Your country · United States
How the United States taxes a retirement plan
Every figure this model charges in the United States, what each one means, the tax office page it came from, and the date we last read it. Plus everything the model does not do here.
Engine 2026Reviewed
This page lists the figures for the United States. How the tax model works in every country, and what it leaves out, is on how tax is modelled.
Figures are for the 2026 tax year, read from the authorities on 2026-07-27. Every one of them links to the page it came from.
Checked against their calculator. That check reaches part of the calculation, not all of it; the rest is worked through by hand from the authority's own rules.
Income tax bands
single filer
The scale your pension and other ordinary income are charged on. Each band's rate applies only to the part of your income inside it, not to all of it.
Income tax bands
married filing jointly
The scale your pension and other ordinary income are charged on. Each band's rate applies only to the part of your income inside it, not to all of it.
Taken off before tax
Standard deductionstandard deduction
Subtracted from your income before tax, with no need to itemise anything, and a further amount once you turn 65.
- Standard deduction (single)$16,100
- Subtracted from income before tax, without needing to itemise anything.
- source
Taken off before tax
Temporary extra allowance at 65senior deduction
An additional allowance for people aged 65 and over, withdrawn as income rises and written into law for a fixed span, so a long plan only has it at the start.
An ordinary investment account
Dividends and long-term profitsqualified dividends and long-term gains
These run their own lower rate schedule, stacked on top of your ordinary income, so the amount of the 0 percent band you can reach depends on how much other income sits underneath it.
Charged on top
Extra charge on investment incomenet investment income tax
An additional charge on investment income once your total income passes a threshold. That threshold has not moved since the charge began.
- Starts at (couple)$250,000
- source
Taken off the bill
Help with marketplace health cover before 65marketplace premium credit
Between one and four times the poverty line, the government pays the part of the benchmark plan's premium above a sliding share of your income. One dollar of income above the cap removes the entire year's help, and the plan prices that edge inside every withdrawal decision.
- Poverty line, one person$15,650
- The credit's yardstick: your income is measured as a multiple of the year's published poverty line for your household size.
- source
- Poverty line, couple$21,150
- source
- Your share at the bottom2.10%
- At the poverty line you pay this share of your income toward the benchmark plan, and the credit covers the rest of its premium.
- source
- Your share at the cap9.96%
- Approaching four times the poverty line you pay this share of your income. One dollar above the cap ends the whole year's credit.
- source
Which figures keep up with inflation
A threshold frozen in law quietly costs more every year, because your income rises with prices and the threshold does not. Over a thirty-year retirement that is one of the larger effects on this page.
- the income tax bands, deductions and preferential breakpoints · Keeps up with inflationyes
- If no, this figure is fixed in law. Your income rises with prices and it does not, so it costs you more every year without any rule changing.
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- Social Security taxation thresholds · Keeps up with inflationno
- source
- net investment income tax thresholds · Keeps up with inflationno
- source
When an investment loses money
What a loss can be set against, and whether anything left over can be carried into future years.
- Carried forward forno limit
- How many years an unused loss survives to be set against future gains. Zero means it is lost at the end of the year.
- source
- Locked to one kind of assetno
- A loss on one kind of investment can only be set against gains of the same kind.
- source
- Against other income, up to$3,000
- The most a loss can take off your ordinary income in one year.
- source
- Share usable against other income1
- How much of a leftover loss can be set against income that is not investment income.
- source
Money leaving a retirement account
Each kind of retirement account here has its own rule for what is taxed when money comes out of it, and those rules are listed account by account on the page for accounts in the United States.
Where you live inside the country
Tax here is not the same everywhere. The planner asks which state you live in and charges that state's income tax. Skip the question, or live in New Jersey or Rhode Island, the two states not in the table yet, and it charges no state tax at all, and says so on screen.
The planner carries 49 of the 51 states this country has.
What this model does not do here
Every one of them, not a selection. 26 are described below.
Where we are measurably wrong
We model these and we know we do not get them exactly right. Where the size could be measured, it is stated.
Retire before 65 in the United States and you usually buy your own health cover, where the government pays part of the premium while your income stays under a cap: about 62,600 for a single person and 84,600 for a couple in 2026. We now model both the help and the cliff, priced against every withdrawal you take: one dollar of income over the cap removes the entire year's help, up to about 22,000 depending on the state. Four edges are simplified. The premium we price is a national average and the real figure varies about five to one by state, so check yours and enter it. Below the poverty line we keep the help at its poverty-line level rather than modelling Medicaid. The extra help with deductibles below 2.5 times the poverty line is not modelled. And we assume you estimate your income correctly each year, so the repayment risk of guessing wrong, which since 2026 has no cap, is not priced.
Your real tax is higher/up to $22,452 a year/marketplace households far from the national-average premium, households under 2.5 times the poverty line, and anyone whose income estimate misses
Taking money out of a 401(k) or traditional IRA before 59 and a half costs an extra 10 percent, and we charge it. Leaving your job at 55 or later lifts it on a 401(k), and a schedule of equal yearly payments (a SEPP) lifts it on the payments: you can set one up on the account. Other routes we cannot check: tell us the age you can take money out without the charge. In the year you turn 59 we charge half the year's early withdrawals, since we do not know your birthday. A SEPP you already started before your plan has its payment worked out from today's balance, not the one it started on.
Your real tax is lower/up to $9,545 a year/anyone drawing on a retirement account before 59 and a half who has a legal route around the charge other than the two modelled, and has not said so
Medicare charges more for the same cover once your household income passes a set of thresholds, and it looks at your income from two years earlier. We now model it: six steps, up to 6,936 a year per person, charged to each of you who is 65 or over. Two details are simplified. If you retire, the law lets you ask Medicare to use your new, lower income instead of the two-year-old figure, and we assume you ask and are granted it, which is the usual outcome. And we treat a couple as filing together, so we do not model the harsher schedule that applies to a married person filing separately.
Your real tax is higher/up to $6,936 a year/a household that retires and does not appeal, for its first two years, and any married person who files separately
The plan takes the required minimum out of your pre-tax retirement account every year from the age the law sets for your birth year, and anything you do not spend is moved to your ordinary account. What we simplify: the law lets you push the very first payment into the following April, some couples with a much younger spouse owe a little less, and a gift to charity straight from the account can cancel the tax on it. If you hold a longevity annuity bought with IRA money (a QLAC), enter your IRA without it and add the annuity's payments as a pre-tax private pension from the age they start: the law leaves it out of the required minimum, and the money in it cannot be spent before then. Each simplification makes the plan slightly more careful, not less.
Your real tax is lower/households past the applicable age, mainly couples with a much younger spouse, regular charitable giving from the account, or a longevity annuity (QLAC)
If you sell at a loss and buy the same thing back within 30 days, the loss is disallowed, and if the repurchase happens inside a retirement account it is lost for good rather than delayed. We do not model that rule, so we may credit you with more loss relief than you could actually claim.
Your real tax is higher/anyone who sells at a loss and stays invested in the same thing
A mutual fund's yearly capital gain distribution counts as a long-term gain to you, so it can be reduced by losses without limit. We book it with your dividends instead, where our own settings stop losses reaching it. You therefore get less relief here than you would in reality, and we show more tax than you would pay. For a retiree holding mutual funds this is an ordinary yearly event rather than an edge case.
Your real tax is lower/anyone holding mutual funds that distribute capital gains in a taxable account
Medical and long-term care costs above 7.5 percent of your income are deducted when that beats the standard deduction, and we now do this in care years. We itemize only those costs: state and property taxes and mortgage interest are left out, so we itemize a little less often than you could. A charitable gift of up to 1,000 (2,000 for a couple), deductible from 2026 without itemizing, is not modelled because we do not ask about giving.
Your real tax is lower/retirees paying for long-term care, and anyone who gives to charity
If you tell us what you paid into an annuity or pension with money you had already paid tax on, we return that amount to you tax-free a little at a time, as the law does. Four details are simplified. A cost-of-living rise should be fully taxable, but we let the tax-free part rise with it. A pension or annuity that also pays your spouse should be spread over both your lifetimes, but we use yours alone. The small adjustments for monthly payments and for a refund guarantee are not made. And an annuity that started before 1987 should stay partly tax-free for life, but we stop once the cost is returned. The first two make your tax too low in the early years and too high once the cost is used up; the refund adjustment would raise your tax a little; the pre-1987 rule would lower it.
Could go either way/retirees with an indexed or joint-and-survivor annuity or pension who entered a purchase price
States treat a privately bought annuity in different ways. We tax its taxable part like interest in every state, without the pension or retirement exclusion your state may give. Where your state's exclusion also covers private annuities, your state bill here is somewhat higher than your real one. An employer pension you mark as one gets the same state treatment as before.
Your real tax is lower/holders of a privately bought annuity in states whose retirement exclusion covers it
Before 59 and a half, only the growth in a Roth is taxed, plus 10 percent. A Roth IRA pays out what you put in first, tax free; a Roth 401(k) pays out your contributions and growth in proportion, so every early withdrawal carries some growth. For either, we ask what share of the account today is your own contributions; if you leave it empty, we count all of it as contributions, so growth already in the account escapes that tax. Money you converted into a Roth IRA in the four years before your plan starts is also treated as free to take out, though the law gives each conversion five years before it is.
Your real tax is higher/anyone under 59 and a half drawing a Roth IRA or Roth 401(k) that holds growth, or a Roth IRA that holds recent conversions, who leaves the contributions share at its default
Money you put into a traditional IRA after tax comes back tax free, in the share it makes up of all your traditional IRAs together, whichever one you take from or convert. We count the after-tax money you tell us you have today. New contributions during the plan are treated as deductible, so after-tax contributions you make later are taxed again when they come out.
Your real tax is lower/savers making non-deductible IRA contributions during the plan
Your first required withdrawal can wait until 1 April of the following year, but then you take two in that year. We always take each one in its own year, which is usually the cheaper choice because two in one year can push you into a higher band.
Could go either way/IRA owners who would defer their first minimum
In the first two years after you join a SIMPLE IRA, the early withdrawal tax is 25% instead of 10%. We count those two years from the years you tell us you have already been in the plan.
Could go either way/new SIMPLE IRA participants drawing early
A governmental 457(b) plan pays out without the 10% early withdrawal tax at any age. Money you rolled into it from a 401(k) or an IRA keeps that tax: list it as its own account of that kind.
Your real tax is higher/457(b) holders who rolled money in and do not list it apart
A deferred annuity you bought with after-tax money is modelled as an account you draw from: earnings come out first and are taxed as income, then what you paid in comes back tax free. If you turn it into a lifetime income instead, enter that as a pension.
Your real tax is lower/holders of deferred annuities who annuitise or qualify for a 72(q) exception
Money you take from a health savings account (HSA) to pay medical and care costs is tax free, and we count this year's medical and care spending in your plan as paid from it first. If you hold two HSAs, each is treated as able to pay that whole year's spending, so the plan can take a little too much out tax free.
Your real tax is higher/households holding two HSAs
When one of a couple dies, the gain built up in their investments is wiped for tax and the survivor's cost becomes the value on that day. On a joint account that is half, or all of it in the nine community-property states. There we treat an account in one partner's name as their own property, which resets only when that partner dies. If it is really shared property, mark it Shared, or we overstate the tax on later sales.
Your real tax is lower/couples in a community-property state who put shared investments under one partner's name
Real rules we do not apply
These exist in law and we leave them out, usually because applying them would need a question we do not ask.
A longevity annuity bought inside an IRA (a QLAC) is left out of the balance your required minimum withdrawals are worked out on. We have no link between the two. Enter the annuity's future payments as a pension and leave the amount you paid for it out of your savings; if you include it, your required withdrawals here are higher than the law asks.
Your real tax is lower/up to $8,537 a year/IRA owners who bought a QLAC and include it in their savings
We ask which state you live in and charge that state's income tax, free for everyone. Two states are not in our table yet, New Jersey and Rhode Island: living in either is charged no state tax, and the results say so. Relief that depends on which plan paid you or on your work history, such as North Carolina's exemption for some government pensions, is not modelled: those retirees see a state bill somewhat higher than their real one.
Your real tax is higher/up to 10.75% of taxable income/anyone living in New Jersey or Rhode Island; overstates instead for holders of plan-character relief in the other states
Funds based outside the United States are taxed punitively for a US taxpayer. We assume everything you hold is based in the United States, which is true for almost everyone and expensive to be wrong about.
