Tax methodology

Where the numbers come from, how we source and check them, and which models we run — with citations.

1. Where the numbers come from

Estate, inheritance, federal estate/gift scalars, IRMAA, Washington capital-gains excise, and state income top marginal rates each have a row in our tax source registry — statute citation and primary-source URL. Engines read rate tables and bracket schedules; the registry attributes those tables and records one scalar per row (exemption or top rate). There are 64 such provenance rows today.

State income-tax brackets (~300 bracket rows across forty-two jurisdictions) are modeled in the engine; registry rows attest top_rate_pct only — not bracket schedules, standard deductions, or retirement exclusions. Phase-outs, credits, and exclusions are implemented in code; where we have closed a module through our pipeline, it is wired to a cited fact, named golden vectors, and — for key serve paths — checked with deployed smokes. Other rules may still be in the engine without that full pass.

What the list shows. Each line is a cited primary source for a published scalar or rate anchor. It tells you where we point — not whether someone signed off. Where the full pipeline applies, correctness is checked by golden vectors and deployed smokes documented on internal fact rows — not universally across every rule yet.

2. How we keep figures current

We apply this pipeline to figures as we wire and close them — not every rule in the engine has completed every step yet. In order:

Provenance. Wired tax facts name a statute, link a primary-source URL or read file, and carry a review-by date (next_publication_expected) — when we expect to re-open the source.
Golden vectors. On those wired facts, unit tests named in our registry prove the engine applies the rule for boundary cases we have modeled and verified against primary sources — a correctness gate for that module, not a universal audit of every calculation.
Deployed smokes. For selected high-risk serve paths (retirement exclusions and other batch suites), staging and production scripts recompute live projections against oracles so routing stays reachable after deploy.
Legacy operator stamps (registry only — not a trust tier). Admins may optionally record that someone read a cited scalar source on a date. That stamp does not update facts, brackets, or engine behavior, is not required for figures to run, and is not a stronger assurance signal than provenance plus golden vectors plus smokes.

On state estate guides, we show the cited source for each exemption — not a "reviewed by" date. If a cite is missing, the guide links here rather than implying silent approval.

3. Models we implement

New York §952(c). Credit phase-out between 100% and 105% of the basic exclusion amount — not a simple graduated excess table.
Massachusetts / Rhode Island. Tax under the former federal §2011 table, then subtract a published credit.
Illinois. Interrelated §2011 / §2058 fixed-point once the threshold is crossed.
Maryland estate. Flat 16% on the excess over the exclusion (state estate layer — not a local-income blend).
Federal estate. Tentative tax on the taxable estate minus the unified credit from the basic exclusion (IRC §§2001 / 2010).
IRC §86. Taxable Social Security from provisional income; base amounts $25k / $32k (single / MFJ) have been frozen since 1993.
IRMAA. Part B surcharges follow CMS brackets as multiples of the standard premium ($202.90 for 2026 → 1.4 / 2.0 / 2.6 / 3.2 / 3.4 tiers).
Washington RCW 82.87. Capital-gains excise (not a wage PIT) on long-term gains after the DOR standard deduction (7% / 9.9% above $1M taxable).

4. What these figures cover

Scope statements — permanent — so a number is not over-read. These are definitions of what a figure is, not a roadmap of future work.

State PIT scope (generated from TY2026 seeds)

The block below is generated from state_tax_facts seeds and wired engine modules. When a rule is wired or superseded, its line drops out without hand-editing this page. Hand-written state paragraphs below remain until each state passes the SD deletion gate (generator covers that state's shape).

Alabama — planning scope. We estimate state tax from federal AGI minus Alabama standard deduction and personal exemption (income-keyed chart), then Alabama brackets. Standard deduction. Form 40 SD chart — MFJ floor $5,000 at AGI ≥ $35,500 (max $8,500 below band) Amount: $5,000. Not modeled (may overstate): SS exclusion reg 810 3 19 — your actual Alabama tax may be lower.; db pension 414j exclusion — your actual Alabama tax may be lower.; schedule rs 65 cap — your actual Alabama tax may be lower.. Alabama: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Arkansas — planning scope. We estimate state tax from a simplified wage-and-ordinary-income base, then state brackets or flat rate. Standard deduction. AR1000F Instructions TY2025 Line 27 — $2,470 S/MFS/HOH · $4,940 MFJ standard deduction table Amounts per primary source: Filing Status 2 (Married Filing Joint): $4,940 — Line 27 standard deduction table. Not modeled (may overstate): ar1000f modifications — your actual Arkansas tax may be lower.; Social Security / RRTA exclusion — your actual Arkansas tax may be lower..

Arizona — planning scope. We start from federal AGI, subtract the federal-conforming standard deduction where wired, then state brackets or flat rate. Standard deduction. Federal-conforming standard deduction — the engine reads `federal_tax_config` resolved for the planning year (IRC §63(c) amounts). No state dollar constants in code. Not modeled (may overstate): form140 subtractions — your actual Arizona tax may be lower.; SS title ii exclusion — your actual Arizona tax may be lower.; government pension cap — your actual Arizona tax may be lower.; military retirement subtraction — your actual Arizona tax may be lower..

California — planning scope. We start from federal AGI, apply state-specific subtractions and credits where wired on the projection path, then state brackets. Standard deduction. Standard deduction amounts (2026 engine path): $5,706 single; $11,412 MFJ; $11,412 HOH. Not modeled (may overstate): standard deduction single — your actual California tax may be lower.; standard deduction MFJ — your actual California tax may be lower.. Not modeled (may understate): indexed bracket schedule — your actual California tax may be higher..

