[ { "datasetVersion": "2026.v10", "code": "MD", "name": "Maryland", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014", "asOf": "2026-06-19", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014", "asOf": "2026-06-19", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 3350, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014", "asOf": "2026-06-19", "type": "official-dor" } }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.02 }, { "floor": 1000, "rate": 0.03 }, { "floor": 2000, "rate": 0.04 }, { "floor": 3000, "rate": 0.0475 }, { "floor": 100000, "rate": 0.05 }, { "floor": 125000, "rate": 0.0525 }, { "floor": 150000, "rate": 0.055 }, { "floor": 250000, "rate": 0.0575 }, { "floor": 500000, "rate": 0.0625 }, { "floor": 1000000, "rate": 0.065 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014", "asOf": "2026-06-19", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 6700, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014", "asOf": "2026-06-19", "type": "official-dor" } }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.02 }, { "floor": 1000, "rate": 0.03 }, { "floor": 2000, "rate": 0.04 }, { "floor": 3000, "rate": 0.0475 }, { "floor": 150000, "rate": 0.05 }, { "floor": 175000, "rate": 0.0525 }, { "floor": 225000, "rate": 0.055 }, { "floor": 300000, "rate": 0.0575 }, { "floor": 600000, "rate": 0.0625 }, { "floor": 1200000, "rate": 0.065 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014", "asOf": "2026-06-19", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": true, "rangeMin": 0.0225, "rangeMax": 0.033, "typical": 0.032, "appliesTo": "Maryland taxable income, reported on the Maryland return", "note": "Maryland counties and Baltimore City impose local income taxes in addition to the state income tax. Applicable rates vary by jurisdiction and are established within statutory limits. Use the taxpayer's exact county rate where known; the engine falls back to the 3.20% typical rate otherwise. Anne Arundel and Frederick have graduated local schedules and should be reviewed before county-specific automation. Figures reflect the Comptroller's post-2025-legislative-session guidance.", "source": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014", "asOf": "2026-06-19", "jurisdictions": { "allegany": { "name": "Allegany County", "rate": 0.032 }, "baltimore-city": { "name": "Baltimore City", "rate": 0.032 }, "baltimore-county": { "name": "Baltimore County", "rate": 0.032 }, "calvert": { "name": "Calvert County", "rate": 0.032 }, "caroline": { "name": "Caroline County", "rate": 0.032 }, "carroll": { "name": "Carroll County", "rate": 0.0303 }, "cecil": { "name": "Cecil County", "rate": 0.0274 }, "charles": { "name": "Charles County", "rate": 0.0303 }, "dorchester": { "name": "Dorchester County", "rate": 0.033 }, "garrett": { "name": "Garrett County", "rate": 0.0265 }, "harford": { "name": "Harford County", "rate": 0.0306 }, "howard": { "name": "Howard County", "rate": 0.032 }, "kent": { "name": "Kent County", "rate": 0.033 }, "montgomery": { "name": "Montgomery County", "rate": 0.032 }, "prince-georges": { "name": "Prince George's County", "rate": 0.032 }, "queen-annes": { "name": "Queen Anne's County", "rate": 0.032 }, "st-marys": { "name": "St. Mary's County", "rate": 0.032 }, "somerset": { "name": "Somerset County", "rate": 0.032 }, "talbot": { "name": "Talbot County", "rate": 0.024 }, "washington": { "name": "Washington County", "rate": 0.0295 }, "wicomico": { "name": "Wicomico County", "rate": 0.032 }, "worcester": { "name": "Worcester County", "rate": 0.0225 }, "anne-arundel": { "name": "Anne Arundel County", "note": "Graduated local schedule in official Comptroller guidance; use a manual local-rate override until bracket-level local support is reviewed." }, "frederick": { "name": "Frederick County", "note": "Graduated local schedule in official Comptroller guidance; use a manual local-rate override until bracket-level local support is reviewed." } } }, "status": "source-unavailable", "source": { "field": "localIncomeTax", "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014", "asOf": "2026-06-19", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Maryland excludes Social Security benefits." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-pension-exclusion?id=kb_article_view&sysparm_article=KB0010012", "asOf": "2026-06-19", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Maryland excludes Social Security benefits." }, "treatment": "partial", "note": "Maryland excludes Social Security benefits and provides a pension exclusion for qualifying taxpayers meeting the statutory requirements. Retirement income exceeding the available exclusion generally remains taxable.", "exclusion": { "maxAmount": 40600, "ageThreshold": 65, "alsoIfDisabled": true, "appliesTo": [ "employee retirement system pension", "employee retirement system annuity", "401(a)", "401(k)", "403(b)", "457(b)" ], "note": "Maryland pension exclusion is limited by Social Security/Railroad Retirement benefits and excludes traditional IRA, Roth IRA, SEP, Keogh, and ineligible deferred compensation plan income. Not applied automatically until CFA review verifies the user's income type.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-pension-exclusion?id=kb_article_view&sysparm_article=KB0010012", "asOf": "2026-06-19", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014", "asOf": "2026-06-19", "type": "official-dor" }, { "field": "brackets, standardDeduction, localIncomeTax legislative alert", "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/tax-alert-changes-to-standard-and-itemized-deductions-and-to-state-and-local-income-tax-rates-from-the-2025-legislative-session.pdf", "asOf": "2026-06-19", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014", "asOf": "2026-06-19", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-pension-exclusion?id=kb_article_view&sysparm_article=KB0010012", "asOf": "2026-06-19", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 3, "confirmedChecks": 32, "totalChecks": 35, "citedSources": [ "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/tax-alert-changes-to-standard-and-itemized-deductions-and-to-state-and-local-income-tax-rates-from-the-2025-legislative-session.pdf", "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014" ], "unresolved": [ { "field": "retirement.socialSecurity", "claim": "not-taxed", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://services.marylandcomptroller.gov/taxes/en/maryland-pension-exclusion?id=kb_article_view&sysparm_article=KB0010012 (empty/thin)" }, { "field": "retirement.exclusion.ageThreshold", "claim": "65", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://services.marylandcomptroller.gov/taxes/en/maryland-pension-exclusion?id=kb_article_view&sysparm_article=KB0010012 (empty/thin)" }, { "field": "retirement.exclusion.maxAmount", "claim": "$40,600", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://services.marylandcomptroller.gov/taxes/en/maryland-pension-exclusion?id=kb_article_view&sysparm_article=KB0010012 (empty/thin)" } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for MD identifies itself as a 2025 publication (https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/tax-alert-changes-to-standard-and-itemized-deductions-and-to-state-and-local-income-tax-rates-from-the-2025-legislative-session.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "AL", "name": "Alabama", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.alabama.gov/tax-types/individual-income-tax/", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.alabama.gov/tax-types/individual-income-tax/", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://www.revenue.alabama.gov/faqs/how-much-is-the-alabama-standard-deduction/", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$2,500 is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Income-dependent: $3,000 for AL AGI of $25,999 or less, phasing down $25 per $500 of AGI to a $2,500 minimum at AL AGI of $35,500 and above (AL DOR Standard Deduction Chart, Form 40, tax year 2025 chart — the latest published). The standardDeduction field carries the guaranteed minimum so calculators never overstate the deduction. Confirm the tax year 2026 chart when the 2026 Form 40 is issued." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.02 }, { "floor": 500, "rate": 0.04 }, { "floor": 3000, "rate": 0.05 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.alabama.gov/tax-types/individual-income-tax/", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://www.revenue.alabama.gov/faqs/how-much-is-the-alabama-standard-deduction/", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$5,000 is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Income-dependent: $8,500 for AL AGI of $25,999 or less, phasing down $175 per $500 of AGI to a $5,000 minimum at AL AGI of $35,500 and above (AL DOR Standard Deduction Chart, Form 40, tax year 2025 chart — the latest published). The standardDeduction field carries the guaranteed minimum so calculators never overstate the deduction. Confirm the tax year 2026 chart when the 2026 Form 40 is issued." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.02 }, { "floor": 1000, "rate": 0.04 }, { "floor": 6000, "rate": 0.05 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.alabama.gov/tax-types/individual-income-tax/", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": true, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "Occupational or earnings taxes imposed by certain municipalities and local jurisdictions, depending on where an individual works or resides; separate from the Alabama individual income tax.", "note": "Alabama does not impose countywide or statewide local income taxes comparable to those in certain other jurisdictions. Rather, certain municipalities and local jurisdictions impose occupational or earnings taxes that may apply depending upon where an individual works or resides.", "source": "https://www.revenue.alabama.gov/tax-types/individual-income-tax/", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "localIncomeTax", "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Alabama does not tax Social Security benefits." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.revenue.alabama.gov/individual-corporate/income-exempt-from-alabama-income-taxation/", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Alabama does not tax Social Security benefits." }, "treatment": "partial", "note": "Alabama exempts numerous categories of retirement income, including qualifying defined-benefit governmental and private pensions and Social Security benefits, but not every retirement distribution receives identical treatment.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "Social Security", "qualified defined benefit pension income", "military retirement" ], "note": "source not extractable - needs manual pull; Alabama retirement exclusions vary by income type and are not represented as one fixed maximum amount.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.revenue.alabama.gov/individual-corporate/income-exempt-from-alabama-income-taxation/", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://www.revenue.alabama.gov/tax-types/individual-income-tax/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://www.revenue.alabama.gov/faqs/how-much-is-the-alabama-standard-deduction/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction chart", "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40nr.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.revenue.alabama.gov/individual-corporate/income-exempt-from-alabama-income-taxation/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "standardDeduction (income-dependent chart)", "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 6, "primarySourcesReached": 6, "confirmedChecks": 7, "totalChecks": 12, "citedSources": [ "https://www.revenue.alabama.gov/tax-types/individual-income-tax/" ], "unresolved": [ { "field": "retirement.socialSecurity", "claim": "not-taxed", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "localIncomeTax.applies", "claim": "true", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.single", "claim": "$2,500", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.marriedJoint", "claim": "$5,000", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "AK", "name": "Alaska", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "verified", "hasStateIncomeTax": { "value": false, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://tax.alaska.gov/", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "none", "status": "absent-by-law", "source": null }, "filing": { "single": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No state individual income tax.", "note": "No broad-based state individual income tax; local income tax is not modeled.", "source": "https://tax.alaska.gov/", "asOf": "2026-06-20" }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://tax.alaska.gov/", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Alaska does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions and other retirement income are not subject to Alaska individual income tax." }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://tax.alaska.gov/", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Alaska does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions and other retirement income are not subject to Alaska individual income tax." }, "treatment": "none", "note": "Alaska does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions and other retirement income are not subject to Alaska individual income tax.", "exclusion": null }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://tax.alaska.gov/", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "stateIncomeTaxStatus", "url": "https://tax.alaska.gov/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "stateIncomeTaxStatus cross-check", "url": "https://taxfoundation.org/location/alaska/", "asOf": "2026", "type": "secondary" }, { "field": "hasStateIncomeTax", "url": "https://tax.alaska.gov/programs/programs/reports/AnnualReport.aspx?Year=2025", "asOf": "2026-08-08", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 1, "primarySourcesReached": 1, "confirmedChecks": 2, "totalChecks": 2, "citedSources": [ "https://tax.alaska.gov/programs/programs/reports/AnnualReport.aspx?Year=2025" ], "unresolved": [], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "AZ", "name": "Arizona", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "flat", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$16,100 is unresolved: not substantiated by the reachable cited primary sources; unreachable: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf (http-403); https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf (http-403); https://azdor.gov/individuals (http-403) Arizona conforms to the federal standard deduction: $16,100 (single) for 2026 per IRS Rev. Proc. 2025-32. Confirm against AZDOR tax year 2026 publications before final publication." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.025 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 32200, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Arizona conforms to the federal standard deduction: $32,200 (married filing jointly) for 2026 per IRS Rev. Proc. 2025-32. Confirm against AZDOR tax year 2026 publications before final publication." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.025 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Arizona Department of Revenue individual income-tax guidance during this pass.", "source": "https://azdor.gov/forms/individual-income-tax-highlights", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Arizona does not tax Social Security benefits." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://azdor.gov/individuals", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Arizona does not tax Social Security benefits." }, "treatment": "partial", "note": "Arizona excludes Social Security benefits. Retirement-related exclusions or adjustments apply only to specified categories — including a $2,500 subtraction for certain government pensions and a full subtraction for qualifying military retirement pay — and not all retirement income receives identical treatment.", "exclusion": { "maxAmount": 2500, "ageThreshold": 0, "appliesTo": [ "Arizona state or local government pension", "United States government service pension", "United States military pension" ], "note": "Arizona DOR guidance says a subtraction up to $2,500 may apply for Arizona political-subdivision or U.S. government service pensions; CFA review is required for income-type qualification.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://azdor.gov/individuals", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "brackets", "url": "https://azdor.gov/forms/individual-income-tax-highlights", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://azdor.gov/individuals", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "federal standard-deduction conformity amounts (2026)", "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 5, "primarySourcesReached": 2, "confirmedChecks": 3, "totalChecks": 7, "citedSources": [ "https://azdor.gov/forms/individual-income-tax-highlights", "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "retirement.exclusion.maxAmount", "claim": "$2,500", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf (http-403); https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf (http-403); https://azdor.gov/individuals (http-403)" }, { "field": "retirement.socialSecurity", "claim": "not-taxed", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf (http-403); https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf (http-403); https://azdor.gov/individuals (http-403)" }, { "field": "standardDeduction.single", "claim": "$16,100", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf (http-403); https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf (http-403); https://azdor.gov/individuals (http-403)" } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "AR", "name": "Arkansas", "asOfYear": 2026, "publicationStatus": "pending-final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 2470, "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$2,470 per taxpayer (DFA Tax Year 2026 withholding formula; matches the 2025 AR1000F instructions). Arkansas also provides low-income tax tables with a built-in standard deduction and a $29-per-exemption personal tax credit." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 5599, "rate": 0.02 }, { "floor": 11199, "rate": 0.03 }, { "floor": 15999, "rate": 0.034 }, { "floor": 26399, "rate": 0.037 } ], "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 2470, "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "The 2025 AR1000F instructions list $2,470 for every filing status (each spouse claims $2,470 when filing separately on the same return). Confirm the married-filing-jointly presentation in the 2026 AR1000F instructions before treating a combined amount as authoritative." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 5599, "rate": 0.02 }, { "floor": 11199, "rate": 0.03 }, { "floor": 15999, "rate": 0.034 }, { "floor": 26399, "rate": 0.037 } ], "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Arkansas DFA individual income-tax guidance during this pass.", "source": "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/forms/", "asOf": "2026-06-20" }, "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Arkansas does not tax Social Security benefits." }, "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Arkansas does not tax Social Security benefits." }, "treatment": "partial", "note": "Arkansas does not tax Social Security benefits and exempts up to $6,000 of qualifying employer-plan and IRA retirement income per taxpayer; military retirement pay is fully exempt. Other retirement income generally remains taxable. Confirm exclusion details against the 2026 AR1000F instructions before applying.", "exclusion": { "maxAmount": 6000, "ageThreshold": 0, "appliesTo": [ "Social Security", "military retirement pay", "qualifying employer-plan retirement income", "qualifying IRA distributions" ], "note": "The $6,000 employer-plan/IRA exemption is per taxpayer and subject to plan-qualification rules; CFA review required before applying.", "cfaReview": true } }, "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "forms", "url": "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/forms/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/location/arkansas/", "asOf": "2026", "type": "secondary" }, { "field": "2026 brackets, 3.7% top rate, standard deduction (TY2026 withholding formula, rev. 05/29/2026)", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "May 2026 special session rate cut (SB1/HB1001)", "url": "https://senate.arkansas.gov/senate-news/posts/2026/05/special-session-2026/", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "retirement exemptions ($6,000 employer-plan/IRA, military coordination, Railroad Retirement)", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 5, "primarySourcesReached": 5, "confirmedChecks": 14, "totalChecks": 15, "citedSources": [ "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf", "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf", "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for AR identifies itself as a 2025 publication (https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale.", "Year-drift: a confirming source URL for AR identifies itself as a 2025 publication (https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": { "status": "pending-final-2026", "basis": "DFA 'Withholding Tax Formula Method — Effective 01/01/2026' (Tax Year 2026, revised 05/29/2026, 3.7% schedule); dollar boundaries reuse the 2025 indexed values pending final 2026 indexing. Standard deduction $2,470 per the same formula (also the TY2025 AR1000F amount).", "confirm": "2026 indexed tax brackets, 2026 tax tables and 2026 AR1000F instructions", "expected": "typically December 2026" } }, { "datasetVersion": "2026.v10", "code": "CA", "name": "California", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 5706, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://www.ftb.ca.gov/file/personal/deductions/index.html", "asOf": "2026-06-20", "type": "official-dor" } }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.01 }, { "floor": 11079, "rate": 0.02 }, { "floor": 26264, "rate": 0.04 }, { "floor": 41452, "rate": 0.06 }, { "floor": 57542, "rate": 0.08 }, { "floor": 72724, "rate": 0.093 }, { "floor": 371479, "rate": 0.103 }, { "floor": 445771, "rate": 0.113 }, { "floor": 742953, "rate": 0.123 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 11412, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://www.ftb.ca.gov/file/personal/deductions/index.html", "asOf": "2026-06-20", "type": "official-dor" } }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.01 }, { "floor": 22158, "rate": 0.02 }, { "floor": 52528, "rate": 0.04 }, { "floor": 82904, "rate": 0.06 }, { "floor": 115084, "rate": 0.08 }, { "floor": 145448, "rate": 0.093 }, { "floor": 742958, "rate": 0.103 }, { "floor": 891542, "rate": 0.113 }, { "floor": 1485906, "rate": 0.123 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in FTB individual income-tax guidance during this pass.", "source": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "California does not tax Social Security benefits." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.ftb.ca.gov/file/personal/filing-situations/military.html", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "California does not tax Social Security benefits." }, "treatment": "partial", "note": "California excludes Social Security benefits from state income tax but generally taxes pension distributions and most other retirement income. Explanatory language should not suggest California broadly exempts retirement income.", "exclusion": { "maxAmount": 20000, "ageThreshold": 0, "appliesTo": [ "qualified military retirement pay", "United States Department of Defense Survivor Benefit Plan annuity payments" ], "note": "FTB guidance allows up to $20,000 of qualified military retirement or survivor-benefit pay for tax years beginning on or after January 1, 2025 and before January 1, 2030; eligibility and AGI limits require CFA review.