# US Net Salary Calculator – Specification (Tax Years 2024, 2025 & 2026)

## Overview
Calculate net take-home pay for US employees across Federal + 50 States + DC + major local jurisdictions for tax years 2024, 2025 and 2026 (user selectable).

## Tax Years
- **2024**: January 1, 2024 – December 31, 2024 (Filing deadline: April 15, 2025)
- **2025**: January 1, 2025 – December 31, 2025 (Filing deadline: April 15, 2026)
- **2026**: January 1, 2026 – December 31, 2026 (Filing deadline: April 15, 2027)

## Data Sources (All Official Government)

### Federal
| Component | Source | URL |
|-----------|--------|-----|
| 2024 Tax Brackets & Deductions | IRS Rev. Proc. 2023-34 | https://www.irs.gov/pub/irs-drop/rp-23-34.pdf |
| 2025 Tax Brackets & Deductions | IRS Rev. Proc. 2024-40 | https://www.irs.gov/pub/irs-drop/rp-24-40.pdf |
| 2026 Tax Brackets & Deductions | IRS Rev. Proc. 2025-32 | https://www.irs.gov/pub/irs-drop/rp-25-32.pdf |
| Social Security Wage Base | SSA.gov | https://www.ssa.gov/OACT/COLA/cbb.html |
| Medicare Tax Rates | SSA.gov | https://www.ssa.gov/OACT/ProgData/taxRates.html |
| Additional Medicare Tax | IRS Topic 560 | https://www.irs.gov/taxtopics/tc560 |
| Retirement Limits (401k/IRA) | IRS Newsroom | https://www.irs.gov/newsroom/irs-announces-2024-pension-plan-limit-increases |
| HSA/FSA Limits | IRS Rev. Procs 2023-34 / 2024-40 / 2025-32 | https://www.irs.gov/pub/irs-drop/rp-23-34.pdf |
| CTC/EITC/AMT/Kiddie Tax | IRS Rev. Procs 2023-34 / 2024-40 / 2025-32 | https://www.irs.gov/pub/irs-drop/rp-23-34.pdf |

### State (51 Jurisdictions)
Each state uses its official Dept of Revenue / Franchise Tax Board / Dept of Taxation website. See `state_revenue_departments.json` for complete list of 51 official URLs.

**Key State Sources:**
- CA: FTB.ca.gov | NY: tax.ny.gov | NJ: nj.gov/treasury/taxation | IL: tax.illinois.gov
- PA: revenue.pa.gov | OH: tax.ohio.gov | MI: michigan.gov/taxes | VA: tax.virginia.gov
- WA: dor.wa.gov | TX: comptroller.texas.gov | FL: floridarevenue.com | etc.

### Local Taxes
| Jurisdiction | Source |
|--------------|--------|
| NYC Personal Income Tax | https://www.nyc.gov/site/finance/taxes/city-personal-income-tax.page |
| Philadelphia Wage Tax | https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/ |
| Ohio RITA | https://ritaohio.com/ |
| Michigan Cities (Detroit, GR) | https://detroitmi.gov/... / https://www.grandrapidsmi.gov/... |
| Colorado OPT (Denver, Aurora) | https://www.denvergov.org/... |
| Maryland Counties | https://www.marylandtaxes.gov/ |
| Indiana Counties (LIT) | https://www.in.gov/dor/... |
| Kentucky Occupational | https://louisvilleky.gov/... |
| Oregon Transit (TriMet, LTD) | https://trimet.org/ / https://www.ltd.org/ |
| Seattle JumpStart | https://www.seattle.gov/finance |
| San Francisco Payroll | https://sftreasurer.org/ |

---

## Golden Rule Answers

### 1. What are the tax years?
2024 (Jan 1 – Dec 31, 2024), 2025 (Jan 1 – Dec 31, 2025), 2026 (Jan 1 – Dec 31, 2026)

### 2. Federal Income Tax Brackets (2024)

#### Single
| Rate | Range |
|------|-------|
| 10% | $0 – $11,600 |
| 12% | $11,600 – $47,150 |
| 22% | $47,150 – $100,525 |
| 24% | $100,525 – $191,950 |
| 32% | $191,950 – $243,725 |
| 35% | $243,725 – $609,350 |
| 37% | $609,350+ |