Colorado — planning scope. We start from federal taxable income (Form 1040 line 15), apply state modifications where wired, then state brackets or flat rate. Standard deduction. No separate state standard deduction chart — federal taxable income (Form 1040 Line 15) embeds the federal standard or itemized deduction.

Connecticut — planning scope. We start from federal AGI as a Connecticut AGI surrogate, subtract Table A personal exemption where wired, then Connecticut brackets. Standard deduction. Connecticut has no standard deduction — Table A personal exemption only The engine uses personal exemption or other subtractions instead of a general standard deduction chart. Not modeled (may overstate): IRA / pension exclusion below AGI line — your actual Connecticut tax may be lower.. Connecticut: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

District of Columbia — planning scope. We start from federal AGI, apply wired state subtractions, then state brackets or flat rate. Standard deduction. D-40 TY2025 — DC SD $15k S/MFS · $22.5k HOH · $30k MFJ (not federal OBBBA SD) Amount: $30,000. Not modeled (may overstate): schedule i disability — your actual District of Columbia tax may be lower.. Not fully modeled: obbba decoupling addbacks — direction depends on details we do not collect; treat this estimate as directional.. District of Columbia: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Delaware — planning scope. We start from federal AGI, subtract the state standard deduction where wired, then state brackets or flat rate. Standard deduction. Standard deduction amounts (2026 engine path): $3,250 single; $6,500 MFJ; $3,250 HOH. Not modeled (may overstate): pit res modifications — your actual Delaware tax may be lower.; SS exclusion uncapped — your actual Delaware tax may be lower.; pension eligible income 60 cap 12500 — your actual Delaware tax may be lower.; military pension under 60 one exclusion — your actual Delaware tax may be lower.; personal exemption credit 110 — your actual Delaware tax may be lower.. Not modeled (may understate): wilmington wage tax 125 — your actual Delaware tax may be higher..

Georgia — planning scope. We start from federal AGI, subtract the state standard deduction where wired, then state brackets or flat rate. Standard deduction. HB 463 — MFJ $30,000 TY2026+ standard deduction Amount: $30,000. Georgia: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Hawaii — planning scope. We start from federal AGI, apply wired state subtractions, then state brackets or flat rate. Standard deduction. Form N-11 Instructions TY2025 Line 23 — $8,800 MFJ SD table (Act 46 TY2026 $16,000 engine deferred) Amounts per primary source: Line 23 — Married filing jointly $8,800; Single $4,400; Head of Household $6,424. Not modeled (may overstate): SS line 14 exclusion — your actual Hawaii tax may be lower.; contributory schedule j — your actual Hawaii tax may be lower.. Hawaii: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Iowa — planning scope. We start from federal AGI, subtract Social Security where wired, then apply state adjustments (zero band and flat rate for Ohio) — no separate state standard deduction. Standard deduction. No separate Iowa-only standard deduction chart — the engine embeds the federal standard or itemized deduction amount (Form 1040 Line 12e) after Social Security subtractions.

Idaho — planning scope. We start from federal AGI, subtract the federal-conforming standard deduction where wired, then state brackets or flat rate. Standard deduction. Federal-conforming standard deduction — the engine reads `federal_tax_config` resolved for the planning year (IRC §63(c) amounts). No state dollar constants in code. Not modeled (may overstate): form39r modifications — your actual Idaho tax may be lower.; SS rrb line 7 subtraction — your actual Idaho tax may be lower.; listed plan sponsor csrs fers — your actual Idaho tax may be lower..

Illinois — planning scope. We estimate state tax from adjusted ordinary income minus Illinois exemption allowance — no separate state standard deduction — then the flat rate. Standard deduction. IL-1040 — no standard deduction; exemption allowance (Line 10a) instead The engine uses personal exemption or other subtractions instead of a general standard deduction chart. Not fully modeled: retirement income line mapping — direction depends on details we do not collect; treat this estimate as directional.. Illinois: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Indiana — planning scope. We estimate state tax from adjusted ordinary income minus Schedule 3 personal exemption — no separate state standard deduction — then state flat rate. Standard deduction. IT-40 — no standard deduction; Schedule 3 exemptions instead The engine uses personal exemption or other subtractions instead of a general standard deduction chart. Not modeled (may overstate): SS rrb schedule2 lines 5 6 — your actual Indiana tax may be lower.; military 632 civil service 601 — your actual Indiana tax may be lower.. Not modeled (may understate): county income tax — your actual Indiana tax may be higher.; IRA vs private pension classification — your actual Indiana tax may be higher.. Indiana: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Kansas — planning scope. We estimate state tax from a simplified wage-and-ordinary-income base: federal AGI minus a state standard deduction, then state brackets or flat rate. Standard deduction. K-40 Instructions TY2025 Line 4 — $8,240 MFJ standard deduction chart (ip25 opened) Amounts per primary source: Kansas Standard Deduction — Married Filing Joint $8,240; Single $3,605 (Line 4). Not modeled (may overstate): schedule s — your actual Kansas tax may be lower.; SS a10 no cliff — your actual Kansas tax may be lower.; a14 listed public plans — your actual Kansas tax may be lower.; personal exemption 18320 MFJ — your actual Kansas tax may be lower..

Kentucky — planning scope. We estimate state tax from a simplified wage-and-ordinary-income base: federal AGI minus a state standard deduction (or embedded federal taxable slice where the state uses it), then state brackets or flat rate. Standard deduction. Standard deduction amount $3,360 for all filing statuses (Form 740 Line 10; year-keyed module table). Not modeled (may overstate): retirement exclusion per person — your actual Kentucky tax may be lower.; engine measure — your actual Kentucky tax may be lower.. Not modeled (may understate): flat rate 3 5 — your actual Kentucky tax may be higher.. Not fully modeled: statute measure — direction depends on details we do not collect; treat this estimate as directional..

