of up to $2,500 per beneficiary per contributor for Maryland 529 contributions, with a 10-year carryforward; the contribution must clear by December 31.

https://maryland529.com/home/tax-advantages.html

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Maryland Department of Legislative Services · MD · link checked 2026-10-21

Local income tax rates by subdivision for calendar 2022 through 2026 (source: Office of the Comptroller). CY 2026: Worcester 2.25% lowest; Dorchester and Kent 3.30% highest; Baltimore City 3.20%; Anne Arundel and Frederick graduated since tax year 2023.

https://dls.maryland.gov/pubs/prod/NoPblTabPDF/2026CountyLocalTaxRates.pdf

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Maryland State Department of Assessments and Taxation · MD · link checked 2026-10-21

Paid as a check from the State Treasury, up to $1,000. Assumes 15% of occupancy rent is property tax and subtracts a tax limit of 0% of the first $4,000 of income, 2.5% of the next $4,000 and 5.5% above $8,000. Open to renters 60 or older or 100% disabled, or under 60 with a dependent under 18 and income under the 2025 limits ($21,150 for two people). Applications due October 1 of the year the credit is sought.

https://dat.maryland.gov/realproperty/Pages/Renters'-Tax-Credits.aspx

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Massachusetts Department of Revenue · MA · link checked 2026-10-21

A resident whose gross income was more than $8,000, from sources inside or outside Massachusetts, must file; at $8,000 or less, no return is required.

https://www.mass.gov/doc/2025-form-1-instructions/download

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Massachusetts Department of Revenue · MA · link checked 2026-10-21

For taxable years starting on or after January 1, 2023, 40% of the federal credit; prorated by days of residence; full-year nonresidents ineligible.

https://www.mass.gov/info-details/earned-income-tax-credit-eitc

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Massachusetts Department of Revenue · MA · published 2026-07-31 · link checked 2026-10-21

Chapter 63D excise of 5% and, for taxable years beginning on or after January 1, 2026 (St. 2026, c. 101), a chapter 63E excise of 4% of each qualified member’s share above the surtax threshold ($1,107,750 for 2026); refundable member credits of 90% of each; election on Form 63-ELT by the return due date including extensions; both excises expire if the federal SALT limitation expires or is repealed.

https://www.mass.gov/info-details/elective-pass-through-entity-excise

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Massachusetts Department of Revenue · MA · link checked 2026-09-01

The additional 4% under M.G.L. c. 62, §§4(d) and 5A, in force from tax year 2023, on taxable income above an annually indexed threshold: $1,083,150 for 2025 and $1,107,750 for 2026. Also its application to a one-off capital gain.

https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income

Massachusetts Department of Revenue · MA · published 2026-03-11 · link checked 2026-10-21

$440 for each dependent child under 13, disabled dependent or spouse, or dependent 65 or older, for tax year 2024 and after; no limit on the number; not available to married filing separately or full-year nonresidents.

https://www.mass.gov/info-details/massachusetts-child-and-family-tax-credit

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Massachusetts Department of Revenue · MA · link checked 2026-09-01

The $2,000,000 filing threshold and the flat $99,600 credit for deaths on or after January 1, 2023, against the pre-2023 $1,000,000 regime.

https://www.mass.gov/info-details/massachusetts-estate-tax-guide

Massachusetts Department of Revenue · MA · link checked 2026-08-02

The 5% rate on most income and the rates on short-term gains.

https://www.mass.gov/info-details/massachusetts-tax-rates

Massachusetts Department of Revenue · MA · link checked 2026-10-22

An extension is valid only if 80% of the liability is paid by April 15, 2026; "Filing an extension with the IRS does not count as filing an extension for Massachusetts." 2026 Form 1-ES installments: April 15, June 16 and September 15, 2026, and January 15, 2027.

https://www.mass.gov/info-details/tax-due-dates-and-extensions

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Massachusetts Department of Revenue · MA · published 2022-06-02 · link checked 2026-10-21

Losses claimed on federal Schedule A are not deductible for Massachusetts; the exceptions are a trade or business of gambling and losses at gaming establishments licensed under MGL ch. 23K or racing and simulcasting licensees, deductible only against winnings from such places in the same calendar year.

https://www.mass.gov/info-details/tax-information-for-gambling-and-the-lottery

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Massachusetts Department of Revenue · MA · link checked 2026-10-21

Social Security is not included in Massachusetts gross income; most private pensions and annuities and traditional IRA withdrawals are taxable.

https://www.mass.gov/info-details/tax-information-for-seniors-and-retirees

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Massachusetts Department of Revenue · MA · link checked 2026-10-21

Massachusetts and federal contributory pensions and U.S. military pensions are excluded; other states' government pensions are excluded where that state reciprocates.

https://www.mass.gov/info-details/tax-treatment-of-government-pensions

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Massachusetts Department of Revenue · MA · published 2025-10-24 · link checked 2026-10-21

Circuit breaker credit (G.L. c. 62, §6(k)), refundable, age 65 or older. For tax year 2025: total income limit $75,000 single, $94,000 head of household, $112,000 joint; for renters the credit is the amount by which 25% of rent exceeds 10% of total income, up to $2,820.

https://www.mass.gov/technical-information-release/tir-25-7-annual-update-of-real-estate-tax-credit-for-certain-persons-age-65-and-older

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Massachusetts Department of Revenue · MA · published 2026-06-23 · link checked 2026-10-21

Conformity chart marks §70201 (tips), §70202 (overtime) and §70203 (car loan interest) as not adopted for the personal income tax; gross income follows the Code as of January 1, 2024. The senior deduction is not in the chart.

https://www.mass.gov/technical-information-release/tir-26-4-massachusetts-conformity-to-certain-provisions-in-public-law-no-119-21

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Massachusetts Executive Office for Administration and Finance · MA · link checked 2026-10-21

A refundable credit equal to 40% of the federal earned income credit, effective January 1, 2023, under M.G.L. c. 62, §6(h).

https://budget.digital.mass.gov/govbudget/fy26/tax-expenditure-budget/personal-income-tax/credits-against-tax/1-605/

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MEFA · MA · link checked 2026-10-21

Up to $1,000 single or $2,000 married filing jointly, per filer rather than per beneficiary, for U.Fund and U.Plan deposits; recaptured if withdrawn for other than qualified expenses, death, disability or scholarship.

https://www.mefa.org/article/the-massachusetts-college-savings-tax-deduction/

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Michigan Department of Treasury · MI · link checked 2026-10-21

For 2025: total household resources limit $71,500; phase-out begins above $62,500; credit limit $1,900.

https://www.michigan.gov/taxes/iit/tax-guidance/credits-exemptions/hptc/tax-year-credit-information/2025

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Michigan Department of Treasury · MI · link checked 2026-10-22

With a federal extension, send any payment with a copy of Form 4868 and Treasury extends the due date to the new federal date; otherwise file Form 4. 2026 estimated payments are due April 15, June 15, September 15, 2026 and January 15, 2027.

https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/MI-1040-Book.pdf

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Michigan Department of Treasury · MI · link checked 2026-10-21

In most cases 23% of rent paid is treated as property tax. Line 34 subtracts 3.2% of total household resources; general claimants receive 60% of the remainder up to $1,900; Table B reduces the credit 10% for each $1,000 (or part) of resources above $62,500 (70% for $64,501 to $65,500).

https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/MI-1040CR-Instr.pdf?rev=2f1613ec0d504f7088f30ba00840351f&hash=12C2B67AD3EA8288CB4F00C397C4A9AF

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Michigan Department of Treasury · MI · link checked 2026-10-21

Subtraction for MESP (and MiABLE, first-time homebuyer) contributions up to $5,000 single or $10,000 joint; an unqualified MESP withdrawal not included in AGI is an addition.

https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits/additions-and-subtractions

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Michigan Department of Treasury · MI · link checked 2026-10-21

Line 34 of the part-year return: "Multiply line 33, Column A by 2.4 percent (0.024) and line 33, Column B by 1.2 percent (0.012)" — the resident and nonresident rates. Residents file Form 5118, a city return.

https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/City-IIT/TY2025/5313_City-Book.pdf

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Michigan Department of Treasury · MI · link checked 2026-10-21

A full-year resident files if required to file federally, or if income includable in federal AGI exceeds the Michigan exemption allowance ($5,800 per exemption for 2025).

https://www.michigan.gov/taxes/iit/file-your-income-taxes/filingdetermination

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Michigan Department of Treasury · MI · link checked 2026-10-21

Public Act 4 of 2023 raised the Michigan EITC from 6% to 30% of the federal credit (MCL 206.272); refundable.

https://www.michigan.gov/taxes/iit/tax-guidance/credits-exemptions/eitc

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Michigan Department of Treasury · MI · link checked 2026-10-21

For 2026: withholding rate 0.0425 and personal exemption 5900.0 (5800.0 for 2025).

https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Tax-Interest-Calculator/2026WithholdingtaxinfoJson.json

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Michigan Department of Treasury · MI · published 2026-01-06 · link checked 2026-10-20

Quotes MCL 206.30(1)(ee) as amended by 2025 PA 24 (signed October 7, 2025): Michigan taxable income deducts the federal §224 tip and §225 overtime deductions for tax years 2026, 2027 and 2028 only, nothing for 2025; nonresidents deduct only amounts attributable to Michigan services.

https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/01/06/new-deductions-for-qualified-overtime-compensation-and-qualified-tips

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Michigan Department of Treasury · MI · published 2017-06-01 · link checked 2026-10-21

Agreements under MCL 206.256 with Wisconsin, Indiana, Kentucky, Illinois, Ohio and Minnesota, with effective dates; they do not apply to independent contractors, local taxes or income other than compensation; Michigan furnishes no non-residency certificate, so the employer uses its own form or a signed letter.

https://www.michigan.gov/taxes/rep-legal/rab/2017-revenue-administrative-bulletins/revenue-administrative-bulletin-2017-13

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Michigan Department of Treasury · MI · link checked 2026-10-21

Under Public Act 4 of 2023, for tax year 2026 and after, "regardless of year of birth, taxpayers may deduct combined public and private retirement benefits up to the inflation-adjusted private retirement maximum" (2025: $65,897 single, $131,794 joint). Public pensions of those born before 1946 stay unlimited; military retirement is deductible in full but reduces the cap; public safety pensions are unlimited. The bulletin does not state the 2026 maximum.

https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1

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Michigan Department of Treasury · MI · published 2026-04-15 · link checked 2026-10-21

General fund revenue fell 1.56% against 2.70% inflation in FY2025, so no MCL 206.51 reduction applies: "the individual income tax rate for the 2026 tax year will remain at 4.25%."

https://www.michigan.gov/treasury/news/2026/04/15/state-individual-income-tax-rate-for-2026-tax-year-determined

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Michigan Department of Treasury · MI · link checked 2026-10-21

"Twenty-four Michigan cities levy municipality taxes related to income." Treasury administers Detroit's; the other 23 cities administer their own forms, filing and payment.

https://www.michigan.gov/taxes/questions/iit/accordion/general/what-cities-impose-an-income-tax

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Minnesota Department of Revenue · MN · link checked 2026-10-21

A full-year resident files if income was at least $14,950 (single, born on or after January 2, 1961); those not required may file to claim refundable credits (K–12 Education, Child and Working Family, Child and Dependent Care) or a refund of withholding. Electing advance 2025 Child Tax Credit payments also requires a return.