Your real tax is higher/a US taxpayer holding funds based outside the United States
Interest on municipal bonds is free of federal income tax, and we do not offer them as a choice. Doing the tax side alone would make them look like a win for everyone, and they are not: the market prices the exemption into a lower yield, so for most retirees the lost yield outweighs the tax saved. We would rather offer neither half than the flattering one.
Could go either way/anyone considering municipal bonds, which on our own arithmetic is worth it mainly at the top rate
Social Security's retirement trust fund is projected to cover full benefits only until late 2032. If Congress does nothing by then, incoming payroll tax covers about 78 percent of scheduled benefits, and the law provides no way to pay the rest. We pay your full stated benefit for the whole plan, which quietly assumes Congress acts in time. Every past shortfall has been fixed before the deadline, but it is still an assumption, and you should know we are making it.
Your real tax is lower/every US plan that runs past 2032, if Congress does not act; the model then overstates Social Security income by about a fifth
If you die before an annuity has returned everything you paid for it, the part not yet returned can be deducted on your final tax return. We do not make that deduction.
Your real tax is lower/people with a purchase price on an annuity who die before recovering it
Cash value life insurance is not an account of its own here: enter the policy's cash value in your investment account, with the premiums you paid as what you paid for it. It is then taxed like investments you hold yourself. What you paid in is not taxed, only the growth, but each withdrawal carries a share of growth rather than taking your premiums out first, the growth is taxed at the lower rate for investment profit rather than as income, and any yearly income it is assumed to pay is taxed as it arrives, which a policy's is not. Policy loans, the death benefit and the rules for a policy that became a modified endowment contract are not modelled.
Could go either way/holders of cash value life insurance, who enter it in the investment account
Outside what this tool does
Separate tax systems, or rules that only bite outside a retirement plan.
Estate tax is a separate system with its own rates and thresholds, and we do not model it. Any lump sum you entered is treated as the amount that actually reaches you.
Could go either way/estates large enough to pass the federal threshold, and anyone expecting an inheritance
When someone dies, the cost of their investments is reset to the value on that date, so the gain built up over their lifetime is never taxed. At the first death in a couple we do this for the investments the survivor takes over. What your heirs receive after the last death is outside the plan, so that reset does not appear.
Could go either way/anyone planning to leave investments rather than spend them
Every other figure we use for this country (3467)
The sections above cover what shapes a retirement plan. These are the rest of what the model reads, listed so nothing it uses is hidden from you.
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wdown.table.8813.7sourceforced_drawdown.table.8912.9sourceforced_drawdown.table.9012.2sourceforced_drawdown.table.9111.5sourceforced_drawdown.table.9210.8sourceforced_drawdown.table.9310.1sourceforced_drawdown.table.949.5sourceforced_drawdown.table.958.9sourceforced_drawdown.table.968.4sourceforced_drawdown.table.977.8sourceforced_drawdown.table.987.3sourceforced_drawdown.table.996.8sourcemedical_floor_share0.075sourceplain_death.joint_share0.5sourceplain_death.joint_share_by_region.AZ1sourceplain_death.joint_share_by_region.CA1sourceplain_death.joint_share_by_region.ID1sourceplain_death.joint_share_by_region.LA1sourceplain_death.joint_share_by_region.NM1sourceplain_death.joint_share_by_region.NV1sourceplain_death.joint_share_by_region.TX1sourceplain_death.joint_share_by_region.WA1sourceplain_death.joint_share_by_region.WI1sourceplain_death.kindstep_upsourcesepp.access_age59.5sourcesepp.lock_years5sourcesepp.mortality_rates[0][0]0sourcesepp.mortality_rates[0][1]0.001762sourcesepp.mortality_rates[100][0]100sourcesepp.mortality_rates[100][1]0.261476sourcesepp.mortality_rates[101][0]101sourcesepp.mortality_rates[101][1]0.281536sourcesepp.mortality_rates[102][0]102sourcesepp.mortality_rates[102][1]0.301847sourcesepp.mortality_rates[103][0]103sourcesepp.mortality_rates[103][1]0.322371sourcesepp.mortality_rates[104][0]104sourcesepp.mortality_rates[104][1]0.34294sourcesepp.mortality_rates[105][0]105sourcesepp.mortality_rates[105][1]0.361261sourcesepp.mortality_rates[106][0]106sourcesepp.mortality_rates[106][1]0.372886sourcesepp.mortality_rates[107][0]107sourcesepp.mortality_rates[107][1]0.381098sourcesepp.mortality_rates[108][0]108sourcesepp.mortality_rates[108][1]0.383358sourcesepp.mortality_rates[109][0]109sourcesepp.mortality_rates[109][1]0.385709sourcesepp.mortality_rates[10][0]10sourcesepp.mortality_rates[10][1]0.000128sourcesepp.mortality_rates[110][0]110sourcesepp.mortality_rates[110][1]0.388092sourcesepp.mortality_rates[111][0]111sourcesepp.mortality_rates[111][1]0.390353sourcesepp.mortality_rates[112][0]112sourcesepp.mortality_rates[112][1]0.392822sourcesepp.mortality_rates[113][0]113sourcesepp.mortality_rates[113][1]0.395188sourcesepp.mortality_rates[114][0]114sourcesepp.mortality_rates[114][1]0.397567sourcesepp.mortality_rates[115][0]115sourcesepp.mortality_rates[115][1]0.4sourcesepp.mortality_rates[116][0]116sourcesepp.mortality_rates[116][1]0.4sourcesepp.mortality_rates[117][0]117sourcesepp.mortality_rates[117][1]0.4sourcesepp.mortality_rates[118][0]118sourcesepp.mortality_rates[118][1]0.4sourcesepp.mortality_rates[119][0]119sourcesepp.mortality_rates[119][1]0.4sourcesepp.mortality_rates[11][0]11sourcesepp.mortality_rates[11][1]0.000135sourcesepp.mortality_rates[120][0]120sourcesepp.mortality_rates[120][1]0.4sourcesepp.mortality_rates[12][0]12sourcesepp.mortality_rates[12][1]0.000146sourcesepp.mortality_rates[13][0]13sourcesepp.mortality_rates[13][1]0.000164sourcesepp.mortality_rates[14][0]14sourcesepp.mortality_rates[14][1]0.000192sourcesepp.mortality_rates[15][0]15sourcesepp.mortality_rates[15][1]0.000223sourcesepp.mortality_rates[16][0]16sourcesepp.mortality_rates[16][1]0.000253sourcesepp.mortality_rates[17][0]17sourcesepp.mortality_rates[17][1]0.000276sourcesepp.mortality_rates[18][0]18sourcesepp.mortality_rates[18][1]0.000293sourcesepp.mortality_rates[19][0]19sourcesepp.mortality_rates[19][1]0.000304sourcesepp.mortality_rates[1][0]1sourcesepp.mortality_rates[1][1]0.000441sourcesepp.mortality_rates[20][0]20sourcesepp.mortality_rates[20][1]0.000313sourcesepp.mortality_rates[21][0]21sourcesepp.mortality_rates[21][1]0.000343sourcesepp.mortality_rates[22][0]22sourcesepp.mortality_rates[22][1]0.000377sourcesepp.mortality_rates[23][0]23sourcesepp.mortality_rates[23][1]0.000421sourcesepp.mortality_rates[24][0]24sourcesepp.mortality_rates[24][1]0.000466sourcesepp.mortality_rates[25][0]25sourcesepp.mortality_rates[25][1]0.00052sourcesepp.mortality_rates[26][0]26sourcesepp.mortality_rates[26][1]0.000581sourcesepp.mortality_rates[27][0]27sourcesepp.mortality_rates[27][1]0.00063sourcesepp.mortality_rates[28][0]28sourcesepp.mortality_rates[28][1]0.000677sourcesepp.mortality_rates[29][0]29sourcesepp.mortality_rates[29][1]0.00072sourcesepp.mortality_rates[2][0]2sourcesepp.mortality_rates[2][1]0.000292sourcesepp.mortality_rates[30][0]30sourcesepp.mortality_rates[30][1]0.000763sourcesepp.mortality_rates[31][0]31sourcesepp.mortality_rates[31][1]0.000799sourcesepp.mortality_rates[32][0]32sourcesepp.mortality_rates[32][1]0.000824sourcesepp.mortality_rates[33][0]33sourcesepp.mortality_rates[33][1]0.000833sourcesepp.mortality_rates[34][0]34sourcesepp.mortality_rates[34][1]0.00083sourcesepp.mortality_rates[35][0]35sourcesepp.mortality_rates[35][1]0.000823sourcesepp.mortality_rates[36][0]36sourcesepp.mortality_rates[36][1]0.000819sourcesepp.mortality_rates[37][0]37sourcesepp.mortality_rates[37][1]0.000824sourcesepp.mortality_rates[38][0]38sourcesepp.mortality_rates[38][1]0.000836sourcesepp.mortality_rates[39][0]39sources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ality_rates[99][1]0.241884sourcesepp.mortality_rates[9][0]9sourcesepp.mortality_rates[9][1]0.000127sourcesepp.rate_floor0.05sourcesepp.single_life_table[0][0]0sourcesepp.single_life_table[0][1]84.6sourcesepp.single_life_table[100][0]100sourcesepp.single_life_table[100][1]2.8sourcesepp.single_life_table[101][0]101sourcesepp.single_life_table[101][1]2.6sourcesepp.single_life_table[102][0]102sourcesepp.single_life_table[102][1]2.5sourcesepp.single_life_table[103][0]103sourcesepp.single_life_table[103][1]2.3sourcesepp.single_life_table[104][0]104sourcesepp.single_life_table[104][1]2.2sourcesepp.single_life_table[105][0]105sourcesepp.single_life_table[105][1]2.1sourcesepp.single_life_table[106][0]106sourcesepp.single_life_table[106][1]2.1sourcesepp.single_life_table[107][0]107sourcesepp.single_life_table[107][1]2.1sourcesepp.single_life_table[108][0]108sourcesepp.single_life_table[108][1]2sourcesepp.single_life_table[109][0]109sourcesepp.single_life_table[109][1]2sourcesepp.single_life_table[10][0]10sourcesepp.single_life_table[10][1]74.9sourcesepp.single_life_table[110][0]110sourcesepp.single_life_table[110][1]2sourcesepp.single_life_table[111][0]111sourcesepp.single_life_table[111][1]2sourcesepp.single_life_table[112][0]112sourcesepp.single_life_table[112][1]2sourcesepp.single_life_table[113][0]113sourcesepp.single_life_table[113][1]1.9sourcesepp.single_life_table[114][0]114sourcesepp.single_life_table[114][1]1.9sourcesepp.single_life_table[115][0]115sourcesepp.single_life_table[115][1]1.8sourcesepp.single_life_table[116][0]116sourcesepp.single_life_table[116][1]1.8sourcesepp.single_life_table[117][0]117sourcesepp.single_life_table[117][1]1.6sourcesepp.single_life_table[118][0]118sourcesepp.single_life_table[118][1]1.4sourcesepp.single_life_table[119][0]119sourcesepp.single_life_table[119][1]1.1sourcesepp.single_life_table[11][0]11sourcesepp.single_life_table[11][1]73.9sourcesepp.single_life_table[120][0]120sourcesepp.single_life_table[120][1]1sourcesepp.single_life_table[12][0]12sourcesepp.single_life_table[12][1]72.9sourcesepp.single_life_table[13][0]13sourcesepp.single_life_table[13][1]71.9sourcesepp.single_life_table[14][0]14sourcesepp.single_life_table[14][1]70.9sourcesepp.single_life_table[15][0]15sourcesepp.single_life_table[15][1]69.9sourcesepp.single_life_table[16][0]16sourcesepp.single_life_table[16][1]69sourcesepp.single_life_table[17][0]17sourcesepp.single_life_table[17][1]68sourcesepp.single_life_table[18][0]18sourcesepp.single_life_table[18][1]67sourcesepp.single_life_table[19][0]19sourcesepp.single_life_table[19][1]66sourcesepp.single_life_table[1][0]1sourcesepp.single_life_table[1][1]83.7sourcesepp.single_life_table[20][0]20sourcesepp.single_life_table[20][1]65sourcesepp.single_life_table[21][0]21sourcesepp.single_life_table[21][1]64.1sourcesepp.single_life_table[22][0]22sourcesepp.single_life_table[22][1]63.1sourcesepp.single_life_table[23][0]23sourcesepp.single_life_table[23][1]62.1sourcesepp.single_life_table[24][0]24sourcesepp.single_life_table[24][1]61.1sourcesepp.single_life_table[25][0]25sourcesepp.single_life_table[25][1]60.2sourcesepp.single_life_table[26][0]26sourcesepp.single_life_table[26][1]59.2sourcesepp.single_life_table[27][0]27sourcesepp.single_life_table[27][1]58.2sourcesepp.single_life_table[28][0]28sourcesepp.single_life_table[28][1]57.3sourcesepp.single_life_table[29][0]29sourcesepp.single_life_table[29][1]56.3sourcesepp.single_life_table[2][0]2sourcesepp.single_life_table[2][1]82.8sourcesepp.single_life_table[30][0]30sourcesepp.single_life_table[30][1]55.3sourcesepp.single_life_table[31][0]31sourcesepp.single_life_table[31][1]54.4sourcesepp.single_life_table[32