Louisiana — planning scope. We estimate state tax from a simplified wage-and-ordinary-income base: federal AGI minus a state standard deduction, then state brackets or flat rate. Standard deduction. R.S. 47:294 — $25,000 MFJ / HOH / QSS standard deduction (Act 11; TY2026 CPI index NULL) Amounts per primary source: Married-Joint Return, Qualified Surviving Spouse, and Head of Household — 200% of single ($25,000 TY2025). Not modeled (may overstate): schedule e — your actual Louisiana tax may be lower.; SS 07e full subtraction — your actual Louisiana tax may be lower.; listed system 02e 05e — your actual Louisiana tax may be lower.; annual retirement 06e 12k 65plus — your actual Louisiana tax may be lower..

Massachusetts — planning scope. We start from federal AGI, subtract personal exemption(s) where wired — no separate state standard deduction — then state flat rate or brackets. Standard deduction. Form 1 — no standard deduction; personal exemption allowance instead The engine uses personal exemption or other subtractions instead of a general standard deduction chart. Not modeled (may overstate): SS not reported — your actual Massachusetts tax may be lower.; contributory government pension — your actual Massachusetts tax may be lower.; schedule y line13 reciprocal — your actual Massachusetts tax may be lower.. Not modeled (may understate): 4% surtax (Part C) — your actual Massachusetts tax may be higher..

Maryland — planning scope. We start from a simplified ordinary-income base, subtract Maryland standard deduction and personal exemption where wired, then Maryland brackets and county tax. Standard deduction. Form 502 TY2026 — MFJ $6,800 standard deduction Amount: $6,800. Maryland: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Maine — planning scope. We estimate state tax from a simplified wage-and-ordinary-income base: federal AGI minus a state standard deduction, then state brackets or flat rate. Standard deduction. Standard deduction amounts (2026 engine path): $15,000 single; $30,000 MFJ; $22,500 HOH. Not modeled (may overstate): schedule 1s — your actual Maine tax may be lower.; SS RRTA schedule 1s line3 — your actual Maine tax may be lower.; military retirement p9 — your actual Maine tax may be lower.; pension worksheet 55plus — your actual Maine tax may be lower.. Not modeled (may understate): surcharge 2pct over 1m — your actual Maine tax may be higher..

Michigan — planning scope. We estimate state tax from adjusted ordinary income minus personal exemption(s) — no separate state standard deduction — then state flat rate or brackets. Not modeled (may overstate): Social Security exclusion — your actual Michigan tax may be lower.. Not modeled (may understate): Detroit city wage tax — your actual Michigan tax may be higher.. Michigan: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Minnesota — planning scope. We estimate state tax from a simplified ordinary-income base minus Minnesota standard deduction, then Minnesota brackets. Standard deduction. Standard deduction amounts (2026 engine path): $14,950 single; $29,900 MFJ; $22,500 HOH. Not modeled (may overstate): pension subtraction — your actual Minnesota tax may be lower.. Minnesota: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Missouri — planning scope. We estimate state tax from federal AGI minus the federal-conforming standard deduction, then state brackets or flat rate. Standard deduction. Federal-conforming standard deduction — the engine reads `federal_tax_config` resolved for the planning year (IRC §63(c) amounts). No state dollar constants in code. Not modeled (may overstate): MO-A Part 3 retirement stack — your actual Missouri tax may be lower.; SS 62plus part3 section c — your actual Missouri tax may be lower.; private pension cap — your actual Missouri tax may be lower.; military retirement subtraction — your actual Missouri tax may be lower.. Not modeled (may understate): Kansas City / St. Louis earnings tax — your actual Missouri tax may be higher..

Mississippi — planning scope. We start from federal AGI, subtract Social Security where wired, then apply state adjustments (zero band and flat rate for Ohio) — no separate state standard deduction. Standard deduction. DOR tax-rates — $4,600 MFJ standard deduction table (Form 80-105 TY2025 opened) Amounts per primary source: Married Filing Joint or Combined — $4,600 standard deduction; Single $2,300; Head of Family $3,400.

Montana — planning scope. We start from federal taxable income (Form 1040 line 15), apply state modifications where wired, then state brackets or flat rate. Montana: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

North Carolina — planning scope. We estimate state tax from a simplified wage-and-ordinary-income base: federal AGI minus a state standard deduction, then state brackets or flat rate. Standard deduction. G.S. 105-153.5(a)(1) — $25,500 MFJ standard deduction (statute table) Amount: $25,500. Not modeled (may overstate): Schedule S retirement modifications — your actual North Carolina tax may be lower.; Social Security / RRTA subtraction — your actual North Carolina tax may be lower.; government retirement (Bailey) — your actual North Carolina tax may be lower.; military retirement subtraction — your actual North Carolina tax may be lower.. Not fully modeled: child deduction — direction depends on details we do not collect; treat this estimate as directional..

North Dakota — planning scope. We start from federal taxable income (Form 1040 line 15), apply state modifications where wired, then state brackets or flat rate. Standard deduction. No separate state standard deduction chart — federal taxable income (Form 1040 Line 15) embeds the federal standard or itemized deduction. Not modeled (may overstate): nd1 lines l8 l15 — your actual North Dakota tax may be lower.; SS l15 subtraction — your actual North Dakota tax may be lower.; peace officer l9 gate — your actual North Dakota tax may be lower.; ltcg l6 40pct exclusion — your actual North Dakota tax may be lower.. Not fully modeled: marriage penalty credit l22 — direction depends on details we do not collect; treat this estimate as directional..