https://www.revenue.state.mn.us/sites/default/files/2026-10/m1-inst-25.pdf

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Minnesota Department of Revenue · MN · link checked 2026-10-21

Joint taxable income under $123,000 uses the credit table; at $123,000 or more a worksheet applies, with the credit capped at $1,851.

https://www.revenue.state.mn.us/sites/default/files/2026-07/m1ma-25.pdf

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Minnesota Department of Revenue · MN · link checked 2026-10-21

Subtraction of net contributions up to $1,500 ($3,000 joint), or a nonrefundable credit of 50% of net contributions up to $500 at federal AGI of $98,410 or less; not both. Any state-sponsored §529 plan qualifies. K-12 and credentialing withdrawals and nonqualified distributions trigger an addition.

https://www.revenue.state.mn.us/sites/default/files/2026-10/m1529-26.pdf

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Minnesota Department of Revenue · MN · published 2026-10-01 · link checked 2026-10-21

Tax year 2026: $1,800 per qualifying child under 18; working family credit 4% of the first $9,690 of earnings ($388 maximum without older children); combined credits reduced by 12% of AGI over $32,680 ($38,770 joint); line 17 divides the child credit by the combined credit to apportion the result; ITIN filers may claim.

https://www.revenue.state.mn.us/sites/default/files/2026-10/m1cwfc-26.pdf

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Minnesota Department of Revenue · MN · link checked 2026-10-22

Payments for September 1 through December 31 are due January 15 of the following year; estimated tax is required at $500 or more owed after withholding and refundable credits.

https://www.revenue.state.mn.us/estimated-tax

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Minnesota Department of Revenue · MN · link checked 2026-10-21

Minnesota has reciprocity agreements with Michigan and North Dakota covering personal service income only; a resident of either state who returns home at least once a month completes the form every year for each Minnesota employer.

https://www.revenue.state.mn.us/sites/default/files/2025-12/mwr.pdf

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Minnesota Department of Revenue · MN · link checked 2026-10-21

A refundable credit claimed on Form M1 with Schedule M1RENT. For 2025: household income below $77,570; maximum credit $2,720. Landlords must provide the Certificate of Rent Paid by January 31; the Department issues Rent Paid Affidavits from February 1. Last updated December 17, 2025.

https://www.revenue.state.mn.us/renters-credit

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Minnesota Department of Revenue · MN · link checked 2026-10-21

Social Security subtraction (simplified method) phase-out thresholds for 2026: $110,780 married joint and qualifying surviving spouse, $86,410 single and head of household, $55,390 married separate. Public pension subtraction maximum $27,690 joint and $13,850 for other filers, on the same thresholds.

https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf

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Minnesota Department of Revenue · MN · published 2026-03-10 · link checked 2026-10-21

A refundable credit (Minn. Stat. §290.0671) claimed with the child tax credit on Schedule M1CWFC. Filing with an ITIN is listed as disqualifying only under "For tax years 2022 and prior".

https://www.revenue.state.mn.us/working-family-credit

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Mississippi Department of Revenue · MS · link checked 2026-10-21

"Social Security benefits, Railroad Retirement benefits, and retirement income from federal, state, and private retirement systems are exempt in total." Early or excess distributions taxable under IRC Form 5329 rules do not qualify.

https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf

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Mississippi Department of Revenue · MS · link checked 2026-10-22

A federal extension automatically extends the Mississippi return; attach a copy of Form 4868. The 2025 return was due April 15, 2026, or October 15, 2026 on extension.

https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions

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Mississippi Department of Revenue · MS · link checked 2026-10-21

Rate table for tax year 2026: "Excess of $10,000 of Taxable Income is taxed @ 4%". Single filer: $2,300 standard deduction and $6,000 personal exemption. The page's introductory sentence still gives 4.4%, the 2025 rate.

https://www.dor.ms.gov/individual/tax-rates

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Mississippi State Treasurer · MS · link checked 2026-10-21

Contributions up to $10,000 (single) or $20,000 (joint) are deductible from Mississippi AGI; on a nonqualified withdrawal the previously deducted contributions are included in the resident recipient's Mississippi gross income.

https://treasury.ms.gov/for-citizens/college-savings-mississippi/for-parents/learn/macs/

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Missouri Department of Revenue · MO · link checked 2026-10-21

No Missouri return is required without a federal filing requirement; with one, a resident is still excused below $1,200 of Missouri AGI or below the standard deduction for the filing status.

https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf

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Missouri Department of Revenue · MO · link checked 2026-10-22

Installments on or before April 15, June 15, September 15 and January 15; a Saturday, Sunday or legal holiday moves to the next business day.

https://dor.mo.gov/forms/MO-1040ES_2026.pdf

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Missouri Department of Revenue · MO · link checked 2026-10-21

Maximum $750 for renters and $1,100 for owners. Renters qualify with total household income of $27,200 or less single ($29,200 married filing combined) and must be 65 or older, 100% disabled, or 60 or older receiving surviving spouse Social Security benefits.

https://dor.mo.gov/forms/PTC%20Qualification%20Chart.pdf

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Missouri Department of Revenue · MO · link checked 2026-10-21

The 2026 single standard deduction of $16,100 and the annual rate table taxing $0 to $1,348 at 0.00%.

https://dor.mo.gov/forms/4282_2026.pdf

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Missouri Department of Revenue · MO · link checked 2026-10-21

Nonrefundable, no carryforward; 10% of the federal earned income credit for tax year 2023 and 20% for tax year 2024 and forward.

https://dor.mo.gov/faq/taxation/individual/missouri-working-family-tax-credit.html

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Missouri Department of Revenue · MO · link checked 2026-10-21

From tax year 2024, Social Security is fully exempt at 62 or older with no income limit. The public pension exemption equals the maximum Social Security benefit ($48,967 for 2026), reduced by the Social Security deduction. The private pension exemption is up to $6,000, in full only at Missouri AGI of $25,000 or less ($32,000 married joint, $16,000 separate). Military pensions are subtracted.

https://dor.mo.gov/faq/taxation/individual/pension.html

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Montana Department of Revenue · MT · link checked 2026-10-22

An automatic six-month extension to file; no form is needed to receive it.

https://revenue.mt.gov/taxes/individual-income-tax/extensions

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Montana Department of Revenue · MT · link checked 2026-10-21

For tax years beginning after December 31, 2023, a resident with a federal filing requirement must file; one without it must file if there is a Montana addition or subtraction. The Montana EITC and Elderly Homeowner/Renter Credit require a return.

https://revenuefiles.mt.gov/taxes/individual-income-tax/filing-requirements

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Montana Department of Revenue · MT · link checked 2026-10-22

Individual income tax due dates: returns April 15; extension October 15.

https://revenue.mt.gov/taxes/individual-income-tax/

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Montana Department of Revenue · MT · link checked 2026-10-22

Calendar-year payments are due April 15, June 15, September 15 and January 15 of the following year; weekend or holiday dates move to the next business day.

https://revenuefiles.mt.gov/taxes/estimated-tax-payments

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Montana Department of Revenue · MT · link checked 2026-10-21

The 2026 single-filer brackets ($0–$47,500 at 4.7%, above at 5.65%), with the long-term capital gains rates unchanged at 3.0% and 4.1% and the gains brackets aligned to the new ranges. The bill also raises the Montana earned income tax credit to 20% of the federal credit beginning in tax year 2026.

https://revenue.mt.gov/news/recent-news/HB-337

Montana Department of Revenue · MT · published 2024-07-22 · link checked 2026-10-21

Covers the individual income tax changes of Senate Bill 399 (2021). Lists unemployment compensation first among the "Repealed deductions as of 1/1/24".

https://revenue.mt.gov/files/Resources/Business-Income-Tax-Webinars/2024-Montana-Tax-Simplification-PDF.pdf

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Montana Department of Revenue · MT · link checked 2026-10-21

Montana starts from federal taxable income, so taxable Social Security is included as it is federally. The partial pension, annuity and IRA exemption was repealed. Taxpayers 65 and over get a $5,500 subtraction ($11,000 if both spouses qualify), adjusted for inflation beginning with tax year 2025; the page does not state the 2026 amount.

https://revenue.mt.gov/montana-tax-simplification-resource-hub

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Montana Department of Revenue · MT · link checked 2026-10-21

The agreement covers personal services income only (salaries, wages, commissions, employee fees); a North Dakota resident claims exemption from Montana withholding on Form MW-4, renewed annually.

https://revenuefiles.mt.gov/taxes/withholding-tax/north-dakota-reciprocity

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National Highway Traffic Safety Administration · federal · link checked 2026-08-02

Returns the plant country and final assembly point for a given VIN.

https://www.nhtsa.gov/vin-decoder

Nebraska Department of Revenue · NE · link checked 2026-10-21

Line 31: all Social Security in federal AGI is excluded, and the exclusion "no longer has a federal AGI threshold." Line 32: 100% of military retirement benefits.

https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf

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Nebraska Department of Revenue · NE · link checked 2026-10-21

Draft 2026 Form 1040N (8-417-2026): line 6 standard deduction of $8,850 for a single filer; line 18 personal exemption credit of $176 per exemption.

https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/drafts/f_1040n.pdf

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Nebraska Department of Revenue · NE · link checked 2026-10-21

From January 1, 2014, the maximum deduction for Nebraska Educational Savings Plan Trust contributions is $10,000 (single, head of household, joint) and $5,000 (married filing separately); prior deductions are recaptured on a rollover to another state's plan.

https://revenue.nebraska.gov/about/frequently-asked-questions/individual-income-tax-faqs

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Nevada Department of Taxation · NV · link checked 2026-08-02

Nevada’s gross revenue tax on businesses above the filing threshold.

https://tax.nv.gov/tax-types/commerce-tax/

New Hampshire Department of Revenue Administration · NH · link checked 2026-08-02

The repeal for tax periods beginning on or after 1 January 2025 and the prior 3% rate.

https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect

New Jersey Division of Taxation · NJ · link checked 2026-10-21

For 2025, the NJEITC is equal to 40% of the federal Earned Income Tax Credit.

https://nj.gov/treasury/taxation/pdf/eitcstatement.pdf

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

Line 15 takes wages from W-2 box 16 (State wages). The exempt-income list names Archer MSA contributions and distributions excluded federally, and cafeteria-plan benefits "but not salary reduction or premium conversion plans." Worksheet F (line 31, medical expenses) adds qualified Archer MSA contributions; it has no HSA line.

https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

The current benefit is based on residency, income and age from 2025. The Division filed on behalf of most eligible renters and mailed confirmation letters on August 10, 2026; the deadline to apply for the 2025 benefit is November 2, 2026.

https://www.nj.gov/treasury/taxation/anchor/index.shtml

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

For tax years 2021 to 2025: 50% of the federal credit at New Jersey taxable income up to $30,000, stepping down to 10% from $120,000 to $150,000; may result in a refund.

https://www.nj.gov/treasury/taxation/depcarecred.shtml

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

From tax year 2022, up to $10,000 of contributions to an NJBEST account may be deducted by a taxpayer with gross income of $200,000 or less. Page last updated 03/19/26.

https://www.nj.gov/treasury/taxation/individuals/collegededuction.shtml

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

Lists unemployment compensation among the items of income not subject to New Jersey Gross Income Tax and not to be included on a New Jersey return.

https://www.nj.gov/treasury/taxation/njit12.shtml

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New Jersey Division of Taxation · NJ · link checked 2026-10-22