][0]32sourcesepp.single_life_table[32][1]53.4sourcesepp.single_life_table[33][0]33sourcesepp.single_life_table[33][1]52.5sourcesepp.single_life_table[34][0]34sourcesepp.single_life_table[34][1]51.5sourcesepp.single_life_table[35][0]35sourcesepp.single_life_table[35][1]50.5sourcesepp.single_life_table[36][0]36sourcesepp.single_life_table[36][1]49.6sourcesepp.single_life_table[37][0]37sourcesepp.single_life_table[37][1]48.6sourcesepp.single_life_table[38][0]38sourcesepp.single_life_table[38][1]47.7sourcesepp.single_life_table[39][0]39sourcesepp.single_life_table[39][1]46.7sourcesepp.single_life_table[3][0]3sourcesepp.single_life_table[3][1]81.8sourcesepp.single_life_table[40][0]40sourcesepp.single_life_table[40][1]45.7sourcesepp.single_life_table[41][0]41sourcesepp.single_life_table[41][1]44.8sourcesepp.single_life_table[42][0]42sourcesepp.single_life_table[42][1]43.8sourcesepp.single_life_table[43][0]43sourcesepp.single_life_table[43][1]42.9sourcesepp.single_life_table[44][0]44sourcesepp.single_life_table[44][1]41.9sourcesepp.single_life_table[45][0]45sourcesepp.single_life_table[45][1]41sourcesepp.single_life_table[46][0]46sourcesepp.single_life_table[46][1]40sourcesepp.single_life_table[47][0]47sourcesepp.single_life_table[47][1]39sourcesepp.single_life_table[48][0]48sourcesepp.single_life_table[48][1]38.1sourcesepp.single_life_table[49][0]49sourcesepp.single_life_table[49][1]37.1sourcesepp.single_life_table[4][0]4sourcesepp.single_life_table[4][1]80.8sourcesepp.single_life_table[50][0]50sourcesepp.single_life_table[50][1]36.2sourcesepp.single_life_table[51][0]51sourcesepp.single_life_table[51][1]35.3sourcesepp.single_life_table[52][0]52sourcesepp.single_life_table[52][1]34.3sourcesepp.single_life_table[53][0]53sourcesepp.single_life_table[53][1]33.4sourcesepp.single_life_table[54][0]54sourcesepp.single_life_table[54][1]32.5sourcesepp.single_life_table[55][0]55sourcesepp.single_life_table[55][1]31.6sourcesepp.single_life_table[56][0]56sourcesepp.single_life_table[56][1]30.6sourcesepp.single_life_table[57][0]57sourcesepp.single_life_table[57][1]29.8sourcesepp.single_life_table[58][0]58sourcesepp.single_life_table[58][1]28.9sourcesepp.single_life_table[59][0]59sourcesepp.single_life_table[59][1]28sourcesepp.single_life_table[5][0]5sourcesepp.single_life_table[5][1]79.8sourcesepp.single_life_table[60][0]60sourcesepp.single_life_table[60][1]27.1sourcesepp.single_life_table[61][0]61sourcesepp.single_life_table[61][1]26.2sourcesepp.single_life_table[62][0]62sourcesepp.single_life_table[62][1]25.4sourcesepp.single_life_table[63][0]63sourcesepp.single_life_table[63][1]24.5sourcesepp.single_life_table[64][0]64sourcesepp.single_life_table[64][1]23.7sourcesepp.single_life_table[65][0]65sourcesepp.single_life_table[65][1]22.9sourcesepp.single_life_table[66][0]66sourcesepp.single_life_table[66][1]22sourcesepp.single_life_table[67][0]67sourcesepp.single_life_table[67][1]21.2sourcesepp.single_life_table[68][0]68sourcesepp.single_life_table[68][1]20.4sourcesepp.single_life_table[69][0]69sourcesepp.single_life_table[69][1]19.6sourcesepp.single_life_table[6][0]6sourcesepp.single_life_table[6][1]78.8sourcesepp.single_life_table[70][0]70sourcesepp.single_life_table[70][1]18.8sourcesepp.single_life_table[71][0]71sourcesepp.single_life_table[71][1]18sourcesepp.single_life_table[72][0]72sourcesepp.single_life_table[72][1]17.2sourcesepp.single_life_table[73][0]73sourcesepp.single_life_table[73][1]16.4sourcesepp.single_life_table[74][0]74sourcesepp.single_life_table[74][1]15.6sourcesepp.single_life_table[75][0]75sourcesepp.single_life_table[75][1]14.8sourcesepp.single_life_table[76][0]76sourcesepp.single_life_table[76][1]14.1sourcesepp.single_life_table[77][0]77sourcesepp.single_life_table[77][1]13.3sourcesepp.single_life_table[78][0]78sourcesepp.single_life_table[78][1]12.6sourcesepp.single_life_table[79][0]79sourcesepp.single_life_table[79][1]11.9sourcesepp.single_life_table[7][0]7sourcesepp.single_life_table[7][1]77.9sourcesepp.single_life_table[80][0]80sourcesepp.single_life_table[80][1]11.2sourcesepp.single_life_table[81][0]81sourcesepp.single_life_table[81][1]10.5sourcesepp.single_life_table[82][0]82sourcesepp.single_life_table[82][1]9.9sourcesepp.single_life_table[83][0]83sourcesepp.single_life_table[83][1]9.3sourcesepp.single_life_table[84][0]84sourcesepp.single_life_table[84][1]8.7sourcesepp.single_life_table[85][0]85sourcesepp.single_life_table[85][1]8.1sourcesepp.single_life_table[86][0]86sourcesepp.single_life_table[86][1]7.6sourcesepp.single_life_table[87][0]87sourcesepp.single_life_table[87][1]7.1sourcesepp.single_life_table[88][0]88sourcesepp.single_life_table[88][1]6.6sourcesepp.single_life_table[89][0]89sourcesepp.single_life_table[89][1]6.1sourcesepp.single_life_table[8][0]8sourcesepp.single_life_table[8][1]76.9sourcesepp.single_life_table[90][0]90sourcesepp.single_life_table[90][1]5.7sourcesepp.single_life_table[91][0]91sourcesepp.single_life_table[91][1]5.3sourcesepp.single_life_table[92][0]92sourcesepp.single_life_table[92][1]4.9sourcesepp.single_life_table[93][0]93sourcesepp.single_life_table[93][1]4.6sourcesepp.single_life_table[94][0]94sourcesepp.single_life_table[94][1]4.3sourcesepp.single_life_table[95][0]95sourcesepp.single_life_table[95][1]4sourcesepp.single_life_table[96][0]96sourcesepp.single_life_table[96][1]3.7sourcesepp.single_life_table[97][0]97sourcesepp.single_life_table[97][1]3.4sourcesepp.single_life_table[98][0]98sourcesepp.single_life_table[98][1]3.2sourcesepp.single_life_table[99][0]99sourcesepp.single_life_table[99][1]3sourcesepp.single_life_table[9][0]9sourcesepp.single_life_table[9][1]75.9sourcesepp.source26 CFR 1.401(a)(9)-9(b) Table 1 and (e) Table 4 (eCFR, retrieved 2026-10-05); IRS Notice 2022-6 (https://www.irs.gov/pub/irs-drop/n-22-06.pdf)source
Each state's figures (49 states)
AK (22)
source
base federal_agi capital_gains_subtraction none early_distribution_penalty none exemption_credits none federal_tax_deduction none investment_levy none name Alaska retirement_exclusion none senior_credit none social_security.min_age none special_levy none standard_deduction none tax_credit_share none
source
brackets_indexed none brackets_joint none brackets_single none flat_rate 0 own_base_classes none recapture none social_security.treatment exempt ss_offset_credit none
source
deduction_credit none
AL (55)
source
base federal_agi brackets_joint[2][0] none brackets_single[0][0] 500 brackets_single[0][1] 0.02 brackets_single[1][0] 3000 brackets_single[1][1] 0.04 brackets_single[2][0] none brackets_single[2][1] 0.05 capital_gains_subtraction none deduction_credit none exemption_credits none federal_tax_deduction.bands[0][1] 1 federal_tax_deduction.bands[1][0] none federal_tax_deduction.bands[1][1] 1 federal_tax_deduction.kind pct_bands flat_rate none own_base_classes none recapture none retirement_exclusion.amount 6000 retirement_exclusion.cap_offset none retirement_exclusion.phase_out none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 4000
source
brackets_indexed false brackets_joint[0][0] 1000 brackets_joint[0][1] 0.02 brackets_joint[1][0] 6000 brackets_joint[1][1] 0.04 brackets_joint[2][1] 0.05 early_distribution_penalty none federal_tax_deduction.bands[0][0] 100000 federal_tax_deduction.cap_joint 999999999 federal_tax_deduction.cap_single 999999999 federal_tax_deduction.indexed false investment_levy none senior_credit none social_security.min_age none special_levy none standard_deduction.indexed false tax_credit_share none
source
federal_tax_deduction.smoothing_halfwidth 250 name Alabama retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.applies_to[1] private_pension retirement_exclusion.excludes_conversions false standard_deduction.joint 8000
source
retirement_exclusion.indexed false retirement_exclusion.min_age 65 retirement_exclusion.per_taxpayer true
AR (66)
source
base federal_agi brackets_joint[6][0] none brackets_single[0][0] 5599 brackets_single[0][1] 0 brackets_single[1][0] 11199 brackets_single[1][1] 0.02 brackets_single[2][0] 15999 brackets_single[2][1] 0.03 brackets_single[3][0] 26399 brackets_single[3][1] 0.034 brackets_single[4][0] 94700 brackets_single[6][0] none capital_gains_subtraction.share 0.5 deduction_credit none exemption_credits.per_taxpayer 29 exemption_credits.per_taxpayer_65_plus 0 federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion.amount 6000 retirement_exclusion.cap_offset none retirement_exclusion.phase_out none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 2470
source
brackets_indexed true standard_deduction.joint 4940
source
brackets_joint[0][0] 5599 brackets_joint[0][1] 0 brackets_joint[1][0] 11199 brackets_joint[1][1] 0.02 brackets_joint[2][0] 15999 brackets_joint[2][1] 0.03 brackets_joint[3][0] 26399 brackets_joint[3][1] 0.034 brackets_joint[4][0] 94700
source
brackets_joint[4][1] 0.037 brackets_joint[5][0] 97601 brackets_joint[5][1] 0.1360221 brackets_joint[6][1] 0.037 brackets_single[4][1] 0.037 brackets_single[5][0] 97601 brackets_single[5][1] 0.1360221 brackets_single[6][1] 0.037
source
early_distribution_penalty.rate 0.01 exemption_credits.indexed false exemption_credits.phase_out none investment_levy none retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.applies_to[1] private_pension retirement_exclusion.indexed false retirement_exclusion.per_taxpayer true social_security.min_age none special_levy none standard_deduction.indexed true tax_credit_share none
source
name Arkansas retirement_exclusion.excludes_conversions false retirement_exclusion.min_age 59.5
AZ (25)
source
base federal_agi brackets_indexed none brackets_joint none brackets_single none capital_gains_subtraction.share 0.25 deduction_credit none exemption_credits.per_taxpayer 0 exemption_credits.per_taxpayer_65_plus 52.5 federal_tax_deduction none flat_rate 0.025 own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.treatment exempt ss_offset_credit none
source
early_distribution_penalty none investment_levy none name Arizona social_security.min_age none special_levy none tax_credit_share none
source
exemption_credits.indexed false exemption_credits.phase_out none
source
standard_deduction.kind federal_basic
CA (74)
source
base federal_agi brackets_joint[8][0] none brackets_single[0][0] 11079 brackets_single[0][1] 0.01 brackets_single[1][0] 26264 brackets_single[1][1] 0.02 brackets_single[2][0] 41452 brackets_single[2][1] 0.04 brackets_single[3][0] 57542 brackets_single[3][1] 0.06 brackets_single[4][0] 72724 brackets_single[4][1] 0.08 brackets_single[5][0] 371479 brackets_single[5][1] 0.093 brackets_single[6][0] 445771 brackets_single[6][1] 0.103 brackets_single[7][0] 742953 brackets_single[7][1] 0.113 brackets_single[8][0] none brackets_single[8][1] 0.123 capital_gains_subtraction none deduction_credit none exemption_credits.per_taxpayer 153 exemption_credits.per_taxpayer_65_plus 153 exemption_credits.phase_out.rate_per_exemption 0.0024 exemption_credits.phase_out.start_single 252203 federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.treatment exempt special_levy.rate 0.01 special_levy.threshold_single 1000000 ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 5706
source
brackets_indexed true special_levy.indexed false special_levy.threshold_joint 1000000 standard_deduction.indexed true standard_deduction.joint 11412
source
brackets_joint[0][0] 22158 brackets_joint[0][1] 0.01 brackets_joint[1][0] 52528 brackets_joint[1][1] 0.02 brackets_joint[2][0] 82904 brackets_joint[2][1] 0.04 brackets_joint[3][0] 115084 brackets_joint[3][1] 0.06 brackets_joint[4][0] 145448 brackets_joint[4][1] 0.08 brackets_joint[5][0] 742958 brackets_joint[5][1] 0.093 brackets_joint[6][0] 891542 brackets_joint[6][1] 0.103 brackets_joint[7][0] 1485906 brackets_joint[7][1] 0.113 brackets_joint[8][1] 0.123
source
early_distribution_penalty.rate 0.025 exemption_credits.phase_out.kind taper investment_levy none name California tax_credit_share none
source