Nebraska — planning scope. We estimate state tax from a simplified wage-and-ordinary-income base: federal AGI minus a state standard deduction, then state brackets or flat rate. Standard deduction. Standard deduction amounts (2026 engine path): $8,600 single; $17,200 MFJ; $12,600 HOH. Not modeled (may overstate): sch i — your actual Nebraska tax may be lower.; SS sch i l31 — your actual Nebraska tax may be lower.; military sch i l32 — your actual Nebraska tax may be lower.; csrs sch i l38 — your actual Nebraska tax may be lower..

New Jersey — planning scope. We start from federal AGI, subtract Social Security where wired, then apply state adjustments (zero band and flat rate for Ohio) — no separate state standard deduction. Not modeled (may overstate): property tax benefit — your actual New Jersey tax may be lower.. New Jersey: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

New Mexico — planning scope. We start from federal AGI, subtract the federal standard or itemized deduction (Form 1040 Line 12) where wired, then state brackets or flat rate. Not modeled (may overstate): SS AGI cap MFJ hoh qw — your actual New Mexico tax may be lower.; SS AGI cap mfs — your actual New Mexico tax may be lower.; net cap gain 40pct pit adj — your actual New Mexico tax may be lower..

New York — planning scope. We estimate state tax from a simplified wage-and-ordinary-income base, then state brackets or flat rate. Standard deduction. IT-201 Instructions TY2025 Step 5 — $16,050 MFJ standard deduction table (opened) Amounts per primary source: Married filing joint return — $16,050; Head of household — $11,200; Single — $8,000. New York: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Ohio — planning scope. We start from federal AGI, subtract Social Security where wired, then apply state adjustments (zero band and flat rate for Ohio) — no separate state standard deduction. Not modeled (may overstate): Schedule of Adjustments — your actual Ohio tax may be lower.. Not modeled (may understate): school district income tax (SDIT) — your actual Ohio tax may be higher.. Not fully modeled: personal exemption line — direction depends on details we do not collect; treat this estimate as directional..

Oklahoma — planning scope. We estimate state tax from a simplified wage-and-ordinary-income base: federal AGI minus a state standard deduction, then state brackets or flat rate. Standard deduction. Standard deduction amounts (2026 engine path): $6,350 single; $12,700 MFJ; $9,350 HOH. Not modeled (may overstate): 511-A retirement schedule — your actual Oklahoma tax may be lower.; SS sch 511a l2 — your actual Oklahoma tax may be lower.; CSRS/FERS pension exclusion — your actual Oklahoma tax may be lower..

Oregon — planning scope. We start from federal taxable income (Form 1040 line 15), apply state modifications where wired, then state brackets or flat rate. Standard deduction. OR-40 Instructions TY2025 Table 5 — $5,670 MFJ standard deduction (Line 17; URL corrected) Amounts per primary source: Table 5 — Married filing jointly $5,670; Single $2,835; Head of household $4,560. Not modeled (may overstate): Social Security subtraction — your actual Oregon tax may be lower.; retirement income credit (62+) — your actual Oregon tax may be lower.; federal tax subtraction (OR-40 line 10) — your actual Oregon tax may be lower.. Oregon: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Pennsylvania — planning scope. We tax only the income classes wired today (typically wages and retirement distributions); other statutory classes are not modeled. Standard deduction. DSM-12 — no PA standard deduction; federal SD/itemized not allowed The engine uses personal exemption or other subtractions instead of a general standard deduction chart. Not modeled (may overstate): SS excluded from compensation — your actual Pennsylvania tax may be lower.; eligible-plan distribution exclusion — your actual Pennsylvania tax may be lower.. Not modeled (may understate): eight-class income silos — your actual Pennsylvania tax may be higher.; Philadelphia wage tax — your actual Pennsylvania tax may be higher.. Not fully modeled: no cross class loss offset — direction depends on details we do not collect; treat this estimate as directional..

Rhode Island — planning scope. We estimate state tax from a simplified wage-and-ordinary-income base, then state brackets or flat rate. Standard deduction. Standard deduction amounts (2026 engine path): $11,200 single; $22,400 MFJ; $16,800 HOH. Not modeled (may overstate): pension mod 50k fra — your actual Rhode Island tax may be lower..

South Carolina — planning scope. We start from federal AGI, apply state-specific subtractions and credits where wired on the projection path, then state brackets. South Carolina: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Utah — planning scope. We start from federal AGI, subtract the federal-conforming standard deduction where wired, then state brackets or flat rate. Standard deduction. Federal-conforming standard deduction — the engine reads `federal_tax_config` resolved for the planning year (IRC §63(c) amounts). No state dollar constants in code. Not modeled (may overstate): credits 18 aj RRTA — your actual Utah tax may be lower.; capital gain credit 04 — your actual Utah tax may be lower..

Virginia — planning scope. We estimate state tax from a simplified wage-and-ordinary-income base: federal AGI minus a state standard deduction, then state brackets or flat rate. Standard deduction. Standard deduction amounts (2026 engine path): $8,750 single; $17,500 MFJ; $8,750 HOH. Not modeled (may overstate): schedule adj — your actual Virginia tax may be lower.; Social Security / tier-1 RRTA subtraction — your actual Virginia tax may be lower.; age deduction — your actual Virginia tax may be lower.. Not fully modeled: disability vs age deduction election — direction depends on details we do not collect; treat this estimate as directional..

