Tax-rule review log
This log records editorial rule checks and calculation changes. A checked source does not establish an individual’s eligibility or replace a complete tax return.
October 21, 2026
- Alabama: reviewed 2026 scoped model. Alabama January 2026 employer formula with entered actual-federal-withholding assumption (default $0) + separate federal annual-tax average. Supported S/M/H certificate status follows the filing choice; zero-status, MFS and special exclusions are not modeled. Sources and review notes.
- Alaska: reviewed 2026 scoped model. Alaska ordinary employee wages: no state personal wage-income tax modeled; federal annual-tax average. Other state payroll programs, employer charges, local obligations, cross-border income and personal exemptions require separate review. Explicitly excludes Alaska employee unemployment insurance. Sources and review notes.
- Arizona: reviewed 2026 scoped model. Arizona current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Arkansas: reviewed 2026 scoped model. Arkansas current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- California: reviewed 2026 scoped model. Federal annual-tax average + CA Method B withholding + SDI; not final CA tax or an employer pay stub. Sources and review notes.
- Colorado: reviewed 2026 scoped model. Colorado current-method state wage treatment + federal annual-tax average. Not a pay stub or final return. Explicitly excludes Colorado FAMLI and local occupational taxes. Sources and review notes.
- Connecticut: reviewed 2026 scoped model. Connecticut 2026 Circular CT codes F/C/B only; married assumes one earner. Full exemption/add-back/recapture/credit sequence + federal annual-tax average. Excludes Paid Leave, code D, certificate additions/reductions and nonresident allocation. Sources and review notes.
- Delaware: reviewed 2026 scoped model. Delaware current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Florida: reviewed 2026 scoped model. Annual federal/state planning estimate; see page-specific exclusions. Sources and review notes.
- Georgia: reviewed 2026 scoped model. Federal annual-tax average + current Georgia withholding tables; not final GA annual tax. Georgia overtime/tip return subtractions are not applied. Sources and review notes.
- Hawaii: reviewed 2026 scoped model. Hawaii 2026 Booklet A annualized ordinary-wage withholding + federal annual-tax average. Excludes certified-disabled-person treatment, employee TDI, supplemental pay and final-return adjustments. Sources and review notes.
- Idaho: reviewed 2026 scoped model. Idaho current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Illinois: reviewed 2026 scoped model. Illinois current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Indiana: reviewed 2026 scoped model. Indiana current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Iowa: reviewed 2026 scoped model. Iowa 2026 current withholding formula; married comparison assumes one earner. Federal annual-tax average. Two-earner certificate elections, additional withholding and return credits excluded. Sources and review notes.
- Kansas: reviewed 2026 scoped model. Kansas current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Kentucky: reviewed 2026 scoped model. Kentucky current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Louisiana: reviewed 2026 scoped model. Louisiana current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Maine: reviewed 2026 scoped model. Maine current 2026 withholding method + federal annual-tax average. Eligible certificate counts only; state PFML, extra withholding and final-return adjustments excluded. Sources and review notes.
- Maryland: reviewed 2026 scoped model. Maryland 2026 employer percentage method: STATE ONLY, derived from official combined tables with county percentage removed, + federal annual-tax average. County/local taxes and special MW507 adjustments excluded. Sources and review notes.
- Massachusetts: reviewed 2026 scoped model. Massachusetts current-method state wage treatment + federal annual-tax average. Not a pay stub or final return. Explicitly excludes Massachusetts PFML and supplemental-wage methods. Sources and review notes.
- Michigan: reviewed 2026 scoped model. Michigan current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Minnesota: reviewed 2026 scoped model. Minnesota current-method state wage treatment + federal annual-tax average. Not a pay stub or final return. Explicitly excludes Minnesota Paid Leave contributions. Sources and review notes.
- Mississippi: reviewed 2026 scoped model. Mississippi current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Missouri: reviewed 2026 scoped model. Missouri 2026 ordinary-wage withholding; married assumes a nonworking spouse. Federal annual-tax average. Local earnings taxes, extra certificate amounts and final-return adjustments excluded. Sources and review notes.
- Montana: reviewed 2026 scoped model. Montana annualized withholding schedule; married assumes one earner. Federal annual-tax average, nearest-dollar state period rounding. Not a multi-job certificate calculation or final return. Sources and review notes.
- Nebraska: reviewed 2026 scoped model. Nebraska current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Nevada: reviewed 2026 scoped model. Nevada ordinary employee wages: no state personal wage-income tax modeled; federal annual-tax average. Other state payroll programs, employer charges, local obligations, cross-border income and personal exemptions require separate review. Sources and review notes.