Installments on or before April 15, June 15 and September 15, 2026 and January 15, 2027; no January 15, 2027 payment is needed if the 2026 return is filed by February 15, 2027 with the balance paid.

https://nj.gov/treasury/taxation/pdf/current/1040esi.pdf

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New Jersey Division of Taxation · NJ · published 2026-01-01 · link checked 2026-10-21

For tax paid to New York, use the income in the New York State amount column of Form IT-203 in the credit calculation.

https://www.nj.gov/treasury/taxation/pdf/pubs/tgi-ee/git3w.pdf

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

For the 2025 benefit, renters with 2025 NJ-1040 line 29 income of $150,000 or less receive $450, or $700 if 65 or older by December 31, 2025. Payments begin September 15.

https://www.nj.gov/treasury/taxation/anchor/calculated.shtml

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

New Jersey does not follow the federal age limits: residents at least 18 may claim with or without dependents; a valid SSN is required for the filer, spouse and every qualifying dependent; a resident for at least part of the year.

https://www.nj.gov/treasury/taxation/eitc/knoweitc.shtml

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New Jersey Division of Taxation · NJ · published 2025-05-07 · link checked 2026-10-21

For Gross Income Tax purposes, cancellation or forgiveness of debt income is not subject to tax, "for example, student loan debt forgiveness"; filers do not include it on an individual return. Corporation Business Tax follows federal treatment.

https://www.nj.gov/treasury/taxation/ppploan.shtml

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

Gambling losses may offset gambling winnings from the same year up to total winnings; a net loss is reported as zero in the "net gambling winnings" category of the Gross Income Tax return.

https://nj.gov/treasury/taxation/lotterygamblingwinnings.shtml

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New Jersey Division of Taxation · NJ · published 2025-12-03 · link checked 2026-10-21

A $1,000 regular exemption per filer and a $1,500 exemption for each dependent child.

https://www.nj.gov/treasury/taxation/njit2.shtml

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New Jersey Division of Taxation · NJ · link checked 2026-10-20

Table A, the single and married-filing-separate subtraction-method schedule: seven brackets from 1.4% to 10.75% with the subtraction constants ($2,126.25 for the $75,000–$500,000 band). The Division’s rate page labels this table "2020 and After"; New Jersey has not amended it since.

https://www.nj.gov/treasury/taxation/pdf/current/njtaxratesch.pdf

New Jersey Division of Taxation · NJ · link checked 2026-10-21

Social Security and railroad retirement are not taxable; military pensions and survivor benefits are not taxable at any age.

https://www.nj.gov/treasury/taxation/njit6.shtml

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

"Compensation Not Subject to Withholding" lists what stays out of the State wage portion of the W-2, including "Medical Savings Account (IRC Section 220, Archer MSA) contributions excludable for federal purposes"; HSA contributions are not on the list.

https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

States that for 2025 through 2028 the federal overtime, tips and senior deductions do not affect the NJ-1040, because the Gross Income Tax is not computed from federal AGI.

https://www.nj.gov/treasury/taxation/individuals/obbba.shtml

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

To stop New Jersey withholding, a Pennsylvania resident gives the employer Form NJ-165, Employee's Certificate of Nonresidence in New Jersey; a New Jersey resident working in Pennsylvania uses REV-419.

https://www.nj.gov/treasury/taxation/njit25.shtml

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New Jersey Division of Taxation · NJ · published 2026-04-16 · link checked 2026-10-21

Rates of 5.675% on the first $250,000 of distributive proceeds, 6.52% to $1,000,000 and 10.9% above; annual election by the original return due date (March 15 for calendar-year filers); members’ credits are refundable against the NJ-1040 and NJ-1040NR.

https://www.nj.gov/treasury/taxation/baitpte/index.shtml

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

Either a deduction of property taxes paid up to $15,000 or a refundable $50 credit, not both. For renters, 18% of rent paid counts as property taxes paid. Gross income must exceed $20,000 ($10,000 single or married filing separately) unless 65 or older, blind or disabled.

https://www.nj.gov/treasury/taxation/njit35.shtml

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

The credit applies to tax years 2020 to 2023, requires a final judgment from the other state's tax court or tribunal on income earned while working remotely in New Jersey, and equals 50% of the additional New Jersey tax owed.

https://www.nj.gov/treasury/taxation/individuals/refundablegitcredit.shtml

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New Jersey Division of Taxation · NJ · link checked 2026-10-21

At 62 or older (or disabled) with total income of $150,000 or less: at income up to $100,000, pensions, annuities and IRA withdrawals are excluded up to $100,000 married joint, $75,000 single, head of household or surviving spouse, $50,000 married separate; a percentage applies from $100,001 to $150,000; none above.

https://www.nj.gov/treasury/taxation/njit7.shtml

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New Mexico Taxation and Revenue Department · NM · link checked 2026-10-21

Line 12 subtracts the "Federal standard or itemized deduction amount (from federal Form 1040, line 12)."

https://realfile.tax.newmexico.gov/2025pit-1.pdf

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New Mexico Taxation and Revenue Department · NM · link checked 2026-10-21

A resident files if required to file a federal return, to claim a refund of New Mexico withholding, or to claim New Mexico rebates or credits.

https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf

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New Mexico Taxation and Revenue Department · NM · link checked 2026-10-21

Line 25: the Social Security exemption applies only when AGI does not exceed the table amount; above it no part qualifies. Line 13: an exemption of up to $8,000 per person 65 or older or blind, in full at AGI up to $30,000 joint ($18,000 single, $15,000 separate) and zero above $51,000 ($28,500, $25,500). Armed forces retirement pay exemption up to $30,000 per person.

https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf

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New Mexico Taxation and Revenue Department · NM · link checked 2026-10-22

Calendar-year estimated payments are due April 15, June 15 and September 15 of the tax year and January 15 of the following year.

https://www.tax.newmexico.gov/individuals/estimated-payments/

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New Mexico Taxation and Revenue Department · NM · link checked 2026-10-21

Table 4, 2025 Child Income Tax Credit: $637 to $25,000 of AGI, $424 to $50,000, $212 to $75,000, $106 to $100,000, $79 to $200,000, $53 to $350,000, $26 above.

https://realfile.tax.newmexico.gov/2025pit-rc-ins.pdf

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New Mexico Taxation and Revenue Department · NM · link checked 2026-10-21

The refundable Working Families Tax Credit is 25% of the federal earned income credit from tax year 2023; from 2021 a filer missing an identification number, or aged 18 to 25, may still claim it. NMSA §7-2-18.15.

https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/

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New Mexico Taxation and Revenue Department · NM · link checked 2026-10-21

Up to $8 a day per child, times 0.40, not more than $480 per child or $1,200 in total.

https://realfile.tax.newmexico.gov/pit-childcare.pdf

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New Mexico Taxation and Revenue Department · NM · link checked 2026-10-21

From tax year 2022, Social Security is exempt for filers with income under $100,000 single, $150,000 married joint, head of household or surviving spouse, and $75,000 married separate.

https://www.tax.newmexico.gov/social-security-income-tax-exemption/

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New York State Department of Labor · NY · link checked 2026-10-21

"Employers of household help are liable the first day of any calendar quarter you pay remuneration of $500 or more."

https://dol.ny.gov/register-unemployment-insurance-0

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New York State Department of Taxation and Finance · NY · link checked 2026-10-21

Lines 26 and 27 subtract New York State and local government pensions and federal pensions (including military) in full; Social Security is subtracted. Line 29: a pension and annuity exclusion of up to $20,000 per person 59½ or older, which includes IRA distributions.

https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf

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New York State Department of Taxation and Finance · NY · published 2025-06-18 · link checked 2026-10-21

The PTET rate table: 6.85% of PTE taxable income up to $2 million, then 9.65%, 10.30% above $5 million and 10.90% above $25 million, each on the excess; an S corporation owner’s credit is total PTET times ownership percentage.

https://www.tax.ny.gov/e-services/ptet/calculations.htm

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New York State Department of Taxation and Finance · NY · link checked 2026-10-21

Generally 30% of the allowable federal credit, reduced by any household credit; fully refundable for full-year residents, nonrefundable for nonresidents, partially refundable for part-year residents.

https://www.tax.ny.gov/pit/credits/earned_income_credit.htm

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New York State Department of Taxation and Finance · NY · published 2026-03-10 · link checked 2026-10-21

Refundable; full-year residents with a qualifying child under 17. For 2026 and 2027: $1,000 per child under four plus $500 per child four to 16 (2025: $330 for ages four to 16). Reduced by $16.50 per $1,000 of federal AGI over $110,000 joint, $75,000 single or head of household, $55,000 married separate. SSN or ITIN.

https://www.tax.ny.gov/pit/credits/empire_state_child_credit.htm

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New York State Department of Taxation and Finance · NY · link checked 2026-08-02

New York’s basic exclusion amount, rate schedule, filing threshold, and the three-year gift add-back.

https://www.tax.ny.gov/pit/estate/etidx.htm

New York State Department of Taxation and Finance · NY · link checked 2026-08-02

The domicile and 183-day tests applied in New York residency audits.

https://www.tax.ny.gov/pit/file/pit_definitions.htm

New York State Department of Taxation and Finance · NY · link checked 2026-10-21

A nonresident computes a base tax as if a full-year resident, then applies the income percentage (New York State amount over federal amount, line 45). Schedule A: normal work days spent at home count as New York days unless the home office is a bona fide employer office; cites TSB-M-06(5)I.

https://www.tax.ny.gov/pdf/current_forms/it/it203i.pdf

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New York State Department of Taxation and Finance · NY · link checked 2026-09-01

The 2026 estimated-tax rate schedules: the state top rate of 10.9% over $25,000,000 and the New York City resident schedule running 3.078% to 3.876% (top bracket at $50,000 single).

https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf

New York State Department of Taxation and Finance · NY · link checked 2026-10-21

Expense limits of $3,000, $6,000, $7,500, $8,500 and $9,000 for one to five or more persons; a line 10 decimal table running 0.35 to 0.20 by FAGI; a limitation table from 1.100 at New York AGI up to $25,000 to 0.600 from $65,000 to $150,000 and 0.200 above; the credit reduces tax to zero before the excess is refunded.

https://www.tax.ny.gov/pdf/current_forms/it/it216i.pdf

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New York State Department of Taxation and Finance · NY · link checked 2026-09-01

The modification codes as administered: addition A-209 (IRC §168(k) property depreciation, computed on Form IT-398 Part 1) and addition A-208 (the §179 deduction on a sport utility vehicle over 6,000 pounds, not required of eligible farmers).

https://www.tax.ny.gov/forms/current-forms/it/it225i.htm

New York State Department of Taxation and Finance · NY · link checked 2026-10-21

For a telecommuter whose primary office is in New York, "your days telecommuting are considered days worked in the state" unless the employer has established a bona fide employer office at the telecommuting location.

https://www.tax.ny.gov/pit/file/nonresident-faqs.htm

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New York State Department of Taxation and Finance · NY · published 2026-01-01 · link checked 2026-10-21

Effective January 1, 2026: "The 2026 New York State personal income tax rate schedules have been revised to reflect certain income tax rate reductions enacted under Chapter 59 of the Laws of 2025 (Part A)."

https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf

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New York State Department of Taxation and Finance · NY · published 2026-04-03 · link checked 2026-10-21