Vermont — planning scope. We estimate state tax from a simplified ordinary-income base minus Vermont standard deduction and personal exemption, then Vermont brackets. Standard deduction. Form IN-111 TY2025 — $7,650 S/MFS · $15,300 MFJ · $11,450 HOH (◐ until TY2026 booklet) Amount: $15,300. Not modeled (may overstate): pension subtraction — your actual Vermont tax may be lower.. Vermont: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Wisconsin — planning scope. We estimate state tax from a simplified wage-and-ordinary-income base: federal AGI minus a state standard deduction, then state brackets or flat rate. Standard deduction. Standard deduction amounts (2026 engine path): $13,560 single; $25,840 MFJ; $17,520 HOH. Not modeled (may overstate): Schedule SB retirement stack — your actual Wisconsin tax may be lower.; SS schedule sb line4 — your actual Wisconsin tax may be lower.; pre-1964 retirement vesting — your actual Wisconsin tax may be lower.; 67+ retirement subtraction — your actual Wisconsin tax may be lower..

West Virginia — planning scope. We start from federal AGI, apply West Virginia adjustments and exemptions where wired, then West Virginia brackets. Not modeled (may overstate): sch m caps — your actual West Virginia tax may be lower.. Not fully modeled: sch m gambling pbgc — direction depends on details we do not collect; treat this estimate as directional.. West Virginia: additional schedule modifications, credits, and local layers are not fully modeled on the wage path — direction depends on your return details.

Cross-cutting definitions

Same name, different definition. When a household field and a tax statute use the same word, they are not assumed to mean the same thing unless verified. Known homonyms: no_portability vs NO_PORTABILITY_STATES (estate tax); federalAgi vs magiForIrmaa (PIT measures); GA "retirement income" (§48-7-27 basket) vs retirement income (pension/RMD); profiles.dependents (beneficiary-shaped plan roster) vs Form 500 Line 7c dependents (federal tax).

Washington capital gains. When Washington’s capital-gains figure appears in projections, it is the RCW 82.87 excise on a capital-gains income event as entered and classified for that tax (long-term, non-real-estate). It is not a claim that every gain a household might realize is automatically in that base, and it is not a personal income tax on wages.

State income — head-of-household and married-filing-separately. Bracket rows exist for single and married-filing-jointly only. Until distinct HoH/MFS schedules are seeded from primary sources, the engine applies single-filer bracket rows for table lookup — overstates HoH in New York and California, understates MFS in West Virginia; direction is status- and state-specific, not uniformly conservative. Social Security and retirement subtractions use statutory filing status where verified.

Tax-exempt interest (municipal bonds). Muni / tax-exempt bond interest is excluded from federal ordinary income but added back for IRC §86 Social Security taxability and IRMAA MAGI. It is not modeled as state-taxable unless a verified state rule says otherwise.

Federal capital gains — short vs long term. The 0% / 15% / 20% federal long-term capital gains stack applies only when a capital-gains income event is classified as long-term. Short-term and unclassified gains stay in the ordinary federal base (fail-closed — we do not guess preferential treatment).

South Carolina §12-6-1170(B) — age-65 subtraction. At 65+, South Carolina allows up to $15,000 per resident against any SC taxable income, reduced by amounts already taken under §12-6-1170(A) (qualified retirement) and §12-6-1171 (military). It is a general age subtraction, not a retirement-only deduction — a 65+ taxpayer with no qualified retirement income still receives the full $15,000 residual. DOR Example 2 ($14k retirement → $10k + $5k = $15k total, not $25k) encodes the cap-and-net rule.

South Carolina §12-6-1171 — military retirement. Statute excludes 100% of military retirement from SC taxable income. The engine applies the full exclusion when military-tagged retirement income is supplied on the SC path ( southCarolinaPit / wired retirement_1171_military_full_exclusion fact). Reserve and National Guard retirement that does not qualify for the active-duty line may still be mis-tagged — a planning-honesty disclosure applies when military income is present.

Georgia §48-7-27 — retirement income exclusion. O.C.G.A. defines "retirement income" as a broad basket (interest, dividends, net rental, capital gains, royalties, pensions/annuities, military retirement, plus up to $5,000 of earned income) — not a pension-only exclusion. Caps are per taxpayer ($35,000 at 62–64, $65,000 at 65+ for TY2026, $70,000 at 65+ from TY2027). GA standard deduction ($15,000 single / HOH / MFS; $30,000 MFJ for TY2026 per GA DOR HB 463) is modeled.Dependent exemption (§48-7-26(b), Form 500 Line 14 — Line 7c × $5,000 TY2026 per HB 463): the engine applies this when a federal tax-dependent count is supplied on the GA path; the projection does not, because the product does not collect tax-dependent counts. profiles.dependents is beneficiary-shaped (children, named heirs, people in the plan) — not Form 500 Line 7c. A 38-year-old daughter may appear in the estate schema and not qualify as a tax dependent. Our core cohort ($2M–$50M, mostly 55+) typically has adult children and zero tax dependents; wiring profile dependents would understate GA tax in the reassuring direction. Households who do claim tax dependents will see GA tax overstated by $5,000 per dependent — same class as MN class 2a: known incorrect output, identifiable cohort, no input to fix it with. GA DOR (IT-511 TY2024): taxpayer personal exemptions were repealed except the dependent deduction — §48-7-26(d) $2,700 is estate/trust only, not Form 500. Itemized-vs-standard choice is not modeled.

Connecticut Table A — personal exemption. Connecticut has no standard deduction. CT-1040-TCS Table A personal exemption subtracts from Connecticut AGI before bracket tax. Amounts (TY2025 filed 2026): $15,000 single, $24,000 MFJ, $12,000 MFS, $19,000 HOH — each phasing out in $1,000 steps when Connecticut AGI exceeds the filing-status threshold. The engine applies Table A on the Connecticut path after Social Security subtraction. Phaseout keys Connecticut AGI; v1 uses federal AGI as a surrogate because Connecticut AGI modifications are not fully modeled — phaseout may differ from a full CT-1040. TCS Tables C–D (2% phase-out add-back and tax recapture) are wired on the Connecticut path; Table E personal tax credits are partial (decimal 0 at high AGI; low-AGI credit bands incomplete). High Connecticut AGI may still be understated where full CT-1040 modifications differ from the federal AGI surrogate.