#### Married Filing Jointly / QSS
| Rate | Range |
|------|-------|
| 10% | $0 – $23,200 |
| 12% | $23,200 – $94,300 |
| 22% | $94,300 – $201,050 |
| 24% | $201,050 – $383,900 |
| 32% | $383,900 – $487,450 |
| 35% | $487,450 – $731,200 |
| 37% | $731,200+ |

#### Head of Household
| Rate | Range |
|------|-------|
| 10% | $0 – $16,550 |
| 12% | $16,550 – $63,100 |
| 22% | $63,100 – $100,500 |
| 24% | $100,500 – $191,950 |
| 32% | $191,950 – $243,700 |
| 35% | $243,700 – $609,350 |
| 37% | $609,350+ |

#### Married Filing Separately
| Rate | Range |
|------|-------|
| 10% | $0 – $11,600 |
| 12% | $11,600 – $47,150 |
| 22% | $47,150 – $100,525 |
| 24% | $100,525 – $191,950 |
| 32% | $191,950 – $243,725 |
| 35% | $243,725 – $365,600 |
| 37% | $365,600+ |

### 3. Federal Income Tax Brackets (2025)

#### Single
| Rate | Range |
|------|-------|
| 10% | $0 – $11,925 |
| 12% | $11,925 – $48,475 |
| 22% | $48,475 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 |
| 35% | $250,525 – $626,350 |
| 37% | $626,350+ |

#### Married Filing Jointly / QSS
| Rate | Range |
|------|-------|
| 10% | $0 – $23,850 |
| 12% | $23,850 – $96,950 |
| 22% | $96,950 – $206,700 |
| 24% | $206,700 – $394,600 |
| 32% | $394,600 – $501,050 |
| 35% | $501,050 – $751,600 |
| 37% | $751,600+ |

#### Head of Household
| Rate | Range |
|------|-------|
| 10% | $0 – $17,000 |
| 12% | $17,000 – $64,850 |
| 22% | $64,850 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,500 |
| 35% | $250,500 – $626,350 |
| 37% | $626,350+ |

#### Married Filing Separately
| Rate | Range |
|------|-------|
| 10% | $0 – $11,925 |
| 12% | $11,925 – $48,475 |
| 22% | $48,475 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 |
| 35% | $250,525 – $375,800 |
| 37% | $375,800+ |

### 4. Federal Income Tax Brackets (2026)

#### Single
| Rate | Range |
|------|-------|
| 10% | $0 – $12,350 |
| 12% | $12,350 – $50,200 |
| 22% | $50,200 – $107,050 |
| 24% | $107,050 – $204,100 |
| 32% | $204,100 – $259,400 |
| 35% | $259,400 – $650,600 |
| 37% | $650,600+ |

#### Married Filing Jointly / QSS
| Rate | Range |
|------|-------|
| 10% | $0 – $24,700 |
| 12% | $24,700 – $100,400 |
| 22% | $100,400 – $214,100 |
| 24% | $214,100 – $408,200 |
| 32% | $408,200 – $518,800 |
| 35% | $518,800 – $777,200 |
| 37% | $777,200+ |

#### Head of Household
| Rate | Range |
|------|-------|
| 10% | $0 – $17,600 |
| 12% | $17,600 – $67,100 |
| 22% | $67,100 – $107,050 |
| 24% | $107,050 – $204,100 |
| 32% | $204,100 – $259,350 |
| 35% | $259,350 – $650,600 |
| 37% | $650,600+ |

#### Married Filing Separately
| Rate | Range |
|------|-------|
| 10% | $0 – $12,350 |
| 12% | $12,350 – $50,200 |
| 22% | $50,200 – $107,050 |
| 24% | $107,050 – $204,100 |
| 32% | $204,100 – $259,400 |
| 35% | $259,400 – $388,600 |
| 37% | $388,600+ |

### 5. Standard Deduction

| Filing Status | 2024 | 2025 | 2026 |
|---------------|------|------|------|
| Single | $14,600 | $15,000 | $15,500 |
| MFJ / QSS | $29,200 | $30,000 | $31,000 |
| MFS | $14,600 | $15,000 | $15,500 |
| HoH | $21,900 | $22,500 | $23,200 |