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.ftb.ca.gov/file/personal/filing-situations/military.html", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://www.ftb.ca.gov/file/personal/deductions/index.html", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.socialSecurity", "url": "https://www.ftb.ca.gov/file/personal/income-types/social-security.html", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.ftb.ca.gov/file/personal/filing-situations/military.html", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 4, "confirmedChecks": 29, "totalChecks": 30, "citedSources": [ "https://www.ftb.ca.gov/file/personal/income-types/social-security.html", "https://www.ftb.ca.gov/file/personal/filing-situations/military.html", "https://www.ftb.ca.gov/file/personal/deductions/index.html", "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for CA identifies itself as a 2025 publication (https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "CO", "name": "Colorado", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://tax.colorado.gov/individual-income-tax-FAQ", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "flat", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://tax.colorado.gov/individual-income-tax-FAQ", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Colorado does not provide a separate conventional state standard deduction because it generally begins with federal taxable income. Certain higher-income taxpayers must add back a portion of their federal standard or itemized deduction, including under substantially reduced deduction limits beginning in 2026." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.044 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://tax.colorado.gov/individual-income-tax-FAQ", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Colorado does not provide a separate conventional state standard deduction because it generally begins with federal taxable income. Certain higher-income taxpayers must add back a portion of their federal standard or itemized deduction, including under substantially reduced deduction limits beginning in 2026." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.044 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://tax.colorado.gov/individual-income-tax-FAQ", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Colorado Department of Revenue individual income-tax guidance during this pass.", "source": "https://tax.colorado.gov/individual-income-tax-FAQ", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://tax.colorado.gov/individual-income-tax-FAQ", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "partial", "note": "Partially. Federally taxable Social Security benefits are initially included in Colorado taxable income, but qualifying taxpayers may subtract some or all of those benefits. Taxpayers age 65 or older may subtract the full federally taxable amount. Taxpayers ages 55-64 may also qualify for a full subtraction subject to applicable adjusted-gross-income limits ($75,000 single / $95,000 joint); otherwise, the general pension and annuity subtraction limits apply." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://tax.colorado.gov/income-tax-topics-social-security-pensions-and-annuities", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": true, "socialSecurity": { "classification": "partial", "note": "Partially. Federally taxable Social Security benefits are initially included in Colorado taxable income, but qualifying taxpayers may subtract some or all of those benefits. Taxpayers age 65 or older may subtract the full federally taxable amount. Taxpayers ages 55-64 may also qualify for a full subtraction subject to applicable adjusted-gross-income limits ($75,000 single / $95,000 joint); otherwise, the general pension and annuity subtraction limits apply." }, "treatment": "partial", "note": "Colorado begins with federal taxable income. Qualifying taxpayers may claim pension, annuity, IRA, disability and Social Security subtractions; the general pension/annuity subtraction limits are $20,000 (ages 55-64 or death-benefit recipients) and $24,000 (age 65 or older).", "exclusion": { "maxAmount": 24000, "ageThreshold": 55, "appliesTo": [ "pension income", "annuity income", "IRA distributions", "Social Security", "qualified disability payments" ], "note": "Generally limited to $20,000 for age 55-64 and $24,000 for age 65 or older, with Social Security-specific exceptions and joint-filer per-spouse rules; maxAmount records the age-65-or-older cap and requires CFA review.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://tax.colorado.gov/income-tax-topics-social-security-pensions-and-annuities", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://tax.colorado.gov/individual-income-tax-FAQ", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://tax.colorado.gov/income-tax-topics-social-security-pensions-and-annuities", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "rate status, deduction addback (2026 and later)", "url": "https://tax.colorado.gov/individual-income-tax-guide", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "Social Security and pension subtractions", "url": "https://tax.colorado.gov/income-tax-topics-social-security-pensions-and-annuities", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 5, "primarySourcesReached": 5, "confirmedChecks": 5, "totalChecks": 7, "citedSources": [ "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf" ], "unresolved": [ { "field": "standardDeduction.marriedJoint", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.single", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for CO identifies itself as a 2025 publication (https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "CT", "name": "Connecticut", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf?hash=286872E798AB942591726019D39BE336&rev=71831cc3f0ca480284b0aca2c0907f60", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf?hash=286872E798AB942591726019D39BE336&rev=71831cc3f0ca480284b0aca2c0907f60", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf?hash=286872E798AB942591726019D39BE336&rev=71831cc3f0ca480284b0aca2c0907f60", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Connecticut does not provide a conventional standard deduction. The tax calculation incorporates personal exemptions, personal tax credits, a phase-out addback and tax recapture provisions." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.02 }, { "floor": 10000, "rate": 0.045 }, { "floor": 50000, "rate": 0.055 }, { "floor": 100000, "rate": 0.06 }, { "floor": 200000, "rate": 0.065 }, { "floor": 250000, "rate": 0.069 }, { "floor": 500000, "rate": 0.0699 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf?hash=286872E798AB942591726019D39BE336&rev=71831cc3f0ca480284b0aca2c0907f60", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf?hash=286872E798AB942591726019D39BE336&rev=71831cc3f0ca480284b0aca2c0907f60", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Connecticut does not provide a conventional standard deduction. The tax calculation incorporates personal exemptions, personal tax credits, a phase-out addback and tax recapture provisions." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.02 }, { "floor": 20000, "rate": 0.045 }, { "floor": 100000, "rate": 0.055 }, { "floor": 200000, "rate": 0.06 }, { "floor": 400000, "rate": 0.065 }, { "floor": 500000, "rate": 0.069 }, { "floor": 1000000, "rate": 0.0699 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf?hash=286872E798AB942591726019D39BE336&rev=71831cc3f0ca480284b0aca2c0907f60", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Connecticut DRS individual income-tax guidance during this pass.", "source": "https://portal.ct.gov/DRS/DRS-Forms/Current-Year-Forms/Calculators-and-Tables", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf?hash=286872E798AB942591726019D39BE336&rev=71831cc3f0ca480284b0aca2c0907f60", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "partial", "note": "Partially. Connecticut generally begins with federally taxable Social Security benefits but permits qualifying taxpayers to subtract some or all of those benefits based on filing status and Connecticut adjusted gross income (fully exempt below $75,000 single/married-filing-separately or $100,000 joint/head-of-household; partially exempt above). Certain pension and annuity income may also qualify for phased or income-limited subtractions." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://portal.ct.gov/drs/individuals/connecticut-tax-tips-for-senior-citizens", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": true, "socialSecurity": { "classification": "partial", "note": "Partially. Connecticut generally begins with federally taxable Social Security benefits but permits qualifying taxpayers to subtract some or all of those benefits based on filing status and Connecticut adjusted gross income (fully exempt below $75,000 single/married-filing-separately or $100,000 joint/head-of-household; partially exempt above). Certain pension and annuity income may also qualify for phased or income-limited subtractions." }, "treatment": "partial", "note": "Connecticut permits qualifying taxpayers to subtract some or all Social Security benefits based on filing status and income; certain pension and annuity income may also qualify for phased or income-limited subtractions.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "Social Security", "pension income", "annuity income", "401(k)", "403(b)", "457(b)", "IRA distributions" ], "note": "source not extractable - needs manual pull; Connecticut DRS confirms benefit adjustments/subtractions, but the AGI-threshold and worksheet formula was not reduced to a single maxAmount in this pass.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://portal.ct.gov/drs/individuals/connecticut-tax-tips-for-senior-citizens", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf?hash=286872E798AB942591726019D39BE336&rev=71831cc3f0ca480284b0aca2c0907f60", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf?hash=286872E798AB942591726019D39BE336&rev=71831cc3f0ca480284b0aca2c0907f60", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://portal.ct.gov/drs/individuals/connecticut-tax-tips-for-senior-citizens", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "brackets (2025 Tax Calculation Schedule, latest published)", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 4, "confirmedChecks": 20, "totalChecks": 23, "citedSources": [ "https://portal.ct.gov/drs/individuals/connecticut-tax-tips-for-senior-citizens", "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf?hash=286872E798AB942591726019D39BE336&rev=71831cc3f0ca480284b0aca2c0907f60" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "standardDeduction.single", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.marriedJoint", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for CT identifies itself as a 2025 publication (https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf?hash=286872E798AB942591726019D39BE336&rev=71831cc3f0ca480284b0aca2c0907f60), while these figures are presented for tax year 2026. 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Employee-funded portions, IRAs, deferred-compensation plans and other self-funded retirement arrangements may be fully or partly taxable.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "employer-funded pension plan", "employer-funded profit sharing plan", "defined contribution plan", "defined benefit plan", "government retirement system", "federal civil service pension", "military pension", "state or county retirement system" ], "note": "Official N-11 instructions say qualifying employer-funded and government retirement distributions are subtracted; the qualifying amount is plan-specific and was not reduced to a single maxAmount.", "cfaReview": true } }, "status": "pending-final-2026", "source": { "field": "retirement.exclusion", "url": "https://files.hawaii.gov/tax/forms/current/n11ins.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://tax.hawaii.gov/tax-year-information/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://files.hawaii.gov/tax/forms/current/n11ins.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 standard deduction, bracket continuity (Act 46 schedule)", "url": "https://files.hawaii.gov/tax/news/announce/ann24-03.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "2026 withholding implementation", "url": "https://files.hawaii.gov/tax/news/announce/ann25-07.pdf", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 4, "confirmedChecks": 35, "totalChecks": 38, "citedSources": [ "https://files.hawaii.gov/tax/forms/current/n11ins.pdf", "https://tax.hawaii.gov/tax-year-information/" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "standardDeduction.single", "claim": "$8,000", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.marriedJoint", "claim": "$16,000", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": { "status": "pending-final-2026", "basis": "Brackets: the tax year 2025 twelve-bracket schedule carries into 2026 unchanged by law — Act 46 (SLH 2024) via Announcement 2024-03: 'the income tax brackets will be the same as in tax year 2025.' Standard deduction: Act 46's tax year 2026 amounts ($8,000 single/married filing separately; $16,000 joint/surviving spouse; $12,000 head of household), implemented in the 2026 withholding rule (Announcement 2025-07) and 2026 Booklet A.", "confirm": "Tax year 2026 Form N-11 resident return instructions", "expected": "typically December 2026 - January 2027" } }, { "datasetVersion": "2026.v10", "code": "ID", "name": "Idaho", "asOfYear": 2026, "publicationStatus": "pending-final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "flat", "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "pending-final-2026", "source": { "field": "standardDeduction", "url": "https://tax.idaho.gov/document-mngr/forms_efo00089/", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$16,100 is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Idaho conforms to the federal standard deduction: $16,100 (single) for 2026 per IRS Rev. Proc. 2025-32, reflected in Idaho's 2026 percentage-method withholding table (EPB00744: 5.3% applies above $16,100). Confirm in the 2026 Form 40 instructions." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 4811, "rate": 0.053 } ], "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "pending-final-2026", "source": { "field": "standardDeduction", "url": "https://tax.idaho.gov/document-mngr/forms_efo00089/", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$32,200 is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Idaho conforms to the federal standard deduction: $32,200 (married filing jointly) for 2026 per IRS Rev. Proc. 2025-32, reflected in Idaho's 2026 percentage-method withholding table (EPB00744: 5.3% applies above $32,200). Confirm in the 2026 Form 40 instructions." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 9622, "rate": 0.053 } ], "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Idaho State Tax Commission individual income-tax guidance during this pass.", "source": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/", "asOf": "2026-06-20" }, "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Idaho excludes Social Security benefits." }, "status": "pending-final-2026", "source": { "field": "retirement.exclusion", "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/specific-guidance-for-individual-income-tax/specific-guidance-for-individuals-seniors-and-retirees/", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Idaho excludes Social Security benefits." }, "treatment": "partial", "note": "Idaho excludes Social Security benefits. Pension income is generally taxable, although limited deductions may apply to qualifying military, federal civil-service and certain Idaho public-safety pensions, subject to age, disability, filing-status and plan-specific requirements.", "exclusion": { "maxAmount": null, "ageThreshold": 65, "alsoIfDisabled": true, "appliesTo": [ "Social Security", "Railroad Retirement Board benefits", "Foreign Service Retirement and Disability System pension", "Civil Service Retirement System pension", "qualifying Idaho police retirement benefits", "qualifying Idaho firefighter retirement benefits", "qualifying military retirement pension" ], "note": "Idaho says the retirement benefits deduction is limited and recalculated annually; qualifying pension type, age/disability status, and filing status require review before applying.", "cfaReview": true } }, "status": "pending-final-2026", "source": { "field": "retirement.exclusion", "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/specific-guidance-for-individual-income-tax/specific-guidance-for-individuals-seniors-and-retirees/", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://tax.idaho.gov/document-mngr/forms_efo00089/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/specific-guidance-for-individual-income-tax/specific-guidance-for-individuals-seniors-and-retirees/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-retirement-benefits-deduction/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "rate schedule (2025, latest published)", "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "2026 withholding table (5.3%; $16,100/$32,200 thresholds)", "url": "https://tax.idaho.gov/document-mngr/pubs_EPB00744/", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 6, "primarySourcesReached": 6, "confirmedChecks": 6, "totalChecks": 8, "citedSources": [ "https://tax.idaho.gov/taxes/income-tax/individual-income/specific-guidance-for-individual-income-tax/specific-guidance-for-individuals-seniors-and-retirees/", "https://tax.idaho.gov/document-mngr/forms_efo00089/", "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/" ], "unresolved": [ { "field": "standardDeduction.single", "claim": "$16,100", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.marriedJoint", "claim": "$32,200", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [ "Year-drift (pending final): Idaho's individual income tax rate schedule page (https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/, re-fetched 2026-08-09) publishes only a TAX YEAR 2025 schedule, while this row is labelled taxYear 2026. The bracket floors and the 5.3% rate are the currently published Idaho figures and are served as such; they are NOT confirmed against a 2026 authority, because Idaho has not published one. Finding a 2026 authority is an open residue item, not a resolved check." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": { "status": "pending-final-2026", "basis": "Tax year 2025 official rate schedule and Form 40 instructions (latest published). The 5.3% rate continues (no 2026 rate legislation); 2026-specific official figures exist only in withholding form (EPB00744, rev. 07-2026). Standard deductions follow federal conformity ($16,100/$32,200 for 2026 per Rev. Proc. 2025-32, reflected in the 2026 withholding zero thresholds).", "confirm": "2026 row of the tax.idaho.gov Individual Income Tax Rate Schedule and 2026 Form 40 instructions (EIN00046)", "expected": "typically December 2026 - February 2027" } }, { "datasetVersion": "2026.v10", "code": "IL", "name": "Illinois", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://tax.illinois.gov/research/taxrates/income.html", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "flat", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://tax.illinois.gov/research/taxrates/income.html", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/what-is-new.html", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Illinois does not provide a conventional state standard deduction. Illinois taxable income is based largely on federal adjusted gross income, subject to state additions, subtractions and applicable personal exemptions." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0495 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://tax.illinois.gov/research/taxrates/income.html", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/what-is-new.html", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Illinois does not provide a conventional state standard deduction. Illinois taxable income is based largely on federal adjusted gross income, subject to state additions, subtractions and applicable personal exemptions." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0495 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://tax.illinois.gov/research/taxrates/income.html", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Illinois Department of Revenue individual income-tax guidance during this pass.", "source": "https://tax.illinois.gov/research/taxrates/income.html", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://tax.illinois.gov/research/taxrates/income.html", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Illinois permits taxpayers to subtract federally taxed Social Security benefits." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://tax.illinois.gov/questionsandanswers/answer.99.html", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Illinois permits taxpayers to subtract federally taxed Social Security benefits." }, "treatment": "exempt", "note": "Illinois excludes federally taxed Social Security benefits and many qualifying retirement-plan distributions, including qualifying pension, governmental-plan, IRA, 401(k), railroad-retirement and deferred-compensation distributions. Eligibility depends on the type and source of the payment.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "Social Security", "qualified employee benefit plans", "401(k)", "IRA", "self-employed retirement plan", "Roth conversion income", "state and local government deferred compensation", "government retirement plan", "military retirement plan", "railroad retirement income" ], "note": "IDOR says Illinois does not tax the federally taxed portion of listed retirement and Social Security income; the exclusion is not limited to a single maxAmount.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://tax.illinois.gov/questionsandanswers/answer.99.html", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://tax.illinois.gov/research/taxrates/income.html", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/what-is-new.html", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://tax.illinois.gov/questionsandanswers/answer.99.html", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 3, "primarySourcesReached": 3, "confirmedChecks": 2, "totalChecks": 6, "citedSources": [ "https://tax.illinois.gov/research/taxrates/income.html" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "retirement.socialSecurity", "claim": "not-taxed", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.marriedJoint", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.single", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "IN", "name": "Indiana", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "flat", "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Indiana does not provide a conventional state standard deduction. Taxable income is based on federal adjusted gross income, subject to Indiana additions, deductions and exemptions (generally $1,000 per taxpayer and qualifying dependent; $2,000 for a married joint return)." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0295 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Indiana does not provide a conventional state standard deduction. Taxable income is based on federal adjusted gross income, subject to Indiana additions, deductions and exemptions (generally $1,000 per taxpayer and qualifying dependent; $2,000 for a married joint return)." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0295 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": true, "rangeMin": 0.005, "rangeMax": 0.03, "typical": 0, "appliesTo": "County adjusted gross income tax, where applicable.", "note": "Yes. Every Indiana county imposes a local income tax. The applicable rate varies by county and may be adjusted during the year (January and October); use the Indiana Department of Revenue's current county-rate schedule (Departmental Notice #1). The numeric range here is an engine bound, not a statement of any particular county's rate.", "source": "https://www.in.gov/dor/files/dn01.pdf", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "localIncomeTax", "url": "https://www.in.gov/dor/files/dn01.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Indiana excludes Social Security and Railroad Retirement benefits." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.in.gov/dor/i-am-a/individual/deductions/", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Indiana excludes Social Security and Railroad Retirement benefits." }, "treatment": "partial", "note": "Indiana excludes Social Security and Railroad Retirement benefits. Military retirement income and survivor benefits are deductible, and limited deductions may apply to qualifying federal civil-service and disability retirement income. Other retirement distributions may remain taxable.", "exclusion": { "maxAmount": null, "ageThreshold": 62, "appliesTo": [ "Social Security", "Railroad Retirement Board benefits", "federal civil service annuity", "military retirement income", "survivor benefits" ], "note": "Indiana retirement deductions vary by benefit type and eligibility; the row does not reduce those formulas to one automatic maxAmount.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.in.gov/dor/i-am-a/individual/deductions/", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://www.in.gov/dor/files/dn01.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.in.gov/dor/i-am-a/individual/deductions/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.in.gov/dor/files/ib26.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 4, "confirmedChecks": 5, "totalChecks": 8, "citedSources": [ "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/", "https://www.in.gov/dor/files/dn01.pdf", "https://www.in.gov/dor/i-am-a/individual/deductions/" ], "unresolved": [ { "field": "standardDeduction.marriedJoint", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.single", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [ "localIncomeTax.rangeMax" ], "caveats": [ "localIncomeTax.rangeMax is a ceiling derived across sub-jurisdictions and was not independently confirmed as a single figure." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "IA", "name": "Iowa", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "flat", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 0, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-tax", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Iowa does not provide a separate conventional state standard deduction under the current individual income tax calculation." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.038 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 0, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-tax", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Iowa does not provide a separate conventional state standard deduction under the current individual income tax calculation." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.038 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": true, "rangeMin": 0, "rangeMax": 0.2, "typical": 0, "appliesTo": "School district surtax and county EMS surtax, calculated as a percentage of Iowa tax liability rather than taxable income.", "note": "Yes. Certain school districts impose an income surtax of up to 20% of Iowa income tax liability. Certain counties may also impose an emergency-medical-services surtax of up to 1% of state income tax liability. These percentages are applied to Iowa tax liability, not directly to taxable income; consult the current Iowa surtax table for the taxpayer's district. The engine keeps typical at 0 until liability-base local surtax support is reviewed.", "source": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/school-district-surtaxemergency", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "localIncomeTax", "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/school-district-surtaxemergency", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Social Security benefits are excluded from Iowa taxable income." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Social Security benefits are excluded from Iowa taxable income." }, "treatment": "exempt", "note": "Iowa excludes qualifying retirement income received by eligible taxpayers age 55 or older, disabled taxpayers and specified surviving spouses or survivors. Qualifying pensions, IRAs and employer retirement plans may be excluded, but nonqualified deferred-compensation plans and most nonqualified annuities do not qualify. Social Security benefits are also excluded from Iowa taxable income.", "exclusion": { "maxAmount": null, "ageThreshold": 55, "alsoIfDisabled": true, "appliesTo": [ "defined benefit plan", "defined contribution plan", "annuity from a qualifying retirement plan", "IRA", "Roth IRA", "SEP", "SIMPLE IRA", "401(k)", "457(b)", "IPERS", "ESOP", "Keogh plan" ], "note": "Iowa DOR guidance says qualifying retirement income is excluded for eligible taxpayers, but nonqualified annuities do not qualify; apply only after income type and eligibility review.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-tax", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/school-district-surtaxemergency", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 4, "confirmedChecks": 6, "totalChecks": 8, "citedSources": [ "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates", "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance", "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-tax" ], "unresolved": [ { "field": "retirement.socialSecurity", "claim": "not-taxed", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [ "localIncomeTax.rangeMax" ], "caveats": [ "localIncomeTax.rangeMax is a ceiling derived across sub-jurisdictions and was not independently confirmed as a single figure." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "KS", "name": "Kansas", "asOfYear": 2026, "publicationStatus": "pending-final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction", "url": "https://www.ksrevenue.gov/incomebook25.html", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction", "url": "https://www.ksrevenue.gov/incomebook25.html", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 3605, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction", "url": "https://www.ksrevenue.gov/incomebook25.html", "asOf": "2026-06-20", "type": "official-dor" }, "note": "The stated standard deductions match the official tax year 2025 Kansas booklet and the statutory amounts of K.S.A. 79-32,119 (Notice 24-08). Confirm the applicable 2026 amounts before final publication." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.052 }, { "floor": 23000, "rate": 0.0558 } ], "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction", "url": "https://www.ksrevenue.gov/incomebook25.html", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 8240, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction", "url": "https://www.ksrevenue.gov/incomebook25.html", "asOf": "2026-06-20", "type": "official-dor" }, "note": "The stated standard deductions match the official tax year 2025 Kansas booklet and the statutory amounts of K.S.A. 79-32,119 (Notice 24-08). Confirm the applicable 2026 amounts before final publication." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.052 }, { "floor": 46000, "rate": 0.0558 } ], "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction", "url": "https://www.ksrevenue.gov/incomebook25.html", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "Kansas Department of Revenue FAQ says Kansas local jurisdictions cannot impose an income tax.", "source": "https://www.ksrevenue.gov/faqs-taxii.html", "asOf": "2026-06-20" }, "status": "pending-final-2026", "source": { "field": "localIncomeTax, retirement.exclusion", "url": "https://www.ksrevenue.gov/faqs-taxii.html", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Kansas excludes Social Security benefits included in federal adjusted gross income for taxable years beginning after December 31, 2023." }, "status": "pending-final-2026", "source": { "field": "localIncomeTax, retirement.exclusion", "url": "https://www.ksrevenue.gov/faqs-taxii.html", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Kansas excludes Social Security benefits included in federal adjusted gross income for taxable years beginning after December 31, 2023." }, "treatment": "partial", "note": "Kansas excludes Social Security benefits and qualifying federal civil-service, military, Railroad Retirement and specified Kansas public-plan benefits. Private pension, IRA and other retirement distributions generally remain taxable unless a specific exclusion applies.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "Social Security", "KPERS retirement benefits", "Kansas Police and Fireman's Retirement System pension", "Kansas Teacher's Retirement annuity", "Kansas Highway Patrol pension", "military pension", "Federal Civil Service annuity", "Railroad Retirement benefits" ], "note": "Kansas retirement exclusions depend on the plan source and whether the federally taxed benefit is entered as a subtraction; not applied automatically until reviewed.", "cfaReview": true } }, "status": "pending-final-2026", "source": { "field": "localIncomeTax, retirement.exclusion", "url": "https://www.ksrevenue.gov/faqs-taxii.html", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://www.ksrevenue.gov/incomebook25.html", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax, retirement.exclusion", "url": "https://www.ksrevenue.gov/faqs-taxii.html", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "no rate reduction for tax year 2026 (Notice 25-06)", "url": "https://www.ksrevenue.gov/taxnotices/notice25-06.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "statutory rates and standard deductions (Notice 24-08)", "url": "https://www.ksrevenue.gov/taxnotices/notice24-08.pdf", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 4, "confirmedChecks": 7, "totalChecks": 8, "citedSources": [ "https://www.ksrevenue.gov/incomebook25.html", "https://www.ksrevenue.gov/taxnotices/notice24-08.pdf" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": { "status": "pending-final-2026", "basis": "Statutory rates and standard deductions per Notice 24-08 (tax year 2024 and thereafter, K.S.A. 79-32,110 / 79-32,119). Notice 25-06 (Oct 2, 2025): the SB 269 revenue trigger was not met, so 'there will be no rate reduction for tax year 2026.' Standard-deduction figures match the official tax year 2025 booklet.", "confirm": "2026 Kansas Individual Income Tax Booklet", "expected": "typically September - December 2026" } }, { "datasetVersion": "2026.v10", "code": "KY", "name": "Kentucky", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "flat", "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 3360, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.035 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 3360, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Kentucky's 2026 withholding formula lists one standard deduction amount; marriedJoint is set to the same amount pending human verification against the full-year individual return instructions." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.035 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": true, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "Occupational license taxes or payroll taxes imposed by certain Kentucky cities and counties on earned income; separate from the Kentucky individual income tax.", "note": "Certain Kentucky cities and counties impose occupational license taxes or payroll taxes on earned income. These are separate from the Kentucky individual income tax and are not administered by the Kentucky Department of Revenue.", "source": "https://revenue.ky.gov/Business/Pages/default.aspx", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "localIncomeTax", "url": "https://revenue.ky.gov/Business/Pages/default.aspx", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Kentucky excludes Social Security benefits." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Kentucky excludes Social Security benefits." }, "treatment": "partial", "note": "Kentucky excludes Social Security benefits. Taxpayers may also exclude qualifying pension and retirement income up to the statutory exclusion amount ($31,110), with broader treatment possible for certain government service before January 1, 1998. Retirement income exceeding the applicable exclusion generally remains subject to Kentucky income tax.", "exclusion": { "maxAmount": 31110, "ageThreshold": 0, "appliesTo": [ "pension income", "retirement income", "federal government pension", "Commonwealth of Kentucky pension", "Kentucky local government pension" ], "note": "Kentucky DOR says taxpayers may exclude pension and retirement income up to $31,110, and Schedule P may allow more for certain pre-1998 government service. CFA review required before applying.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://revenue.ky.gov/Business/Pages/default.aspx", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 3, "primarySourcesReached": 3, "confirmedChecks": 5, "totalChecks": 8, "citedSources": [ "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf", "https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx" ], "unresolved": [ { "field": "localIncomeTax.applies", "claim": "true", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "retirement.socialSecurity", "claim": "not-taxed", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "LA", "name": "Louisiana", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "flat", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 12500, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/are-there-any-changes-to-the-combined-personal-exemption-standard-deduction/", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Louisiana uses a combined personal exemption and standard deduction rather than a separate conventional state standard deduction." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.03 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/are-there-any-changes-to-the-combined-personal-exemption-standard-deduction/", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$25,000 is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Louisiana uses a combined personal exemption and standard deduction rather than a separate conventional state standard deduction." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.03 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Louisiana Department of Revenue individual income-tax reform guidance during this pass.", "source": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Louisiana excludes Social Security benefits." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/did-the-annual-retirement-exemption-change/", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Louisiana excludes Social Security benefits." }, "treatment": "partial", "note": "Louisiana excludes Social Security benefits and provides exclusions for certain qualifying retirement income, including specified governmental and military retirement benefits. Other retirement income may remain taxable depending upon the type of benefit and applicable statutory exclusions.", "exclusion": { "maxAmount": null, "ageThreshold": 65, "appliesTo": [ "annual retirement exemption for persons 65 or older", "pension income", "annuity income", "retirement income" ], "note": "LDR says the annual retirement exemption for persons 65+ is increased to $12,000 for taxable periods beginning on or after January 1, 2025 and adjusted annually. The official 2026 adjusted dollar amount was not extracted in this pass.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/did-the-annual-retirement-exemption-change/", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/are-there-any-changes-to-the-combined-personal-exemption-standard-deduction/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/did-the-annual-retirement-exemption-change/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 3, "primarySourcesReached": 3, "confirmedChecks": 4, "totalChecks": 6, "citedSources": [ "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/", "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/did-the-annual-retirement-exemption-change/", "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/are-there-any-changes-to-the-combined-personal-exemption-standard-deduction/" ], "unresolved": [ { "field": "retirement.socialSecurity", "claim": "not-taxed", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.marriedJoint", "claim": "$25,000", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "ME", "name": "Maine", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 15700, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "2026 standard deduction $15,700 (single) per Form 1040ES-ME; may be reduced when Maine AGI exceeds $102,250 (phaseout worksheet)." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.058 }, { "floor": 27400, "rate": 0.0675 }, { "floor": 64850, "rate": 0.0715 }, { "floor": 1000000, "rate": 0.0915 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$31,400 is unresolved: not substantiated by the reachable cited primary sources; unreachable: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf (http-404) 2026 standard deduction $31,400 (married filing jointly or qualifying surviving spouse) per Form 1040ES-ME; may be reduced when Maine AGI exceeds $102,250." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.058 }, { "floor": 54850, "rate": 0.0675 }, { "floor": 129750, "rate": 0.0715 }, { "floor": 1500000, "rate": 0.0915 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Maine Revenue Services individual income-tax guidance during this pass.", "source": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Maine excludes Social Security benefits from state income taxation." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.maine.gov/revenue/faq/individual-income-tax", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Maine excludes Social Security benefits from state income taxation." }, "treatment": "partial", "note": "Maine excludes Social Security benefits from state income taxation and provides a pension deduction for qualifying retirement benefits, subject to statutory limitations and coordination with Social Security benefits received. The maximum pension income deduction is $49,824 for tax year 2026.", "exclusion": { "maxAmount": 49824, "ageThreshold": 0, "appliesTo": [ "military retirement pay", "state pension benefits", "federal pension benefits", "qualified pension plans", "employee annuities", "eligible deferred compensation plans", "IRA", "Roth IRA", "SIMPLE IRA", "SEP" ], "note": "Maine's 2026 estimated-tax worksheet says the maximum pension income deduction is $49,824; non-military deduction is reduced by Social Security and Railroad Retirement benefits and may phase out by income.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.maine.gov/revenue/faq/individual-income-tax", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.maine.gov/revenue/faq/individual-income-tax", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "brackets, standardDeduction, surcharge, pension deduction (2026)", "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 3, "confirmedChecks": 12, "totalChecks": 15, "citedSources": [ "https://www.maine.gov/revenue/faq/individual-income-tax", "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "standardDeduction.marriedJoint", "claim": "$31,400", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf (http-404)" } ], "derived": [ "rate|9.15%" ], "derivations": { "rate|9.15%": { "method": "sum-of-confirmed-components", "formula": "7.15% statutory top rate + 2% surcharge on Maine taxable income over $1,000,000", "components": [ { "label": "statutory top rate 7.15%", "quote": "$4,117 plus 7.15% of excess over $64,850", "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf", "value": "7.15%" }, { "label": "2% surcharge above $1,000,000", "quote": "For tax years beginning on or after January 1, 2026, the tax calculated above is increased by a surcharge of 2% on that portion of the taxpayer's Maine taxable income greater than $1,000,000", "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf", "value": "2%" } ], "result": "9.15%" } }, "caveats": [ "Derived, not stated: rate|9.15% is served as derived-aggregate under ADR 0005 because no cited source states the figure literally — 7.15% statutory top rate + 2% surcharge on Maine taxable income over $1,000,000. Every component carries its own quote and source URL in verification.derivations. This figure must never be described as confirmed against an official state source." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "MA", "name": "Massachusetts", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.mass.gov/guides/personal-income-tax-for-residents", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.mass.gov/guides/personal-income-tax-for-residents", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction, retirement.exclusion", "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: not substantiated by the reachable cited primary sources; unreachable: https://www.mass.gov/guides/personal-income-tax-for-residents (http-403); https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income (http-403); https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income (http-403); https://www.mass.gov/info-details/massachusetts-tax-information-for-seniors-and-retirees (http-403); https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income (http-403) Massachusetts does not provide a conventional state standard deduction. Taxpayers may instead claim personal exemptions and other deductions or exemptions allowed under Massachusetts law." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.05 }, { "floor": 1107750, "rate": 0.09 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.mass.gov/guides/personal-income-tax-for-residents", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction, retirement.exclusion", "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: not substantiated by the reachable cited primary sources; unreachable: https://www.mass.gov/guides/personal-income-tax-for-residents (http-403); https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income (http-403); https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income (http-403); https://www.mass.gov/info-details/massachusetts-tax-information-for-seniors-and-retirees (http-403); https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income (http-403) Massachusetts does not provide a conventional state standard deduction. Taxpayers may instead claim personal exemptions and other deductions or exemptions allowed under Massachusetts law." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.05 }, { "floor": 1107750, "rate": 0.09 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.mass.gov/guides/personal-income-tax-for-residents", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Massachusetts DOR personal income-tax guidance during this pass.", "source": "https://www.mass.gov/guides/personal-income-tax-for-residents", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.mass.gov/guides/personal-income-tax-for-residents", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Massachusetts excludes Social Security benefits." }, "status": "source-unavailable", "source": { "field": "standardDeduction, retirement.exclusion", "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Massachusetts excludes Social Security benefits." }, "treatment": "partial", "note": "Massachusetts excludes Social Security benefits. Most private pensions, annuities and taxable IRA distributions are taxable, while qualifying federal, Massachusetts and certain other governmental pensions may be exempt.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "Social Security", "Commonwealth of Massachusetts government pension", "Massachusetts city or town contributory pension", "certain other state contributory pensions", "federal contributory pension" ], "note": "Massachusetts government pension exemptions depend on plan source and reciprocity; no single maxAmount was encoded.