Tax Law Article 24-A: annual online election from January 1 through March 15 (next business day when it falls on a weekend), estimated payments March 15, June 15, September 15 and December 15, owner credit equal to the direct share of PTET with any excess treated as an overpayment (Tax Law §606(kkk)), and an addition modification on the owner’s return equal to the credit claimed.

https://www.tax.ny.gov/bus/ptet/

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New York State Department of Taxation and Finance · NY · link checked 2026-10-21

Refundable credit (Form IT-214): federal AGI of $18,000 or less; renters must have paid average monthly rent of $450 or less, excluding heat, utilities, furnishings and board; up to $75, or $375 if the filer, spouse or a dependent is 65 or older.

https://www.tax.ny.gov/pit/credits/real_property_tax_credit.htm

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New York State Department of Taxation and Finance · NY · published 2024-03-19 · link checked 2026-10-21

Lists 35 states whose entity-level taxes New York treats as substantially similar to its PTET for the resident credit, with the statute for each; "Includes all legislation enacted as of December 15, 2023."

https://www.tax.ny.gov/bus/ptet/substantially-similar.htm

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New York State Department of Taxation and Finance · NY · published 2018-12-28 · link checked 2026-10-21

A withdrawal used for K-12 tuition is a nonqualified withdrawal for New York purposes and is subject to the addition modification.

https://www.tax.ny.gov/pdf/memos/income/m18-6i.pdf

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New York State Department of Taxation and Finance · NY · published 1998-12-24 · link checked 2026-10-21

New York conforms to the federal treatment of Roth IRAs. The pension and annuity exclusion applies to conversion income: a taxpayer "can exclude up to $20,000 of the conversion income if the taxpayer is age 59 ½ at the time of the conversion."

https://www.tax.ny.gov/pdf/memos/income/m98_7i.pdf

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North Carolina Department of Revenue · NC · link checked 2026-10-21

Filing Requirements Chart: a single filer must file if federal gross income exceeds $12,750; the chart differs from the federal one because North Carolina does not allow the federal standard deduction amount.

https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open

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North Carolina Department of Revenue · NC · link checked 2026-10-21

North Carolina may not tax state, local and federal (including military) retirement benefits where the retiree had five or more years of creditable service as of August 12, 1989.

https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/bailey-decision-concerning-federal-state-and-local-retirement-benefits

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North Carolina Department of Revenue · NC · link checked 2026-10-21

On Session Law 2026-31: the OBBBA deductions are taken after AGI and do not affect North Carolina taxable income, and the General Assembly did not enact a similar state deduction.

https://www.ncdor.gov/taxes-forms/corporate-income-franchise-tax/frequently-asked-questions-and-important-notices/faqs-regarding-recent-session-law-changes

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North Carolina Department of Revenue · NC · link checked 2026-10-21

For taxable years beginning on or after January 1, 2022, uniformed services retirement pay is deductible for a retiree with at least 20 years of service or a medical retirement under 10 U.S.C. Chapter 61.

https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/military-retirement

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North Carolina Department of Revenue · NC · link checked 2026-10-21

"For Taxable Years beginning in 2025, the North Carolina individual income tax rate is 4.25%" and "For Taxable Years after 2025 ... 3.99%."

https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules

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North Dakota Office of State Tax Commissioner · ND · link checked 2026-10-21

Line 1b is federal taxable income from Form 1040 or 1040-SR, line 15.

https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28702-form-nd-1-2025.pdf

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North Dakota Office of State Tax Commissioner · ND · link checked 2026-10-21

States that North Dakota's starting point perpetually conforms to the computation of federal taxable income, so federal changes are included by default, and names the $6,000 senior deduction and the tip and overtime deductions among them.

https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf

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North Dakota Office of State Tax Commissioner · ND · published 2025-09-23 · link checked 2026-10-21

Scores the federal $1,000/$2,000 charitable deduction for non-itemizers as reducing North Dakota individual income tax collections from tax year 2026: $2 million in FY2027 and $4 million in each later biennium.

https://ndlegis.gov/sites/default/files/pdf/committees/69-2025/27.5038.02000presentation1300.pdf

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North Dakota Office of State Tax Commissioner · ND · link checked 2026-09-01

The 2026 tax rate schedule. For a single filer, North Dakota taxable income from $0 to $49,575 is taxed at 0.00%, then 1.95% to $250,400 and 2.50% above it — the state's 0% band, widened from 2025.

https://www.tax.nd.gov/sites/www/files/documents/forms/software-developer/individual-income-forms/28709-form-nd-1es-2026%20final.pdf

North Dakota Office of State Tax Commissioner · ND · link checked 2026-09-01

The 2025 single-filer schedule: 0.00% over $0 but not over $48,475, 1.95% to $244,825, 2.50% above. As of retrieval the page carries no 2026 schedule.

https://www.tax.nd.gov/individual-income-tax

North Dakota Office of State Tax Commissioner · ND · link checked 2026-10-21

Reciprocal agreements with Minnesota and Montana: wages or salary earned in North Dakota by their residents are taxable only to the resident state; Form NDW-R stops North Dakota withholding.

https://www.tax.nd.gov/non-resident

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NY 529 College Savings Program · NY · link checked 2026-10-21

New York taxpayers may deduct up to $5,000 a year ($10,000 married filing jointly); deductions may be recaptured on rollovers to another state's plan, nonqualified withdrawals and K-12 tuition withdrawals.

https://www.nysaves.org/why-choose-ny-529/

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Office of the Attorney General of Washington · WA · published 2026-07-23 · link checked 2026-10-20

The law as it exists (9.9% on income over a $1,000,000 per-household deduction from 2028) and the effect if approved: repeal, plus a prohibition on state and local taxes on or measured by individual income.

https://www.sos.wa.gov/sites/default/files/2026-07/ExStmt_IP26-645.pdf

Office of the Attorney General of Washington · WA · published 2026-05-04 · link checked 2026-09-01

The certified ballot title: the measure would repeal the 9.9% tax on annual individual income over $1,000,000 (chapter 238, Laws of 2026), prohibit state and local taxes on or measured by individual income, and define "income" and "individual" for purposes of excise taxes.

https://www.sos.wa.gov/sites/default/files/2026-07/IP26-645%20Ballot%20title%20%26%20Summary.pdf

Office of the Governor of Alabama · AL · published 2026-04-16 · link checked 2026-10-21

Announces the signing of HB 527, an Alabama income tax deduction of up to $1,000 of overtime pay for tax years 2026 through 2028.

https://governor.alabama.gov/newsroom/2026/04/governor-ivey-signs-bill-to-provide-tax-relief-to-hardworking-alabamians/

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Office of the Governor of Washington · WA · published 2026-03-30 · link checked 2026-08-02

Signing date, the 9.9% rate, the effective date, and the projected revenue and households affected.

https://governor.wa.gov/news/2026/governor-ferguson-signs-millionaires-tax-law

Office of the Lieutenant Governor of Georgia · GA · published 2026-02-12 · link checked 2026-08-02

The sponsor’s account of the phase-out plan, the standard deduction increase, and its timing.

https://ltgov.georgia.gov/press-releases/2026-02-12/lt-governor-burt-jones-celebrates-senate-passage-largest-income-tax-cut

Ohio Department of Taxation · OH · link checked 2026-10-21

No return is required if Ohio AGI is $0 or less, if the exemption ($2,400 at MAGI of $40,000 or less) equals or exceeds Ohio AGI, or if the senior, lump-sum and joint filing credits cover the liability and no school district tax is owed. The 2025 schedule taxes the first $26,050 of taxable nonbusiness income at 0%.

https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf

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Ohio Department of Taxation · OH · link checked 2026-10-21

Schedule of Adjustments line 16 deducts taxable Social Security; line 34 deducts uniformed services retirement income. The retirement income credit requires MAGI less exemptions under $100,000, with a maximum of $200 per return.

https://tax.ohio.gov/static/forms/ohio_individual/individual/2025/it1040-booklet.pdf

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Ohio Department of Taxation · OH · link checked 2026-10-21

Residents of Indiana, Kentucky, West Virginia, Michigan or Pennsylvania file it with an Ohio employer to claim exemption from Ohio withholding under the reciprocal agreements.

https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/employer_withholding/generic/wth_it4nr.pdf

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Ohio Department of Taxation · OH · link checked 2026-10-21

Ohio has agreements with Indiana, Kentucky, Michigan, Pennsylvania and West Virginia that prevent each side from taxing the other's residents' compensation.

https://tax.ohio.gov/help-center/faqs/income-allocation-of-compensation-wages-stock-options-etc/income-allocation-of-compensation

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Ohio Department of Taxation · OH · link checked 2026-10-21

The list of Ohio school districts levying an income tax effective January 1, 2026: 214 districts (68 on the earned-income-only base, 146 on the traditional base) at rates from 0.25% to 2%, with six new levies and two expirations for 2026.

https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf

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Oklahoma State Election Board · OK · link checked 2026-10-20

Lowers the fair-cash-value growth caps from 5% to 4% and from 3% to 1.75% for tax year 2027 on, and replaces the senior freeze with income-tiered caps.

https://oklahoma.gov/content/dam/ok/en/elections/state-questions/sq2026/sq847-final-ballot-title.pdf

Oklahoma State Regents for Higher Education · OK · link checked 2026-10-21

An annual Oklahoma deduction for OCSP contributions of up to $10,000 per taxpayer or $20,000 for joint filers; contributions through April 15, 2026 counted for 2025.

https://okhighered.org/2026/04/oklahoma-529-plan-growth-echoes-value-of-higher-education-2026/

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Oklahoma Tax Commission · OK · link checked 2026-10-21

Schedule 511-A: Social Security in federal AGI subtracted; 100% of CSRS paid in lieu of Social Security and 100% of military retirement excluded; up to $10,000 per person of Oklahoma government or federal civil service retirement, and up to $10,000 of other retirement income (401, 457, IRA, 403) reduced by the government exclusion claimed.

https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf

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Oklahoma Tax Commission · OK · link checked 2026-10-21

From tax year 2022 the Oklahoma credit is computed under the federal requirements in effect for the 2020 income tax year, using the attached 2020 EIC table, and is refundable. The 2020 table gives $5,774 for a head of household with two children at $20,000 to $20,050.

https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-EIC.pdf

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Oklahoma Tax Commission · OK · link checked 2026-10-22

Calendar-year due dates: April 15, June 15, September 15, January 15; a weekend or holiday moves to the next business day.

https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/OW-8-ES.pdf

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Oregon Department of Revenue · OR · link checked 2026-10-21

SB 1507 (OR Laws 2026, ch. 142) raises the Oregon Earned Income Credit from 9 to 14 percent, or 12 to 17 percent with a dependent under three. A referendum petition filed April 10, 2026 proposes to repeal the portions of SB 1507 that disconnect from certain federal provisions.

https://www.oregon.gov/dor/pages/2026-summary-of-legislation.aspx

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Oregon Department of Revenue · OR · link checked 2026-10-21

Summarises SB 1507 (Oregon Laws 2026, chapter 142), which disconnects the passenger vehicle loan interest deduction for tax years beginning on or after January 1, 2026.

https://www.oregon.gov/dor/Pages/2026-summary-of-legislation.aspx

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Oregon Department of Revenue · OR · link checked 2026-10-22

Calendar year 2026 estimated payments: April 15, June 15, September 15, 2026; January 15, 2027.