exemption_credits.indexed true exemption_credits.phase_out.base federal_agi exemption_credits.phase_out.indexed true exemption_credits.phase_out.start_joint 504411 social_security.min_age none
CO (30)
source
base federal_taxable brackets_indexed none brackets_joint none brackets_single none capital_gains_subtraction none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate 0.044 own_base_classes none recapture none retirement_exclusion.amount 24000 retirement_exclusion.min_age 65 retirement_exclusion.per_taxpayer true retirement_exclusion.phase_out none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction none tax_credit_share none
source
early_distribution_penalty none investment_levy none name Colorado retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.applies_to[1] private_pension retirement_exclusion.cap_offset included_ss retirement_exclusion.excludes_conversions false retirement_exclusion.indexed false social_security.min_age 65 special_levy none
CT (219)
source
base federal_agi brackets_joint[0][0] 20000 brackets_joint[0][1] 0.02 brackets_joint[1][1] 0.045 brackets_joint[6][0] none brackets_single[0][0] 10000 brackets_single[0][1] 0.02 brackets_single[1][0] 50000 brackets_single[1][1] 0.045 brackets_single[2][0] 100000 brackets_single[2][1] 0.055 brackets_single[3][0] 200000 brackets_single[3][1] 0.06 brackets_single[4][1] 0.065 brackets_single[6][0] none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none recapture.ramps[0].amount_single 250 recapture.ramps[1].amount_single 250 recapture.ramps[2].amount_single 2700 recapture.ramps[2].end_single 350000 recapture.ramps[2].start_single 200000 retirement_exclusion.amount none retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.cap_offset none retirement_exclusion.phase_out.base federal_agi retirement_exclusion.phase_out.end_joint 128333 retirement_exclusion.phase_out.end_single 89167 retirement_exclusion.phase_out.kind multiplier retirement_exclusion.phase_out.start_joint 95000 retirement_exclusion.phase_out.start_single 72500 senior_credit none social_security.relief.kind cliff social_security.relief.taxed_share 0.25 social_security.treatment taxable ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.joint 24000 standard_deduction.kind amount standard_deduction.phase_out.floor_share 0 standard_deduction.phase_out.tapers[0].cap_joint none standard_deduction.phase_out.tapers[0].cap_single none standard_deduction.phase_out.tapers[0].rate_joint 1 standard_deduction.phase_out.tapers[0].rate_single 1 standard_deduction.phase_out.tapers[0].start_joint 48000 standard_deduction.phase_out.tapers[0].start_single 30000 standard_deduction.single 15000
source
brackets_indexed false brackets_joint[1][0] 100000 brackets_joint[2][0] 200000 brackets_joint[2][1] 0.055 brackets_joint[3][0] 400000 brackets_joint[3][1] 0.06 brackets_joint[4][0] 500000 brackets_joint[4][1] 0.065 brackets_joint[5][0] 1000000 brackets_joint[5][1] 0.069 brackets_joint[6][1] 0.0699 brackets_single[4][0] 250000 brackets_single[5][0] 500000 brackets_single[5][1] 0.069 brackets_single[6][1] 0.0699 retirement_exclusion.applies_to[1] private_pension retirement_exclusion.indexed false retirement_exclusion.min_age none retirement_exclusion.per_taxpayer false retirement_exclusion.phase_out.indexed false
source
capital_gains_subtraction none early_distribution_penalty none investment_levy none recapture.indexed false recapture.ramps[0].amount_joint 500 recapture.ramps[0].end_joint 150500 recapture.ramps[0].end_single 106500 recapture.ramps[0].start_joint 100500 recapture.ramps[0].start_single 56500 recapture.ramps[1].amount_joint 500 recapture.ramps[1].end_joint 310000 recapture.ramps[1].end_single 155000 recapture.ramps[1].start_joint 210000 recapture.ramps[1].start_single 105000 recapture.ramps[2].amount_joint 5400 recapture.ramps[2].end_joint 700000 recapture.ramps[2].start_joint 400000 recapture.ramps[3].amount_joint 900 recapture.ramps[3].amount_single 450 recapture.ramps[3].end_joint 1090000 recapture.ramps[3].end_single 545000 recapture.ramps[3].start_joint 1000000 recapture.ramps[3].start_single 500000 social_security.relief.indexed false social_security.relief.threshold_joint 100000 social_security.relief.threshold_single 75000 special_levy none standard_deduction.indexed false standard_deduction.phase_out.indexed false tax_credit_share.indexed false
source
name Connecticut retirement_exclusion.excludes_conversions false
source
recapture.base state_agi_less_own_subtractions standard_deduction.phase_out.base state_agi_less_own_subtractions
source
tax_credit_share.base state_agi_less_own_subtractions tax_credit_share.knots_joint[0][0] 24000 tax_credit_share.knots_joint[0][1] 0.75 tax_credit_share.knots_joint[10][0] 40500 tax_credit_share.knots_joint[10][1] 0.25 tax_credit_share.knots_joint[11][0] 41000 tax_credit_share.knots_joint[11][1] 0.2 tax_credit_share.knots_joint[12][0] 41500 tax_credit_share.knots_joint[12][1] 0.15 tax_credit_share.knots_joint[13][0] 50000 tax_credit_share.knots_joint[13][1] 0.14 tax_credit_share.knots_joint[14][0] 50500 tax_credit_share.knots_joint[14][1] 0.13 tax_credit_share.knots_joint[15][0] 51000 tax_credit_share.knots_joint[15][1] 0.12 tax_credit_share.knots_joint[16][0] 51500 tax_credit_share.knots_joint[16][1] 0.11 tax_credit_share.knots_joint[17][0] 52000 tax_credit_share.knots_joint[17][1] 0.1 tax_credit_share.knots_joint[18][0] 96000 tax_credit_share.knots_joint[18][1] 0.09 tax_credit_share.knots_joint[19][0] 96500 tax_credit_share.knots_joint[19][1] 0.08 tax_credit_share.knots_joint[1][0] 30000 tax_credit_share.knots_joint[1][1] 0.7 tax_credit_share.knots_joint[20][0] 97000 tax_credit_share.knots_joint[20][1] 0.07 tax_credit_share.knots_joint[21][0] 97500 tax_credit_share.knots_joint[21][1] 0.06 tax_credit_share.knots_joint[22][0] 98000 tax_credit_share.knots_joint[22][1] 0.05 tax_credit_share.knots_joint[23][0] 98500 tax_credit_share.knots_joint[23][1] 0.04 tax_credit_share.knots_joint[24][0] 99000 tax_credit_share.knots_joint[24][1] 0.03 tax_credit_share.knots_joint[25][0] 99500 tax_credit_share.knots_joint[25][1] 0.02 tax_credit_share.knots_joint[26][0] 100000 tax_credit_share.knots_joint[26][1] 0.01 tax_credit_share.knots_joint[27][0] 100500 tax_credit_share.knots_joint[27][1] 0 tax_credit_share.knots_joint[2][0] 30500 tax_credit_share.knots_joint[2][1] 0.65 tax_credit_share.knots_joint[3][0] 31000 tax_credit_share.knots_joint[3][1] 0.6 tax_credit_share.knots_joint[4][0] 31500 tax_credit_share.knots_joint[4][1] 0.55 tax_credit_share.knots_joint[5][0] 32000 tax_credit_share.knots_joint[5][1] 0.5 tax_credit_share.knots_joint[6][0] 32500 tax_credit_share.knots_joint[6][1] 0.45 tax_credit_share.knots_joint[7][0] 33000 tax_credit_share.knots_joint[7][1] 0.4 tax_credit_share.knots_joint[8][0] 33500 tax_credit_share.knots_joint[8][1] 0.35 tax_credit_share.knots_joint[9][0] 40000 tax_credit_share.knots_joint[9][1] 0.3 tax_credit_share.knots_single[0][0] 15000 tax_credit_share.knots_single[0][1] 0.75 tax_credit_share.knots_single[10][0] 25500 tax_credit_share.knots_single[10][1] 0.25 tax_credit_share.knots_single[11][0] 26000 tax_credit_share.knots_single[11][1] 0.2 tax_credit_share.knots_single[12][0] 26500 tax_credit_share.knots_single[12][1] 0.15 tax_credit_share.knots_single[13][0] 31300 tax_credit_share.knots_single[13][1] 0.14 tax_credit_share.knots_single[14][0] 31800 tax_credit_share.knots_single[14][1] 0.13 tax_credit_share.knots_single[15][0] 32300 tax_credit_share.knots_single[15][1] 0.12 tax_credit_share.knots_single[16][0] 32800 tax_credit_share.knots_single[16][1] 0.11 tax_credit_share.knots_single[17][0] 33300 tax_credit_share.knots_single[17][1] 0.1 tax_credit_share.knots_single[18][0] 60000 tax_credit_share.knots_single[18][1] 0.09 tax_credit_share.knots_single[19][0] 60500 tax_credit_share.knots_single[19][1] 0.08 tax_credit_share.knots_single[1][0] 18800 tax_credit_share.knots_single[1][1] 0.7 tax_credit_share.knots_single[20][0] 61000 tax_credit_share.knots_single[20][1] 0.07 tax_credit_share.knots_single[21][0] 61500 tax_credit_share.knots_single[21][1] 0.06 tax_credit_share.knots_single[22][0] 62000 tax_credit_share.knots_single[22][1] 0.05 tax_credit_share.knots_single[23][0] 62500 tax_credit_share.knots_single[23][1] 0.04 tax_credit_share.knots_single[24][0] 63000 tax_credit_share.knots_single[24][1] 0.03 tax_credit_share.knots_single[25][0] 63500 tax_credit_share.knots_single[25][1] 0.02 tax_credit_share.knots_single[26][0] 64000 tax_credit_share.knots_single[26][1] 0.01 tax_credit_share.knots_single[27][0] 64500 tax_credit_share.knots_single[27][1] 0 tax_credit_share.knots_single[2][0] 19300 tax_credit_share.knots_single[2][1] 0.65 tax_credit_share.knots_single[3][0] 19800 tax_credit_share.knots_single[3][1] 0.6 tax_credit_share.knots_single[4][0] 20300 tax_credit_share.knots_single[4][1] 0.55 tax_credit_share.knots_single[5][0] 20800 tax_credit_share.knots_single[5][1] 0.5 tax_credit_share.knots_single[6][0] 21300 tax_credit_share.knots_single[6][1] 0.45 tax_credit_share.knots_single[7][0] 21800 tax_credit_share.knots_single[7][1] 0.4 tax_credit_share.knots_single[8][0] 22300 tax_credit_share.knots_single[8][1] 0.35 tax_credit_share.knots_single[9][0] 25000 tax_credit_share.knots_single[9][1] 0.3
DC (55)
source
base federal_agi brackets_joint[6][0] none brackets_single[0][0] 10000 brackets_single[0][1] 0.04 brackets_single[1][0] 40000 brackets_single[1][1] 0.06 brackets_single[2][0] 60000 brackets_single[2][1] 0.065 brackets_single[3][1] 0.085 brackets_single[6][0] none capital_gains_subtraction none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 15000
source
brackets_indexed false brackets_joint[0][0] 10000 brackets_joint[0][1] 0.04 brackets_joint[1][0] 40000 brackets_joint[1][1] 0.06 brackets_joint[2][0] 60000 brackets_joint[2][1] 0.065 brackets_joint[3][0] 250000 brackets_joint[3][1] 0.085 brackets_joint[4][0] 500000 brackets_joint[4][1] 0.0925 brackets_joint[5][0] 1000000 brackets_joint[5][1] 0.0975 brackets_joint[6][1] 0.1075 brackets_single[3][0] 250000 brackets_single[4][0] 500000 brackets_single[4][1] 0.0925 brackets_single[5][0] 1000000 brackets_single[5][1] 0.0975 brackets_single[6][1] 0.1075 social_security.min_age none special_levy none
source
early_distribution_penalty none investment_levy none name District of Columbia standard_deduction.joint 30000 tax_credit_share none
source
standard_deduction.aged_indexed true standard_deduction.aged_per_spouse_joint 1650 standard_deduction.aged_single 2050 standard_deduction.indexed true
DE (66)
source
base federal_agi brackets_joint[6][0] none brackets_single[0][0] 2000 brackets_single[0][1] 0 brackets_single[1][0] 5000 brackets_single[1][1] 0.022 brackets_single[2][0] 10000 brackets_single[2][1] 0.039 brackets_single[3][0] 20000 brackets_single[3][1] 0.048 brackets_single[4][0] 25000 brackets_single[4][1] 0.052 brackets_single[5][1] 0.0555 brackets_single[6][0] none deduction_credit none early_distribution_penalty none exemption_credits.per_taxpayer 110 exemption_credits.per_taxpayer_65_plus 110 federal_tax_deduction none flat_rate none own_base_classes none retirement_exclusion.amount 12500 retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.cap_offset none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.single 3250 tax_credit_share none
source
brackets_indexed false brackets_joint[0][0] 2000 brackets_joint[0][1] 0 brackets_joint[1][0] 5000 brackets_joint[1][1] 0.022 brackets_joint[2][0] 10000 brackets_joint[2][1] 0.039 brackets_joint[3][0] 20000 brackets_joint[3][1] 0.048 brackets_joint[4][0] 25000 brackets_joint[4][1] 0.052 brackets_joint[5][0] 60000 brackets_joint[5][1] 0.0555 brackets_joint[6][1] 0.066 brackets_single[5][0] 60000 brackets_single[6][1] 0.066 social_security.min_age none special_levy none
source