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "standardDeduction, retirement.exclusion", "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://www.mass.gov/guides/personal-income-tax-for-residents", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "brackets surtax", "url": "https://www.mass.gov/info-details/massachusetts-tax-rates", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "brackets surtax", "url": "https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction, retirement.exclusion", "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.mass.gov/info-details/massachusetts-tax-information-for-seniors-and-retirees", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 surtax threshold", "url": "https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "5% / 8.5% / 12% rates", "url": "https://www.mass.gov/info-details/massachusetts-tax-rates", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 7, "primarySourcesReached": 2, "confirmedChecks": 3, "totalChecks": 8, "citedSources": [ "https://www.mass.gov/info-details/massachusetts-tax-rates" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "retirement.socialSecurity", "claim": "not-taxed", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://www.mass.gov/guides/personal-income-tax-for-residents (http-403); https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income (http-403); https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income (http-403); https://www.mass.gov/info-details/massachusetts-tax-information-for-seniors-and-retirees (http-403); https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income (http-403)" }, { "field": "standardDeduction.marriedJoint", "claim": "$0 (no standard deduction)", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://www.mass.gov/guides/personal-income-tax-for-residents (http-403); https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income (http-403); https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income (http-403); https://www.mass.gov/info-details/massachusetts-tax-information-for-seniors-and-retirees (http-403); https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income (http-403)" }, { "field": "standardDeduction.single", "claim": "$0 (no standard deduction)", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://www.mass.gov/guides/personal-income-tax-for-residents (http-403); https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income (http-403); https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income (http-403); https://www.mass.gov/info-details/massachusetts-tax-information-for-seniors-and-retirees (http-403); https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income (http-403)" } ], "derived": [ "rate|9%" ], "derivations": { "rate|9%": { "method": "sum-of-confirmed-components", "formula": "5.00% personal income rate + 4% surtax on income exceeding $1,107,750", "components": [ { "label": "personal income rate 5.00%", "quote": "personal income 5.00%", "sourceUrl": "https://www.mass.gov/info-details/massachusetts-tax-rates", "value": "5.00%" }, { "label": "surtax 4% above $1,107,750", "quote": "Tax year 2026: For income exceeding $1,107,750, there is an additional surtax of 4%", "sourceUrl": "https://www.mass.gov/info-details/massachusetts-tax-rates", "value": "4%" } ], "result": "9%" } }, "caveats": [ "Derived, not stated: rate|9% is served as derived-aggregate under ADR 0005 because no cited source states the figure literally — 5.00% personal income rate + 4% surtax on income exceeding $1,107,750. Every component carries its own quote and source URL in verification.derivations. This figure must never be described as confirmed against an official state source." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "MI", "name": "Michigan", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "flat", "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: not substantiated by the reachable cited primary sources; unreachable: https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information (http-403); https://www.michigan.gov/taxes/citytax (http-403); https://www.michigan.gov/taxes/questions/iit/accordion/general/what-cities-impose-an-income-tax (http-403); https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits (http-403); https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1 (http-403) Michigan does not provide a conventional standard deduction to all taxpayers. It allows personal exemptions ($5,900 for 2026) and certain age-, birth-year- and retirement-related deductions under separate statutory rules. PA 24 of 2025 temporarily modifies the standard deduction for taxpayers with Social Security income for tax years 2026-2028 (RAB 2026-1, Issue 11)." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0425 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: not substantiated by the reachable cited primary sources; unreachable: https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information (http-403); https://www.michigan.gov/taxes/citytax (http-403); https://www.michigan.gov/taxes/questions/iit/accordion/general/what-cities-impose-an-income-tax (http-403); https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits (http-403); https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1 (http-403) Michigan does not provide a conventional standard deduction to all taxpayers. It allows personal exemptions ($5,900 for 2026) and certain age-, birth-year- and retirement-related deductions under separate statutory rules. PA 24 of 2025 temporarily modifies the standard deduction for taxpayers with Social Security income for tax years 2026-2028 (RAB 2026-1, Issue 11)." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0425 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": true, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "Municipal income-related taxes imposed by twenty-four Michigan cities; rates and resident, nonresident and filing rules vary by municipality.", "note": "Yes. Twenty-four Michigan cities impose municipal income-related taxes. Rates and resident, nonresident and filing rules vary by municipality. Detroit's tax is administered by Michigan Treasury; the other cities self-administer.", "source": "https://www.michigan.gov/taxes/citytax", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "localIncomeTax", "url": "https://www.michigan.gov/taxes/citytax", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Michigan excludes Social Security benefits." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Michigan excludes Social Security benefits." }, "treatment": "partial", "note": "Michigan excludes Social Security benefits. Beginning in tax year 2026, the retirement-income phase-in is complete, and taxpayers generally may deduct qualifying combined public and private retirement benefits up to the annually adjusted statutory limit, regardless of year of birth, subject to detailed eligibility rules and alternative deduction methods.", "exclusion": { "maxAmount": null, "ageThreshold": 67, "appliesTo": [ "Social Security", "qualifying pension and retirement benefits", "Michigan age-based standard deduction", "Railroad Retirement Act benefits" ], "note": "Michigan retirement rules vary by birth year, age, Social Security coverage, and benefit source; no automatic maxAmount is applied pending CFA review.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://www.michigan.gov/taxes/citytax", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://www.michigan.gov/taxes/questions/iit/accordion/general/what-cities-impose-an-income-tax", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 rate determination (4.25%)", "url": "https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "retirement phase-in complete (RAB 2026-1)", "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 6, "primarySourcesReached": 1, "confirmedChecks": 2, "totalChecks": 7, "citedSources": [ "https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year" ], "unresolved": [ { "field": "localIncomeTax.applies", "claim": "true", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information (http-403); https://www.michigan.gov/taxes/citytax (http-403); https://www.michigan.gov/taxes/questions/iit/accordion/general/what-cities-impose-an-income-tax (http-403); https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits (http-403); https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1 (http-403)" }, { "field": "retirement.exclusion.ageThreshold", "claim": "67", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information (http-403); https://www.michigan.gov/taxes/citytax (http-403); https://www.michigan.gov/taxes/questions/iit/accordion/general/what-cities-impose-an-income-tax (http-403); https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits (http-403); https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1 (http-403)" }, { "field": "retirement.socialSecurity", "claim": "not-taxed", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information (http-403); https://www.michigan.gov/taxes/citytax (http-403); https://www.michigan.gov/taxes/questions/iit/accordion/general/what-cities-impose-an-income-tax (http-403); https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits (http-403); https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1 (http-403)" }, { "field": "standardDeduction.marriedJoint", "claim": "$0 (no standard deduction)", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information (http-403); https://www.michigan.gov/taxes/citytax (http-403); https://www.michigan.gov/taxes/questions/iit/accordion/general/what-cities-impose-an-income-tax (http-403); https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits (http-403); https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1 (http-403)" }, { "field": "standardDeduction.single", "claim": "$0 (no standard deduction)", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information (http-403); https://www.michigan.gov/taxes/citytax (http-403); https://www.michigan.gov/taxes/questions/iit/accordion/general/what-cities-impose-an-income-tax (http-403); https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits (http-403); https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1 (http-403)" } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "MN", "name": "Minnesota", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$15,300 is unresolved: not substantiated by the reachable cited primary sources; unreachable: https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption (bot-wall/interstitial); https://www.revenue.state.mn.us/social-security-benefit-subtraction (bot-wall/interstitial); https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption (bot-wall/interstitial) The listed amount is Minnesota's base standard deduction (2026: $15,300 single / $30,600 married filing jointly). Additional amounts may apply for age or blindness, and the deduction may be limited for higher-income taxpayers." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0535 }, { "floor": 33310, "rate": 0.068 }, { "floor": 109430, "rate": 0.0785 }, { "floor": 203150, "rate": 0.0985 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$30,600 is unresolved: not substantiated by the reachable cited primary sources; unreachable: https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption (bot-wall/interstitial); https://www.revenue.state.mn.us/social-security-benefit-subtraction (bot-wall/interstitial); https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption (bot-wall/interstitial) The listed amount is Minnesota's base standard deduction (2026: $15,300 single / $30,600 married filing jointly). Additional amounts may apply for age or blindness, and the deduction may be limited for higher-income taxpayers." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0535 }, { "floor": 48700, "rate": 0.068 }, { "floor": 193480, "rate": 0.0785 }, { "floor": 337930, "rate": 0.0985 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Minnesota Department of Revenue individual income-tax guidance during this pass.", "source": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "partial", "note": "Partially. Minnesota does not categorically exclude all Social Security benefits; qualifying taxpayers may claim a state subtraction subject to statutory income limitations and phaseouts." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.revenue.state.mn.us/social-security-benefit-subtraction", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": true, "socialSecurity": { "classification": "partial", "note": "Partially. Minnesota does not categorically exclude all Social Security benefits; qualifying taxpayers may claim a state subtraction subject to statutory income limitations and phaseouts." }, "treatment": "partial", "note": "Minnesota may tax federally taxable Social Security benefits, but qualifying taxpayers may claim a Social Security subtraction subject to filing-status and income limitations. Other pension and retirement distributions generally remain taxable unless a specific subtraction applies.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "Social Security", "Tier 1 Railroad Retirement benefits", "public pension subtraction", "foreign service retirement income" ], "note": "The simplified Social Security subtraction exempts benefits below listed AGI thresholds and phases out above them; other retirement subtractions are benefit-specific. CFA review required before applying.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.revenue.state.mn.us/social-security-benefit-subtraction", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "brackets, standardDeduction", "url": "https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.revenue.state.mn.us/social-security-benefit-subtraction", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 brackets, standard deduction (official announcement)", "url": "https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 1, "confirmedChecks": 10, "totalChecks": 14, "citedSources": [ "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets" ], "unresolved": [ { "field": "retirement.socialSecurity", "claim": "partial", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption (bot-wall/interstitial); https://www.revenue.state.mn.us/social-security-benefit-subtraction (bot-wall/interstitial); https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption (bot-wall/interstitial)" }, { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "standardDeduction.single", "claim": "$15,300", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption (bot-wall/interstitial); https://www.revenue.state.mn.us/social-security-benefit-subtraction (bot-wall/interstitial); https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption (bot-wall/interstitial)" }, { "field": "standardDeduction.marriedJoint", "claim": "$30,600", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption (bot-wall/interstitial); https://www.revenue.state.mn.us/social-security-benefit-subtraction (bot-wall/interstitial); https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption (bot-wall/interstitial)" } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "MS", "name": "Mississippi", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.dor.ms.gov/general-information", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.dor.ms.gov/general-information", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 2300, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.dor.ms.gov/general-information", "asOf": "2026-06-20", "type": "official-dor" }, "note": "The stated standard deductions match the official tax year 2025 return instructions (the latest published); confirm against the 2026 individual return instructions when available." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 10000, "rate": 0.04 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.dor.ms.gov/general-information", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 4600, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.dor.ms.gov/general-information", "asOf": "2026-06-20", "type": "official-dor" }, "note": "The stated standard deductions match the official tax year 2025 return instructions (the latest published); confirm against the 2026 individual return instructions when available." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 10000, "rate": 0.04 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.dor.ms.gov/general-information", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Mississippi DOR individual income-tax guidance during this pass.", "source": "https://www.dor.ms.gov/general-information", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.dor.ms.gov/general-information", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Mississippi does not tax Social Security benefits." }, "status": "source-unavailable", "source": { "field": "standardDeduction, retirement.exclusion", "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Mississippi does not tax Social Security benefits." }, "treatment": "exempt", "note": "Mississippi generally excludes qualifying retirement income, pensions and annuities when the distributions satisfy applicable retirement-plan requirements. Nonqualifying or early distributions may remain taxable.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "Social Security", "Railroad Retirement benefits", "federal retirement systems", "state retirement systems", "private retirement systems" ], "note": "Mississippi retirement exemptions depend on the income qualifying as retirement income rather than early or excess distributions. CFA review required before applying.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "standardDeduction, retirement.exclusion", "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://www.dor.ms.gov/general-information", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction, retirement.exclusion", "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 rate (0% first $10,000; 4% above)", "url": "https://www.dor.ms.gov/general-information", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 3, "primarySourcesReached": 3, "confirmedChecks": 6, "totalChecks": 8, "citedSources": [ "https://www.dor.ms.gov/general-information" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "retirement.socialSecurity", "claim": "not-taxed", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "MO", "name": "Missouri", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "verified", "hasStateIncomeTax": { "value": true, "status": "verified", "source": { "field": "brackets, standardDeduction", "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "verified", "source": { "field": "brackets, standardDeduction", "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 16100, "status": "verified", "source": { "field": "brackets, standardDeduction", "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Missouri generally permits the applicable federal standard deduction ($16,100 for 2026 per IRS Rev. Proc. 2025-32) in computing Missouri taxable income. The Department has published a 2026 estimated-tax form but not final 2026 annual-return instructions; confirm the final tax year 2026 deduction amounts against the 2026 MO-1040 instructions when published." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 1313, "rate": 0.02 }, { "floor": 2626, "rate": 0.025 }, { "floor": 3939, "rate": 0.03 }, { "floor": 5252, "rate": 0.035 }, { "floor": 6565, "rate": 0.04 }, { "floor": 7878, "rate": 0.045 }, { "floor": 9191, "rate": 0.047 } ], "status": "verified", "source": { "field": "brackets, standardDeduction", "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 32200, "status": "verified", "source": { "field": "brackets, standardDeduction", "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Missouri generally permits the applicable federal standard deduction ($32,200 for 2026 per IRS Rev. Proc. 2025-32) in computing Missouri taxable income. The Department has published a 2026 estimated-tax form but not final 2026 annual-return instructions; confirm the final tax year 2026 deduction amounts against the 2026 MO-1040 instructions when published." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 1313, "rate": 0.02 }, { "floor": 2626, "rate": 0.025 }, { "floor": 3939, "rate": 0.03 }, { "floor": 5252, "rate": 0.035 }, { "floor": 6565, "rate": 0.04 }, { "floor": 7878, "rate": 0.045 }, { "floor": 9191, "rate": 0.047 } ], "status": "verified", "source": { "field": "brackets, standardDeduction", "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": true, "rangeMin": 0.01, "rangeMax": 0.01, "typical": 0, "appliesTo": "1% local earnings tax on qualifying earned income in Kansas City and St. Louis; resident and nonresident application depends on the applicable city's rules.", "note": "Yes. Kansas City and St. Louis impose a 1% local earnings tax on qualifying earned income. Resident and nonresident application depends upon the applicable city's rules. The 1% tax is not imposed statewide or by Missouri municipalities generally; the engine keeps typical at 0.", "source": "https://www.kcmo.gov/city-hall/departments/finance/earnings-tax", "asOf": "2026-06-20" }, "status": "verified", "source": { "field": "localIncomeTax", "url": "https://www.kcmo.gov/city-hall/departments/finance/earnings-tax", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "partial", "note": "Missouri excludes 100% of qualifying Social Security benefits for taxpayers age 62 or older and qualifying Social Security disability benefits included in federal adjusted gross income (tax years beginning on or after January 1, 2024); benefits of taxpayers not meeting those conditions may remain taxable." }, "status": "verified", "source": { "field": "retirement.exclusion", "url": "https://dor.mo.gov/faq/taxation/individual/pension.html", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "partial", "note": "Missouri excludes 100% of qualifying Social Security benefits for taxpayers age 62 or older and qualifying Social Security disability benefits included in federal adjusted gross income (tax years beginning on or after January 1, 2024); benefits of taxpayers not meeting those conditions may remain taxable." }, "treatment": "partial", "note": "Missouri excludes qualifying Social Security benefits for taxpayers age 62 or older and qualifying Social Security disability benefits. Public pension benefits may qualify for a subtraction up to the annually determined maximum Social Security benefit amount ($48,967 for 2026), coordinated with any Social Security subtraction. Private pensions may qualify for a limited income-based exemption, and qualifying military retirement benefits are separately deductible.", "exclusion": { "maxAmount": 48967, "ageThreshold": 62, "appliesTo": [ "Social Security", "Social Security disability", "public pension", "private pension", "military pension" ], "note": "The $48,967 amount is the 2026 maximum Social Security benefit used for public pension/Social Security calculations; private pensions have a separate $6,000 cap and income limits. CFA review required before applying.", "cfaReview": true } }, "status": "verified", "source": { "field": "retirement.exclusion", "url": "https://dor.mo.gov/faq/taxation/individual/pension.html", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://dor.mo.gov/faq/taxation/individual/pension.html", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://www.kcmo.gov/city-hall/departments/finance/earnings-tax", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/index.cfm", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "federal standard-deduction amounts for 2026", "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://revisor.mo.gov/main/OneSection.aspx?section=143.131", "asOf": "2026-08-08", "type": "official-legislature" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 5, "primarySourcesReached": 4, "confirmedChecks": 20, "totalChecks": 23, "citedSources": [ "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/", "https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/index.cfm", "https://dor.mo.gov/faq/taxation/individual/pension.html" ], "unresolved": [], "derived": [ "rate|0%", "standardDeduction.single|$16,100", "standardDeduction.marriedJoint|$32,200" ], "derivations": { "rate|0%": { "method": "zero-tax-band-entailment", "result": "0%", "formula": "A band whose published tax is $0 throughout has a zero marginal rate.", "components": [ { "role": "zero-tax-band", "label": "Missouri published $0–$1,313 zero-tax band", "quote": "If the Missouri taxable income is $0 to $1,313, the tax is $0.", "sourceUrl": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/" } ] }, "standardDeduction.single|$16,100": { "method": "federal-standard-deduction-conformity", "result": "$16,100", "formula": "MO source https://revisor.mo.gov/main/OneSection.aspx?section=143.131 adopts the allowable federal standard deduction; IRS Rev. Proc. 2025-32 at https://www.irs.gov/pub/irs-drop/rp-25-32.pdf supplies the tax-year 2026 filing-status amount.", "components": [ { "role": "state-conformity", "label": "MO federal-standard-deduction conformity", "quote": "The Missouri standard deduction shall be the allowable federal standard deduction.", "sourceUrl": "https://revisor.mo.gov/main/OneSection.aspx?section=143.131" }, { "role": "federal-amount", "label": "IRS tax-year 2026 single amount", "value": "$16,100", "quote": "For taxable years beginning in 2026: Unmarried Individuals (other than Surviving Spouses and Heads of Households), Standard Deduction $16,100.", "sourceUrl": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf" } ] }, "standardDeduction.marriedJoint|$32,200": { "method": "federal-standard-deduction-conformity", "result": "$32,200", "formula": "MO source https://revisor.mo.gov/main/OneSection.aspx?section=143.131 adopts the allowable federal standard deduction; IRS Rev. Proc. 2025-32 at https://www.irs.gov/pub/irs-drop/rp-25-32.pdf supplies the tax-year 2026 filing-status amount.", "components": [ { "role": "state-conformity", "label": "MO federal-standard-deduction conformity", "quote": "The Missouri standard deduction shall be the allowable federal standard deduction.", "sourceUrl": "https://revisor.mo.gov/main/OneSection.aspx?section=143.131" }, { "role": "federal-amount", "label": "IRS tax-year 2026 joint amount", "value": "$32,200", "quote": "For taxable years beginning in 2026: Married Individuals Filing Joint Returns and Surviving Spouses, Standard Deduction $32,200.", "sourceUrl": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf" } ] } }, "caveats": [ "Year-labelling (pending final): Missouri DOR's Year Changes page (https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/, re-fetched 2026-08-09) is self-contradictory about its own tax year — it is headed \"2025 Individual Income Tax Year Changes\" while its body reads \"effective for the tax year beginning January 1, 2026, and will be reflected on the 2025 Missouri Individual Income Tax Returns\". Its live bracket table ($0-$1,313 at $0 through \"Over $9,191 $256 plus 4.70%\") matches this row exactly, and no figure is changed on that basis. Its standard-deduction block is separately and explicitly a year behind — \"Standard and Additional Standard Deduction for Individual Income Tax (with 2025 updates)\", Single $15,750 — which is the FEDERAL TY2025 amount, not a contradiction of this row's $16,100: the same page states \"Missouri's standard deduction is equal to the federal standard deduction\", and Rev. Proc. 2025-32 gives $16,100 for taxable years beginning in 2026. Both hops are cited on the row; neither alone states Missouri's 2026 figure.", "rate|0%: The official schedule states a bounded taxable-income band and a $0 tax result; the 0% marginal rate is entailed, not quoted as a percentage.", "standardDeduction.single|$16,100: Two-hop conformity derivation: the state authority adopts the allowable federal standard deduction and IRS Rev. Proc. 2025-32 states this filing-status amount for taxable years beginning in 2026. Removing either hop makes the derivation invalid.", "standardDeduction.marriedJoint|$32,200: Two-hop conformity derivation: the state authority adopts the allowable federal standard deduction and IRS Rev. Proc. 2025-32 states this filing-status amount for taxable years beginning in 2026. Removing either hop makes the derivation invalid." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "MT", "name": "Montana", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Montana does not provide a separate conventional state standard deduction. Montana generally begins with federal taxable income, which already reflects the taxpayer's federal standard or itemized deductions, and then applies Montana-specific additions and subtractions." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.047 }, { "floor": 47500, "rate": 0.0565 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Montana does not provide a separate conventional state standard deduction. Montana generally begins with federal taxable income, which already reflects the taxpayer's federal standard or itemized deductions, and then applies Montana-specific additions and subtractions." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.047 }, { "floor": 95000, "rate": 0.0565 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Montana Department of Revenue individual income-tax guidance during this pass.", "source": "https://mtrevenue.gov/taxes/individual-income-tax/", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "partial", "note": "Partially. Montana begins with federal taxable income, so federally taxable Social Security benefits may be included, subject to any applicable Montana subtraction, exemption or credit." }, "status": "source-unavailable", "source": { "field": "standardDeduction, retirement.exclusion", "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": true, "socialSecurity": { "classification": "partial", "note": "Partially. Montana begins with federal taxable income, so federally taxable Social Security benefits may be included, subject to any applicable Montana subtraction, exemption or credit." }, "treatment": "partial", "note": "Montana generally begins with federal taxable income. Social Security and retirement distributions may therefore be included to the extent federally taxable, subject to any applicable Montana subtraction, exemption or credit. Treatment varies according to the type of income and the taxpayer's eligibility for specific Montana adjustments.", "exclusion": { "maxAmount": 5660, "ageThreshold": 65, "appliesTo": [ "taxpayers age 65 or older", "taxpayers considered blind for federal purposes", "military retirement income and survivor benefits" ], "note": "The $5,660 amount is the 2025 Montana age 65 or over/blind subtraction; military retirement treatment is separate and time-limited. CFA review required before applying.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "standardDeduction, retirement.exclusion", "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction, retirement.exclusion", "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 brackets and rates (HB 337)", "url": "https://revenue.mt.gov/news/recent-news/HB-337", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 3, "primarySourcesReached": 3, "confirmedChecks": 6, "totalChecks": 9, "citedSources": [ "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf", "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025" ], "unresolved": [ { "field": "retirement.exclusion.maxAmount", "claim": "$5,660", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.single", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.marriedJoint", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for MT identifies itself as a 2025 publication (https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale.", "Year-drift: a confirming source URL for MT identifies itself as a 2025 publication (https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "NE", "name": "Nebraska", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 8850, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0246 }, { "floor": 4130, "rate": 0.0351 }, { "floor": 24760, "rate": 0.0455 }, { "floor": 39900, "rate": 0.0455 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 17700, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0246 }, { "floor": 8250, "rate": 0.0351 }, { "floor": 49530, "rate": 0.0455 }, { "floor": 79800, "rate": 0.0455 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Nebraska Department of Revenue individual income-tax guidance during this pass.", "source": "https://revenue.nebraska.gov/about/forms/individual-income-tax-forms", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "No. Nebraska excludes Social Security benefits included in federal adjusted gross income (100% exclusion for taxable years beginning on or after January 1, 2025)." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "No. Nebraska excludes Social Security benefits included in federal adjusted gross income (100% exclusion for taxable years beginning on or after January 1, 2025)." }, "treatment": "partial", "note": "Nebraska excludes Social Security benefits included in federal adjusted gross income (LB 873; 100% exclusion for taxable years beginning on or after January 1, 2025) and military retirement benefits. Other pension, IRA, annuity and retirement-plan distributions generally remain taxable unless a specific statutory subtraction applies.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "Social Security", "Railroad Retirement Board benefits", "military retirement benefits" ], "note": "Nebraska's 2025 instructions say the entire Social Security benefit amount included in federal AGI can be excluded and all military retirees may exclude 100% of qualifying military retirement benefits. CFA review required before applying.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 rate schedule, standard deductions (2026 Form 1040N-ES)", "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 3, "primarySourcesReached": 3, "confirmedChecks": 12, "totalChecks": 13, "citedSources": [ "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf", "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for NE identifies itself as a 2025 publication (https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale.", "Year-drift: a confirming source URL for NE identifies itself as a 2025 publication (https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "NV", "name": "Nevada", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "verified", "hasStateIncomeTax": { "value": false, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "none", "status": "absent-by-law", "source": null }, "filing": { "single": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No state individual income tax.", "note": "No broad-based state individual income tax; local income tax is not modeled.", "source": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf", "asOf": "2026-06-20" }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Nevada does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions and other retirement income are not subject to Nevada individual income tax." }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Nevada does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions and other retirement income are not subject to Nevada individual income tax." }, "treatment": "none", "note": "Nevada does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions and other retirement income are not subject to Nevada individual income tax.", "exclusion": null }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "stateIncomeTaxStatus", "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "stateIncomeTaxStatus cross-check", "url": "https://taxfoundation.org/location/nevada/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 1, "primarySourcesReached": 1, "confirmedChecks": 2, "totalChecks": 2, "citedSources": [ "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf" ], "unresolved": [], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "NH", "name": "New Hampshire", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "verified", "hasStateIncomeTax": { "value": false, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "none", "status": "absent-by-law", "source": null }, "filing": { "single": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No state individual income tax.", "note": "New Hampshire's Interest and Dividends Tax was repealed for taxable periods beginning after December 31, 2024; no broad state individual income tax is modeled.", "source": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax", "asOf": "2026-06-20" }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "New Hampshire does not impose an individual income tax. Social Security benefits, pensions, IRA distributions and other retirement income are therefore not subject to New Hampshire individual income tax." }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "New Hampshire does not impose an individual income tax. Social Security benefits, pensions, IRA distributions and other retirement income are therefore not subject to New Hampshire individual income tax." }, "treatment": "none", "note": "New Hampshire does not impose an individual income tax. Social Security benefits, pensions, IRA distributions and other retirement income are therefore not subject to New Hampshire individual income tax.", "exclusion": null }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "stateIncomeTaxStatus", "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "stateIncomeTaxStatus", "url": "https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "stateIncomeTaxStatus cross-check", "url": "https://taxfoundation.org/location/new-hampshire/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 2, "primarySourcesReached": 1, "confirmedChecks": 2, "totalChecks": 2, "citedSources": [ "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax" ], "unresolved": [], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "NJ", "name": "New Jersey", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.nj.gov/treasury/taxation/pdf/current/njtaxratesch.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.nj.gov/treasury/taxation/pdf/current/njtaxratesch.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction, retirement.exclusion", "url": "https://www.nj.gov/treasury/taxation/njit6.shtml", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: every cited primary source was reachable but none states this figure in a substantiating context New Jersey does not provide a conventional state standard deduction. 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The state begins with federal adjusted gross income and then applies New Mexico-specific deductions, exemptions and adjustments; the displayed amount ($16,100 for 2026 per IRS Rev. 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The state begins with federal adjusted gross income and then applies New Mexico-specific deductions, exemptions and adjustments; the displayed amount ($32,200 for 2026 per IRS Rev. 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The exemption is generally available below adjusted-gross-income thresholds of $100,000 for single filers, $150,000 for joint, head-of-household and surviving-spouse filers, and $75,000 for married taxpayers filing separately." }, "treatment": "partial", "note": "New Mexico provides several limited retirement-related exemptions and deductions, including an income-limited Social Security exemption and an age-based exemption of up to $8,000 for qualifying taxpayers age 65 or older. Other retirement income may remain taxable unless a specific deduction applies.", "exclusion": { "maxAmount": null, "ageThreshold": 65, "alsoIfDisabled": true, "appliesTo": [ "Social Security", "Railroad Retirement Act annuities and benefits", "Railroad Unemployment Insurance Act sick pay", "armed forces retirement pay", "age 65 or older exemption", "blind exemption" ], "note": "Social Security exemption depends on AGI thresholds ($100,000 single, $75,000 married separate, $150,000 joint/head/surviving spouse). Armed forces retirement exemption is up to $30,000 and the age 65/blind exemption can be up to $8,000 per qualifying person. CFA review required before applying.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/61f8c5b0-b391-49b5-9d66-6605ef1f0c13/2025pit-adj-ins.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "brackets", "url": "https://www.nmlegis.gov/sessions/24%20Regular/bills/house/HB0252.HTML", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2d774fd0-be97-4b57-8dae-68aed999da0f/2025pit-1-ins.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/61f8c5b0-b391-49b5-9d66-6605ef1f0c13/2025pit-adj-ins.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "bracket schedule (official 2025 Tax Rate Table; continues for 2026)", "url": "https://realfile.tax.newmexico.gov/2025trt.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "Social Security exemption thresholds (PIT-ADJ instructions)", "url": "https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "federal standard-deduction amounts for 2026", "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf", "asOf": "2026-08-08", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 7, "primarySourcesReached": 6, "confirmedChecks": 12, "totalChecks": 20, "citedSources": [ "https://www.nmlegis.gov/sessions/24%20Regular/bills/house/HB0252.HTML", "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf" ], "unresolved": [ { "field": "retirement.socialSecurity", "claim": "partial", "outcome": "source-silent", "reason": "The prior fragment is a community-property and pass-through-entity provision that merely mentions Social Security benefits; it does not classify New Mexico Social Security tax treatment as partial. No official passage in this pass states the stored classification, so the leaf remains withheld." }, { "field": "retirement.exclusion.ageThreshold", "claim": "65", "outcome": "source-silent", "reason": "The prior match was a property-tax rebate for persons 65 or older, not the eligibility threshold for New Mexico's modeled retirement-income exclusion. No official source in this pass states the stored retirement threshold, so the leaf remains withheld." } ], "derived": [ "rate|1.5%", "rate|3.2%", "rate|4.3%", "rate|4.7%", "standardDeduction.single|$16,100", "standardDeduction.marriedJoint|$32,200" ], "derivations": { "rate|1.5%": { "method": "official-table-reproduction", "formula": "New Mexico publishes a computed tax-lookup table, not a rate schedule; the marginal rates are confirmed by reproducing that table from this row's own bracket schedule", "components": [ { "label": "official PIT-TRT tax-lookup table", "quote": "If you are: and your taxable income is not over: Your Tax is… plus of taxable income in excess of:", "sourceUrl": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf" } ], "reproduction": { "rowsChecked": 2006, "mismatches": 0 }, "result": "1.5%" }, "rate|3.2%": { "method": "official-table-reproduction", "formula": "New Mexico publishes a computed tax-lookup table, not a rate schedule; the marginal rates are confirmed by reproducing that table from this row's own bracket schedule", "components": [ { "label": "official PIT-TRT tax-lookup table", "quote": "If you are: and your taxable income is not over: Your Tax is… plus of taxable income in excess of:", "sourceUrl": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf" } ], "reproduction": { "rowsChecked": 2006, "mismatches": 0 }, "result": "3.2%" }, "rate|4.3%": { "method": "official-table-reproduction", "formula": "New Mexico publishes a computed tax-lookup table, not a rate schedule; the marginal rates are confirmed by reproducing that table from this row's own bracket schedule", "components": [ { "label": "official PIT-TRT tax-lookup table", "quote": "If you are: and your taxable income is not over: Your Tax is… plus of taxable income in excess of:", "sourceUrl": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf" } ], "reproduction": { "rowsChecked": 2006, "mismatches": 0 }, "result": "4.3%" }, "rate|4.7%": { "method": "official-table-reproduction", "formula": "New Mexico publishes a computed tax-lookup table, not a rate schedule; the marginal rates are confirmed by reproducing that table from this row's own bracket schedule", "components": [ { "label": "official PIT-TRT tax-lookup table", "quote": "If you are: and your taxable income is not over: Your Tax is… plus of taxable income in excess of:", "sourceUrl": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf" } ], "reproduction": { "rowsChecked": 2006, "mismatches": 0 }, "result": "4.7%" }, "standardDeduction.single|$16,100": { "method": "federal-standard-deduction-conformity", "result": "$16,100", "formula": "NM source https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf adopts the allowable federal standard deduction; IRS Rev. Proc. 2025-32 at https://www.irs.gov/pub/irs-drop/rp-25-32.pdf supplies the tax-year 2026 filing-status amount.", "components": [ { "role": "state-conformity", "label": "NM federal-standard-deduction conformity", "quote": "LINE 12. Federal Standard or Itemized Deduction Amount. If you did not itemize deductions on your 2025 federal return, enter the allowable federal standard deduction from federal Form 1040 or 1040SR, line 12.", "sourceUrl": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf" }, { "role": "federal-amount", "label": "IRS tax-year 2026 single amount", "value": "$16,100", "quote": "For taxable years beginning in 2026: Unmarried Individuals (other than Surviving Spouses and Heads of Households), Standard Deduction $16,100.", "sourceUrl": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf" } ] }, "standardDeduction.marriedJoint|$32,200": { "method": "federal-standard-deduction-conformity", "result": "$32,200", "formula": "NM source https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf adopts the allowable federal standard deduction; IRS Rev. Proc. 2025-32 at https://www.irs.gov/pub/irs-drop/rp-25-32.pdf supplies the tax-year 2026 filing-status amount.", "components": [ { "role": "state-conformity", "label": "NM federal-standard-deduction conformity", "quote": "LINE 12. Federal Standard or Itemized Deduction Amount. If you did not itemize deductions on your 2025 federal return, enter the allowable federal standard deduction from federal Form 1040 or 1040SR, line 12.", "sourceUrl": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf" }, { "role": "federal-amount", "label": "IRS tax-year 2026 joint amount", "value": "$32,200", "quote": "For taxable years beginning in 2026: Married Individuals Filing Joint Returns and Surviving Spouses, Standard Deduction $32,200.", "sourceUrl": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf" } ] } }, "caveats": [ "Year-drift: a confirming source URL for NM identifies itself as a 2025 publication (https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2d774fd0-be97-4b57-8dae-68aed999da0f/2025pit-1-ins.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale.", "Year-drift: a confirming source URL for NM identifies itself as a 2025 publication (https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale.", "Year-drift: a confirming source URL for NM identifies itself as a 2025 publication (https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/61f8c5b0-b391-49b5-9d66-6605ef1f0c13/2025pit-adj-ins.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale.", "Derived, not stated: rate|1.5% is served as derived-aggregate under ADR 0005 because no cited source states the figure literally — New Mexico publishes a computed tax-lookup table, not a rate schedule; the marginal rates are confirmed by reproducing that table from this row's own bracket schedule. Every component carries its own quote and source URL in verification.derivations. This figure must never be described as confirmed against an official state source.", "Derived, not stated: rate|3.2% is served as derived-aggregate under ADR 0005 because no cited source states the figure literally — New Mexico publishes a computed tax-lookup table, not a rate schedule; the marginal rates are confirmed by reproducing that table from this row's own bracket schedule. Every component carries its own quote and source URL in verification.derivations. This figure must never be described as confirmed against an official state source.", "Derived, not stated: rate|4.3% is served as derived-aggregate under ADR 0005 because no cited source states the figure literally — New Mexico publishes a computed tax-lookup table, not a rate schedule; the marginal rates are confirmed by reproducing that table from this row's own bracket schedule. Every component carries its own quote and source URL in verification.derivations. This figure must never be described as confirmed against an official state source.", "Derived, not stated: rate|4.7% is served as derived-aggregate under ADR 0005 because no cited source states the figure literally — New Mexico publishes a computed tax-lookup table, not a rate schedule; the marginal rates are confirmed by reproducing that table from this row's own bracket schedule. Every component carries its own quote and source URL in verification.derivations. This figure must never be described as confirmed against an official state source.", "standardDeduction.single|$16,100: Two-hop conformity derivation: the state authority adopts the allowable federal standard deduction and IRS Rev. Proc. 2025-32 states this filing-status amount for taxable years beginning in 2026. Removing either hop makes the derivation invalid.", "standardDeduction.marriedJoint|$32,200: Two-hop conformity derivation: the state authority adopts the allowable federal standard deduction and IRS Rev. Proc. 2025-32 states this filing-status amount for taxable years beginning in 2026. Removing either hop makes the derivation invalid." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "NY", "name": "New York", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "verified", "hasStateIncomeTax": { "value": true, "status": "verified", "source": { "field": "brackets", "url": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "verified", "source": { "field": "brackets", "url": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 8000, "status": "verified", "source": { "field": "standardDeduction", "url": "https://www.tax.ny.gov/pit/file/standard_deductions.htm", "asOf": "2026-06-20", "type": "official-dor" }, "note": "2026 standard deduction $8,000 (single, not claimable as a dependent) per the official 2026 withholding instructions and IT-2105-I (2026)." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.039 }, { "floor": 8500, "rate": 0.044 }, { "floor": 11700, "rate": 0.0515 }, { "floor": 13900, "rate": 0.054 }, { "floor": 80650, "rate": 0.059 }, { "floor": 215400, "rate": 0.0685 }, { "floor": 1077550, "rate": 0.0965 }, { "floor": 5000000, "rate": 0.103 }, { "floor": 25000000, "rate": 0.109 } ], "status": "verified", "source": { "field": "brackets", "url": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 16050, "status": "verified", "source": { "field": "standardDeduction", "url": "https://www.tax.ny.gov/pit/file/standard_deductions.htm", "asOf": "2026-06-20", "type": "official-dor" }, "note": "2026 standard deduction $16,050 (married filing jointly) per the official 2026 withholding instructions and IT-2105-I (2026)." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.039 }, { "floor": 17150, "rate": 0.044 }, { "floor": 23600, "rate": 0.0515 }, { "floor": 27900, "rate": 0.054 }, { "floor": 161550, "rate": 0.059 }, { "floor": 323200, "rate": 0.0685 }, { "floor": 2155350, "rate": 0.0965 }, { "floor": 5000000, "rate": 0.103 }, { "floor": 25000000, "rate": 0.109 } ], "status": "verified", "source": { "field": "brackets", "url": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": true, "rangeMin": 0, "rangeMax": 0.03876, "typical": 0, "appliesTo": "New York City graduated resident personal income tax; Yonkers resident and nonresident income-tax surcharges under separate rules.", "note": "Yes. New York City imposes a graduated resident personal income tax. Yonkers separately imposes resident and nonresident income-tax surcharges under its own rules. Local rates are maintained separately from the New York State rate schedule; the engine keeps typical at 0 until a reviewed locality is supplied.", "source": "https://www.tax.ny.gov/pit/file/tax-tables/2025.htm", "asOf": "2026-06-20", "jurisdictions": { "new-york-city": { "name": "New York City", "rate": 0.03876, "note": "Uses the top NYC resident marginal rate as a conservative locality placeholder pending a full NYC bracket row." }, "yonkers": { "name": "Yonkers", "note": "Yonkers tax is computed as a resident surcharge or nonresident earnings tax rather than a simple statewide taxable-income rate." } } }, "status": "verified", "source": { "field": "localIncomeTax", "url": "https://www.tax.ny.gov/pit/file/tax-tables/2025.htm", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "New York excludes Social Security benefits from state taxable income." }, "status": "verified", "source": { "field": "retirement.exclusion", "url": "https://www.tax.ny.gov/pit/file/information_for_seniors.htm", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "New York excludes Social Security benefits from state taxable income." }, "treatment": "partial", "note": "New York excludes Social Security benefits. Taxpayers age 59½ or older may exclude up to $20,000 of qualifying pension and annuity income, while qualifying federal, New York State and local governmental retirement benefits may be fully exempt.", "exclusion": { "maxAmount": 20000, "ageThreshold": 59.5, "appliesTo": [ "pension income", "annuity income", "IRA withdrawals", "Keogh plan distributions", "New York State and local government pensions", "federal government pensions", "Social Security" ], "note": "Private pension and annuity exclusion is generally up to $20,000 for eligible taxpayers age 59 1/2 or older; government pension and Social Security treatment is separate. CFA review required before applying.", "cfaReview": true } }, "status": "verified", "source": { "field": "retirement.exclusion", "url": "https://www.tax.ny.gov/pit/file/information_for_seniors.htm", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://www.tax.ny.gov/pit/file/standard_deductions.htm", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://www.tax.ny.gov/pit/file/tax-tables/2025.htm", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.tax.ny.gov/pit/file/information_for_seniors.htm", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 rate schedules, standard deductions (IT-2105-I 2026)", "url": "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "Chapter 59 (Laws of 2025) 2026 rate-reduction confirmation (NYS-50-T-NYS 1/26)", "url": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "retirement", "url": "https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf", "asOf": "2026-08-08", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 6, "primarySourcesReached": 6, "confirmedChecks": 32, "totalChecks": 32, "citedSources": [ "https://www.tax.ny.gov/pit/file/information_for_seniors.htm", "https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf", "https://www.tax.ny.gov/pit/file/standard_deductions.htm", "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf", "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf" ], "unresolved": [], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "NC", "name": "North Carolina", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "flat", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 12750, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Standard deductions of $12,750 (single) and $25,500 (married filing jointly) are unchanged in current law; the NCDOR deduction page is labeled tax year 2025 — confirm the 2026-labeled page on publication." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0399 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 25500, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Standard deductions of $12,750 (single) and $25,500 (married filing jointly) are unchanged in current law; the NCDOR deduction page is labeled tax year 2025 — confirm the 2026-labeled page on publication." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0399 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in NCDOR individual income-tax guidance during this pass.", "source": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "No. North Carolina permits taxpayers to deduct Social Security and qualifying Railroad Retirement benefits included in federal adjusted gross income." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/social-security-and-railroad-retirement-benefits", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "No. North Carolina permits taxpayers to deduct Social Security and qualifying Railroad Retirement benefits included in federal adjusted gross income." }, "treatment": "partial", "note": "North Carolina excludes Social Security and qualifying Railroad Retirement benefits. Private pension, IRA and annuity income is generally taxable, although qualifying military retirement and certain federal, state and local governmental retirement benefits may be deductible under specific statutory rules and the Bailey decision.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "Social Security", "Railroad Retirement benefits", "Bailey-qualified federal retirement benefits", "Bailey-qualified North Carolina state and local retirement benefits", "military retirement pay" ], "note": "Bailey exclusions depend on plan and vesting facts, and military retirement deductions have separate eligibility rules. CFA review required before applying.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/social-security-and-railroad-retirement-benefits", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/social-security-and-railroad-retirement-benefits", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/bailey-decision-concerning-federal-state-and-local-retirement-benefits", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/military-retirement", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 rate 3.99%", "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "2026 rate confirmation (NC-30, 2026)", "url": "https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 7, "primarySourcesReached": 7, "confirmedChecks": 5, "totalChecks": 6, "citedSources": [ "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules", "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/social-security-and-railroad-retirement-benefits", "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "ND", "name": "North Dakota", "asOfYear": 2026, "publicationStatus": "pending-final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.tax.nd.gov/individual-income-tax", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.tax.nd.gov/individual-income-tax", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.tax.nd.gov/individual-income-tax", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: every cited primary source was reachable but none states this figure in a substantiating context North Dakota generally begins with federal taxable income. The federal standard or itemized deduction is therefore reflected in the state tax base rather than provided as a separate North Dakota standard deduction." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 49575, "rate": 0.0195 }, { "floor": 250400, "rate": 0.025 } ], "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.tax.nd.gov/individual-income-tax", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.tax.nd.gov/individual-income-tax", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: every cited primary source was reachable but none states this figure in a substantiating context North Dakota generally begins with federal taxable income. The federal standard or itemized deduction is therefore reflected in the state tax base rather than provided as a separate North Dakota standard deduction." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 82800, "rate": 0.0195 }, { "floor": 304850, "rate": 0.025 } ], "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.tax.nd.gov/individual-income-tax", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "North Dakota local taxes identified in official navigation are sales/use/property-related rather than local individual income taxes.", "source": "https://www.tax.nd.gov/individual-income-tax", "asOf": "2026-06-20" }, "status": "pending-final-2026", "source": { "field": "brackets", "url": "https://www.tax.nd.gov/individual-income-tax", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "North Dakota excludes Social Security benefits from state taxable income." }, "status": "pending-final-2026", "source": { "field": "retirement.exclusion", "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "North Dakota excludes Social Security benefits from state taxable income." }, "treatment": "partial", "note": "North Dakota excludes Social Security benefits and provides specified retirement subtractions, including for qualifying military retirement pay. Treatment notes are carried provisionally from the 2025 booklet; check the 2026 Form ND-1 instructions before final publication.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "Social Security", "military retirement benefits", "qualified peace officer retirement benefits" ], "note": "Official 2025 booklet lines include Social Security and military retirement benefit exclusions; other retirement categories require manual review. CFA review required before applying.", "cfaReview": true } }, "status": "pending-final-2026", "source": { "field": "retirement.exclusion", "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://www.tax.nd.gov/individual-income-tax", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "brackets", "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2026-iit/2026-income-tax-withholding-rates-booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 rate schedules (Form ND-1ES 2026)", "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/software-developer/individual-income-forms/28709-form-nd-1es-2026%20final.pdf", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 4, "confirmedChecks": 8, "totalChecks": 11, "citedSources": [ "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf", "https://www.tax.nd.gov/individual-income-tax", "https://www.tax.nd.gov/sites/www/files/documents/forms/software-developer/individual-income-forms/28709-form-nd-1es-2026%20final.pdf" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "standardDeduction.single", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.marriedJoint", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for ND identifies itself as a 2025 publication (https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": { "status": "pending-final-2026", "basis": "Official 2026 Form ND-1ES ('2026 Forms ND-1 and ND-EZ Tax Rate Schedules', SFN 28709, 12-2025) and the 2026 withholding rates booklet.", "confirm": "2026 Form ND-1 booklet (Individual Income Tax Instructions and Tables)", "expected": "typically December 2026 - January 2027" } }, { "datasetVersion": "2026.v10", "code": "OH", "name": "Ohio", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "flat", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: not substantiated by the reachable cited primary sources; unreachable: https://codes.ohio.gov/ohio-revised-code/section-5747.02 (http-000) Ohio does not provide a conventional state standard deduction. Ohio taxable income is based on federal adjusted gross income, subject to state additions, deductions, exemptions and separate treatment of qualifying business income." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 26050, "rate": 0.0275, "fixedAmount": 332 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: not substantiated by the reachable cited primary sources; unreachable: https://codes.ohio.gov/ohio-revised-code/section-5747.02 (http-000) Ohio does not provide a conventional state standard deduction. Ohio taxable income is based on federal adjusted gross income, subject to state additions, deductions, exemptions and separate treatment of qualifying business income." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 26050, "rate": 0.0275, "fixedAmount": 332 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": true, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "Municipal income taxes and, in certain public school districts, a separate school district income tax; rates and tax bases vary by jurisdiction.", "note": "Yes. Many Ohio municipalities impose local income taxes, and certain public school districts impose a separate school district income tax. Rates and tax bases vary by jurisdiction and should be verified using the applicable municipal authority and the Ohio Department of Taxation's Finder.", "source": "https://tax.ohio.gov/individual/file-now/school-district-income-tax-page", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "localIncomeTax", "url": "https://tax.ohio.gov/individual/file-now/school-district-income-tax-page", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Ohio does not tax Social Security benefits (they are excluded from federal adjusted gross income for Ohio purposes)." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://tax.ohio.gov/help-center/faqs/income-retirement-income", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Ohio does not tax Social Security benefits (they are excluded from federal adjusted gross income for Ohio purposes)." }, "treatment": "partial", "note": "Ohio does not tax Social Security benefits. Pension, annuity and other retirement distributions may be taxable, although qualifying taxpayers may be eligible for retirement-income, senior-citizen or related credits.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "Social Security", "railroad retirement benefits", "uniformed services retirement income", "retirement income credit", "lump sum retirement credit" ], "note": "Ohio retirement relief often operates as credits or category-specific deductions rather than a simple exclusion. CFA review required before applying.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://tax.ohio.gov/help-center/faqs/income-retirement-income", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://tax.ohio.gov/individual/file-now/school-district-income-tax-page", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://tax.ohio.gov/help-center/faqs/income-retirement-income", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 rate structure (R.C. 5747.02, H.B. 96)", "url": "https://codes.ohio.gov/ohio-revised-code/section-5747.02", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "Majd review §AJ — 2026 single ordinary-income schedule", "url": "https://github.com/aw-dev-0/AW-main/blob/main/docs/reviews/income-dataset/2026-08-05-majd-income-tax-dataset-review.pdf", "asOf": "2026-08-05", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 3, "confirmedChecks": 6, "totalChecks": 10, "citedSources": [ "https://github.com/aw-dev-0/AW-main/blob/main/docs/reviews/income-dataset/2026-08-05-majd-income-tax-dataset-review.pdf", "https://codes.ohio.gov/ohio-revised-code/section-5747.02", "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "retirement.socialSecurity", "claim": "not-taxed", "outcome": "source-silent", "reason": "The prior fragment is a line-list and pass-through-entity depreciation provision that merely includes the words ‘Taxable Social Security Benefits’; it does not state Ohio's Social Security tax treatment. No official passage in this pass states the stored classification, so the leaf remains withheld." }, { "field": "standardDeduction.marriedJoint", "claim": "$0 (no standard deduction)", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://codes.ohio.gov/ohio-revised-code/section-5747.02 (http-000)" }, { "field": "standardDeduction.single", "claim": "$0 (no standard deduction)", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://codes.ohio.gov/ohio-revised-code/section-5747.02 (http-000)" } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for OH identifies itself as a 2025 publication (https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "OK", "name": "Oklahoma", "asOfYear": 2026, "publicationStatus": "pending-final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 6350, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Oklahoma permits a standard deduction or itemized deductions and separately allows personal and dependent exemptions ($1,000 each; additional exemptions may apply for blindness and qualifying taxpayers age 65 or older). The stated amounts match the tax year 2025 Packet 511; confirm the 2026 amounts against the 2026 Form 511 instructions." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 3750, "rate": 0.025 }, { "floor": 4900, "rate": 0.035 }, { "floor": 7200, "rate": 0.045 } ], "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 12700, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Oklahoma permits a standard deduction or itemized deductions and separately allows personal and dependent exemptions ($1,000 each; additional exemptions may apply for blindness and qualifying taxpayers age 65 or older). The stated amounts match the tax year 2025 Packet 511; confirm the 2026 amounts against the 2026 Form 511 instructions." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0 }, { "floor": 7500, "rate": 0.025 }, { "floor": 9800, "rate": 0.035 }, { "floor": 14400, "rate": 0.045 } ], "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "Oklahoma local sales/use taxes are not local individual income taxes; no local income tax was modeled.", "source": "https://oklahoma.gov/tax/helpcenter/income-tax.html", "asOf": "2026-06-20" }, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Oklahoma excludes Social Security benefits." }, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Oklahoma excludes Social Security benefits." }, "treatment": "partial", "note": "Oklahoma excludes Social Security benefits and provides limited exclusions for certain qualifying retirement income. Pension, annuity, IRA and other retirement distributions may remain taxable to the extent they exceed or do not qualify for a specific statutory exclusion. Final dollar exclusions should be verified against the tax year 2026 Form 511 instructions before publication.", "exclusion": { "maxAmount": 10000, "ageThreshold": 0, "appliesTo": [ "Social Security", "military retirement", "Federal Civil Service Retirement System", "Oklahoma government retirement", "qualified retirement plans", "IRA", "annuity", "Keogh plan" ], "note": "General Oklahoma government/federal civil service/other retirement exclusions are capped at $10,000 per individual, while Social Security, CSRS in lieu of Social Security, and military retirement have separate larger exclusions. CFA review required before applying.", "cfaReview": true } }, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://oklahoma.gov/tax/helpcenter/income-tax.html", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 bracket schedule (HB 2764; OTC 2025 Legislation Summary)", "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/legislation/2025LegislativeUpdate.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "2026 withholding implementation (Packet OW-2)", "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 4, "confirmedChecks": 14, "totalChecks": 15, "citedSources": [ "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf", "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/legislation/2025LegislativeUpdate.pdf", "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for OK identifies itself as a 2025 publication (https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/legislation/2025LegislativeUpdate.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": { "status": "pending-final-2026", "basis": "Rate schedule per HB 2764 (effective tax year 2026), as published in the OTC Summary of 2025 Tax Legislation and implemented in the 2026 withholding tables (Packet OW-2, top rate 4.5%). Standard deductions per the tax year 2025 Packet 511 (latest published; HB 2764 did not amend them).", "confirm": "2026 Packet 511 (Form 511 instructions and annual tax table)", "expected": "typically January 2027" } }, { "datasetVersion": "2026.v10", "code": "OR", "name": "Oregon", "asOfYear": 2026, "publicationStatus": "pending-final-2026", "verifyStatus": "verified", "hasStateIncomeTax": { "value": true, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction", "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction", "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 2900, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction", "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "2026 estimated-tax publication lists $2,900 for single or married filing separately; payroll publications showed nearby withholding figures that should be reconciled before verification." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0475 }, { "floor": 4550, "rate": 0.0675 }, { "floor": 11400, "rate": 0.0875 }, { "floor": 125000, "rate": 0.099 } ], "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction", "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 5800, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction", "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "2026 estimated-tax publication lists $5,800 for married filing jointly or qualifying surviving spouse; payroll publications showed nearby withholding figures that should be reconciled before verification." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0475 }, { "floor": 9100, "rate": 0.0675 }, { "floor": 22800, "rate": 0.0875 }, { "floor": 250000, "rate": 0.099 } ], "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction", "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": true, "rangeMin": 0, "rangeMax": 0.04, "typical": 0, "appliesTo": "Separate personal-income taxes in specified local jurisdictions (Portland metropolitan area), applied above specified income thresholds; not a general statewide local income tax.", "note": "Yes, in specified local jurisdictions. The Portland metropolitan area includes separate Metro Supportive Housing Services and Multnomah County Preschool for All personal-income taxes that apply above specified income thresholds. Rates and thresholds vary by tax and jurisdiction.", "source": "https://www.portland.gov/revenue/personal-tax", "asOf": "2026-06-20", "jurisdictions": { "metro": { "name": "Metro Supportive Housing Services", "rate": 0.01, "note": "Applies only above taxable-income thresholds in the Metro district." }, "multnomah-county": { "name": "Multnomah County Preschool for All", "rate": 0.03, "note": "Top marginal PFA rate; applies only above county taxable-income thresholds." } } }, "status": "pending-final-2026", "source": { "field": "localIncomeTax", "url": "https://www.portland.gov/revenue/personal-tax", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Oregon does not tax Social Security or Railroad Retirement benefits." }, "status": "pending-final-2026", "source": { "field": "retirement.exclusion", "url": "https://www.oregon.gov/dor/programs/individuals/pages/pit.aspx", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Oregon does not tax Social Security or Railroad Retirement benefits." }, "treatment": "partial", "note": "Oregon excludes Social Security and Railroad Retirement benefits. Other pension, annuity, IRA, and retirement-plan distributions are generally taxable unless the taxpayer qualifies for a specific Oregon subtraction or credit.", "exclusion": { "maxAmount": null, "ageThreshold": 62, "appliesTo": [ "Social Security", "Railroad Retirement Board benefits", "federal pension service before October 1991", "retirement income credit" ], "note": "Oregon retirement relief can depend on age, income, and federal pension service dates. CFA review required before applying.", "cfaReview": true } }, "status": "pending-final-2026", "source": { "field": "retirement.exclusion", "url": "https://www.oregon.gov/dor/programs/individuals/pages/pit.aspx", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.oregon.gov/dor/programs/individuals/pages/pit.aspx", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://www.portland.gov/revenue/personal-tax", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://www.oregonmetro.gov/what-metro-does/housing-and-homelessness/supportive-housing-services/funding", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://multco.us/info/multnomah-county-preschool-all-personal-income-tax", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 brackets, standard deductions (Publication OR-ESTIMATE 2026)", "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "retirement", "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf", "asOf": "2026-08-08", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 6, "primarySourcesReached": 6, "confirmedChecks": 15, "totalChecks": 16, "citedSources": [ "https://www.oregon.gov/dor/programs/individuals/pages/pit.aspx", "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf", "https://www.portland.gov/revenue/personal-tax", "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf" ], "unresolved": [], "derived": [ "localIncomeTax.rangeMax" ], "caveats": [ "localIncomeTax.rangeMax is a ceiling derived across sub-jurisdictions and was not independently confirmed as a single figure." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": { "status": "pending-final-2026", "basis": "Official 2026 Publication OR-ESTIMATE (150-101-026, Rev. 10-07-25) — estimated Oregon indexed figures for tax year 2026.", "confirm": "Final 2026 Form OR-40 instructions (Publication OR-40-FY)", "expected": "typically December 2026 - February 2027" } }, { "datasetVersion": "2026.v10", "code": "PA", "name": "Pennsylvania", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.pa.gov/agencies/revenue/resources/tax-rates", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "flat", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.pa.gov/agencies/revenue/resources/tax-rates", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 0, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.pa.gov/agencies/revenue/resources/tax-rates", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Pennsylvania applies a flat 3.07% rate to separately defined classes of Pennsylvania taxable income. It does not use the federal standard deduction or personal exemption, and losses in one income class generally may not offset income in another class." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0307 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.pa.gov/agencies/revenue/resources/tax-rates", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 0, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.pa.gov/agencies/revenue/resources/tax-rates", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Pennsylvania applies a flat 3.07% rate to separately defined classes of Pennsylvania taxable income. It does not use the federal standard deduction or personal exemption, and losses in one income class generally may not offset income in another class." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0307 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.pa.gov/agencies/revenue/resources/tax-rates", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": true, "rangeMin": 0, "rangeMax": 0.0374, "typical": 0.01, "appliesTo": "Local earned-income taxes imposed by many Pennsylvania municipalities and school districts, determined by the taxpayer's residence and work location; Philadelphia separately imposes wage and earnings taxes.", "note": "Yes. Many Pennsylvania municipalities and school districts impose local earned-income taxes, with the applicable rate determined by the taxpayer's residence and work location and subject to statutory nonresident rules. Philadelphia separately imposes wage and earnings taxes. Current jurisdiction-specific rates should be verified through the applicable official rate database.", "source": "https://dced.pa.gov/local-government/local-income-tax-information/psd-codes-and-eit-rates/", "asOf": "2026-06-20", "jurisdictions": { "philadelphia": { "name": "Philadelphia", "rate": 0.0374, "note": "Resident wage/earnings tax rate effective July 1, 2025 per City of Philadelphia tax-cut announcement." } } }, "status": "source-unavailable", "source": { "field": "localIncomeTax", "url": "https://dced.pa.gov/local-government/local-income-tax-information/psd-codes-and-eit-rates/", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Pennsylvania excludes Social Security and Railroad Retirement benefits." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Pennsylvania excludes Social Security and Railroad Retirement benefits." }, "treatment": "exempt", "note": "Pennsylvania excludes Social Security and Railroad Retirement benefits and generally excludes distributions from eligible pension and retirement plans after the taxpayer satisfies the applicable retirement requirements. Early or nonqualifying distributions may remain taxable.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "Social Security", "Railroad Retirement benefits", "eligible pension income", "old-age retirement benefits", "qualified retirement plan distributions", "military pension benefits", "civil service annuity" ], "note": "Pennsylvania exemption depends on retirement-plan eligibility and distribution facts; early or nonqualified distributions can differ. CFA review required before applying.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://www.pa.gov/agencies/revenue/resources/tax-rates", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://dced.pa.gov/local-government/local-income-tax-information/psd-codes-and-eit-rates/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "localIncomeTax", "url": "https://www.phila.gov/2025-06-18-philly-extends-deadline-for-relief-program-announces-tax-cuts/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 4, "confirmedChecks": 6, "totalChecks": 8, "citedSources": [ "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "https://www.phila.gov/2025-06-18-philly-extends-deadline-for-relief-program-announces-tax-cuts/", "https://www.pa.gov/agencies/revenue/resources/tax-rates" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "retirement.socialSecurity", "claim": "not-taxed", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for PA identifies itself as a 2025 publication (https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale.", "Year-drift: a confirming source URL for PA identifies itself as a 2025 publication (https://www.phila.gov/2025-06-18-philly-extends-deadline-for-relief-program-announces-tax-cuts/), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "RI", "name": "Rhode Island", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 11200, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Standard deduction phases out at higher modified federal AGI; this row stores the base amount only." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0375 }, { "floor": 82050, "rate": 0.0475 }, { "floor": 186450, "rate": 0.0599 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 22400, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Standard deduction phases out at higher modified federal AGI; this row stores the base amount only." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0375 }, { "floor": 82050, "rate": 0.0475 }, { "floor": 186450, "rate": 0.0599 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in Rhode Island Division of Taxation individual income-tax guidance during this pass.", "source": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "partial", "note": "Partially. Federally taxable Social Security benefits are initially included through Rhode Island's federal adjusted-gross-income starting point, but qualifying taxpayers may claim a modification subject to age, filing-status, and income requirements." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": true, "socialSecurity": { "classification": "partial", "note": "Partially. Federally taxable Social Security benefits are initially included through Rhode Island's federal adjusted-gross-income starting point, but qualifying taxpayers may claim a modification subject to age, filing-status, and income requirements." }, "treatment": "partial", "note": "Rhode Island generally includes federally taxable retirement income but provides separate modifications for qualifying Social Security benefits and qualifying pension, annuity, 401(k), and similar retirement income. Eligibility and the allowable modification depend on statutory age, filing-status, and income limitations.", "exclusion": { "maxAmount": 50000, "ageThreshold": null, "appliesTo": [ "Social Security", "pension income", "401(k)", "403(b)", "annuity income", "federal Thrift Savings Plan", "state and local government pensions" ], "note": "Rhode Island states an age RULE, not a number: ADV 2025-22 requires that the taxpayer \"has reached 'full retirement age' as defined by the Social Security Administration\". That age depends on year of birth (67 only for those born 1960 or later), so this row carries the rule rather than a single figure. The $50,000 modification limit is given under the advisory's \"following items are for the 2025 Tax Year\" heading; confirm the 2026 limit and income thresholds before applying. CFA review required.", "cfaReview": true, "ageThresholdRule": "ssa-full-retirement-age" } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 2, "primarySourcesReached": 0, "confirmedChecks": 10, "totalChecks": 11, "citedSources": [ "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf" ], "unresolved": [ { "field": "retirement.socialSecurity", "claim": "partial", "outcome": "source-unreachable", "reason": "all cited primary sources unreachable: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf (http-403); https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf (http-403)" } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "SC", "name": "South Carolina", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://dor.sc.gov/news/information-about-h-4216", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://dor.sc.gov/news/information-about-h-4216", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://dor.sc.gov/news/information-about-h-4216", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$15,000 is unresolved: every cited primary source was reachable but none states this figure in a substantiating context The listed amount is the maximum South Carolina Income Adjusted Deduction for the filing status ($15,000 single/married-filing-separately; $22,500 head of household; $30,000 married filing jointly or surviving spouse). The deduction may be reduced based on income under the statutory formula." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0199 }, { "floor": 30000, "rate": 0.0521 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://dor.sc.gov/news/information-about-h-4216", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://dor.sc.gov/news/information-about-h-4216", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$30,000 is unresolved: every cited primary source was reachable but none states this figure in a substantiating context The listed amount is the maximum South Carolina Income Adjusted Deduction for the filing status ($15,000 single/married-filing-separately; $22,500 head of household; $30,000 married filing jointly or surviving spouse). The deduction may be reduced based on income under the statutory formula." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0199 }, { "floor": 30000, "rate": 0.0521 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://dor.sc.gov/news/information-about-h-4216", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "No local individual income tax was identified in SCDOR individual income-tax guidance during this pass.", "source": "https://dor.sc.gov/iit", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://dor.sc.gov/news/information-about-h-4216", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "South Carolina excludes Social Security and Railroad Retirement benefits." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://dor.sc.gov/tax-tips/retirees-lower-your-individual-income-tax-bill-these-five-tips", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "South Carolina excludes Social Security and Railroad Retirement benefits." }, "treatment": "partial", "note": "South Carolina excludes Social Security and Railroad Retirement benefits. It also provides limited retirement-income and age-65 deductions and fully excludes qualifying military retirement income. Deduction amounts and coordination rules depend on age, income type, and other deductions claimed.", "exclusion": { "maxAmount": 15000, "ageThreshold": 65, "appliesTo": [ "Social Security", "Railroad Retirement benefits", "qualified retirement income", "military retirement pay", "reserve and National Guard retirement income", "age 65 and older income deduction" ], "note": "SCDOR says qualifying retirement income deduction is up to $3,000 before age 65 and $10,000 at age 65+, with a separate age 65+ deduction up to $15,000 and full military retirement exclusions. CFA review required before applying.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://dor.sc.gov/tax-tips/retirees-lower-your-individual-income-tax-bill-these-five-tips", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://dor.sc.gov/news/information-about-h-4216", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://dor.sc.gov/tax-tips/retirees-lower-your-individual-income-tax-bill-these-five-tips", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 rates, SCIAD amounts (H. 4216)", "url": "https://dor.sc.gov/news/information-about-h-4216", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 3, "primarySourcesReached": 3, "confirmedChecks": 7, "totalChecks": 9, "citedSources": [ "https://dor.sc.gov/news/information-about-h-4216", "https://dor.sc.gov/tax-tips/retirees-lower-your-individual-income-tax-bill-these-five-tips" ], "unresolved": [ { "field": "standardDeduction.marriedJoint", "claim": "$30,000", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.single", "claim": "$15,000", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "SD", "name": "South Dakota", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "verified", "hasStateIncomeTax": { "value": false, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://dor.sd.gov/individuals/taxes/", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "none", "status": "absent-by-law", "source": null }, "filing": { "single": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No state or local individual income tax modeled.", "note": "South Dakota DOR states South Dakota does not impose a state income tax.", "source": "https://dor.sd.gov/individuals/taxes/", "asOf": "2026-06-20" }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://dor.sd.gov/individuals/taxes/", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "South Dakota does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions, and other retirement income are not subject to South Dakota individual income tax." }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://dor.sd.gov/individuals/taxes/", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "South Dakota does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions, and other retirement income are not subject to South Dakota individual income tax." }, "treatment": "none", "note": "South Dakota does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions, and other retirement income are not subject to South Dakota individual income tax.", "exclusion": null }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://dor.sd.gov/individuals/taxes/", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "stateIncomeTaxStatus", "url": "https://dor.sd.gov/individuals/taxes/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 1, "primarySourcesReached": 1, "confirmedChecks": 2, "totalChecks": 2, "citedSources": [ "https://dor.sd.gov/individuals/taxes/" ], "unresolved": [], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "TN", "name": "Tennessee", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "verified", "hasStateIncomeTax": { "value": false, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "none", "status": "absent-by-law", "source": null }, "filing": { "single": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No state or local individual income tax modeled.", "note": "Tennessee DOR says the Hall income tax was fully repealed for tax years beginning January 1, 2021.", "source": "https://www.tn.gov/revenue/taxes/hall-income-tax.html", "asOf": "2026-06-20" }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Tennessee does not impose a state individual income tax. Social Security benefits, pensions, IRA distributions, and other retirement income are therefore not subject to Tennessee individual income tax." }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Tennessee does not impose a state individual income tax. Social Security benefits, pensions, IRA distributions, and other retirement income are therefore not subject to Tennessee individual income tax." }, "treatment": "none", "note": "Tennessee does not impose a state individual income tax. Social Security benefits, pensions, IRA distributions, and other retirement income are therefore not subject to Tennessee individual income tax.", "exclusion": null }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "stateIncomeTaxStatus", "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 1, "primarySourcesReached": 0, "confirmedChecks": 2, "totalChecks": 2, "citedSources": [ "https://www.tn.gov/revenue/taxes/hall-income-tax.html" ], "unresolved": [], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "TX", "name": "Texas", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "verified", "hasStateIncomeTax": { "value": false, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "none", "status": "absent-by-law", "source": null }, "filing": { "single": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No state or local individual income tax modeled.", "note": "Texas Comptroller materials state Texas has no state income tax.", "source": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/", "asOf": "2026-06-20" }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Texas does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions, and other retirement income are not subject to Texas individual income tax." }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Texas does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions, and other retirement income are not subject to Texas individual income tax." }, "treatment": "none", "note": "Texas does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions, and other retirement income are not subject to Texas individual income tax.", "exclusion": null }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "stateIncomeTaxStatus", "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 1, "primarySourcesReached": 1, "confirmedChecks": 2, "totalChecks": 2, "citedSources": [ "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/" ], "unresolved": [], "derived": [], "caveats": [ "Year-drift: a confirming source URL for TX identifies itself as a 2025 publication (https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "UT", "name": "Utah", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "flat", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction, retirement.exclusion", "url": "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: not substantiated by the reachable cited primary sources; unreachable: https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf (http-404) Utah generally incorporates the taxpayer's federal standard or itemized deduction into its state calculation rather than providing a wholly separate conventional state standard deduction. Utah also provides a nonrefundable taxpayer credit subject to income-based phaseout." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0445 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction, retirement.exclusion", "url": "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$0 (no standard deduction) is unresolved: not substantiated by the reachable cited primary sources; unreachable: https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf (http-404) Utah generally incorporates the taxpayer's federal standard or itemized deduction into its state calculation rather than providing a wholly separate conventional state standard deduction. Utah also provides a nonrefundable taxpayer credit subject to income-based phaseout." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0445 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "Utah's statewide individual income-tax rate is modeled from enrolled S.B. 60; no separate local individual income tax was identified in the official pass.", "source": "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "partial", "note": "Partially. Utah includes federally taxable Social Security benefits in the state tax base but provides a nonrefundable credit equal to the Utah tax attributable to those benefits, subject to income-based phaseout: for 2026 the credit is reduced by $0.025 for each dollar of modified adjusted gross income exceeding $45,000 (married filing separately), $54,000 (single) or $90,000 (head of household and joint) — Utah Code § 59-10-1042, effective January 1, 2026." }, "status": "source-unavailable", "source": { "field": "standardDeduction, retirement.exclusion", "url": "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": true, "socialSecurity": { "classification": "partial", "note": "Partially. Utah includes federally taxable Social Security benefits in the state tax base but provides a nonrefundable credit equal to the Utah tax attributable to those benefits, subject to income-based phaseout: for 2026 the credit is reduced by $0.025 for each dollar of modified adjusted gross income exceeding $45,000 (married filing separately), $54,000 (single) or $90,000 (head of household and joint) — Utah Code § 59-10-1042, effective January 1, 2026." }, "treatment": "partial", "note": "Utah generally taxes pension, annuity, IRA, and other retirement-plan distributions to the extent included in state taxable income. A nonrefundable credit may offset tax on qualifying Social Security benefits, subject to filing-status and income limitations.", "exclusion": { "maxAmount": null, "ageThreshold": 65, "appliesTo": [ "Social Security benefits credit", "retirement credit", "military retirement credit", "Railroad Retirement income", "previously-taxed retirement income" ], "note": "Official TC-40 instructions list retirement-related credits and subtractions, but they do not reduce cleanly to a single v3 exclusion amount. CFA review and 2026 confirmation required before applying.