https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-v-instructions_101-172-1.pdf

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Oregon Department of Revenue · OR · link checked 2026-08-02

Oregon rates, which reach capital gains as ordinary income, in a state with no sales tax.

https://www.oregon.gov/dor/programs/individuals/Pages/PIT.aspx

Oregon Department of Revenue · OR · link checked 2026-10-21

For tax year 2026 the higher education savings plan credit limit is $190 ($380 married filing jointly); contributions count until the return is filed or the due date, whichever is earlier.

https://www.oregon.gov/DOR/programs/individuals/Pages/credits.aspx

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Oregon Department of Revenue · OR · link checked 2026-10-21

The 2026 single standard deduction of $2,910 and the personal exemption credit subtracted after the rate computation.

https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf

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Oregon Department of Revenue · OR · link checked 2026-10-21

Oregon does not tax Social Security (ORS 316.054). The federal pension subtraction is the share of service before October 1, 1991 (ORS 316.680(1)(e)). The retirement income credit (ORS 316.157) is 9% of eligible retirement income at 62 or older, for household income under $22,500 ($45,000 joint) and Social Security under $7,500 ($15,000).

https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf

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Oregon Department of Revenue · OR · link checked 2026-10-21

Oregon Kids Credit, refundable: for 2025, $1,050 per child for up to five dependent children ages 0 to 5 at modified AGI of $26,550 or less, reduced above that to $0 at $31,550. No 2026 amounts posted on the retrieval date.

https://www.oregon.gov/dor/programs/individuals/pages/credits.aspx

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Oregon Department of Revenue · OR · link checked 2026-09-01

One-half of 1 percent on the retail price of taxable vehicles (7,500 miles or fewer, 26,000 pounds or less, bought from a dealer); dealers may collect it from the buyer. The reason "no sales tax" has an asterisk for new cars.

https://www.oregon.gov/dor/programs/businesses/Pages/Vehicle-privilege-and-use-taxes.aspx

Path2College 529 Plan (Georgia Higher Education Savings Plan) · GA · link checked 2026-10-21

Georgia deduction for Path2College contributions of up to $4,000 per year per beneficiary for individual filers and $8,000 for joint filers; the contributor need not own the account.

https://www.path2college529.com/learn/ways-to-save/

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Pennsylvania Department of Community and Economic Development · PA · link checked 2026-10-21

The return "must be completed and filed by all persons subject to the tax on or before April 15", remitted "to the local earned income tax collector for every tax collection district in which you lived during the year." Interest, dividends and capital gains are listed as non-taxable.

https://dced.pa.gov/download/gclgs-32-1-2014f-pdf/?wpdmdl=57777

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Pennsylvania Department of Labor & Industry · PA · link checked 2026-10-21

"These benefits are not taxable by the Commonwealth of Pennsylvania and local governments." Claimants may choose federal withholding at 10 percent, based on the net amount payable.

https://www.pa.gov/en/agencies/dli/resources/for-claimants-workers/benefits-information/benefit-guide.html

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Pennsylvania Department of Revenue · PA · link checked 2026-10-21

Not taxable for PA personal income tax: Social Security and railroad retirement; "commonly recognized pension, old age, or retirement benefits paid after becoming eligible to retire, and retiring"; military pensions; civil service annuities. Employer-plan payments before meeting the plan's retirement age or service requirement are taxable.

https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf

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Pennsylvania Department of Revenue · PA · link checked 2026-10-21

Equal to 100 percent of the federal credit; refundable.

https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax/child-and-dependent-care-credit

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Pennsylvania Department of Revenue · PA · link checked 2026-10-21

Pennsylvania allows a yearly deduction for IRC §529 contributions equal to the annual federal gift tax exclusion (IRC §2503(b)) per beneficiary, per taxpayer.

https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/deductions-and-credits

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Pennsylvania Department of Revenue · PA · link checked 2026-10-20

Lists contributions to a qualified deferred compensation plan as always taxable Pennsylvania compensation, and states that employee contributions to an IRC Section 401 plan are not excludable from Pennsylvania-taxable compensation.

https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/gross-compensation

Pennsylvania Department of Revenue · PA · link checked 2026-10-22

Estimated payment due dates for a calendar-year individual: April 15, June 15, Sept. 15 and Jan. 15.

https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/income-subject-withholding-estimated-payments-penalties-interest-other-additions

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Pennsylvania Department of Revenue · PA · link checked 2026-10-21

"Pennsylvania personal income tax is levied at the rate of 3.07 percent against taxable income" and "does not provide for a standard deduction or personal exemption."

https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax

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Pennsylvania Department of Revenue · PA · published 2021-12-17 · link checked 2026-10-21

Cancellation is taxable only to the extent it substitutes for one of Pennsylvania's eight classes of income. Student-loan cancellation tied to working in a profession is generally not taxable unless the student serves the payor or lender directly; footnote 1 says Pennsylvania law has no provision like IRC §108(f).

https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/taxlawpoliciesbulletinsnotices/taxbulletins/pit/documents/pit_bulletin_2009-02.pdf

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Pennsylvania Department of Revenue · PA · link checked 2026-10-21

Marks the senior deduction, personal (vehicle loan) interest, tips and overtime provisions "N/A" for the Pennsylvania personal income tax, which has no counterpart deduction.

https://www.pa.gov/agencies/revenue/resources/tax-law-policies-bulletins-notices/tax-cuts-and-jobs-one-big-beautiful-bill-acts

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Pennsylvania Department of Revenue · PA · link checked 2026-10-21

The state credit equals 10 percent of the federal credit; anyone who qualifies for the federal EITC and has Pennsylvania earned income qualifies; refundable.

https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax/working-pennsylvanians-tax-credit

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Rhode Island Division of Taxation · RI · link checked 2026-10-22

If no payment is required with the Rhode Island extension and a federal extension covers the same period, the RI-4868 need not be submitted; attach the federal Form 4868 or acknowledgment to the return.

https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/2025%201040R%20Instructions%20122025.pdf

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Rhode Island Division of Taxation · RI · link checked 2026-10-21

Line 1f: tuition savings program contributions not to exceed $500 ($1,000 joint) under §44-30-12; line 2e: recapture of prior modifications.

https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-10/2026%20RI%20Schedule%20M_v2_bd.pdf

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Rhode Island Division of Taxation · RI · link checked 2026-10-22

Fourth estimate due January 15, 2027; that payment is not required if the 2026 return is filed by February 15, 2027 with the balance paid.

https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/2026%20RI-1040ES_w.pdf

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Rhode Island Division of Taxation · RI · link checked 2026-10-21

The Social Security modification requires full retirement age and federal AGI under a limit: $107,000 single, head of household and married separate, $133,750 married joint for 2025. The pension, 401(k) and annuity modification uses the same limits and allows up to $50,000 starting with tax year 2025. Only 2025 figures are published.

https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf

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Rhode Island Division of Taxation · RI · link checked 2026-09-01

The indexed taxable threshold by year of death: $1,838,056 for deaths on or after January 1, 2026.

https://tax.ri.gov/tax-sections/estate-tax

Rhode Island Division of Taxation · RI · link checked 2026-10-21

Every resident required to file a federal return must file the RI-1040; a resident without a federal requirement must file if income exceeds the Rhode Island personal exemptions plus the applicable standard deduction.

https://tax.ri.gov/tax-sections/personal-income-tax/individual-tax-filing-requirements

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Rhode Island Division of Taxation · RI · link checked 2026-10-21

"No income from a traditional IRA, Roth IRA, SEP-IRA, or any other type of IRA qualifies" for the pension modification. Military service pensions are fully modified from 2023.

https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf

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Rhode Island Division of Taxation · RI · link checked 2026-10-21

The FY2027 budget (H 7127 Sub A as amended, Article 6) creates a refundable $330 credit per child 18 or under, for tax years beginning on or after January 1, 2027, phasing out above $88,500 AGI ($110,640 joint), indexed.

https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-07/2026_summary_of_legislative_changes.pdf

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SMART529 (West Virginia State Treasurer's Office) · WV · link checked 2026-10-21

Contributions reduce West Virginia adjusted gross income dollar for dollar; the deduction is subject to recapture on non-qualified distributions.

https://www.smart529.com/content/dam/smart529/en/documents/pdf/529DIRWVBRO.pdf

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Social Security Administration · federal · link checked 2026-10-21

2026 income-related monthly adjustment amounts generally use the tax year 2024 return. MAGI is AGI plus tax-exempt interest. 2026 standard Part B premium $202.90; first tier above $109,000 single or $218,000 joint adds $81.20 (Part B) and $14.50 (drug coverage) a month. Life-changing events that allow a new determination are listed.

https://www.ssa.gov/benefits/medicare/medicare-premiums.html

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Social Security Administration, Office of the Chief Actuary · federal · link checked 2026-10-21

The annual OASDI taxable maximum, 1937 onward: $176,100 for 2025, $184,500 for 2026, $192,300 for 2027. States the 12.4 percent OASDI rate and the 2.90 percent HI rate for self-employed persons, and that HI earnings have had no limit since 1993.

https://www.ssa.gov/oact/cola/cbb.html

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South Carolina Department of Revenue · SC · link checked 2026-10-21

Line o subtracts Social Security and railroad retirement taxed federally. Retirement deduction up to $3,000 under 65 and $10,000 at 65 or older on the filer's own plan; all military retirement deductible from 2022; an age 65 and older deduction of $15,000 against any income, reduced by the retirement and military deductions.

https://dor.sc.gov/sites/dor/files/forms/SC1040Instr_2025.pdf

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South Carolina Department of Revenue · SC · link checked 2026-10-22

Installments due April 15, June 15, September 15, 2026 and January 15, 2027; instead of the last payment, a filer may file the SC1040 by February 1 and pay the full balance.

https://dor.sc.gov/sites/dor/files/forms/SC1040ES_2026.pdf

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South Carolina Department of Revenue · SC · link checked 2026-10-22

A six-month extension; if no income tax is due and a federal extension was granted, the SCDOR accepts the federal extension.

https://dor.sc.gov/forms-site/Forms/SC4868.pdf

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South Carolina Department of Revenue · SC · link checked 2026-09-01

South Carolina's own landing page for the tax, which as of retrieval still states “The 2025 top marginal Individual Income Tax rate is 6% on taxable income” and directs filers to the 2025 SC1040TT tables. The 2026 schedule is on the H. 4216 page instead.

https://dor.sc.gov/iit

South Carolina Department of Revenue · SC · link checked 2026-09-01

South Carolina's 2026 restructuring: 1.99% below $30,000 and 5.21% minus $966 at or above it, federal adjusted gross income as the new starting point for the SC1040, decoupling from the federal standard and itemized deductions, and the South Carolina Income Adjusted Deduction of $15,000 single / $22,500 head of household / $30,000 joint.

https://dor.sc.gov/news/information-about-h-4216

South Carolina Department of Revenue · SC · link checked 2026-10-21

Under §§12-6-1140(11) and 59-2-80(D), contributions to Future Scholar (including rollovers in) are deductible up to the maximum allowable contribution; §59-2-80(C) recaptures principal of nonqualified withdrawals to the extent previously deducted.

https://dor.sc.gov/sites/dor/files/policies/IL24-4.pdf

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South Carolina Department of Revenue · SC · published 2026-01-30 · link checked 2026-10-21

South Carolina conforms to the IRC as of December 31, 2024; taxpayers must adjust their South Carolina return for the federal senior, tips, overtime and car-loan interest deductions.