Illinois Form IL-1040 — exemption allowance. Illinois has no standard deduction. Step 4 Line 10a exemption allowance subtracts from base income before the 4.95% flat tax. IDOR: $2,925 per exemption for tax year 2026 ($2,850 for 2025); MFJ receives two exemptions when both spouses are on the return. The allowance is zero when federal AGI exceeds $250,000 (single, head of household, MFS) or $500,000 (MFJ). The engine applies Line 10a after Illinois retirement and Social Security subtractions. Dependent exemptions (Line 10d), 65+/blind add-ons, and "someone can claim you" (Step 1 Line C) reductions are not modeled — households in those categories may see Illinois tax overstated or understated. Pennsylvania is different: PA DOR does not allow a personal exemption — $0 is correct there, not a missing deduction.

Michigan personal exemption. Michigan has no standard deduction. Personal exemptions ($5,900 per person for tax year 2026 per MI Treasury withholding guide) reduce Michigan taxable income before the 4.25% flat rate. MFJ returns receive two exemptions when both spouses are on the return. PA 4 retirement subtractions and the age-67 retirement standard-deduction election are wired when miRetirement input is supplied. Dependent exemptions and full MI-1040 modification stack beyond the wage slice are not modeled — Michigan tax may be overstated for households with dependents or unwired schedule items.

Indiana Schedule 3 — personal exemption. Indiana has no standard deduction. Schedule 3 Line 1 subtracts $2,000 (married filing jointly) or $1,000 (all other filing statuses) from Indiana adjusted gross income before the flat state rate. Indiana exemptions do not phase out with income (IB-117). Dependent, child, age, and blind add-ons on Schedule 3 are not modeled — county income tax is also deferred.

Alabama Form 40 — standard deduction and personal exemption. Alabama uses an income-keyed standard deduction chart (not a flat amount) plus a personal exemption ($1,500 single / MFS; $3,000 MFJ / head of family). Both subtract before Alabama taxable income. The chart keys Alabama adjusted gross income; v1 uses federal AGI as a surrogate. Alabama's federal income tax paid deduction (Form 40 Line 12 — 1040 Line 22 + NIIT minus refundable credits) is modeled on the wage path when federal brackets and SD windows are supplied. Dependent exemptions (Line 14) and itemized-vs-standard choice are not modeled.

Arizona Form 140 — standard deduction. Arizona conforms to federal IRC §63(c) standard deduction amounts. The engine reads federal_tax_config resolved for the planning year (same path as federal SD in projections) — no state dollar constants. The 34% charitable contribution increase and itemized Schedule A are not modeled.

Arkansas AR1000F — standard deduction. Arkansas standard deduction amounts are $2,470 (single, head of household, married filing separately) and $4,940 (married filing jointly) per DFA instructions. The engine applies the standard deduction on the regular tax table path after Social Security subtractions. The low-income tax table (which embeds a standard deduction and is mutually exclusive) and itemized deductions are not modeled.

California Form 540 — standard deduction. California publishes its own standard deduction amounts ($5,706 single / married filing separately; $11,412 married filing jointly, head of household, or qualifying surviving spouse for tax year 2025 per FTB), which are lower than federal amounts. The engine subtracts the standard deduction after Social Security subtractions. The dependent standard deduction worksheet, itemized Schedule CA, and other California taxes and credits are not modeled.

Colorado DR 0104 — no separate standard deduction. Colorado taxable income starts from federal taxable income (Form 1040 Line 15) — no second state standard deduction chart. The engine uses a dedicated federal_taxable path (coloradoPit) — federal AGI minus federal standard or itemized deduction embedded in taxable income, not legacy_ordinary_base. The high-AGI federal deduction addback (DR 0104 Line 4 when federal AGI exceeds $300,000) is not modeled.

Delaware Form 200-01 — standard deduction. Delaware PIT-RES Line 20a standard deduction amounts are $3,250 (single, married filing separately, head of household) and $6,500 (married filing jointly) for tax year 2025 per Division of Revenue. The engine subtracts the standard deduction after Social Security subtractions. Additional 65+/blind standard deduction, personal exemption credit, and itemized PIT-RSA are not modeled.

Hawaii Form N-11 — standard deduction. Hawaii Line 23 standard deduction amounts are $4,400 (single, married filing separately), $8,800 (married filing jointly, qualifying surviving spouse), and $6,424 (head of household) for tax year 2025 per DOTAX. The engine subtracts the standard deduction after Social Security subtractions. Itemized deductions, AGI-limited itemized caps, and personal exemption credits are not modeled.

Idaho Form 40 — standard deduction. Idaho conforms to federal standard deduction amounts (Form 40 Line 16). The engine reads federal_tax_config for the planning year — no state dollar constants. Dependent worksheets, age/blind add-ons, and itemized deductions are not modeled.

Iowa Form IA 1040 — no separate standard deduction. Iowa aligned with federal deductions for tax year 2025 — the state uses the federal standard or itemized deduction amount (Form 1040 Line 12e), not a separate Iowa-only standard deduction chart. The engine uses a dedicated federal_agi path (iowaPit) — federal AGI, Social Security subtraction, then federal SD/itemized embed (L12e) before bracket tax. Low-income exemption, alternate tax, and tax reduction are not modeled.