capital_gains_subtraction none exemption_credits.indexed false exemption_credits.phase_out none retirement_exclusion.applies_to[1] private_pension retirement_exclusion.excludes_conversions false retirement_exclusion.indexed false retirement_exclusion.min_age 60 retirement_exclusion.per_taxpayer true retirement_exclusion.phase_out none standard_deduction.indexed false standard_deduction.joint 6500 standard_deduction.phase_out none
source
investment_levy none name Delaware recapture none
FL (22)
source
base federal_agi capital_gains_subtraction none early_distribution_penalty none exemption_credits none federal_tax_deduction none investment_levy none name Florida retirement_exclusion none senior_credit none social_security.min_age none special_levy none standard_deduction none tax_credit_share none
source
brackets_indexed none brackets_joint none brackets_single none flat_rate 0 own_base_classes none recapture none social_security.treatment exempt ss_offset_credit none
source
deduction_credit none
GA (37)
source
base federal_agi brackets_indexed none brackets_joint none brackets_single none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate 0.0499 own_base_classes none retirement_exclusion.amount 65000 retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.cap_offset none retirement_exclusion.phase_out none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 15000
source
capital_gains_subtraction none early_distribution_penalty none investment_levy none name Georgia recapture none retirement_exclusion.applies_to[1] private_pension retirement_exclusion.excludes_conversions false retirement_exclusion.min_age 65 social_security.min_age none special_levy none tax_credit_share none
source
retirement_exclusion.indexed false retirement_exclusion.per_taxpayer true
source
standard_deduction.indexed false standard_deduction.joint 30000
HI (75)
source
base federal_agi brackets_joint[11][0] none brackets_single[0][0] 9600 brackets_single[0][1] 0.014 brackets_single[11][0] none brackets_single[1][0] 14400 brackets_single[1][1] 0.032 brackets_single[2][0] 19200 brackets_single[2][1] 0.055 brackets_single[3][0] 24000 brackets_single[3][1] 0.064 brackets_single[4][0] 36000 brackets_single[4][1] 0.068 brackets_single[5][1] 0.072 deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none retirement_exclusion none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 9144
source
brackets_indexed false brackets_joint[0][0] 19200 brackets_joint[0][1] 0.014 brackets_joint[10][0] 650000 brackets_joint[10][1] 0.1 brackets_joint[11][1] 0.11 brackets_joint[1][0] 28800 brackets_joint[1][1] 0.032 brackets_joint[2][0] 38400 brackets_joint[2][1] 0.055 brackets_joint[3][0] 48000 brackets_joint[3][1] 0.064 brackets_joint[4][0] 72000 brackets_joint[4][1] 0.068 brackets_joint[5][0] 96000 brackets_joint[5][1] 0.072 brackets_joint[6][0] 250000 brackets_joint[6][1] 0.076 brackets_joint[7][0] 350000 brackets_joint[7][1] 0.079 brackets_joint[8][0] 450000 brackets_joint[8][1] 0.0825 brackets_joint[9][0] 550000 brackets_joint[9][1] 0.09 brackets_single[10][0] 325000 brackets_single[10][1] 0.1 brackets_single[11][1] 0.11 brackets_single[5][0] 48000 brackets_single[6][0] 125000 brackets_single[6][1] 0.076 brackets_single[7][0] 175000 brackets_single[7][1] 0.079 brackets_single[8][0] 225000 brackets_single[8][1] 0.0825 brackets_single[9][0] 275000 brackets_single[9][1] 0.09 social_security.min_age none special_levy none standard_deduction.indexed false standard_deduction.joint 18288
source
capital_gains_subtraction none investment_levy none name Hawaii recapture none tax_credit_share none
source
early_distribution_penalty none
IA (33)
source
base federal_taxable brackets_indexed none brackets_joint none brackets_single none capital_gains_subtraction none deduction_credit none exemption_credits.per_taxpayer 40 exemption_credits.per_taxpayer_65_plus 20 federal_tax_deduction none flat_rate 0.038 own_base_classes none recapture none retirement_exclusion.amount none retirement_exclusion.cap_offset none retirement_exclusion.min_age 55 senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction none tax_credit_share none
source
early_distribution_penalty none investment_levy none retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.applies_to[1] private_pension retirement_exclusion.indexed false retirement_exclusion.per_taxpayer false retirement_exclusion.phase_out none social_security.min_age none
source
exemption_credits.indexed false exemption_credits.phase_out none
source
name Iowa retirement_exclusion.excludes_conversions false special_levy none
ID (31)
source
base federal_taxable brackets_joint[0][1] 0 brackets_joint[1][0] none brackets_single[0][0] 4811 brackets_single[0][1] 0 brackets_single[1][0] none brackets_single[1][1] 0.053 capital_gains_subtraction none deduction_credit none exemption_credits.per_taxpayer 155 exemption_credits.per_taxpayer_65_plus 0 federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.min_age none social_security.treatment exempt ss_offset_credit none standard_deduction none
source
brackets_indexed true brackets_joint[0][0] 9622 brackets_joint[1][1] 0.053 early_distribution_penalty none exemption_credits.indexed false exemption_credits.phase_out none investment_levy none name Idaho special_levy none tax_credit_share none
IL (38)
source
base federal_agi brackets_indexed none brackets_joint none brackets_single none capital_gains_subtraction none exemption_credits.per_taxpayer 141.075 exemption_credits.per_taxpayer_65_plus 49.5 federal_tax_deduction none flat_rate 0.0495 own_base_classes none recapture none retirement_exclusion.amount none retirement_exclusion.cap_offset none retirement_exclusion.phase_out none social_security.treatment exempt ss_offset_credit none standard_deduction none tax_credit_share none
source
deduction_credit none
source
early_distribution_penalty none exemption_credits.phase_out.kind taper exemption_credits.phase_out.rate_per_exemption 1 investment_levy none name Illinois retirement_exclusion.excludes_conversions false senior_credit none special_levy none
source
exemption_credits.indexed true exemption_credits.phase_out.base federal_agi exemption_credits.phase_out.indexed false exemption_credits.phase_out.start_joint 500000 exemption_credits.phase_out.start_single 250000 retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.applies_to[1] private_pension retirement_exclusion.indexed false retirement_exclusion.min_age none retirement_exclusion.per_taxpayer false social_security.min_age none
IN (25)
source
base federal_agi brackets_indexed none brackets_joint none brackets_single none deduction_credit none exemption_credits.per_taxpayer 29.5 exemption_credits.per_taxpayer_65_plus 29.5 federal_tax_deduction none flat_rate 0.0295 own_base_classes none retirement_exclusion none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction none
source
capital_gains_subtraction none early_distribution_penalty none investment_levy none name Indiana recapture none social_security.min_age none special_levy none tax_credit_share none
source
exemption_credits.indexed false exemption_credits.phase_out none
KS (35)
source
base federal_agi brackets_joint[1][0] none brackets_single[0][0] 23000 brackets_single[0][1] 0.052 brackets_single[1][0] none brackets_single[1][1] 0.0558 capital_gains_subtraction none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 12765
source
brackets_indexed false brackets_joint[0][0] 46000 brackets_joint[0][1] 0.052 brackets_joint[1][1] 0.0558 social_security.min_age none special_levy none
source
early_distribution_penalty none investment_levy none name Kansas tax_credit_share none
source
standard_deduction.indexed false standard_deduction.joint 26560
KY (40)
source
base federal_agi brackets_indexed none brackets_joint none brackets_single none capital_gains_subtraction none deduction_credit none exemption_credits.per_taxpayer 0 exemption_credits.per_taxpayer_65_plus 40 federal_tax_deduction none flat_rate 0.035 own_base_classes none retirement_exclusion.amount 31110 retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.cap_offset none retirement_exclusion.min_age none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.single 3360 tax_credit_share none
source
early_distribution_penalty none investment_levy none recapture none special_levy none standard_deduction.indexed true standard_deduction.phase_out none
source
exemption_credits.indexed false exemption_credits.phase_out none
source
name Kentucky retirement_exclusion.excludes_conversions false standard_deduction.joint 6720
source
retirement_exclusion.applies_to[1] private_pension retirement_exclusion.indexed false retirement_exclusion.per_taxpayer true retirement_exclusion.phase_out none
source
social_security.min_age none
LA (37)
source
base federal_agi brackets_indexed none brackets_joint none brackets_single none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate 0.03 own_base_classes none retirement_exclusion.amount 12000 retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.cap_offset none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 12875 tax_credit_share none
source
capital_gains_subtraction none early_distribution_penalty none investment_levy none recapture none retirement_exclusion.applies_to[1] private_pension retirement_exclusion.min_age 65 retirement_exclusion.per_taxpayer true retirement_exclusion.phase_out none social_security.min_age none special_levy none
source
name Louisiana retirement_exclusion.excludes_conversions false retirement_exclusion.indexed true
source
standard_deduction.indexed true standard_deduction.joint 25750
MA (40)
source
base own brackets_indexed none brackets_joint none brackets_single none capital_gains_subtraction none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate 0.05 investment_levy none own_base_classes[0] employment recapture none retirement_exclusion none senior_credit none social_security.treatment exempt special_levy.rate 0.04 special_levy.threshold_single 1107750 ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.single 4400 tax_credit_share none
source
early_distribution_penalty none name Massachusetts social_security.min_age none standard_deduction.phase_out none
source
own_base_classes[1] other_work own_base_classes[2] rental own_base_classes[3] interest own_base_classes[4] dividends own_base_classes[5] capital_gains own_base_classes[6] other_investment own_base_classes[7] retirement_draws own_base_classes[8] private_pension special_levy.indexed true special_levy.threshold_joint 1107750
source
standard_deduction.indexed false standard_deduction.joint 8800
MD (94)
source
base federal_agi brackets_joint[0][0] 1000 brackets_joint[0][1] 0.02 brackets_joint[1][0] 2000 brackets_joint[1][1] 0.03 brackets_joint[2][0] 3000 brackets_joint[2][1] 0.04 brackets_joint[3][1] 0.0475 brackets_joint[9][0] none brackets_single[0][0] 1000 brackets_single[0][1] 0.02 brackets_single[1][0] 2000 brackets_single[1][1] 0.03 brackets_single[2][0] 3000 brackets_single[2][1] 0.04 brackets_single[3][0] 100000 brackets_single[3][1] 0.0475 brackets_single[4][0] 125000 brackets_single[4][1] 0.05 brackets_single[5][0] 150000 brackets_single[5][1] 0.0525 brackets_single[6][0] 250000 brackets_single[6][1] 0.055 brackets_single[7][1] 0.0575 brackets_single[9][0] none capital_gains_subtraction none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none investment_levy.income capital_gains investment_levy.kind gated investment_levy.rate 0.02 own_base_classes none recapture none retirement_exclusion.amount 40600 retirement_exclusion.applies_to[0] private_pension retirement_exclusion.cap_offset gross_ss retirement_exclusion.excludes_conversions false retirement_exclusion.min_age 65 retirement_exclusion.per_taxpayer false retirement_exclusion.phase_out none senior_credit.amount_joint_both 1750 senior_credit.amount_single 1000 senior_credit.min_age 65 social_security.treatment exempt ss_offset_credit none standard_deduction.aged_per_spouse_joint 1000 standard_deduction.aged_single 1000 standard_deduction.joint 13250 standard_deduction.kind amount standard_deduction.phase_out.base federal_agi standard_deduction.phase_out.floor_share 0 standard_deduction.phase_out.tapers[0].cap_single 3200 standard_deduction.phase_out.tapers[0].rate_joint 0.128 standard_deduction.phase_out.tapers[0].rate_single 0.064 standard_deduction.phase_out.tapers[0].start_joint 150000 standard_deduction.phase_out.tapers[0].start_single 100000 standard_deduction.single 6600