https://dor.sc.gov/income-tax-south-carolina-internal-revenue-code-conformity-update

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South Dakota Department of Revenue · SD · link checked 2026-08-31

General municipal sales tax rates of 1% to 2%, plus the separate 1% municipal gross receipts tax on lodging, alcoholic beverages, prepared food, and admissions.

https://dor.sd.gov/businesses/taxes/municipal-tax/

State of Alaska, Department of Revenue · AK · link checked 2026-08-02

The annual dividend paid to eligible Alaska residents.

https://pfd.alaska.gov/

State of Georgia (Georgia.gov, Department of Revenue service page) · GA · link checked 2026-10-22

Quarterly installments are due on or before April 15, June 15, September 15, and the following January 15. Last updated June 2026.

https://georgia.gov/pay-estimated-tax

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Taxpayer Advocate Service, Internal Revenue Service · federal · published 2026-03-23 · link checked 2026-10-21

Income-driven repayment forgiveness in 2026 or later is generally cancellation of debt income, reported on the return for the year canceled (a 2026 discharge on the 2026 Form 1040), possibly with a Form 1099-C. PSLF, Teacher Loan Forgiveness and death or disability discharges create no liability; insolvency may be excluded on Form 982; a 2025 eligibility notice may mean no liability even if processing finished in 2026.

https://www.taxpayeradvocate.irs.gov/news/tax-tips/what-to-know-about-student-loan-forgiveness-and-your-taxes/2026/03/

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Tennessee Department of Revenue · TN · link checked 2026-08-02

Tennessee’s tax on interest and dividends and its full repeal for tax years beginning in 2021.

https://www.tn.gov/revenue/taxes/hall-income-tax.html

Tennessee Secretary of State · TN · link checked 2026-10-20

Constitutional Amendment #2 prohibits the Legislature from imposing a state property tax (Art. II, §28).

https://sos.tn.gov/elections/announcements/2026-proposed-constitutional-amendments

Texas Comptroller of Public Accounts · TX · link checked 2026-08-31

The margin tax rates and thresholds by report year — no tax due below $2,650,000 of total revenue for report years 2026 and 2027 ($2,470,000 for 2024 and 2025).

https://comptroller.texas.gov/taxes/franchise/

Texas Comptroller of Public Accounts · TX · link checked 2026-08-02

Texas property tax administration, exemptions, and the relief measures of recent sessions.

https://comptroller.texas.gov/taxes/property-tax/

Texas Workforce Commission · TX · link checked 2026-10-21

An employer becomes liable under the Texas Unemployment Compensation Act if it pays gross wages of $1,000 or more in a calendar quarter for domestic services; once liable, state unemployment tax is due on all wages paid as of January 1 of that year.

https://www.twc.texas.gov/programs/unemployment-tax/types-of-employment

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U.S. Bureau of Labor Statistics · federal · published 2026-10-14 · link checked 2026-10-20

The CPI-U all items index rose 3.7 percent over the 12 months ending September 2026, before seasonal adjustment, to 336.940 (1982-84=100).

https://www.bls.gov/news.release/archives/cpi_10142026.htm

U.S. Bureau of Labor Statistics · federal · link checked 2026-10-20

Monthly index values, not seasonally adjusted: January 1990 127.4, January 2017 242.839, September 2025 324.800, September 2026 336.940.

https://data.bls.gov/timeseries/CUUR0000SA0?years_option=all_years

U.S. Census Bureau · federal · link checked 2026-08-31

Vintage-2025 population estimates: per-state net domestic migration, annual and cumulative — the basis for the Florida and Texas in-migration totals.

https://www2.census.gov/programs-surveys/popest/tables/2020-2025/state/totals/NST-EST2025-COMP.xlsx

U.S. Census Bureau · federal · link checked 2026-08-02

Annual domestic migration flows, independent of the IRS series.

https://www.census.gov/data/tables/time-series/demo/geographic-mobility/state-to-state-migration.html

U.S. Department of Labor, Employment and Training Administration · federal · link checked 2026-10-21

The list of state unemployment tax agencies that Publication 926 points household employers to.

https://oui.doleta.gov/unemploy/agencies.asp

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U.S. Department of Labor, Wage and Hour Division · federal · link checked 2026-08-02

Which salaried employees are exempt from FLSA overtime, and so have no premium to deduct.

https://www.dol.gov/agencies/whd/fact-sheets/17a-overtime

U.S. Department of Labor, Wage and Hour Division · federal · link checked 2026-08-02

The federal rule — one and one-half times the regular rate after 40 hours in a workweek.

https://www.dol.gov/agencies/whd/fact-sheets/23-flsa-overtime-pay

U.S. Department of the Treasury · federal · link checked 2026-08-02

Launch timing and the custodians participating in the program.

https://home.treasury.gov/news/press-releases/sb0554

U.S. Department of the Treasury, Bureau of the Fiscal Service · federal · link checked 2026-08-02

Treasury’s electronic payment option for recipients without a bank account.

https://fiscal.treasury.gov/payments-from-government/direct-express

Utah State Tax Commission · UT · link checked 2026-10-21

Code AM (UCA §59-10-1044): 20% of the federal credit, or the Utah W-2 wages if less; requires Utah income reported on a W-2; may not be carried forward or back.

https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf

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Utah State Tax Commission · UT · link checked 2026-10-22

An automatic extension of up to six months with no extension form, subject to prepayment requirements; "Utah does not require quarterly estimated tax payments."

https://incometax.utah.gov/filing/extensions-and-prepayments

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Utah State Tax Commission · UT · published 2026-01-15 · link checked 2026-10-21

States that the new federal Schedule 1-A deductions have no effect on the Utah return because they are below the line and change neither federal AGI nor the standard or itemized deduction.

https://files.tax.utah.gov/tax/train/webinars/2026-01-15-presentation.pdf

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Vermont Department of Taxes · VT · link checked 2026-10-21

A 2025 Vermont return is required if you must file a 2025 federal return and earned or received more than $100 in Vermont income; a return is needed to claim a refund of Vermont withholding or estimated payments.

https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf

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Vermont Department of Taxes · VT · link checked 2026-10-21

2025 rate schedules: single 3.35% to $49,400 then $1,655 plus 6.6%; married joint 3.35% to $82,500 then $2,764 plus 6.6%. Standard deduction $7,650 single, $15,300 joint; personal exemption $5,300.

https://tax.vermont.gov/sites/tax/files/documents/Income-Booklet-2025.pdf

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Vermont Department of Taxes · VT · link checked 2026-09-01

The two elections under 32 V.S.A. §5811(21)(B): a $5,000 flat exclusion, or 40% of adjusted net capital gain on assets held more than three years (publicly traded securities and most homes excluded), either capped at the lesser of 40% of federal taxable income or $350,000.

https://tax.vermont.gov/sites/tax/files/documents/IN-153-Instr-2025.pdf

Vermont Department of Taxes · VT · link checked 2026-10-22

2026 payments: April 15, June 15, September 15, 2026 and January 15, 2027.

https://tax.vermont.gov/sites/tax/files/documents/IN-114-Instr-2026.pdf

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Vermont Department of Taxes · VT · link checked 2026-10-21

Refundable credit claimed on Form RCC-146. The full credit is 10% of HUD fair market rent for the family size in the county; income limits are 65% of county median income with a phase-out above the extremely low-income limit. Claims for 2025 due April 15, 2026, last accepted October 15, 2026.

https://tax.vermont.gov/individuals/renter-credit

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Vermont Department of Taxes · VT · link checked 2026-10-21

For a household of one in 2025, the partial-credit income limit runs from $47,190 to $59,090 (Chittenden County); the full-credit limit from $21,800 to $27,300.

https://tax.vermont.gov/individuals/renter-credit/income-eligibility-limits

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Virginia Department of Taxation · VA · link checked 2026-10-21

You must file if you are single and your Virginia adjusted gross income is $11,950 or more (2025).

https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf

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Virginia Department of Taxation · VA · link checked 2026-10-22

Installments on or before May 1, June 15, September 15, 2026 and January 15, 2027; the January payment is not required if the 2026 return is filed and paid in full by March 1, 2027.

https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2026/760es-2026.pdf

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Virginia Department of Taxation · VA · link checked 2026-10-21

Reciprocity with the District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia: DC and Kentucky residents must commute daily; Maryland, Pennsylvania and West Virginia residents must be present 183 days or less, keep no Virginia abode and have only wage income; exempt employees give the employer Form VA-4 and re-certify every year.

https://www.tax.virginia.gov/reciprocity

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Washington Secretary of State · WA · published 2024-11-26 · link checked 2026-09-01

Certified statewide result for I-2109, the capital gains tax repeal initiative: Yes 1,364,510 (35.89%), No 2,437,419 (64.11%).

https://results.vote.wa.gov/results/20241105/initiative-measure-no-2109.html

Washington Secretary of State · WA · link checked 2026-08-31

The measures certified to the 2026 general election ballot, including Initiative Measure No. 645 (IP26-645), "An Initiative Prohibiting Individual Income Taxes."

https://www.sos.wa.gov/elections/voters/proposed-ballot-measure-information

Washington State Department of Revenue · WA · link checked 2026-08-02

The department’s summary of each 2026 tax change, including the repeal of the luxury aircraft tax.

https://dor.wa.gov/forms-publications/publications-subject/tax-topics/2026-tax-legislation

Washington State Department of Revenue · WA · link checked 2026-08-02

Gross receipts tax classifications and rates.

https://dor.wa.gov/taxes-rates/business-occupation-tax

Washington State Department of Revenue · WA · link checked 2026-08-02

The 7% rate, the indexed standard deduction threshold, the exclusions, and filing rules.

https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax

Washington State Department of Revenue · WA · link checked 2026-08-02

Washington’s filing threshold and graduated estate tax rates.

https://dor.wa.gov/taxes-rates/other-taxes/estate-tax

Washington State Department of Revenue · WA · link checked 2026-09-01

Table W by date of death — a 35% top rate above $9 million for deaths 1 July 2025 through 30 June 2026, 20% otherwise — and the exclusion history: $2,193,000 through mid-2025, $3,000,000, $3,076,000 for deaths in the first half of 2026, then $3,000,000 for 1 July 2026 onward.

https://dor.wa.gov/taxes-rates/other-taxes/estate-tax-tables

Washington State Department of Revenue · WA · link checked 2026-08-02

The 8% tax on vehicle value above $100,000 from 1 January 2026, the 2% annual threshold increase, and the exemptions.

https://dor.wa.gov/taxes-rates/other-taxes/luxury-motor-vehicle-tax

Washington State Department of Revenue · WA · link checked 2026-09-01

The statewide add-on to retail sales tax on motor vehicles (RCW 82.08.020, 82.14.450(4)): 0.3% through 31 December 2025, 0.5% from 1 January 2026.

https://dor.wa.gov/taxes-rates/other-taxes/motor-vehicle-salesuse-tax

Washington State Department of Revenue · WA · link checked 2026-08-02

The 0.5% additional tax on retail sales of recreational vessels from 1 July 2026.

https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-recreational-vessel-tax

Washington State Department of Revenue · WA · link checked 2026-08-02

The graduated REET rate schedule on property sales.

https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax

Washington State Department of Revenue · WA · link checked 2026-08-02

The state rate, local rates, and the lookup used for combined rates.

