Corrections

Our 2024 Ontario, British Columbia, Alberta and Quebec tables were the 2023 tables, published with a “final” badge and a verification date. Alberta was wrong twice: it carried the 2023 thresholds and a rate ladder of 8/9/10/11/12% that has never been Alberta's schedule in any tax year. Alberta provincial tax on $100,000 of employment income came out at $6,319.76.

Alberta 2024 is a flat 10% up to $148,269 with a basic personal amount of $21,885, so the same $100,000 owes $7,811.50 — we were understating it by $1,491.74, or 19.1%. Ontario's 2024 thresholds are $51,446 and $102,894 (basic personal amount $12,399), British Columbia's start at $47,937 ($12,580), and Quebec's at $51,780 ($18,056). Every figure now comes from the CRA's own 2024 ON428, BC428 and AB428 worksheets, and from the Quebec Department of Finance's 2024 parameter table, and every Canadian entry now states its own verification date instead of inheriting one.

The province comparison applied one federal calculation to all four provinces and computed provincial tax as brackets minus the basic personal amount minus the dividend credit. Quebec's 16.5% federal abatement, Ontario's surtax and Ontario's health premium were all missing, and the dividend credit was subtracted before the surtax rather than after it.

A Quebec resident's federal tax is reduced by 16.5% of basic federal tax (CRA Form 5005-R, line 44000): at $100,000 in 2025 that is $12,290.19, not the $14,718.80 we printed. Ontario adds a 20% surtax on provincial tax over $5,710 and 36% over $7,307, then the health premium of $750 at this income (ON428 lines 66–68 and 89): $7,213.54, not $6,337.95. The dividend tax credit is subtracted at ON428 line 70, after the surtax. Together these reordered the comparison — at $100,000 in 2025 the ranking is British Columbia, Alberta, Ontario, Quebec, where we had shown British Columbia, Ontario, Alberta, Quebec.

We wrote that Kansas “trimmed 0.12 of a point” and that “on $100,000 of income that is a difference of roughly $120.”

The $120 was the rate change multiplied by every dollar of gross income, which no Kansas filer pays: the top rate reaches only the part of Kansas taxable income above $23,000, after a deduction. Running $100,000 through both years’ tables puts the 2026 bill about $134 below the 2022 one. The framing was also wrong about the mechanism — Senate Bill 1 of the 2024 Special Session replaced three brackets with two, raised the bottom rate from 3.1% to 5.2%, and lifted the single filer’s standard deduction and personal exemption from a combined $5,750 to $12,765, none of which the 0.12-point figure describes.

We said California’s 1% Mental Health Services Tax, the point that takes the state from 12.3% to 13.3%, had been the law “since 2004.”

R&TC §17043 was added on November 2, 2004 by Proposition 63 §12 and is operative January 1, 2005, per §16 of the proposition. Tax year 2004 was not taxed at 13.3%.

We dated Maine’s LD 2212, the bill carrying the 2% surcharge that takes Maine’s top rate to 9.15%, as signed on April 9, 2026. The same date appeared in the notes on our Maine rate table.

The Maine Legislature’s record for LD 2212 (HP 1491) shows “Enacted, Apr 10, 2026” and “Governor’s Action: Signed, Apr 10, 2026,” chaptered as Public Law chapter 650. April 9 came from a secondary tracker rather than the legislative record.

We offered two outside sources as “an independent count of the same period”: the National Conference of State Legislatures’ State Tax Actions survey and the Tax Foundation’s fifty-state rate comparison.

Neither corroborates a 2026 count. The Tax Foundation page is “State Individual Income Tax Rates and Brackets, 2025,” stated as of January 1, 2025, and carries no tax-year-2026 figure; it is now cited for exactly that. The NCSL page answers 403 to every non-browser client — recorded on two archive sweeps and again on re-verification — so we cannot read what it says, and the citation has been withdrawn rather than carried on trust.

We cited the NCSL’s State Tax Actions survey and the Tax Foundation’s fifty-state comparison as “an independent account of the same period” for the 2025-to-2026 changes.

The Tax Foundation edition at that URL is the 2025 one, as of January 1, 2025, and the NCSL page is unreadable to any non-browser client. Both citations are gone from this article, which now rests on the states’ own schedules and session law: Maine Revenue Services, Ohio Rev. Code §5747.02, SC DOR’s H. 4216 guidance, Montana DOR, Form ND-1ES, and Act 2 of Arkansas’s 2026 First Extraordinary Session.