source
brackets_indexed false brackets_joint[3][0] 150000 brackets_joint[4][0] 175000 brackets_joint[4][1] 0.05 brackets_joint[5][0] 225000 brackets_joint[5][1] 0.0525 brackets_joint[6][0] 300000 brackets_joint[6][1] 0.055 brackets_joint[7][0] 600000 brackets_joint[7][1] 0.0575 brackets_joint[8][0] 1200000 brackets_joint[8][1] 0.0625 brackets_joint[9][1] 0.065 brackets_single[7][0] 500000 brackets_single[8][0] 1000000 brackets_single[8][1] 0.0625 brackets_single[9][1] 0.065 investment_levy.indexed false investment_levy.threshold_joint 350000 investment_levy.threshold_single 350000
source
early_distribution_penalty none standard_deduction.aged_indexed false standard_deduction.phase_out.indexed false standard_deduction.phase_out.tapers[0].cap_joint 6400 tax_credit_share none
source
name Maryland special_levy none standard_deduction.indexed false
source
retirement_exclusion.indexed false social_security.min_age none
source
senior_credit.amount_joint_one 1000 senior_credit.ceiling_joint 150000 senior_credit.ceiling_single 100000 senior_credit.ceilings_indexed false senior_credit.indexed false
ME (70)
source
base federal_agi brackets_joint[0][1] 0.058 brackets_joint[2][0] none brackets_single[0][0] 27400 brackets_single[0][1] 0.058 brackets_single[1][0] 64850 brackets_single[1][1] 0.0675 brackets_single[2][0] none brackets_single[2][1] 0.0715 capital_gains_subtraction none deduction_credit none early_distribution_penalty none exemption_credits none federal_tax_deduction none flat_rate none investment_levy none own_base_classes none recapture none retirement_exclusion.amount 49824 retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.cap_offset gross_ss retirement_exclusion.per_taxpayer true retirement_exclusion.phase_out.end_single 225000 retirement_exclusion.phase_out.kind multiplier retirement_exclusion.phase_out.start_single 125000 senior_credit none social_security.treatment exempt special_levy.rate 0.02 special_levy.threshold_single 1000000 ss_offset_credit none standard_deduction.aged_per_spouse_joint 1650 standard_deduction.aged_single 2050 standard_deduction.joint 42000 standard_deduction.kind amount standard_deduction.phase_out.base state_agi_less_own_subtractions standard_deduction.phase_out.floor_share 0 standard_deduction.phase_out.tapers[0].cap_single 17750 standard_deduction.phase_out.tapers[0].rate_single 0.2093333 standard_deduction.phase_out.tapers[0].start_single 102250 standard_deduction.phase_out.tapers[1].rate_single 0.0424 standard_deduction.phase_out.tapers[1].start_single 341000 standard_deduction.single 21000
source
brackets_indexed true brackets_joint[0][0] 54850 brackets_joint[1][0] 129750 brackets_joint[1][1] 0.0675 brackets_joint[2][1] 0.0715 social_security.min_age none special_levy.threshold_joint 1500000 standard_deduction.aged_indexed true standard_deduction.indexed true
source
name Maine retirement_exclusion.indexed true retirement_exclusion.min_age 55 retirement_exclusion.phase_out.start_joint 250000 special_levy.indexed true tax_credit_share none
source
retirement_exclusion.applies_to[1] private_pension retirement_exclusion.phase_out.base federal_agi retirement_exclusion.phase_out.end_joint 350000 retirement_exclusion.phase_out.indexed true
source
retirement_exclusion.excludes_conversions true
source
standard_deduction.phase_out.indexed true standard_deduction.phase_out.tapers[0].cap_joint 34700 standard_deduction.phase_out.tapers[0].rate_joint 0.2093333 standard_deduction.phase_out.tapers[0].start_joint 204550 standard_deduction.phase_out.tapers[1].cap_joint 10600 standard_deduction.phase_out.tapers[1].cap_single 5300 standard_deduction.phase_out.tapers[1].rate_joint 0.0848 standard_deduction.phase_out.tapers[1].start_joint 409150
MI (37)
source
base federal_agi brackets_indexed none brackets_joint none brackets_single none capital_gains_subtraction none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate 0.0425 own_base_classes none retirement_exclusion.amount 67610 retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.cap_offset none retirement_exclusion.min_age none retirement_exclusion.phase_out none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.single 5900 tax_credit_share none
source
early_distribution_penalty none investment_levy none name Michigan recapture none retirement_exclusion.applies_to[1] private_pension retirement_exclusion.excludes_conversions false senior_credit none social_security.min_age none special_levy none standard_deduction.phase_out none
source
retirement_exclusion.indexed true
source
retirement_exclusion.per_taxpayer true standard_deduction.indexed true standard_deduction.joint 11800
MN (66)
source
base federal_agi brackets_joint[0][0] 48700 brackets_joint[0][1] 0.0535 brackets_joint[1][1] 0.068 brackets_joint[3][0] none brackets_single[0][0] 33310 brackets_single[0][1] 0.0535 brackets_single[1][0] 109430 brackets_single[1][1] 0.068 brackets_single[2][0] 203150 brackets_single[2][1] 0.0785 brackets_single[3][0] none brackets_single[3][1] 0.0985 capital_gains_subtraction none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none investment_levy.kind excess investment_levy.rate 0.01 investment_levy.threshold_single 1000000 own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.relief.kind ramp social_security.relief.threshold_joint 110780 social_security.relief.threshold_single 86410 social_security.relief.width 40000 social_security.treatment taxable special_levy none ss_offset_credit none standard_deduction.aged_per_spouse_joint 1600 standard_deduction.aged_single 2000 standard_deduction.joint 30600 standard_deduction.kind amount standard_deduction.phase_out.floor_share 0.2 standard_deduction.phase_out.tapers[0].cap_joint none standard_deduction.phase_out.tapers[0].cap_single none standard_deduction.phase_out.tapers[0].rate_single 0.03 standard_deduction.phase_out.tapers[0].start_single 244400 standard_deduction.phase_out.tapers[1].cap_joint none standard_deduction.phase_out.tapers[1].cap_single none standard_deduction.single 15300
source
brackets_indexed true brackets_joint[1][0] 193480 brackets_joint[2][0] 337930 brackets_joint[2][1] 0.0785 brackets_joint[3][1] 0.0985 standard_deduction.aged_indexed true standard_deduction.indexed true standard_deduction.phase_out.indexed true standard_deduction.phase_out.tapers[0].rate_joint 0.03 standard_deduction.phase_out.tapers[0].start_joint 244400 standard_deduction.phase_out.tapers[1].start_joint 337800 standard_deduction.phase_out.tapers[1].start_single 337800 tax_credit_share none
source
early_distribution_penalty none name Minnesota standard_deduction.phase_out.base state_agi
source
investment_levy.income investment_income investment_levy.indexed false investment_levy.threshold_joint 1000000
source
social_security.relief.indexed true
source
standard_deduction.phase_out.tapers[1].rate_joint 0.07 standard_deduction.phase_out.tapers[1].rate_single 0.07
MO (79)
source
base federal_agi brackets_joint[0][1] 0 brackets_joint[7][0] none brackets_single[0][1] 0 brackets_single[1][1] 0.02 brackets_single[2][1] 0.025 brackets_single[3][1] 0.03 brackets_single[4][1] 0.035 brackets_single[5][1] 0.04 brackets_single[6][1] 0.045 brackets_single[7][0] none brackets_single[7][1] 0.047 capital_gains_subtraction.share 1 deduction_credit none exemption_credits none federal_tax_deduction.bands[0][0] 25000 federal_tax_deduction.bands[1][1] 0.25 federal_tax_deduction.bands[4][0] none federal_tax_deduction.bands[4][1] 0 federal_tax_deduction.kind pct_bands flat_rate none own_base_classes none recapture none retirement_exclusion.amount 6000 retirement_exclusion.cap_offset none retirement_exclusion.min_age none retirement_exclusion.per_taxpayer true retirement_exclusion.phase_out.base state_agi_less_taxable_ss retirement_exclusion.phase_out.kind taper retirement_exclusion.phase_out.rate 1 retirement_exclusion.phase_out.start_single 25000 senior_credit none social_security.min_age 62 social_security.treatment exempt ss_offset_credit none tax_credit_share none
source
brackets_indexed true brackets_joint[0][0] 1348 brackets_joint[1][0] 2696 brackets_joint[1][1] 0.02 brackets_joint[2][0] 4044 brackets_joint[2][1] 0.025 brackets_joint[3][0] 5392 brackets_joint[3][1] 0.03 brackets_joint[4][0] 6740 brackets_joint[4][1] 0.035 brackets_joint[5][0] 8088 brackets_joint[5][1] 0.04 brackets_joint[6][0] 9436 brackets_joint[6][1] 0.045 brackets_joint[7][1] 0.047 brackets_single[0][0] 1348 brackets_single[1][0] 2696 brackets_single[2][0] 4044 brackets_single[3][0] 5392 brackets_single[4][0] 6740 brackets_single[5][0] 8088 brackets_single[6][0] 9436
source
early_distribution_penalty none investment_levy none retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.applies_to[1] private_pension retirement_exclusion.indexed false retirement_exclusion.phase_out.indexed false retirement_exclusion.phase_out.start_joint 32000 special_levy none standard_deduction.kind federal
source
federal_tax_deduction.bands[0][1] 0.35 federal_tax_deduction.bands[1][0] 50000 federal_tax_deduction.bands[2][0] 100000 federal_tax_deduction.bands[2][1] 0.15 federal_tax_deduction.bands[3][0] 125000 federal_tax_deduction.bands[3][1] 0.05 federal_tax_deduction.cap_joint 10000 federal_tax_deduction.cap_single 5000 federal_tax_deduction.indexed false
source
federal_tax_deduction.smoothing_halfwidth 250 name Missouri retirement_exclusion.excludes_conversions false
MS (51)
source
base own brackets_joint[1][0] none brackets_single[0][0] 10000 brackets_single[0][1] 0 brackets_single[1][0] none brackets_single[1][1] 0.04 capital_gains_subtraction none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none investment_levy none own_base_classes[0] employment recapture none retirement_exclusion.amount none retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.cap_offset none retirement_exclusion.excludes_conversions false retirement_exclusion.phase_out none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.single 8300 tax_credit_share none
source
brackets_indexed false brackets_joint[0][0] 10000 brackets_joint[0][1] 0 brackets_joint[1][1] 0.04 standard_deduction.indexed false standard_deduction.joint 16600 standard_deduction.phase_out none
source
early_distribution_penalty none social_security.min_age none special_levy none
source
name Mississippi own_base_classes[1] other_work own_base_classes[2] rental own_base_classes[3] interest own_base_classes[4] dividends own_base_classes[5] capital_gains own_base_classes[6] other_investment own_base_classes[7] retirement_draws own_base_classes[8] private_pension retirement_exclusion.applies_to[1] private_pension retirement_exclusion.indexed false retirement_exclusion.min_age 59.5 retirement_exclusion.per_taxpayer false
MT (35)
source
base federal_taxable brackets_joint[0][1] 0.047 brackets_joint[1][0] none brackets_single[0][0] 47500 brackets_single[0][1] 0.047 brackets_single[1][0] none brackets_single[1][1] 0.0565 capital_gains_subtraction.share 0.2743362832 deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.relief none social_security.treatment taxable ss_offset_credit none standard_deduction.aged_per_spouse_joint 5660 standard_deduction.aged_single 5660 standard_deduction.joint 0 standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 0 tax_credit_share none
source
brackets_indexed false brackets_joint[0][0] 95000 brackets_joint[1][1] 0.0565 special_levy none
source
early_distribution_penalty none investment_levy none name Montana standard_deduction.indexed true
source
standard_deduction.aged_indexed true