https://dor.wa.gov/taxes-rates/retail-sales-tax

Washington State Department of Revenue · WA · link checked 2026-10-21

For the 2025 credit: at least 25 and under 65 or a qualifying child; SSN or ITIN; 183 days in Washington; maximum $335, $660, $995 and $1,330 by number of qualifying children; minimum $50.

https://workingfamiliescredit.wa.gov/eligibility

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West Virginia Tax Division · WV · link checked 2026-10-21

Every full-year resident files; a return is required even without a federal requirement if West Virginia AGI exceeds the personal exemption allowance ($2,000 per exemption), when claiming the SCTC or HEPTC, or when due a refund.

https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf

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West Virginia Tax Division · WV · link checked 2026-10-21

SB 392, signed March 31, 2026: a 5% cut across every bracket, retroactive to January 1, 2026, codified at W. Va. Code §11-21-4j effective June 12, 2026. Schedule: 2.11% to $10,000, then 2.81%, 3.16%, 4.22%, and $1,950.50 plus 4.58% of the excess over $60,000.

https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx

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West Virginia Tax Division · WV · link checked 2026-10-22

Quarterly installments are typically due April 15, June 15 and September 15, with the fourth due January 15 of the following year (Sept 2023 revision).

https://tax.wv.gov/Documents/TaxForms/it140esi.pdf

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West Virginia Tax Division · WV · link checked 2026-10-21

Residents of Kentucky, Maryland, Ohio, Pennsylvania or Virginia whose only West Virginia income is wages or salaries are exempt from West Virginia withholding on filing WV/IT-104NR with the employer.

https://tax.wv.gov/Documents/Withholding/it104.pdf

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Wisconsin Department of Revenue · WI · published 2025-11-03 · link checked 2026-10-21

For each of the tips, overtime, car-loan interest and senior deductions, states that Wisconsin has not adopted the new federal deduction.

https://www.revenue.wi.gov/Documents/2025-Tax-Update-Three-Slides.pdf

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Wisconsin Department of Revenue · WI · link checked 2026-10-21

Schedule 2, married couple credit when both spouses are employed: 3% of the smaller spouse's qualified earned income, capped at $16,000 of it.

https://www.revenue.wi.gov/TaxForms2025/2025-Form1f.pdf

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Wisconsin Department of Revenue · WI · link checked 2026-10-21

"New in 2025": individuals at least 67 years old at the end of 2025 may subtract up to $24,000 of retirement income.

https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf

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Wisconsin Department of Revenue · WI · link checked 2026-10-21

Line 4: Social Security is not taxable for Wisconsin. Line 12: military and uniformed services retirement subtracted. Line 16: at 67 or older, up to $24,000 of qualified plan or IRA income ($48,000 for a joint return when both spouses qualify), and a filer who claims it gives up every Schedule CR credit and Form 1 lines 13 to 20 and 30 to 35. Line 17: $5,000 at 65 or older when federal AGI is under $15,000 ($30,000 joint).

https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-Inst.pdf

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Wisconsin Department of Revenue · WI · link checked 2026-10-21

The 2026 single sliding-scale standard deduction ($13,960 up to $20,119 of Wisconsin income, less 12% of the excess over $20,120, zero above $136,453) and the $700 personal exemption.

https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf

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Wisconsin Department of Revenue · WI · published 2026-01-07 · link checked 2026-10-21

Subtraction only for Edvest and Tomorrow's Scholar; 2025 limit $5,130 per beneficiary ($2,560 married filing separately) with 2025 contributions accepted through April 15, 2026; the owner adds back nonqualified distributions up to contributions since 2014.

https://www.revenue.wi.gov/Pages/FAQS/ise-collsav.aspx

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Wisconsin Department of Revenue · WI · published 2025-12-03 · link checked 2026-10-21

Refundable; at least one qualifying child and full-year residence required; 4%, 11% and 34% of the federal credit for one, two and three or more children (sec. 71.07, Wis. Stats.).

https://www.revenue.wi.gov/Pages/FAQS/ise-eic.aspx

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Wisconsin Department of Revenue · WI · link checked 2026-10-22

Four equal installments on or before April 15, June 15, September 15, 2026, and January 15, 2027.

https://www.revenue.wi.gov/Pages/FAQS/pcs-estpay.aspx

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Wisconsin Department of Revenue · WI · link checked 2026-10-21

"Effective for taxable years beginning in 2011 and thereafter, Wisconsin follows the provisions of Public Law 108-173 relating to health savings accounts"; the only difference is a Wisconsin penalty of 33 percent of the federal penalty. Restates the 2026 limits of $4,400 and $8,750.

https://www.revenue.wi.gov/DOR%20Publications/1105healthsavings.pdf

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Wisconsin Department of Revenue · WI · link checked 2026-10-21

Wisconsin has reciprocity agreements with Illinois, Indiana, Kentucky and Michigan; Form W-220, Nonresident Employee's Withholding Reciprocity Declaration, is the written verification that relieves the employer of Wisconsin withholding.

https://revenue.wi.gov/Pages/FAQS/pcs-with.aspx

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Wisconsin Department of Revenue · WI · link checked 2026-10-21

For 2025: household income must be less than $24,680; maximum credit $1,168; claimant must have earned income, be disabled, or be 62 or older. Reflects law enacted as of February 23, 2026.

https://www.revenue.wi.gov/DOR%20Publications/1116hc.pdf

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Wisconsin Department of Revenue · WI · link checked 2026-10-21

Sec. 71.05(6)(b)8., Wis. Stats., allows a subtraction of part of the unemployment compensation in federal AGI when federal AGI exceeds a base amount: $12,000 single, $18,000 married joint, $0 married separate living together. Worked example: $5,000 of benefits at $25,000 AGI (joint) leaves $3,500 taxable and a $1,500 subtraction on 2025 Schedule SB line 3.

https://www.revenue.wi.gov/Pages/FAQS/ise-unemployment.aspx

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Wisconsin Department of Revenue · WI · link checked 2026-08-02

The 30% exclusion for assets held more than a year, and 60% for farm assets.

https://www.revenue.wi.gov/DOR%20Publications/pb103.pdf

Wyoming Department of Revenue · WY · link checked 2026-08-31

The income-tested refund program, with the published county and state median household income tables applications are measured against.

https://revenue.wyo.gov/property-tax-refund-program

Wyoming Department of Revenue, Excise Tax Division · WY · link checked 2026-08-31

The quarterly master rate chart of combined state, county, and resort-district rates — the Teton Village and Grand Targhee resort districts at 9% combined (4% state + 5 points local).

https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts

Wyoming Secretary of State · WY · link checked 2026-10-20

Initiative Proposition Number One: 50% of the assessed value of a qualified primary residence exempt; earliest tax year 2027; state fiscal impact ($92,614,266) in FY 2028.

https://sos.wyo.gov/Elections/Docs/2026/2026_Statewide_Ballot_Propositions.pdf

Arizona State Legislature · AZ · link checked 2026-10-21

Background: "The individual income tax rate is levied at a single rate of 2.5% beginning with TY 2023" (A.R.S. §43-1011). The bill itself, a revenue-triggered rate reduction from 2026, was not enacted.

https://www.azleg.gov/legtext/57leg/1R/summary/H.SB1318_031225_WM.DOCX.htm

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California Legislature · CA · link checked 2026-10-21

Would have amended R&TC §§17131.4 and 17215.4 to allow HSA treatment; status "Inactive Bill - Died," died January 31, 2026 under Art. IV, §10(c) of the California Constitution.

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB781

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California Legislature · CA · link checked 2026-10-21

The bill to enlarge the military retirement pay exclusion passed the Senate 39–0 on May 28, 2026, and was held in the Assembly Appropriations Committee and under submission on August 13, 2026.

https://leginfo.legislature.ca.gov/faces/billHistoryClient.xhtml?bill_id=202520260SB1407

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Colorado General Assembly · CO · published 2025-05-16 · link checked 2026-09-01

Section 6 adds federally deducted overtime compensation back to federal taxable income for Colorado purposes, for tax years beginning on or after January 1, 2026; the federal tip deduction is left to flow through. Signed May 16, 2025. The 2025B special-session repeal attempt (HB25B-1020) was postponed indefinitely.

https://leg.colorado.gov/bills/hb25-1296

Colorado Legislative Council Staff · CO · link checked 2026-10-20

Quick reference for Proposition NN (keep TABOR refunds for K-12 education) and Proposition 137 (direct sporting-goods sales tax revenue to conservation, exempt from the revenue limit).

https://content.leg.colorado.gov/sites/default/files/2026-blue-book-en-accessible.pdf

Colorado Legislative Council Staff · CO · link checked 2026-10-20

Table 1: six brackets from 3.7% (first $25,000) to 8.4% (over $1,000,000), starting in 2027, not inflation-indexed; maximum reduction $325 below $500,000 of taxable income.

https://leg.colorado.gov/ballots/graduated-income-tax-2/files/blue-book

Colorado Legislative Council Staff · CO · link checked 2026-10-20

Sets the current 4.4% as a statutory maximum from January 1, 2027; no fiscal impact; conflict with Amendment 87 if both pass is left to the legislature or a court.

https://www.leg.colorado.gov/ballots/income-tax-rate-limit-2/files/blue-book

Colorado Legislative Council Staff · CO · published 2026-09-03 · link checked 2026-10-21

The family affordability tax credit "is available in full for tax year 2025 and unavailable for tax year 2026"; the act (signed June 4, 2026) creates an expanded family affordability credit starting with tax year 2027.

https://leg.colorado.gov/bill_files/117705/download

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Connecticut General Assembly, Office of Legislative Research · CT · link checked 2026-10-21

A retired member of the U.S. armed forces or National Guard, or a survivor-benefit beneficiary, may deduct 100% of military retirement pay (CGS §12-701(a)(20)(B)(xvi)).

https://prdext2.cga.ct.gov/2025/rpt/pdf/2025-R-0152.pdf

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Georgia General Assembly · GA · link checked 2026-08-02

Bill text and status for the rate-reduction and standard-deduction bills.

https://www.legis.ga.gov/legislation

Georgia State Senate · GA · published 2026-01-07 · link checked 2026-09-01

The recommendation the enacted law is measured against: $50,000/$100,000 standard deductions effective 1 January 2027 (costed at $3B then $6B per fiscal year, ending liability for two-thirds of filers by its own estimate), 4.99% for 2026, 3.99% for tax year 2029 and 0.00% by 2032 via future legislation, and the HB 1023 (2024) corporate-rate tie. Report dated January 2026; delivered 7 January per the Lt. Governor’s office.

https://www.legis.ga.gov/api/document/docs/default-source/senate-study-committees-document-library/2026-special-committee-to-eliminate-income-tax-final-report.pdf

Hawaii State Legislature · HI · link checked 2026-10-21

Records HB 2329 as Act 035, approved May 26, 2026 (Gov. Msg. No. 1135).