We wrote that Indiana’s and Utah’s five-hundredths-of-a-point cuts were each “worth about forty dollars a year” on $80,000 of taxable income.

That arithmetic holds for Indiana, whose tax is one flat rate over a $1,000 exemption. It does not hold for Utah, whose tax is a flat rate reduced by a taxpayer tax credit our tables do not model at all, so no Utah dollar figure was ours to publish. The example is now Indiana only, at the $65,000 single filer this site uses everywhere else, where the cut is worth exactly $32.

We said 2026 was the last year of bonus depreciation, at 20% under the TCJA phase-down, with 0% from 2027 — and worked a $100,000 equipment example to a $20,000 first-year deduction.

Section 70301 of Public Law 119-21 (July 4, 2025) repealed the §168(k) phase-down and made the 100% first-year allowance permanent for property acquired after January 19, 2025 — ten months before we published. The $100,000 example deducts $100,000. Only property acquired on or before January 19, 2025 stays on the old schedule (20% if placed in service during 2026, nothing after).

We published "2026 estimates" for §179 — a $1,250,000 maximum deduction, a $3,130,000 phase-out threshold, complete phase-out at $4,380,000 — and described §179 as unchanged by recent law.

Public Law 119-21 raised §179(b) to $2,500,000/$4,000,000 for taxable years beginning after December 31, 2024, and Rev. Proc. 2025-32 §4.24 sets the 2026 figures at $2,560,000 and $4,090,000 (full phase-out at $6,650,000). The published figures were Rev. Proc. 2024-40's pre-OBBBA 2025 amounts, which Rev. Proc. 2025-32 §3 formally removed.

We printed QBI phase-out thresholds labeled "2026 estimated": $191,950–$241,950 single and $383,900–$483,900 joint.

Those were pre-2026 figures under the old $50,000/$100,000 phase-in ranges. §70105 of Public Law 119-21 widened the ranges to $75,000/$150,000, and Rev. Proc. 2025-32 §4.26 sets tax year 2026 at $201,750–$276,750 single and $403,500–$553,500 joint.

We called the QBI deduction "an above-the-line deduction, meaning it reduces your taxable income whether you itemize or take the standard deduction."

The §199A deduction is below the line: it never reduces AGI. It is taken against taxable income after AGI, beside the standard or itemized deduction, and it is available whether or not you itemize.

We described the January 2026 "Electronic Refunds" final rule as applying EO 14247 to tax refunds and setting out the exceptions for taxpayers who cannot receive an electronic payment.

That rule (91 FR 21, effective February 6, 2026) is U.S. Customs and Border Protection's and covers refunds of customs duties and fees to importers; 31 U.S.C. §3332(f)(1) exempts Internal Revenue Code payments from the statutory EFT mandate. The IRS implemented the refund phase-out administratively — IR-2025-94 and the FS-2026-02 CP53E notice procedure — not by regulation.

We listed Form 1040 line 35c as the account number and line 35d as the account type.

On Form 1040 (tax year 2025), line 35b is the routing number, 35c is the account type (checking or savings), and 35d is the account number.

We listed Direct File among the IRS's free filing options for the 2026 filing season.

Direct File was not offered for the 2026 season. The IRS's 2026 free-filing list (Tax Tip 2026-08) is Free File (2025 AGI of $89,000 or less), Free File Fillable Forms, MilTax, and VITA/TCE; the Direct File page has since been removed from irs.gov.

We said about 80% of refunds in recent years went out electronically, citing the IRS Data Book, which does not publish that figure.

The IRS's own releases put direct deposit at 93% of the 93.5 million individual refunds in the 2025 filing season (IR-2025-94) and over 98% of the 57 million refunds issued through March 20 of the 2026 season (IR-2026-43).

We described Missouri's new exemption as covering long-term gains only.

HB 594's subtraction, RSMo §143.121.3(14), covers 100% of all income reported as a capital gain for federal purposes — short-term gains included — unconditionally for individuals, for all tax years beginning on or after January 1, 2025.

We introduced the partial-exclusion states as "the states TaxMath models as departing from ordinary treatment." The TaxMath calculator does not model any of those departures; it walks gains through each state's ordinary brackets in all ten states.