**Additional (age 65+ / blind):**
| | 2024 | 2025 | 2026 |
|---|------|------|------|
| Single/HoH/MFS (65+ or blind) | $1,950 | $2,000 | $2,050 |
| MFJ/QSS per spouse (65+ or blind) | $1,550 | $1,600 | $1,650 |

### 6. Personal Exemption
$0 (suspended through 2025 per TCJA)

### 7. FICA Taxes

#### Social Security (OASDI)
| Year | Employee Rate | Employer Rate | Wage Base | Max Employee Tax |
|------|---------------|---------------|-----------|------------------|
| 2024 | 6.2% | 6.2% | $168,600 | $10,453.20 |
| 2025 | 6.2% | 6.2% | $176,100 | $10,918.20 |
| 2026 | 6.2% | 6.2% | $183,000 (est.) | $11,346.00 |

#### Medicare (HI)
| Rate | Wage Base |
|------|-----------|
| 1.45% (employee) / 1.45% (employer) | Unlimited |

#### Additional Medicare Tax (0.9%)
| Filing Status | Threshold |
|---------------|-----------|
| Single / HoH / QSS | $200,000 |
| MFJ | $250,000 |
| MFS | $125,000 |

*Employer withholding threshold: $200,000 (no employer match)*

### 8. Retirement Contribution Limits

| Plan | 2024 | 2025 | 2026 |
|------|------|------|------|
| 401k/403b/457/TSP (elective deferral) | $23,000 | $23,500 | $24,000 |
| Catch-up 50+ | $7,500 | $7,500 | $7,500 |
| Total 50+ | $30,500 | $31,000 | $31,500 |
| Enhanced catch-up 60-63 | N/A | $11,250 | $11,250 |
| Total 60-63 | N/A | $34,750 | $35,250 |
| IRA (Traditional/Roth) | $7,000 | $7,000 | $7,000 |
| IRA Catch-up 50+ | $1,000 | $1,000 | $1,000 |
| SIMPLE IRA | $16,000 | $16,500 | $17,000 |
| SIMPLE Catch-up 50+ | $3,500 | $3,500 | $3,500 |
| SIMPLE Enhanced 60-63 | N/A | $5,250 | $5,250 |
| SEP IRA | $69,000 | $70,000 | $71,000 |
| Section 415 Limit | $69,000 | $70,000 | $71,000 |

### 9. HSA Limits

| | 2024 | 2025 | 2026 |
|---|------|------|------|
| Self-only | $4,150 | $4,300 | $4,400 |
| Family | $8,300 | $8,550 | $8,750 |
| Catch-up 55+ | $1,000 | $1,000 | $1,000 |
| HDHP Min Deductible (Self) | $1,600 | $1,650 | $1,700 |
| HDHP Min Deductible (Family) | $3,200 | $3,300 | $3,400 |
| HDHP Max OOP (Self) | $8,050 | $8,300 | $8,550 |
| HDHP Max OOP (Family) | $16,100 | $16,600 | $17,100 |

### 10. FSA Limits

| | 2024 | 2025 | 2026 |
|---|------|------|------|
| Healthcare FSA | $3,200 | $3,300 | $3,400 |
| Carryover Max | $640 | $660 | $680 |
| Dependent Care FSA | $5,000 | $5,000 | $5,000 |

### 11. Child Tax Credit (CTC)

| | 2024 | 2025 | 2026 |
|---|------|------|------|
| Max Credit per Child | $2,000 | $2,000 | $2,000 |
| Refundable (ACTC) | $1,700 | $1,700 | $1,700 |
| Phaseout Threshold (Single) | $200,000 | $200,000 | $200,000 |
| Phaseout Threshold (MFJ) | $400,000 | $400,000 | $400,000 |
| Phaseout Rate | $50 per $1,000 | $50 per $1,000 | $50 per $1,000 |
| Age Limit | Under 17 | Under 17 | Under 17 |