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "standardDeduction, retirement.exclusion", "url": "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction, retirement.exclusion", "url": "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 rate 4.45% (S.B. 60, 2026 G.S.)", "url": "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "Social Security credit phaseout (§ 59-10-1042, eff. 1/1/2026)", "url": "https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S1042_2026010120250507.pdf", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 3, "confirmedChecks": 2, "totalChecks": 6, "citedSources": [ "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "65", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf (http-404)" }, { "field": "retirement.socialSecurity", "claim": "partial", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf (http-404)" }, { "field": "standardDeduction.marriedJoint", "claim": "$0 (no standard deduction)", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf (http-404)" }, { "field": "standardDeduction.single", "claim": "$0 (no standard deduction)", "outcome": "source-unreachable", "reason": "not substantiated by the reachable cited primary sources; unreachable: https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf (http-404)" } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "VT", "name": "Vermont", "asOfYear": 2026, "publicationStatus": "pending-final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$7,650 is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Tax year 2025 amount (latest published): $7,650 single, plus $1,250 per federal standard-deduction box checked (age 65+/blind). Confirm the 2026 amount when the 2026 IN-111 instructions publish." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0335 }, { "floor": 49400, "rate": 0.066 }, { "floor": 119700, "rate": 0.076 }, { "floor": 249700, "rate": 0.0875 } ], "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$15,300 is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Tax year 2025 amount (latest published): $15,300 married filing jointly, plus $1,250 per federal standard-deduction box checked. Confirm the 2026 amount when the 2026 IN-111 instructions publish." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.0335 }, { "floor": 82500, "rate": 0.066 }, { "floor": 199450, "rate": 0.076 }, { "floor": 304000, "rate": 0.0875 } ], "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled from extracted sources.", "note": "source not extractable - needs manual pull; official Vermont income-tax source could not be fetched during this pass.", "source": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "asOf": "2026-06-20" }, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "partial", "note": "Vermont excludes all or a portion of federally taxable Social Security benefits for qualifying taxpayers, subject to statutory income limitations and phaseout rules based upon filing status and adjusted gross income." }, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": true, "socialSecurity": { "classification": "partial", "note": "Vermont excludes all or a portion of federally taxable Social Security benefits for qualifying taxpayers, subject to statutory income limitations and phaseout rules based upon filing status and adjusted gross income." }, "treatment": "partial", "note": "Vermont provides limited exclusions and adjustments for certain qualifying retirement income. Pension, IRA, annuity, and other retirement distributions generally remain taxable unless a specific statutory exclusion applies.", "exclusion": null }, "status": "pending-final-2026", "source": { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction, retirement.exclusion", "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "brackets, standard deduction (2025 Vermont Rate Schedules — latest published)", "url": "https://tax.vermont.gov/sites/tax/files/documents/TaxRateSched-2025.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "standard deduction, exemptions (2025 IN-111 instructions)", "url": "https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf", "asOf": "2026-08-05", "type": "official-dor" }, { "field": "2026 withholding tables (GB-1210-2026)", "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 4, "confirmedChecks": 10, "totalChecks": 13, "citedSources": [ "https://tax.vermont.gov/sites/tax/files/documents/TaxRateSched-2025.pdf" ], "unresolved": [ { "field": "retirement.socialSecurity", "claim": "partial", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.single", "claim": "$7,650", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.marriedJoint", "claim": "$15,300", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for VT identifies itself as a 2025 publication (https://tax.vermont.gov/sites/tax/files/documents/TaxRateSched-2025.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": { "status": "pending-final-2026", "basis": "Tax year 2025 Vermont Rate Schedules and 2025 IN-111 instructions (latest published return-year figures). The 2026 GB-1210 withholding tables exist but do not carry the return-year schedule.", "confirm": "2026 Vermont Rate Schedules (TaxRateSched-2026) and 2026 Form IN-111 instructions", "expected": "typically December 2026 - January 2027" } }, { "datasetVersion": "2026.v10", "code": "VA", "name": "Virginia", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 8750, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Virginia's elevated standard deduction ($8,750 single / $17,500 married filing jointly) applies through tax year 2026 under the current appropriation act. Confirm the listed amounts against final Department of Taxation guidance for tax year 2026 before publication." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.02 }, { "floor": 3000, "rate": 0.03 }, { "floor": 5000, "rate": 0.05 }, { "floor": 17000, "rate": 0.0575 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 17500, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "Virginia's elevated standard deduction ($8,750 single / $17,500 married filing jointly) applies through tax year 2026 under the current appropriation act. Confirm the listed amounts against final Department of Taxation guidance for tax year 2026 before publication." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.02 }, { "floor": 3000, "rate": 0.03 }, { "floor": 5000, "rate": 0.05 }, { "floor": 17000, "rate": 0.0575 } ], "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "Virginia Tax resident instructions provide a statewide income-tax schedule; no separate local individual income tax was identified in the official pass.", "source": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets, standardDeduction", "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Virginia excludes Social Security benefits from state taxation." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.tax.virginia.gov/subtractions", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Virginia excludes Social Security benefits from state taxation." }, "treatment": "partial", "note": "Virginia excludes Social Security benefits from state taxation and provides several retirement-related deductions, including military retirement deductions (significantly expanded in recent years) and age-based retirement subtractions for qualifying taxpayers. Other retirement income generally remains taxable unless a specific subtraction applies.", "exclusion": { "maxAmount": 12000, "ageThreshold": 65, "appliesTo": [ "Social Security", "Tier 1 Railroad Retirement", "age deduction for taxpayers age 65 and over", "Tier 2 and other Railroad Retirement benefits", "qualified military retirement benefits" ], "note": "The $12,000 age deduction is birthdate- and income-limited for many taxpayers; Virginia also provides separate Social Security, Railroad Retirement, and military-benefit subtractions. CFA review required before applying.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.tax.virginia.gov/subtractions", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets, standardDeduction", "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://www.tax.virginia.gov/deductions", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.tax.virginia.gov/subtractions", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.treatment", "url": "https://www.tax.virginia.gov/news/virginia-taxes-and-your-retirement", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 4, "confirmedChecks": 12, "totalChecks": 13, "citedSources": [ "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf", "https://www.tax.virginia.gov/news/virginia-taxes-and-your-retirement" ], "unresolved": [ { "field": "retirement.exclusion.maxAmount", "claim": "$12,000", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for VA identifies itself as a 2025 publication (https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "WA", "name": "Washington", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "verified", "hasStateIncomeTax": { "value": false, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://dor.wa.gov/education/industry-guides/financial-institutions/income-tax", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "none", "status": "absent-by-law", "source": null }, "filing": { "single": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "absent-by-law", "source": null }, "rateSchedule": { "value": null, "status": "absent-by-law", "source": null } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No state or local individual income tax modeled.", "note": "Washington DOR says Washington does not have a personal income tax.", "source": "https://dor.wa.gov/education/industry-guides/financial-institutions/income-tax", "asOf": "2026-06-20" }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://dor.wa.gov/education/industry-guides/financial-institutions/income-tax", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Because Washington imposes no individual wage income tax, Social Security benefits, pensions, IRA distributions, and other retirement income are generally not subject to Washington individual income tax." }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://dor.wa.gov/education/industry-guides/financial-institutions/income-tax", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Because Washington imposes no individual wage income tax, Social Security benefits, pensions, IRA distributions, and other retirement income are generally not subject to Washington individual income tax." }, "treatment": "none", "note": "Because Washington imposes no individual wage income tax, Social Security benefits, pensions, IRA distributions, and other retirement income are generally not subject to Washington individual income tax.", "exclusion": null }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://dor.wa.gov/education/industry-guides/financial-institutions/income-tax", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "stateIncomeTaxStatus", "url": "https://dor.wa.gov/education/industry-guides/financial-institutions/income-tax", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "stateIncomeTaxStatus", "url": "https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6346-S.E%20SBR%20FBR%2026.pdf", "asOf": "2026-08-09", "type": "official-legislature" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 1, "primarySourcesReached": 1, "confirmedChecks": 2, "totalChecks": 2, "citedSources": [ "https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6346-S.E%20SBR%20FBR%2026.pdf" ], "unresolved": [], "derived": [], "caveats": [ "Future change checked 2026-08-10: Washington DOR says Chapter 238's new income tax only applies to income earned in 2028 (collected in 2029) and thereafter; Session Law §201 begins it on 2028-01-01. 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Other retirement income generally remains taxable unless a statutory subtraction applies.", "exclusion": { "maxAmount": 8000, "ageThreshold": 65, "alsoIfDisabled": true, "appliesTo": [ "Social Security benefits modification", "senior citizen modification", "certified disability modification", "public retirement modifications" ], "note": "Tax Division materials describe a 100% Social Security decreasing modification for tax year 2026 and an $8,000 senior-citizen/disability modification, but stacking and eligibility require CFA review.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "2026 rate cut (Tax Division: 2026 Income Tax Rate Cut)", "url": "https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 3, "primarySourcesReached": 3, "confirmedChecks": 12, "totalChecks": 15, "citedSources": [ "https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx", "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx" ], "unresolved": [ { "field": "retirement.exclusion.maxAmount", "claim": "$8,000", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.marriedJoint", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.single", "claim": "$0 (no standard deduction)", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "WI", "name": "Wisconsin", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-ES-Inst.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$13,560 is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Wisconsin's standard deduction varies based upon filing status and Wisconsin income. The amount listed represents the maximum deduction before statutory income-based reductions apply." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.035 }, { "floor": 14680, "rate": 0.044 }, { "floor": 50480, "rate": 0.053 }, { "floor": 323290, "rate": 0.0765 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": null, "status": "source-unavailable", "source": { "field": "standardDeduction", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-ES-Inst.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "$25,110 is unresolved: every cited primary source was reachable but none states this figure in a substantiating context Wisconsin's standard deduction varies based upon filing status and Wisconsin income. The amount listed represents the maximum deduction before statutory income-based reductions apply." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.035 }, { "floor": 19580, "rate": 0.044 }, { "floor": 67300, "rate": 0.053 }, { "floor": 431060, "rate": 0.0765 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No local individual income tax modeled.", "note": "Wisconsin DOR individual rate materials provide statewide tax rates; no separate local individual income tax was identified in the official pass.", "source": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "Wisconsin excludes Social Security benefits from state taxation." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-Inst.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Wisconsin excludes Social Security benefits from state taxation." }, "treatment": "partial", "note": "Wisconsin excludes Social Security benefits and Railroad Retirement benefits from state taxation. Certain military retirement benefits and qualifying Wisconsin retirement-system benefits may also qualify for favorable treatment. Other pension, IRA, annuity, and retirement-plan distributions generally remain taxable unless a specific statutory exclusion applies.", "exclusion": { "maxAmount": 24000, "ageThreshold": 67, "appliesTo": [ "Social Security", "qualified retirement income subtraction", "IRA distributions", "military retirement", "Railroad Retirement", "pre-1964 government retirement systems" ], "note": "Schedule SB instructions describe a retirement income subtraction up to $24,000 per qualifying taxpayer age 67+ and other retirement exclusions; 2026 confirmation and CFA review required before applying.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-Inst.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-ES-Inst.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-Inst.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 3, "primarySourcesReached": 3, "confirmedChecks": 12, "totalChecks": 15, "citedSources": [ "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-Inst.pdf", "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "67", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.single", "claim": "$13,560", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" }, { "field": "standardDeduction.marriedJoint", "claim": "$25,110", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for WI identifies itself as a 2025 publication (https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-Inst.pdf), while these figures are presented for tax year 2026. 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Accordingly, Social Security benefits, pensions, IRA distributions, and other retirement income are not subject to Wyoming individual income tax." }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://revenue.wyo.gov/", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "Wyoming does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions, and other retirement income are not subject to Wyoming individual income tax." }, "treatment": "none", "note": "Wyoming does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions, and other retirement income are not subject to Wyoming individual income tax.", "exclusion": null }, "status": "verified", "source": { "field": "stateIncomeTaxStatus", "url": "https://revenue.wyo.gov/", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "stateIncomeTaxStatus", "url": "https://revenue.wyo.gov/", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "hasStateIncomeTax", "url": "https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf", "asOf": "2026-08-08", "type": "official-legislature" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 1, "primarySourcesReached": 1, "confirmedChecks": 2, "totalChecks": 2, "citedSources": [ "https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf" ], "unresolved": [], "derived": [], "caveats": [], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null }, { "datasetVersion": "2026.v10", "code": "DC", "name": "District of Columbia", "asOfYear": 2026, "publicationStatus": "final-2026", "verifyStatus": "source-unavailable", "hasStateIncomeTax": { "value": true, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates", "asOf": "2026-06-20", "type": "official-dor" } }, "structure": { "value": "graduated", "status": "source-unavailable", "source": { "field": "brackets", "url": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates", "asOf": "2026-06-20", "type": "official-dor" } }, "filing": { "single": { "standardDeduction": { "value": 16100, "status": "source-unavailable", "source": { "field": "standardDeduction, brackets", "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "DC OTR 2026 D-40ES booklet gives a 2026 standard deduction of $16,100 for single filers, married/registered domestic partners filing separately, and dependents." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.04 }, { "floor": 10000, "rate": 0.06 }, { "floor": 40000, "rate": 0.065 }, { "floor": 60000, "rate": 0.085 }, { "floor": 250000, "rate": 0.0925 }, { "floor": 500000, "rate": 0.0975 }, { "floor": 1000000, "rate": 0.1075 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates", "asOf": "2026-06-20", "type": "official-dor" } } }, "marriedJoint": { "standardDeduction": { "value": 32200, "status": "source-unavailable", "source": { "field": "standardDeduction, brackets", "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf", "asOf": "2026-06-20", "type": "official-dor" }, "note": "DC OTR 2026 D-40ES booklet gives a 2026 standard deduction of $32,200 for married/registered domestic partners filing jointly, qualifying widow(er), and same-return separate filers." }, "rateSchedule": { "value": [ { "floor": 0, "rate": 0.04 }, { "floor": 10000, "rate": 0.06 }, { "floor": 40000, "rate": 0.065 }, { "floor": 60000, "rate": 0.085 }, { "floor": 250000, "rate": 0.0925 }, { "floor": 500000, "rate": 0.0975 }, { "floor": 1000000, "rate": 0.1075 } ], "status": "source-unavailable", "source": { "field": "brackets", "url": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates", "asOf": "2026-06-20", "type": "official-dor" } } } }, "localIncomeTax": { "value": { "applies": false, "rangeMin": 0, "rangeMax": 0, "typical": 0, "appliesTo": "No separate local income tax; DC is modeled as the income-tax jurisdiction.", "note": "DC OTR provides a District income-tax schedule; no additional local income tax is modeled separately.", "source": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates", "asOf": "2026-06-20" }, "status": "source-unavailable", "source": { "field": "brackets", "url": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates", "asOf": "2026-06-20", "type": "official-dor" } }, "retirement": { "socialSecurity": { "value": { "classification": "not-taxed", "note": "The District excludes Social Security benefits from taxable income." }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_030526_v1.0.pdf", "asOf": "2026-06-20", "type": "official-dor" } }, "treatment": { "value": { "socialSecurityTaxed": false, "socialSecurity": { "classification": "not-taxed", "note": "The District excludes Social Security benefits from taxable income." }, "treatment": "partial", "note": "The District excludes Social Security benefits from taxable income. Most private pension, annuity, IRA and other retirement-plan distributions are generally taxable unless a specific exclusion applies.", "exclusion": { "maxAmount": null, "ageThreshold": 0, "appliesTo": [ "Social Security", "Tier 1 Railroad Retirement", "DC and federal government survivor benefits" ], "note": "Official D-40 instructions include a subtraction for taxable Social Security and Tier 1 Railroad Retirement and a survivor-benefit line for qualifying annuitant survivors age 62+; ordinary retirement income treatment needs CFA review before applying any exclusion.", "cfaReview": true } }, "status": "source-unavailable", "source": { "field": "retirement.exclusion", "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_030526_v1.0.pdf", "asOf": "2026-06-20", "type": "official-dor" } } }, "primarySources": [ { "field": "brackets", "url": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "standardDeduction, brackets", "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "retirement.exclusion", "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_030526_v1.0.pdf", "asOf": "2026-06-20", "type": "official-dor" }, { "field": "bracket cross-check", "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "asOf": "2026", "type": "secondary" }, { "field": "brackets, standardDeduction (2026 D-40ES)", "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf", "asOf": "2026-08-05", "type": "official-dor" } ], "verification": { "checkedAt": "2026-08-10", "checkedBy": "AdvisorWorld engineering — uniform schedule-scope verification pass", "workOrder": "AW-WO-TAX-V10-UNIFORM-SCHEDULES-2026-08-10", "method": "Each material figure on this row checked against the official primary source cited on this row; uniform rate-schedule scope is separately receipted where used.", "primarySourcesCited": 4, "primarySourcesReached": 4, "confirmedChecks": 16, "totalChecks": 18, "citedSources": [ "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates", "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf" ], "unresolved": [ { "field": "retirement.exclusion.ageThreshold", "claim": "0", "outcome": "source-silent", "reason": "ageThreshold 0 asserts there is no age requirement. No revenue department publishes a statement that an age test does not exist, so this cannot be confirmed from a source and is recorded unconfirmed rather than assumed." }, { "field": "retirement.socialSecurity", "claim": "not-taxed", "outcome": "source-silent", "reason": "every cited primary source was reachable but none states this figure in a substantiating context" } ], "derived": [], "caveats": [ "Year-drift: a confirming source URL for DC identifies itself as a 2025 publication (https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_030526_v1.0.pdf), while these figures are presented for tax year 2026. Detected from the URL only — it is a flag to re-read the document, not a finding that the figure is stale." ], "recordRef": "docs/reviews/income-dataset/2026-08-10-v10-verification-record.json", "recordSha256": "0fa9d5c28696777c10529d3aedd1e70dd5b720c298a8ad59882dbf051bbe8784" }, "provisional": null } ]