Kansas Form K-40 — standard deduction. Kansas Line 4 standard deduction amounts for most people are $3,605 (single), $8,240 (married filing jointly), $6,180 (head of household), and $4,120 (married filing separately) for tax year 2025 per the Department of Revenue. The engine subtracts the standard deduction after Social Security subtractions. The 65+/blind worksheet, personal exemption, and itemized deductions are not modeled.

Kentucky Form 740 — standard deduction. Kentucky uses a single standard deduction amount of $3,270 for all filing statuses for tax year 2025 per the Department of Revenue (Line 10). The engine subtracts the standard deduction after Social Security subtractions. Age 65+/blind Chart B amounts, itemized Schedule A, and family size tax credit are not modeled.

Louisiana Form IT-540 — standard deduction. Louisiana Line 8 standard deduction amounts are $12,500 (single, married filing separately) and $25,000 (married filing jointly, head of household, qualifying surviving spouse) for tax year 2025 per LDR (Act 11 increase). The engine subtracts the standard deduction after Social Security subtractions. Excess federal itemized deductions, Schedule E exemptions, and credits are not modeled.

Maine Form 1040ME — standard deduction. Maine standard deduction amounts are $15,000 (single, married filing separately), $30,000 (married filing jointly), and $22,500 (head of household) for tax year 2025. The engine subtracts the standard deduction after Social Security subtractions. Itemized Schedule A is not modeled.

Maryland Form 502 — `marylandAgi`, standard deduction, county tax. Maryland adjusted gross income starts at federal AGI minus Maryland subtractions: fully exempt Social Security and Worksheet 13A pension exclusion (age 65+, cap indexed, offset by gross SS/RR benefits — not federally taxable SS). Standard deduction for tax year 2026 is $3,400 (single / MFS) and $6,800 (MFJ / HOH) per Comptroller withholding guide (§10-217 + COLA) — not unpassed session bill text. County piggyback uses Maryland taxable income after the standard deduction; TY2026 Comptroller rates including tiered Anne Arundel and Frederick. HB 411 / HB 707 pension and SD changes are not modeled until enacted. Personal exemptions, itemized path, and military / two-income subtractions are deferred.

Mississippi Form 80-105 — standard deduction. Mississippi standard deduction amounts are $2,300 (single, married filing separately), $4,600 (married filing jointly), and $3,400 (head of household) for tax year 2025. The engine subtracts the standard deduction after Social Security subtractions. Itemized path is not modeled.

Missouri Form MO-1040 — standard deduction. Missouri federal-conforming standard deduction — engine reads federal_tax_config for the planning year (no state dollar constants). Itemized path is not modeled.

Minnesota Form M1 — standard deduction. Minnesota standard deduction amounts are $14,950 (single, married filing separately), $29,900 (married filing jointly), and $22,500 (head of household) for tax year 2025. The engine subtracts the standard deduction before bracket tax; the §290.033 NII surtax remains additive on top.

Nebraska Form 1040N — standard deduction. Nebraska standard deduction amounts are $8,600 (single, married filing separately), $17,200 (married filing jointly), and $12,600 (head of household) for tax year 2025. The engine subtracts the standard deduction after Social Security subtractions. Itemized path is not modeled.

New York Form IT-201 — standard deduction. New York standard deduction amounts are $8,000 (single, married filing separately), $16,050 (married filing jointly), and $11,200 (head of household) for tax year 2025. The engine subtracts the standard deduction after Social Security subtractions. When local_jurisdiction is NYC or YONKERS, resident local tax is wired — NYC progressive local on NY taxable income and Yonkers 16.75% of NY state tax (IT-201 Line 55 / §1327) via localIncomeTax. NYC/Yonkers credits and itemized path are not modeled.

Securities liquidation gain. When a taxable brokerage asset hasplanned_liquidation_year and cost_basis, realized gain enters the federal preferential or ordinary stack by holding period frombasis_date. Null basis → gain $0 (fail-closed). §1014 step-up at death is a comparator helper only — not applied inside the year-by-year projection until a product surface reads it.

North Carolina Form D-400 — standard deduction. North Carolina standard deduction amounts are $12,750 (single, married filing separately), $25,500 (married filing jointly), and $19,125 (head of household) for tax year 2025. The engine subtracts the standard deduction after Social Security subtractions. Itemized path is not modeled.

Oklahoma Form 511 — standard deduction. Oklahoma standard deduction amounts are $6,350 (single, married filing separately), $12,700 (married filing jointly), and $9,350 (head of household) for tax year 2025. The engine subtracts the standard deduction after Social Security subtractions. Itemized path and credits are not modeled.

Oregon Form OR-40 — standard deduction. Oregon standard deduction amounts are $2,835 (single, married filing separately), $5,670 (married filing jointly), and $4,560 (head of household) for tax year 2025. The engine subtracts the standard deduction after Social Security subtractions. Kicker credit and itemized path are not modeled.

Rhode Island Form RI-1040 — standard deduction. Rhode Island standard deduction amounts are $10,900 (single, married filing separately), $21,800 (married filing jointly), and $16,350 (head of household) for tax year 2025. The engine subtracts the standard deduction after Social Security subtractions. Itemized path and modifications are not modeled.

Utah Form TC-40 — standard deduction. Utah federal-conforming standard deduction — engine reads federal_tax_config for the planning year (no state dollar constants). Taxpayer tax credit and itemized path are not modeled.

Virginia Form 760 — standard deduction. Virginia standard deduction amounts are $8,750 (single, married filing separately, head of household) and $17,500 (married filing jointly) for tax year 2025. The engine subtracts the standard deduction after Social Security subtractions. Age/blind additions and itemized path are not modeled.