### 12. Earned Income Tax Credit (EITC) – 2024

| Children | Max Credit | Phaseout Begin (S/HoH) | Phaseout End (S/HoH) | Phaseout Begin (MFJ) | Phaseout End (MFJ) |
|----------|------------|------------------------|----------------------|----------------------|--------------------|
| 0 | $632 | $10,330 | $18,591 | $17,250 | $25,511 |
| 1 | $4,213 | $22,720 | $49,084 | $29,640 | $56,004 |
| 2 | $6,960 | $22,720 | $55,768 | $29,640 | $62,688 |
| 3+ | $7,830 | $22,720 | $59,899 | $29,640 | $66,819 |

### 13. Earned Income Tax Credit (EITC) – 2025

| Children | Max Credit | Phaseout Begin (S/HoH) | Phaseout End (S/HoH) | Phaseout Begin (MFJ) | Phaseout End (MFJ) |
|----------|------------|------------------------|----------------------|----------------------|--------------------|
| 0 | $649 | $10,620 | $19,104 | $17,730 | $26,214 |
| 1 | $4,328 | $23,350 | $50,434 | $30,470 | $57,554 |
| 2 | $7,152 | $23,350 | $57,310 | $30,470 | $64,430 |
| 3+ | $8,046 | $23,350 | $61,555 | $30,470 | $68,675 |

### 14. Earned Income Tax Credit (EITC) – 2026

| Children | Max Credit | Phaseout Begin (S/HoH) | Phaseout End (S/HoH) | Phaseout Begin (MFJ) | Phaseout End (MFJ) |
|----------|------------|------------------------|----------------------|----------------------|--------------------|
| 0 | $665 | $10,890 | $19,580 | $18,180 | $26,870 |
| 1 | $4,436 | $23,930 | $51,690 | $31,230 | $58,980 |
| 2 | $7,330 | $23,930 | $58,740 | $31,230 | $66,030 |
| 3+ | $8,247 | $23,930 | $63,090 | $31,230 | $70,430 |

### 15. Alternative Minimum Tax (AMT)

| | 2024 | 2025 | 2026 |
|---|------|------|------|
| Exemption (Single) | $85,700 | $88,100 | $91,100 |
| Exemption (MFJ) | $133,300 | $137,000 | $142,000 |
| Exemption (MFS) | $66,650 | $68,500 | $71,000 |
| Phaseout Threshold (Single) | $609,350 | $626,350 | $648,000 |
| Phaseout Threshold (MFJ) | $1,218,700 | $1,252,700 | $1,296,000 |
| Phaseout Rate | 25% | 25% | 25% |
| 28% Rate Threshold | $232,600 | $239,100 | $247,000 |
| 28% Rate Threshold (MFS) | $116,300 | $119,550 | $123,500 |

### 16. Kiddie Tax

| | 2024 | 2025 | 2026 |
|---|------|------|------|
| Unearned Income Threshold | $2,600 | $2,700 | $2,800 |
| Standard Deduction First Tier | $1,300 | $1,350 | $1,400 |
| Child Rate Second Tier | $1,300 | $1,350 | $1,400 |
| Parental Rate Applies Above | $2,600 | $2,700 | $2,800 |

### 17. State Income Tax Summary

#### No Income Tax on Wages (9)
| State | Notes |
|-------|-------|
| AK | No state income tax |
| FL | No state income tax |
| NV | No state income tax |
| SD | No state income tax |
| TN | No state income tax on wages |
| TX | No state income tax |
| WA | No state income tax (capital gains tax 7% >$250k) |
| WY | No state income tax |
| NH | Interest/dividends only (3%, phasing out) |

#### Flat Tax (14)
| State | 2024 Rate | 2025 Rate | 2026 Rate |
|-------|-----------|-----------|-----------|
| AZ | 2.5% | 2.5% | 2.5% |
| CO | 4.4% | 4.4% | 4.4% |
| GA | 5.39% | 5.39% | 5.39% |
| ID | 5.8% | 5.8% | 5.8% |
| IL | 4.95% | 4.95% | 4.95% |
| IN | 3.05% | 3.05% | 3.05% |
| IA | 3.8% | 3.8% | 3.8% |
| KY | 4.0% | 4.0% | 4.0% |
| MA | 5.0% | 5.0% | 5.0% |
| MI | 4.25% | 4.25% | 4.25% |
| MS | 4.7% | 4.7% | 4.7% |
| NC | 4.5% | 4.5% | 4.5% |
| PA | 3.07% | 3.07% | 3.07% |
| UT | 4.65% | 4.65% | 4.65% |