NC (29)
source
base federal_agi brackets_indexed none brackets_joint none brackets_single none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate 0.0399 own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 12750 tax_credit_share none
source
capital_gains_subtraction none early_distribution_penalty none investment_levy none name North Carolina social_security.min_age none special_levy none
source
standard_deduction.indexed false standard_deduction.joint 25500
ND (32)
source
base federal_taxable brackets_joint[0][0] 82800 brackets_joint[0][1] 0 brackets_joint[1][1] 0.0195 brackets_joint[2][0] none brackets_single[0][0] 49575 brackets_single[0][1] 0 brackets_single[1][1] 0.0195 brackets_single[2][0] none capital_gains_subtraction.share 0.4 deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction none
source
brackets_indexed true brackets_joint[1][0] 304850 brackets_joint[2][1] 0.025 brackets_single[1][0] 250400 brackets_single[2][1] 0.025 social_security.min_age none special_levy none
source
early_distribution_penalty none investment_levy none name North Dakota tax_credit_share none
NE (42)
source
base federal_agi brackets_joint[2][0] none brackets_single[0][0] 4130 brackets_single[0][1] 0.0246 brackets_single[1][0] 24760 brackets_single[1][1] 0.0351 brackets_single[2][0] none brackets_single[2][1] 0.0455 deduction_credit none early_distribution_penalty.rate 0.0296 exemption_credits.per_taxpayer 176 exemption_credits.per_taxpayer_65_plus 0 federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 8850
source
brackets_indexed true exemption_credits.indexed true exemption_credits.phase_out none standard_deduction.indexed true
source
brackets_joint[0][0] 8250 brackets_joint[0][1] 0.0246 brackets_joint[1][0] 49530 brackets_joint[1][1] 0.0351 brackets_joint[2][1] 0.0455 social_security.min_age none special_levy none standard_deduction.joint 17700
source
capital_gains_subtraction none
source
investment_levy none name Nebraska tax_credit_share none
NH (22)
source
base federal_agi capital_gains_subtraction none early_distribution_penalty none exemption_credits none federal_tax_deduction none investment_levy none name New Hampshire retirement_exclusion none senior_credit none social_security.min_age none special_levy none standard_deduction none tax_credit_share none
source
brackets_indexed none brackets_joint none brackets_single none flat_rate 0 own_base_classes none recapture none social_security.treatment exempt ss_offset_credit none
source
deduction_credit none
NM (49)
source
base federal_agi brackets_joint[0][0] 8000 brackets_joint[0][1] 0.015 brackets_joint[1][0] 25000 brackets_joint[1][1] 0.032 brackets_joint[2][0] 50000 brackets_joint[2][1] 0.043 brackets_joint[3][0] 100000 brackets_joint[3][1] 0.047 brackets_joint[4][1] 0.049 brackets_joint[5][0] none brackets_single[0][0] 5500 brackets_single[0][1] 0.015 brackets_single[1][0] 16500 brackets_single[1][1] 0.032 brackets_single[2][0] 33500 brackets_single[2][1] 0.043 brackets_single[3][0] 66500 brackets_single[3][1] 0.047 brackets_single[4][1] 0.049 brackets_single[5][0] none capital_gains_subtraction.amount 2500 deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.relief.kind cliff social_security.relief.taxed_share 1 social_security.treatment taxable ss_offset_credit none tax_credit_share none
source
brackets_indexed false brackets_joint[4][0] 315000 brackets_joint[5][1] 0.059 brackets_single[4][0] 210000 brackets_single[5][1] 0.059 special_levy none
source
capital_gains_subtraction.indexed false social_security.relief.indexed false social_security.relief.threshold_joint 150000 social_security.relief.threshold_single 100000
source
early_distribution_penalty none investment_levy none name New Mexico
source
standard_deduction.kind federal
NV (22)
source
base federal_agi name Nevada
source
brackets_indexed none brackets_joint none brackets_single none flat_rate 0 own_base_classes none recapture none social_security.treatment exempt ss_offset_credit none
source
capital_gains_subtraction none deduction_credit none early_distribution_penalty none exemption_credits none federal_tax_deduction none investment_levy none retirement_exclusion none senior_credit none social_security.min_age none special_levy none standard_deduction none tax_credit_share none
NY (102)
source
base federal_agi brackets_joint[0][0] 17150 brackets_joint[0][1] 0.039 brackets_joint[1][0] 23600 brackets_joint[1][1] 0.044 brackets_joint[2][0] 27900 brackets_joint[2][1] 0.0515 brackets_joint[3][0] 161550 brackets_joint[3][1] 0.054 brackets_joint[4][1] 0.059 brackets_joint[8][0] none brackets_single[0][0] 8500 brackets_single[0][1] 0.039 brackets_single[1][0] 11700 brackets_single[1][1] 0.044 brackets_single[2][0] 13900 brackets_single[2][1] 0.0515 brackets_single[3][0] 80650 brackets_single[3][1] 0.054 brackets_single[4][0] 215400 brackets_single[4][1] 0.059 brackets_single[5][1] 0.0685 brackets_single[8][0] none deduction_credit none early_distribution_penalty none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none recapture.base state_agi_less_taxable_ss recapture.ramps[0].amount_joint 333 recapture.ramps[0].amount_single 567 recapture.ramps[0].end_single 157650 recapture.ramps[0].start_single 107650 recapture.ramps[1].amount_joint 807 recapture.ramps[1].amount_single 2047 recapture.ramps[1].end_single 265400 recapture.ramps[1].start_single 215400 retirement_exclusion.amount 20000 retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.cap_offset none retirement_exclusion.per_taxpayer true retirement_exclusion.phase_out none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.joint 16050 standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 8000
source
brackets_indexed false brackets_joint[4][0] 323200 brackets_joint[5][0] 2155350 brackets_joint[5][1] 0.0685 brackets_joint[6][0] 5000000 brackets_joint[6][1] 0.0965 brackets_joint[7][0] 25000000 brackets_joint[7][1] 0.103 brackets_joint[8][1] 0.109 brackets_single[5][0] 1077550 brackets_single[6][0] 5000000 brackets_single[6][1] 0.0965 brackets_single[7][0] 25000000 brackets_single[7][1] 0.103 brackets_single[8][1] 0.109 recapture.indexed false recapture.ramps[0].end_joint 157650 recapture.ramps[0].start_joint 107650 recapture.ramps[1].end_joint 211550 recapture.ramps[1].start_joint 161550 recapture.ramps[2].amount_joint 3071 recapture.ramps[2].amount_single 30172 recapture.ramps[2].end_joint 373200 recapture.ramps[2].end_single 1127550 recapture.ramps[2].start_joint 323200 recapture.ramps[2].start_single 1077550 recapture.ramps[3].amount_joint 60350 recapture.ramps[3].amount_single 32500 recapture.ramps[3].end_joint 2205350 recapture.ramps[3].end_single 5050000 recapture.ramps[3].start_joint 2155350 recapture.ramps[3].start_single 5000000 recapture.ramps[4].amount_joint 32500 recapture.ramps[4].amount_single 0 recapture.ramps[4].end_joint 5050000 recapture.ramps[4].end_single 5050000 recapture.ramps[4].start_joint 5000000 recapture.ramps[4].start_single 5000000 standard_deduction.indexed false
source
capital_gains_subtraction none investment_levy none name New York retirement_exclusion.excludes_conversions false social_security.min_age none special_levy none tax_credit_share none
source
retirement_exclusion.applies_to[1] private_pension retirement_exclusion.indexed false retirement_exclusion.min_age 59.5
OH (39)
source
base federal_agi brackets_single[0][0] 22050 brackets_single[0][1] 0 brackets_single[1][0] 26050 brackets_single[2][1] 0.0275 capital_gains_subtraction none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 1900
source
brackets_indexed false brackets_joint[0][0] 22050 brackets_joint[0][1] 0 brackets_joint[1][0] 26050 early_distribution_penalty none investment_levy none name Ohio social_security.min_age none special_levy none standard_deduction.indexed false standard_deduction.joint 3800 tax_credit_share none
source
brackets_joint[1][1] 0.083 brackets_joint[2][0] none brackets_single[1][1] 0.083 brackets_single[2][0] none
source
brackets_joint[2][1] 0.0275
OK (51)
source
base federal_agi brackets_joint[3][0] none brackets_single[0][0] 3750 brackets_single[0][1] 0 brackets_single[1][0] 4900 brackets_single[1][1] 0.025 brackets_single[2][0] 7200 brackets_single[2][1] 0.035 brackets_single[3][0] none brackets_single[3][1] 0.045 deduction_credit none early_distribution_penalty none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none retirement_exclusion.amount 10000 retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.cap_offset none retirement_exclusion.min_age none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.single 7350 tax_credit_share none
source
brackets_indexed false brackets_joint[0][0] 7500 brackets_joint[0][1] 0 brackets_joint[1][0] 9800 brackets_joint[1][1] 0.025 brackets_joint[2][0] 14400 brackets_joint[2][1] 0.035 brackets_joint[3][1] 0.045
source
capital_gains_subtraction none investment_levy none recapture none retirement_exclusion.applies_to[1] private_pension retirement_exclusion.indexed false retirement_exclusion.per_taxpayer true retirement_exclusion.phase_out none social_security.min_age none special_levy none standard_deduction.indexed false standard_deduction.joint 14700 standard_deduction.phase_out none
source
name Oklahoma retirement_exclusion.excludes_conversions false
OR (59)
source
base federal_agi brackets_joint[0][0] 9100 brackets_joint[0][1] 0.0475 brackets_joint[1][0] 22800 brackets_joint[1][1] 0.0675 brackets_joint[2][0] none brackets_joint[2][1] 0.0875 brackets_single[0][0] 4550 brackets_single[0][1] 0.0475 brackets_single[1][0] 11400 brackets_single[1][1] 0.0675 brackets_single[2][0] none brackets_single[2][1] 0.0875 capital_gains_subtraction none deduction_credit none exemption_credits none federal_tax_deduction.cap_joint 8750 federal_tax_deduction.cap_single 8750 federal_tax_deduction.kind capped_measure federal_tax_deduction.stair_start_joint 250000 federal_tax_deduction.stair_start_single 125000 federal_tax_deduction.steps 5 flat_rate none own_base_classes none recapture none retirement_exclusion none senior_credit.amount_single 263 senior_credit.ceiling_single 100000 social_security.treatment exempt special_levy.rate 0.0115 special_levy.threshold_joint 250000 ss_offset_credit none standard_deduction.aged_per_spouse_joint 1000 standard_deduction.aged_single 1200 standard_deduction.joint 5820 standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 2910 tax_credit_share none
source
brackets_indexed true early_distribution_penalty none investment_levy none senior_credit.ceiling_joint 200000 senior_credit.ceilings_indexed false senior_credit.indexed true senior_credit.min_age 0 social_security.min_age none special_levy.indexed false special_levy.threshold_single 125000 standard_deduction.aged_indexed false
source
federal_tax_deduction.cap_indexed true federal_tax_deduction.measure after_credits federal_tax_deduction.stair_indexed false federal_tax_deduction.step_width_joint 10000 federal_tax_deduction.step_width_single 5000 standard_deduction.indexed true
source
name Oregon senior_credit.amount_joint_both 526 senior_credit.amount_joint_one 526
PA (38)
source
base own brackets_indexed none brackets_joint none brackets_single none capital_gains_subtraction none deduction_credit none early_distribution_penalty none exemption_credits none federal_tax_deduction none flat_rate 0.0307 investment_levy none own_base_classes[0] employment recapture none retirement_exclusion.amount none retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.cap_offset none retirement_exclusion.excludes_conversions false retirement_exclusion.phase_out none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction none tax_credit_share none
source
name Pennsylvania retirement_exclusion.applies_to[1] private_pension retirement_exclusion.indexed false retirement_exclusion.min_age 59.5 retirement_exclusion.per_taxpayer false social_security.min_age none special_levy none
source