Vermont Form IN-111 — standard deduction. Vermont standard deduction amounts are $7,650 (single, married filing separately), $15,300 (married filing jointly), and $11,450 (head of household) for tax year 2025. The engine subtracts the standard deduction after Social Security subtractions. Itemized path and credits are not modeled.

Wisconsin Form 1 — standard deduction. Wisconsin standard deduction uses maximum chart amounts of $13,560 (single, married filing separately), $25,110 (married filing jointly), and $17,520 (head of household) for tax year 2025. The income-keyed phase-down chart is deferred. The engine subtracts the standard deduction after Social Security subtractions. Itemized path is not modeled.

#7 SD cohort — federal Line 12 pass-through (NM, ND, WV) and class proxies (MA, NJ, PA). New Mexico and North Dakota embed the federal standard or itemized deduction (1040 Line 12) — NM on federal_agi (newMexicoPit), ND on federal_taxable (northDakotaPit). West Virginia uses IT-140 Line 7 (WV AGI minus exemptions) on federal_agi (westVirginiaPit) — not a bare L12 pass-through. Massachusetts (own_classes), New Jersey (own_measure), and Pennsylvania (own_classes) use dedicated modules with wage-slice proxies, not a second state SD chart. Ohio is not in this cohort — it starts from federal AGI minus Social Security (ohioPit) with a zero-tax band, not Line 12 pass-through. State addbacks beyond each module's v1 slice and local taxes remain deferred where not wired.

#7 SD cohort — no state income tax (AK, FL, NV, NH, SD, TN, TX, WA, WY). Standard deduction is not applicable — no state PIT form. Washington capital gains excise (RCW 82.87) is modeled separately.

Maryland §10-105(3) — net capital gain surcharge. When federal AGI exceeds $350,000, Maryland adds 2% on net capital gain subject to surcharge (Form 502CG Line 9), on top of ordinary bracket tax. The gate keys federal AGI; the base keys Form 502 Line 1c (1040 Line 7a — Schedule D line 16, net ST + net LT). Statute cites IRC §1222(11); the form instruction pulls Line 7a — we take the form (operative, over-inclusive vs §1222). Surcharge wiring uses all capital_gains income rows plus RE sale gains, not the LT preferential strip alone. TB-58 exceptions carve the surcharge base only — not modeled from sale inputs in v1.

Minnesota §290.033 — net investment income surtax. When Minnesota net investment income exceeds $1,000,000, Minnesota adds 1% on the excess (Schedule NIIT), on top of ordinary bracket tax — no MAGI gate (unlike federal NIIT). The statutory measure is Schedule NIIT line 9 (Form 8960 line 8 minus MN subtractions minus allocable deductions). The projection uses a gross NII-shaped income strip (projectionGrossInvestmentIncome) as a surrogate — not labeled as line 8 or line 9 — and applies the $1M cliff to that surrogate. Known v1 overstatements (same class as SC §12-6-1171 military): class 2a agricultural-land disposition gainsare not subtracted (no assessor classification input); U.S. government bond interest is not split from other interest (31 U.S.C. §3124); 8960 line 11allocable deductions are not modeled.

Registry vs. engine. The public list above is provenance for scalar anchors. Model behavior (brackets, phase-outs, credits, interrelated fixed points) is checked by golden vectors and smokes where we have closed that module — not by a review stamp on this page, and not yet uniformly across every jurisdiction and rule.

5. Estate readiness and alert thresholds

Some product choices are fixed methodology — not engine-projected from statute and not household inputs. We publish them here so they are disclosed, not hidden.

Estate readiness score weights

The 0–100 estate readiness score sums six components (max 100): Estate Documents (20), Incapacity Planning (15), Beneficiary Designations (20), Asset Titling (15), Domicile Clarity (15), Estate Tax Awareness (15). Estate Tax Awareness uses your domicile's state exemption when a state estate tax applies, otherwise the active federal exemption — not silent $1M / $250K asset gates.

titling: How your assets are titled determines what goes through probate at death and how they pass to heirs. Assets without docu…
domicile: Your state of domicile determines which estate tax laws apply to you. Owning property or maintaining ties in multiple st…
documents: A will and revocable living trust direct how assets pass at death and can keep your estate out of probate. Powers of att…
estate tax: Understanding your current and projected estate tax exposure is the first step to reducing it. This score reflects wheth…
incapacity: If you become unable to manage your affairs, someone needs legal authority to act on your behalf. Without a durable powe…
beneficiaries: Retirement accounts, life insurance, and certain bank accounts pass directly to named beneficiaries — outside your will …

Alert trigger thresholds

These decide when to surface a planning alert — not what number to display as tax or probate law.

No trust on file: $1,000,000 gross estate — Fixed $1M gross-estate threshold to surface revocable-trust planning for review. Not derived from state small-estate or probate-avoidance limits.
ILIT gap: life insurance outside an ILIT above $250,000
GRAT / business: business interests above $500,000 with no GRAT on file (also requires large-estate signal)
Roth window info: pre-tax retirement above $500,000
Large estate / gifting: gross above $10,000,000 (single) or $20,000,000 (MFJ)

Probate cost default

Unless you set a custom range on Scenarios, dashboard probate estimates use a default 2–4% of gross estate — a national planning range, not a state fee schedule. You can change it under Growth Assumptions on Scenarios.

About this page. Educational only — not legal or tax advice. Rate tables change; verify with a qualified professional before acting. Related guides: state estate tax.

Tax methodology

1. Where the numbers come from

Federal estate & gift

State estate tax

State inheritance tax

IRMAA (Medicare)

State capital gains

State income tax (top rate)