- New Hampshire: reviewed 2026 scoped model. New Hampshire ordinary employee wages: no state personal wage-income tax modeled; federal annual-tax average. Other state payroll programs, employer charges, local obligations, cross-border income and personal exemptions require separate review. Sources and review notes.
- New Jersey: reviewed 2026 scoped model. New Jersey NJ-WT tables A/B; traditional 401(k) only. Health/HSA require confirmed NJ wages. Federal annual-tax average. Excludes optional C/D/E, UI/DI/FLI, reciprocity and annual-return adjustments. Sources and review notes.
- New Mexico: reviewed 2026 scoped model. New Mexico current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- New York: reviewed 2026 scoped model. New York 2026 NYS-50-T-NYS methods II/III, state only + federal annual-tax average. NYC/Yonkers tax, PFL/disability, extra certificate amounts and nonresident allocation excluded. Sources and review notes.
- North Carolina: reviewed 2026 scoped model. North Carolina current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- North Dakota: reviewed 2026 scoped model. North Dakota current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Ohio: reviewed 2026 scoped model. Ohio current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Oklahoma: reviewed 2026 scoped model. Oklahoma current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Oregon: reviewed 2026 scoped model. Oregon 2026 computer formula with actual-federal-withholding assumption (default $0) or published 8% no-certificate method + federal annual-tax average. Negative-base certificate cases, transit tax, Paid Leave and local taxes excluded. Sources and review notes.
- Pennsylvania: reviewed 2026 scoped model. Before local EIT, LST and Philadelphia Wage Tax. Ordinary PA UC-covered employment; no Tax Forgiveness or other state credits. Actual withholding can differ. Sources and review notes.
- Rhode Island: reviewed 2026 scoped model. Rhode Island current-method state wage treatment + federal annual-tax average. Not a pay stub or final return. Explicitly excludes Rhode Island TDI. Sources and review notes.
- South Carolina: reviewed 2026 scoped model. South Carolina current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- South Dakota: reviewed 2026 scoped model. South Dakota ordinary employee wages: no state personal wage-income tax modeled; federal annual-tax average. Other state payroll programs, employer charges, local obligations, cross-border income and personal exemptions require separate review. Sources and review notes.
- Tennessee: reviewed 2026 scoped model. Tennessee ordinary employee wages: no state personal wage-income tax modeled; federal annual-tax average. Other state payroll programs, employer charges, local obligations, cross-border income and personal exemptions require separate review. Sources and review notes.
- Texas: reviewed 2026 scoped model. Annual federal/state planning estimate; see page-specific exclusions. Sources and review notes.
- Utah: reviewed 2026 scoped model. Utah current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Vermont: reviewed 2026 scoped model. Vermont current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Virginia: reviewed 2026 scoped model. Annual federal/state planning estimate; see page-specific exclusions. Sources and review notes.
- District of Columbia: reviewed 2026 scoped model. DC resident wages only: reviewed NFC withholding method, original effective period in 2022, plus federal annual-tax average. Not a D-40 return or a nonresident commuter calculation. Sources and review notes.
- Washington: reviewed 2026 scoped model. Washington ordinary employee wages: no state personal wage-income tax modeled; federal annual-tax average. Other state payroll programs, employer charges, local obligations, cross-border income and personal exemptions require separate review. Explicitly excludes Washington Paid Leave and WA Cares contributions. Sources and review notes.
- West Virginia: reviewed 2026 scoped model. West Virginia optional one-earner/one-job withholding schedule only + federal annual-tax average. Two earners, multiple jobs, final-return adjustments and local charges are excluded. Sources and review notes.
- Wisconsin: reviewed 2026 scoped model. Wisconsin current-method withholding + federal annual-tax average. Not final return liability or a pay stub. Local taxes and unmodeled state disability/leave contributions are excluded. Sources and review notes.
- Wyoming: reviewed 2026 scoped model. Wyoming ordinary employee wages: no state personal wage-income tax modeled; federal annual-tax average. Other state payroll programs, employer charges, local obligations, cross-border income and personal exemptions require separate review. Sources and review notes.
2026 federal overtime/tips tool: separated qualified premium/tip deductions from FICA and ordinary overtime wages; current source notes and supported circumstances are displayed on the tool.
New scoped payroll tools
Bonus withholding calculator: eligible flat supplemental method, Social Security cap and employer Additional Medicare threshold. Local payroll tool: Philadelphia half-year rates, NYC resident withholding and Denver monthly employee OPT. Reviewed October 21, 2026; see the individual sources and exclusions.
Other calculations
Other calculators keep their own rate versions and source-check status. A site-wide test run is not a replacement for an unfinished jurisdiction review. New reviews are added here after their evidence and reference tests are complete.