own_base_classes[1] other_work own_base_classes[2] rental own_base_classes[3] interest own_base_classes[4] dividends own_base_classes[5] capital_gains own_base_classes[6] other_investment own_base_classes[7] retirement_draws own_base_classes[8] private_pension
SC (51)
source
base federal_agi brackets_joint[0][1] 0.0199 brackets_joint[1][0] none brackets_single[0][0] 30000 brackets_single[0][1] 0.0199 brackets_single[1][0] none brackets_single[1][1] 0.0521 capital_gains_subtraction.share 0.44 deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion.amount 15000 retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.cap_offset none retirement_exclusion.min_age 65 retirement_exclusion.per_taxpayer true retirement_exclusion.phase_out none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.joint 30000 standard_deduction.kind amount standard_deduction.phase_out.base federal_agi standard_deduction.phase_out.floor_share 0 standard_deduction.phase_out.tapers[0].cap_joint none standard_deduction.phase_out.tapers[0].cap_single none standard_deduction.phase_out.tapers[0].rate_joint 0.2727272727272727 standard_deduction.phase_out.tapers[0].rate_single 0.2727272727272727 standard_deduction.phase_out.tapers[0].start_joint 80000 standard_deduction.phase_out.tapers[0].start_single 40000 standard_deduction.single 15000 tax_credit_share none
source
brackets_indexed true brackets_joint[0][0] 30000 brackets_joint[1][1] 0.0521 early_distribution_penalty none investment_levy none social_security.min_age none special_levy none standard_deduction.indexed false standard_deduction.phase_out.indexed false
source
name South Carolina retirement_exclusion.applies_to[1] private_pension retirement_exclusion.excludes_conversions false
source
retirement_exclusion.indexed false
SD (22)
source
base federal_agi capital_gains_subtraction none early_distribution_penalty none exemption_credits none federal_tax_deduction none investment_levy none name South Dakota retirement_exclusion none senior_credit none social_security.min_age none special_levy none standard_deduction none tax_credit_share none
source
brackets_indexed none brackets_joint none brackets_single none flat_rate 0 own_base_classes none recapture none social_security.treatment exempt ss_offset_credit none
source
deduction_credit none
TN (22)
source
base federal_agi capital_gains_subtraction none early_distribution_penalty none exemption_credits none federal_tax_deduction none investment_levy none name Tennessee retirement_exclusion none senior_credit none social_security.min_age none special_levy none standard_deduction none tax_credit_share none
source
brackets_indexed none brackets_joint none brackets_single none flat_rate 0 own_base_classes none recapture none social_security.treatment exempt ss_offset_credit none
source
deduction_credit none
TX (22)
source
base federal_agi capital_gains_subtraction none early_distribution_penalty none exemption_credits none federal_tax_deduction none investment_levy none name Texas retirement_exclusion none senior_credit none social_security.min_age none special_levy none standard_deduction none tax_credit_share none
source
brackets_indexed none brackets_joint none brackets_single none flat_rate 0 own_base_classes none recapture none social_security.treatment exempt ss_offset_credit none
source
deduction_credit none
UT (35)
source
base federal_agi brackets_indexed none brackets_joint none brackets_single none capital_gains_subtraction none deduction_credit.phase_out.rate 0.013 deduction_credit.phase_out.start_joint 36426 deduction_credit.phase_out.start_single 18213 deduction_credit.rate 0.06 exemption_credits none federal_tax_deduction none flat_rate 0.0445 own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.relief none social_security.treatment taxable ss_offset_credit.phase_out.rate 0.025 ss_offset_credit.phase_out.start_joint 90000 ss_offset_credit.phase_out.start_single 54000 ss_offset_credit.rate 0.0445 standard_deduction none
source
deduction_credit.phase_out.base state_agi name Utah ss_offset_credit.phase_out.base state_agi ss_offset_credit.rides_flat_rate true
source
deduction_credit.phase_out.indexed true deduction_credit.phase_out.kind taper early_distribution_penalty none investment_levy none special_levy none tax_credit_share none
source
ss_offset_credit.phase_out.indexed false ss_offset_credit.phase_out.kind taper
VA (59)
source
base federal_agi brackets_joint[3][0] none brackets_single[0][0] 3000 brackets_single[0][1] 0.02 brackets_single[1][0] 5000 brackets_single[1][1] 0.03 brackets_single[2][0] 17000 brackets_single[2][1] 0.05 brackets_single[3][0] none brackets_single[3][1] 0.0575 deduction_credit none exemption_credits.per_taxpayer 0 exemption_credits.per_taxpayer_65_plus 46 federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion.amount 12000 retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.cap_offset none retirement_exclusion.phase_out.base state_agi_less_taxable_ss retirement_exclusion.phase_out.kind taper senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 9680 tax_credit_share none
source
brackets_indexed false brackets_joint[0][0] 3000 brackets_joint[0][1] 0.02 brackets_joint[1][0] 5000 brackets_joint[1][1] 0.03 brackets_joint[2][0] 17000 brackets_joint[2][1] 0.05 brackets_joint[3][1] 0.0575
source
capital_gains_subtraction none early_distribution_penalty none investment_levy none name Virginia retirement_exclusion.applies_to[1] private_pension retirement_exclusion.excludes_conversions false retirement_exclusion.phase_out.rate 2 social_security.min_age none special_levy none standard_deduction.indexed false standard_deduction.joint 19360
source
exemption_credits.indexed false exemption_credits.phase_out none retirement_exclusion.indexed false retirement_exclusion.min_age 65 retirement_exclusion.per_taxpayer true retirement_exclusion.phase_out.indexed false retirement_exclusion.phase_out.start_joint 75000 retirement_exclusion.phase_out.start_single 50000
VT (48)
source
base federal_agi brackets_joint[0][1] 0.0335 brackets_joint[3][0] none brackets_single[0][1] 0.0335 brackets_single[1][1] 0.066 brackets_single[2][1] 0.076 brackets_single[3][0] none capital_gains_subtraction.amount 5000 deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.relief.kind ramp social_security.relief.threshold_joint 70000 social_security.relief.threshold_single 55000 social_security.relief.width 10000 social_security.treatment taxable ss_offset_credit none standard_deduction.aged_per_spouse_joint 1250 standard_deduction.aged_single 1250 standard_deduction.joint 25900 standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 12950
source
brackets_indexed true brackets_joint[0][0] 84700 brackets_joint[1][0] 204750 brackets_joint[1][1] 0.066 brackets_joint[2][0] 312050 brackets_joint[2][1] 0.076 brackets_joint[3][1] 0.0875 brackets_single[0][0] 50750 brackets_single[1][0] 122850 brackets_single[2][0] 256300 brackets_single[3][1] 0.0875
source
capital_gains_subtraction.indexed false standard_deduction.aged_indexed true standard_deduction.indexed true
source
early_distribution_penalty.rate 0.024
source
investment_levy none name Vermont tax_credit_share none
source
social_security.relief.indexed false
source
special_levy none
WA (35)
source
base own brackets_joint[1][0] none brackets_single[0][0] 1000000 brackets_single[0][1] 0.07 brackets_single[1][0] none brackets_single[1][1] 0.099 capital_gains_subtraction none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none investment_levy none own_base_classes[0] capital_gains recapture none retirement_exclusion none senior_credit none social_security.treatment exempt special_levy none ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.single 278000 tax_credit_share none
source
brackets_indexed false standard_deduction.indexed true
source
brackets_joint[0][0] 1000000 brackets_joint[0][1] 0.07 brackets_joint[1][1] 0.099
source
early_distribution_penalty none name Washington social_security.min_age none
source
standard_deduction.joint 278000 standard_deduction.phase_out none
WI (59)
source
base federal_agi brackets_joint[0][1] 0.035 brackets_joint[1][1] 0.044 brackets_joint[2][1] 0.053 brackets_joint[3][0] none brackets_single[0][1] 0.035 brackets_single[1][1] 0.044 brackets_single[2][1] 0.053 brackets_single[3][0] none capital_gains_subtraction.share 0.3 deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion.amount 24000 retirement_exclusion.applies_to[0] deferred_draws retirement_exclusion.min_age 67 retirement_exclusion.per_taxpayer true retirement_exclusion.phase_out none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.phase_out.base state_agi_less_own_subtractions standard_deduction.phase_out.floor_share 0 standard_deduction.phase_out.tapers[0].cap_joint none standard_deduction.phase_out.tapers[0].cap_single none standard_deduction.phase_out.tapers[0].rate_joint 0.19778 standard_deduction.phase_out.tapers[0].rate_single 0.12 tax_credit_share none
source
brackets_indexed true brackets_joint[0][0] 20150 brackets_joint[1][0] 69260 brackets_joint[2][0] 443630 brackets_joint[3][1] 0.0765 brackets_single[0][0] 15110 brackets_single[1][0] 51950 brackets_single[2][0] 332720 brackets_single[3][1] 0.0765 investment_levy none special_levy none standard_deduction.indexed true standard_deduction.joint 25840 standard_deduction.phase_out.indexed true standard_deduction.phase_out.tapers[0].start_joint 29040 standard_deduction.phase_out.tapers[0].start_single 20120 standard_deduction.single 13960
source
early_distribution_penalty.rate 0.033
source
name Wisconsin retirement_exclusion.excludes_conversions false
source
retirement_exclusion.applies_to[1] private_pension retirement_exclusion.cap_offset none retirement_exclusion.indexed false social_security.min_age none
WV (47)
source
base federal_agi brackets_joint[4][0] none brackets_single[0][0] 10000 brackets_single[0][1] 0.0211 brackets_single[1][0] 25000 brackets_single[1][1] 0.0281 brackets_single[2][0] 40000 brackets_single[2][1] 0.0316 brackets_single[3][0] 60000 brackets_single[3][1] 0.0422 brackets_single[4][0] none brackets_single[4][1] 0.0458 capital_gains_subtraction none deduction_credit none exemption_credits none federal_tax_deduction none flat_rate none own_base_classes none recapture none retirement_exclusion none senior_credit none social_security.treatment exempt ss_offset_credit none standard_deduction.aged_indexed none standard_deduction.aged_per_spouse_joint none standard_deduction.aged_single none standard_deduction.kind amount standard_deduction.phase_out none standard_deduction.single 2000
source
brackets_indexed false brackets_joint[0][0] 10000 brackets_joint[0][1] 0.0211 brackets_joint[1][0] 25000 brackets_joint[1][1] 0.0281 brackets_joint[2][0] 40000 brackets_joint[2][1] 0.0316 brackets_joint[3][0] 60000 brackets_joint[3][1] 0.0422 brackets_joint[4][1] 0.0458 social_security.min_age none special_levy none
source
early_distribution_penalty none investment_levy none name West Virginia tax_credit_share none
source
standard_deduction.indexed false standard_deduction.joint 4000
WY (22)
source
base federal_agi capital_gains_subtraction none early_distribution_penalty none exemption_credits none federal_tax_deduction none investment_levy none name Wyoming retirement_exclusion none senior_credit none social_security.min_age none special_levy none standard_deduction none tax_credit_share none
source
brackets_indexed none brackets_joint none brackets_single none flat_rate 0 own_base_classes none recapture none social_security.treatment exempt ss_offset_credit none
source
deduction_credit none
How much of your Social Security is taxedSocial Security inclusion
Not a contribution but a formula that decides how much of the benefit counts as income. Every extra dollar you draw from elsewhere pulls more of it into tax behind you, and the thresholds have never moved since 1983, so inflation alone brings more of it in every year.