#### Graduated/Progressive (28 + DC)
| State | Brackets | Top Rate |
|-------|----------|----------|
| AL | 3 | 5.0% |
| AR | 3 | 4.4% (2024) / 3.9% (2025+) |
| CA | 10 | 13.3% |
| CT | 7 | 6.99% |
| DE | 7 | 6.6% |
| DC | 6 | 9.75% |
| HI | 12 | 11.0% |
| KS | 3 | 5.7% |
| LA | 3 | 4.25% |
| ME | 3 | 7.15% |
| MD | 8 | 5.75% |
| MN | 4 | 9.85% |
| MO | 10 | 5.4% |
| MT | 2 | 5.9% |
| NE | 4 | 5.84% |
| NM | 5 | 5.9% |
| NY | 9 | 10.9% |
| ND | 3 | 2.5% |
| OH | 3 | 3.5% |
| OK | 6 | 4.75% |
| OR | 4 | 9.9% |
| RI | 3 | 5.99% |
| SC | 6 | 6.5% (2024) / 6.4% (2025+) |
| VT | 4 | 8.75% |
| VA | 4 | 5.75% |
| WV | 5 | 6.5% |
| WI | 4 | 7.65% |

### 18. Major Local Taxes

| Jurisdiction | State | Resident Rate | Non-Resident Rate | Type |
|--------------|-------|---------------|-------------------|------|
| NYC | NY | 3.876% | 0% | City income tax |
| Yonkers | NY | 1.61195% | 0% | City surcharge |
| Philadelphia | PA | 3.75% | 3.44% | Wage tax |
| Pittsburgh EIT | PA | 1.0% | 1.0% | Earned income tax |
| OH Municipalities (RITA) | OH | 0.5–3% | 0.5–3% | Municipal |
| Detroit | MI | 2.4% | 1.2% | City income tax |
| Grand Rapids | MI | 1.5% | 0.75% | City income tax |
| Denver OPT | CO | $5.75/mo | $5.75/mo | Occupational privilege |
| Baltimore City | MD | 3.2% | 3.2% | County piggyback |
| Montgomery County | MD | 3.2% | 3.2% | County piggyback |
| Marion County (Indianapolis) | IN | 2.02% | 2.02% | County LIT |
| Louisville | KY | 2.2% | 1.45% | Occupational tax |
| Lexington | KY | 2.25% | 1.5% | Occupational tax |
| St. Louis | MO | 1.0% | 0.5% | Earnings tax |
| Kansas City | MO | 1.0% | 1.0% | Earnings tax |
| TriMet (Portland) | OR | 0.8037% (employer) | - | Transit payroll |
| Lane Transit | OR | 0.75% (employer) | - | Transit payroll |
| Portland Metro | OR | 1.5% (employer) | - | Transit payroll |
| Seattle JumpStart | WA | 0.75% (employer) | - | Payroll expense |
| San Francisco | CA | 0.38% (employer) | - | Payroll expense |
| Albuquerque | NM | 1.5% | 1.5% | Wage tax |
| Wilmington | DE | 1.25% | 1.25% | Wage tax |

### 19. SUI/SDI (Employee Share)

| State | SUI Employee Rate | SUI Wage Base 2024 | SUI Wage Base 2025 | SUI Wage Base 2026 | SDI Employee Rate | SDI Wage Base |
|-------|-------------------|---------------------|---------------------|---------------------|-------------------|---------------|
| CA | 0% | $7,000 | $7,000 | $7,000 | 1.1% (2024) / 1.2% (2025+) | $168,600 / $176,100 / $183,000 |
| NJ | 0.425% | $41,100 | $42,100 | $43,100 | 0.1% | $168,600 / $176,100 / $183,000 |
| NY | 0% | $12,300 | $12,300 | $12,300 | 0.5% | $168,600 / $176,100 / $183,000 |
| RI | 0% | $29,200 | $29,200 | $29,200 | 1.1% | $81,500 |
| HI | 0% | $56,700 | $58,800 | $60,800 | 0.5% | $128,400 / $132,000 / $136,500 |
| WA | 0% | $68,500 | $68,500 | $68,500 | PFL 0.2% | $168,600 / $176,100 / $183,000 |
| (most states) | 0% | varies | varies | varies | - | - |