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=2329&year=2026

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Idaho Legislature · ID · link checked 2026-10-21

Amends Idaho Code §63-3004 so the Internal Revenue Code means the Code as in effect on January 1, 2026, with exceptions for §85 and pre-2025 §174 expenditures. Signed February 10, 2026 as Session Law Chapter 1, retroactive to January 1, 2025.

https://legislature.idaho.gov/sessioninfo/2026/legislation/H0559/

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Idaho Legislature · ID · link checked 2026-10-21

States that the bill fully conforms Idaho to the tax changes in the One Big Beautiful Bill with two exceptions, bonus depreciation and research-and-experimental expensing.

https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0559SOP.pdf

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Kentucky General Assembly · KY · link checked 2026-10-21

Records the veto override and delivery to the Secretary of State on April 14, 2026, as 2026 Acts Chapter 161.

https://apps.legislature.ky.gov/record/26rs/hb757.html

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Kentucky Legislative Research Commission · KY · link checked 2026-10-21

Summary of the enacted version: "Reduces the individual income tax rate from four percent to 3.5 percent for taxable years beginning on or after January 1, 2026." Signed by the Governor on February 6, 2025 (Acts Ch. 1).

https://apps.legislature.ky.gov/record/25rs/hb1.html

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Louisiana House of Representatives, House Legislative Services · LA · link checked 2026-10-20

Ballot questions and digests for all ten amendments; Nos. 1, 2, 6, 9 and 10 concern property tax.

https://house.louisiana.gov/Agendas_2026/2026%20Constitutional%20Amendment%20Summaries.pdf

Maine State Legislature · ME · link checked 2026-09-01

The supplemental budget carrying Maine's 2% income tax surcharge. The bill record shows Enacted and Governor's Action: Signed on Apr 10, 2026, chaptered as Public Law chapter 650, with the surcharge added by committee amendment C-A (H-996) rather than by a standalone tax bill.

https://legislature.maine.gov/legis/bills/display_ps.asp?LD=2212&snum=132

Massachusetts General Court · MA · link checked 2026-09-01

Section 8 amends G.L. c. 62 §4 to tax gains on capital assets held one year or less at 8.5%, down from 12%, for taxable years beginning on or after January 1, 2023.

https://malegislature.gov/Laws/SessionLaws/Acts/2023/Chapter50

Minnesota House Research Department · MN · published 2024-08-01 · link checked 2026-10-21

Nonpartisan legislative research: Minnesota permanently incorporates the ARPA §9675 exclusion as an income tax subtraction, so forgiveness under SAVE, PAYE, REPAYE, ICR and IBR that becomes federally taxable after 2025 stays exempt from Minnesota tax.

https://www.house.mn.gov/hrd/pubs/ss/sstxstudloan.pdf

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Montana Legislative Fiscal Division · MT · published 2025-07-11 · link checked 2026-10-21

Because Montana starts from federal taxable income, estimates the annual Montana revenue effect of the federal senior, car-loan, tips and overtime deductions flowing through to the Montana return.

https://archive.legmt.gov/content/Committees/Interim/2025-2026/RIC/Meetings/July_11_2025/2.12.Updated-HR1-Impacts-to-Montana-Revenue.pdf

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New Jersey Legislature · NJ · link checked 2026-10-21

Pre-filed for introduction in the 2026 session. Statement: "The tax advantages provided under federal law are not available under the current New Jersey gross income tax"; the bill would add a deduction for contributions, exclude employer contributions, and exclude account earnings.

https://pub.njleg.gov/Bills/2026/A3000/2634_I1.HTM

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New Jersey Legislature · NJ · link checked 2026-10-21

One action: "1/13/2026 Introduced, Referred to Assembly Commerce and Economic Development Committee." Last session bill number: A1311.

https://www.njleg.gov/bill-search/2026/A2634

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New Mexico Legislative Finance Committee · NM · link checked 2026-10-21

SB 116 exempts armed forces retirement pay in full; the report states the exemption applies to taxable years beginning in 2027.

https://www.nmlegis.gov/Sessions/26%20Regular/firs/SB0116.PDF

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New Mexico Legislature · NM · link checked 2026-09-01

Section 8 amends NMSA §7-2-34: the deduction becomes the greater of net capital gain up to $2,500 or 40% of up to $1,000,000 of net capital gain from the sale of a New Mexico business, applicable to taxable years beginning on or after January 1, 2025.

https://www.nmlegis.gov/Sessions/24%20Regular/final/HB0252.PDF

Oregon Legislative Revenue Office · OR · link checked 2026-10-21

Staff summary of SB 1507: disconnects Oregon from the federal qualified passenger vehicle loan interest deduction beginning with tax year 2026.

https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureAnalysisDocument/95099

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South Carolina Legislature · SC · link checked 2026-10-21

Records the 2026 conformity bill failing second reading in the Senate, 16 to 27, on March 31, 2026.

https://www.scstatehouse.gov/billsearch.php?billnumbers=3368&session=126&summary=B

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U.S. Congress · federal · link checked 2026-10-21

Its "Reinstatement of rules for wagering losses" section rewrites §165(d) to allow wagering losses to the extent of gains, with no 90 percent factor, for taxable years beginning after December 31, 2025. Introduced September 14, 2026; ordered reported by Ways and Means 38–5 on September 16, 2026; no later action as of retrieval.

https://www.congress.gov/bill/119th-congress/house-bill/10357/text

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U.S. Government Publishing Office · federal · link checked 2026-10-21

Section 112018 of the House-passed text: a new §275(b) SALT limitation whose "specified taxes" excepted entity-level income tax only for a partnership or S corporation with at least 75% of gross receipts from a §199A(d) qualified trade or business, and §112018(b) amendments to §§702(a)(6) and 703(a)(2)(B) that would have passed other entity-paid state income taxes to owners as separately stated items. None of it is in Public Law 119-21.

https://www.govinfo.gov/content/pkg/BILLS-119hr1eh/html/BILLS-119hr1eh.htm

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Washington State Legislature · WA · link checked 2026-08-02

Bill text, fiscal note, and history for the tax on individual income above $1 million.

https://app.leg.wa.gov/BillSummary/?BillNumber=6346&Year=2025&Initiative=false

Washington State Legislature · WA · published 2026-03-24 · link checked 2026-08-31

Chapter 209, Laws of 2026, signed 24 March 2026: rolls the estate tax rate schedule back to its pre-2025 form, a 20% top rate, for deaths on or after 1 July 2026.

https://app.leg.wa.gov/BillSummary/?BillNumber=6347&Year=2025&Initiative=false

Georgia Budget and Policy Institute · GA · link checked 2026-09-01

Fiscal analysis of HB 463: more than $6.5 billion in reduced revenue through 2034 if fully implemented (about one-third of income tax revenue), and the observation that the same triggers have been in force since 2022 and would have blocked the reduction prior law scheduled for 1 January 2026.

https://gbpi.org/sine-die-2026-georgia-rejects-property-tax-caps-and-adds-major-investments-for-gbpi-priorities-eight-year-income-tax-package-threatens-outlook/

Institute on Taxation and Economic Policy · link checked 2026-08-02

Effective state and local tax rates by income group — the basis for calling sales-tax-reliant systems regressive.

https://itep.org/whopays/

National Conference of State Legislatures · published 2025-05-08 · link checked 2026-10-21

Counts 26 states plus the District of Columbia with their own child and dependent care credit; Idaho and Virginia allow a deduction instead.

https://www.ncsl.org/fiscal/child-and-dependent-care-tax-credit-overview

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South Dakota Historical Society Press · SD · link checked 2026-08-31

The scholarly account of the income tax South Dakota levied from 1933 to 1942 — proof the constitutional power in art. XI, §2 has been used.

https://www.sdhspress.com/journal/south-dakota-history-26-2/democratic-party-politics-and-the-south-dakota-income-tax-1933-1942/vol-26-no-2-and-no-3-democratic-party-politics-and-the-south-dakota-income-tax-1933-1942.pdf

Tax Foundation · link checked 2026-10-21

The 2021 fifty-state survey: five states with an individual AMT (California, Colorado, Connecticut, Iowa, Minnesota), with Iowa's individual AMT then scheduled for repeal at the beginning of 2023. Cite it for what the survey counted in 2021, not as a current list.

https://taxfoundation.org/data/all/state/state-individual-alternative-minimum-tax-2021/

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Tax Foundation · link checked 2026-08-02

Which states levy estate or inheritance taxes, with exemption amounts and top rates.

https://taxfoundation.org/data/all/state/estate-inheritance-taxes/

Tax Foundation · federal · published 2025-07-23 · link checked 2026-09-01

OBBBA explainer, updated December 2025; cited for the projection that about 14.2 percent of taxpayers itemize in 2026 under the Act.

https://taxfoundation.org/research/all/federal/one-big-beautiful-bill-act-tax-changes/

Tax Foundation · link checked 2026-10-20

Effective property tax rates on owner-occupied housing.

https://taxfoundation.org/data/all/state/property-taxes-by-state-county/

Tax Foundation · link checked 2026-08-02

Combined state and average local sales tax rates by state.

https://taxfoundation.org/data/all/state/sales-tax-rates/

Tax Foundation · published 2022-04-07 · link checked 2026-09-01

Total state and local taxes paid by a state’s residents as a share of its net national product, net of tax exporting: 11.2% nationally, from 15.9% in New York to 4.6% in Alaska. A calendar-2022 estimate and the most recent edition published; year-pin it wherever it is cited.

https://taxfoundation.org/data/all/state/tax-burden-by-state/

Tax Foundation · published 2025-02-18 · link checked 2026-09-01

The standard fifty-state comparison of rates, brackets, and structural changes. The edition at this URL is the 2025 one, stated as of January 1, 2025, so it supports no tax-year-2026 figure; cite it for what the field published, not as a check on a 2026 rate.

https://taxfoundation.org/data/all/state/state-income-tax-rates/

Tax Foundation · link checked 2026-10-21

Most income-tax states start from federal AGI; seven (Colorado, Idaho, Iowa, Montana, North Dakota, Oregon and South Carolina) start from federal taxable income and are in line to incorporate the $1,000 non-itemizer charitable deduction. Table 1 classifies each state's individual-income-tax conformity as rolling or static.

https://taxfoundation.org/wp-content/uploads/2025/07/FF864_OBBB_State_Conformity.pdf

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Urban-Brookings Tax Policy Center · published 2026-07-01 · link checked 2026-10-21

Updated July 2026: as of January 2026, 16 states offered a state child tax credit, 12 refundable and four nonrefundable (Arizona, Georgia, Oklahoma, Utah); Idaho's credit sunset as of January 2026. Used only for the census count; every amount in the article is cited to the state itself.

https://taxpolicycenter.org/briefing-book/how-do-state-child-tax-credits-work

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Urban-Brookings Tax Policy Center · published 2026-07-01 · link checked 2026-10-21

Updated July 2026: as of January 2026, 32 states and the District of Columbia offered a state EITC, Pennsylvania the most recent (tax year 2025). Used only for the census count; every rate in the article is cited to the state itself.

https://taxpolicycenter.org/briefing-book/how-do-state-earned-income-tax-credits-work

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Capitol News Illinois · IL · published 2026-01-05 · link checked 2026-09-01

The 2020 amendment at 46% support, the 2024 advisory question at 61%, and the graduated-rate proposals filed for the 2026 session.

https://capitolnewsillinois.com/news/despite-mounting-budget-pressure-graduated-income-tax-remains-political-longshot/

Georgia Public Broadcasting · GA · published 2026-05-12 · link checked 2026-09-01

The 11 May 2026 signing, with the annual 0.125% reductions to 3.99% conditioned on revenue benchmarks. Press tier: the legislature’s status page records the signature but is script-rendered and unreadable to the link checker.

https://www.gpb.org/news/2026/05/12/gov-brian-kemp-signs-income-property-tax-bills-law