---

## Calculation Logic

### Federal
1. **Gross Annual Salary** → Input
2. **Pre-Tax Deductions** (401k, IRA, HSA, FSA, DepCare FSA, Commuter, Adoption) → Reduce gross
3. **Post-Tax Adjustments** (Student loan interest, Educator expenses, SE health, Alimony) → Reduce AGI
4. **AGI** = Gross - Pre-Tax - Post-Tax Adjustments
5. **Standard Deduction** (by filing status + age/blind additions)
6. **Federal Taxable Income** = max(0, AGI - Standard Deduction)
7. **Federal Income Tax** = Sum of (bracket width × rate) using 7 brackets
8. **FICA** = Social Security (6.2% up to wage base) + Medicare (1.45%) + Additional Medicare (0.9% over threshold)
9. **Credits** = CTC + EITC (simplified)
10. **Federal Net Tax** = Income Tax + FICA - Credits

### State
1. **State Taxable Income** = AGI - State Standard Deduction (simplified; real states have modifications)
2. **State Income Tax** = Apply state brackets (flat or graduated)
3. **Local Taxes** = Apply local jurisdiction rates to wages

### SUI/SDI
Apply employee rates to wage bases where applicable

### Net Calculation
**Net Annual** = Gross - Federal Income Tax - FICA - State Tax - Local Tax - SUI/SDI - Pre-Tax Deductions + Credits
**Net Monthly** = Net Annual / 12
**Effective Tax Rate** = (Total Taxes / Gross) × 100

---

## UI Requirements

### Main Form
- Country selector (UK / US)
- Tax Year selector (2024 / 2025 / 2026)
- State selector (51 jurisdictions)
- Filing Status (Single / MFJ / MFS / HoH / QSS)
- Gross Annual Salary ($)
- Age / Spouse Age / Blind checkboxes
- Dependents / Children Under 17

### Advanced Options (Collapsible)
1. **Pre-Tax Deductions**
   - 401k/403b/457 (% or $, with limits)
   - Traditional IRA ($, with limits)
   - HSA (Self/Family, with limits)
   - FSA Healthcare ($, with limit)
   - Dependent Care FSA ($, with limit)
   - Commuter Parking/Transit ($/year, with monthly limits)
   - Adoption Assistance ($, with limit)

2. **Above-the-Line Adjustments**
   - Student Loan Interest ($, max $2,500)
   - Educator Expenses ($, max $300)
   - Self-Employed Health Insurance ($)
   - Alimony Paid (pre-2019 divorces)

3. **Local/City Tax** (conditional per state)
   - Jurisdiction dropdown
   - Resident/Non-resident toggle

### Results Display
- Percentage bar (Tax vs Net)
- Summary cards: Gross, Total Deductions, Net Annual, Net Monthly
- Federal tax breakdown table
- FICA breakdown
- State tax breakdown (if applicable)
- Local tax breakdown (if applicable)
- SUI/SDI breakdown (if applicable)
- Credits (CTC, EITC)
- Pre-tax deductions summary
- Full summary with line items

---

## Test Cases (3 per state category)

### Federal Only (No State Tax)
**Test 1: Single, $50,000, 2025, no deductions**
- Gross: $50,000
- Standard Deduction: $15,000
- Taxable: $35,000
- Fed Tax: $3,886 (10%×11,925 + 12%×23,075)
- FICA: $3,825 (SS $3,100 + Med $725)
- Net: ~$42,289

**Test 2: MFJ, $150,000, 2025, 2 children, 10% 401k**
- Gross: $150,000
- 401k: $15,000
- AGI: $135,000
- Std Ded: $30,000
- Taxable: $105,000
- Fed Tax: ~$16,665
- CTC: $4,000 (2 children, no phaseout)
- FICA: $11,242.50
- Net: ~$102,092

**Test 3: HoH, $200,000, 2025, 1 child, max HSA family**
- Gross: $200,000
- HSA Family: $8,550
- AGI: $191,450
- Std Ded: $22,500
- Taxable: $168,950
- Fed Tax: ~$33,364
- CTC: $2,000 (phaseout begins at $200k)
- FICA: $13,262.50 (+ Add'l Med $0)
- Net: ~$145,824

### California (Progressive, SDI, Local)
**Test 4: Single, $100,000, CA, 2025**
- Fed: ~$14,260
- CA: ~$4,845 (brackets + 1% mental health)
- SDI: $2,113 (1.2% × $176,100 cap)
- SF Payroll: N/A (employer)
- FICA: $7,650
- Net: ~$71,132

**Test 5: MFJ, $250,000, CA, 2025, 2 children**
- Fed: ~$42,000
- CA: ~$18,500
- SDI: $2,113
- CTC: $2,000 (phaseout)
- FICA: $14,392.50
- Net: ~$170,995

### New York + NYC (Progressive, SDI, PFL, NYC, Yonkers)
**Test 6: Single, $120,000, NY, NYC resident, 2025**
- Fed: ~$18,500
- NY: ~$6,200
- NYC: $4,651 (3.876%)
- SDI: $880
- PFL: $448
- FICA: $9,180
- Net: ~$80,141

**Test 7: MFJ, $300,000, NY, Yonkers resident, 2025**
- Fed: ~$60,000
- NY: ~$19,500
- Yonkers: $4,836 (1.61195%)
- SDI: $880
- PFL: $448
- FICA: $16,142.50
- Net: ~$198,194

### Pennsylvania + Philadelphia (Flat + Local)
**Test 8: Single, $60,000, PA, Philly resident, 2025**
- Fed: ~$5,900
- PA: $1,510 (3.07% flat - no std ded)
- Philly: $2,250 (3.75%)
- LST: $52
- FICA: $4,590
- Net: ~$45,698

**Test 9: MFJ, $150,000, PA, Pittsburgh EIT, 2025**
- Fed: ~$22,000
- PA: $3,838 (3.07% × $125,000 taxable after fed ded)
- Pittsburgh EIT: $1,250 (1%)
- FICA: $11,242.50
- Net: ~$111,670

### Flat Tax States (IL, CO, MA, MI)
**Test 10: Single, $80,000, IL, 2025**
- Fed: ~$10,900
- IL: $3,960 (4.95% × $80,000 - IL uses personal exemption not std ded)
- FICA: $6,120
- Net: ~$59,020

### No Tax States (FL, TX, WA, NV)
**Test 11: Single, $100,000, TX, 2025**
- Fed: ~$14,260
- State: $0
- FICA: $7,650
- Net: ~$78,090

**Test 12: MFJ, $200,000, WA, 2025 (Seattle employer JumpStart)**
- Fed: ~$33,000
- State: $0 (WA no income tax)
- FICA: $13,262.50
- Net: ~$153,737

---

## Rounding Rules
- Per IRS: Round each bracket calculation to nearest dollar, then sum
- FICA: Round final amounts
- State: Follow state-specific rounding (generally per bracket)

---

## Limitations (See LIMITATIONS.md)
- No AMT detail calculation (simplified)
- No capital gains / NIIT
- No self-employment tax (SECA)
- State AGI calculations simplified (no state-specific modifications)
- Local taxes: only major jurisdictions covered (~30 of 10,000+)
- No itemized deductions (SALT, mortgage interest, charity)
- No dependent care credit (Form 2441)
- No education credits (AOTC, LLC)
- No foreign tax credit
- No net investment income tax (NIIT) detail
- No qualified business income deduction (QBI) detail
- No alternative minimum tax (AMT) detail
- No kiddie tax detail
- No estate/gift tax
- No state-specific credits (except where noted)

---
*Generated: 2026-08-21 | Data from IRS Rev. Procs 2023-34, 2024-40, 2025-32, SSA.gov, and official state revenue departments*