The article now states that gap plainly and computes the exclusion-state figures from the cited statutes and forms rather than from the engine.

We described Montana as taxing long-term gains at 3.0% up to $47,500 and 4.1% above, with no qualifier and no year pin.

MCA §15-30-2103(2) reduces the 3.0% band by ordinary (nonqualified) taxable income before any gain reaches it, so a filer whose ordinary taxable income reaches the band top — $47,500 single for tax year 2026, $21,100 for 2025 — pays 4.1% on the entire gain.

We described Schedule 1-A as a five-line form — four deduction lines (tips on line 1, overtime on line 2, car-loan interest on line 3, the senior deduction on line 4) and a line 5 total flowing to Schedule 1 Part II and then Form 1040 line 10, lowering AGI on line 11 — and said every deduction on it is above-the-line, with ripple effects on credit eligibility, deduction phase-outs, and Medicare premiums.

The printed 2025 schedule runs six parts across lines 1–38: Part I computes MAGI, Parts II–V work the four deductions and their phase-outs (tips lines 4–13, overtime 14–21, car-loan interest 22–30, seniors 31–37), and Part VI line 38 carries the total to Form 1040 line 13b — below the line, added to the standard or itemized deduction and the QBI deduction and subtracted from AGI at line 15. AGI and every figure keyed to it are unchanged.

We said a worker paid time-and-a-half for 5 overtime hours could deduct "the income from those 5 overtime hours."

Section 225 reaches only the pay in excess of the regular rate — the premium half. Time-and-a-half pay for those hours splits into the ordinary hourly wage and a half-time premium, and only the premium, one-third of the combined time-and-a-half amount, is deductible.

The deduction was called an above-the-line deduction that “reduces your adjusted gross income (AGI) directly”, claimed on Schedule 1-A “Line 3”, with the Schedule 1-A total said to flow “to Schedule 1, which then flows to Form 1040 Line 10”.

It is below the line. Schedule 1-A Part IV figures it on lines 22–30, and Part VI line 38 carries the total to Form 1040 line 13b, beside the standard deduction, after AGI is settled. AGI does not move, and neither does anything computed from it.

The savings tables showed $768–$1,760 of tax savings for filers at $105,000 and $195,000 of taxable income (single) and $200,000 and $390,000 (joint), with no income limit mentioned anywhere in the article.

§163(h)(4) reduces the deduction by $200 for each $1,000 (or portion) of MAGI over $100,000 ($200,000 joint). With the standard deduction, every one of those rows sits past the point where the modeled interest is fully phased out — the deduction, and the savings, are $0 there.

First-year interest was given as “approximately $3,200” on a $50,000 loan at 6.5% APR over 60 months, and “approximately $5,500” on $80,000 at 7.0% over 72 months.

By amortization those loans pay $2,992 and $5,248 of first-year interest, so every savings figure built on them was overstated in proportion — $704 at 22% should have been $658.

Used-vehicle purchases were treated as deductible when financed through a lender providing proper documentation, with only informal private-party loans flagged as a substantiation problem.

Used vehicles never qualify: §163(h)(4) limits the deduction to a vehicle whose original use commences with the taxpayer, and the IRS states “used vehicles do not qualify.” Documentation cannot cure it. Loans from related persons under §267(b)/§707(b)(1) are separately excluded.

The article said all six changes it covered — tips, overtime, car loan interest, the senior deduction, the SALT cap increase, and Trump Accounts — are claimed on the new Schedule 1-A, and that “They're above-the-line deductions that reduce your adjusted gross income directly.”

Schedule 1-A carries exactly four deductions: tips, overtime, car-loan interest, and the senior deduction. Its line 38 total lands on Form 1040 line 13b, beside the standard deduction, after AGI is settled — the deductions reduce taxable income, never AGI, and are available with the standard deduction or itemizing. The SALT deduction stays on Schedule A and requires itemizing, and a Trump Account is a savings account, not a deduction.

The tips deduction was said to phase out completely at roughly $175,000 for single filers and $350,000 married filing jointly, and no filing-status restriction was mentioned.

New §224(b)(2) reduces the deduction by $100 per $1,000 of MAGI over $150,000 ($300,000 joint), so the full $25,000 cap reaches zero at $400,000 single and $550,000 joint; the overtime caps reach zero at $275,000 and $550,000. A married worker must file jointly to claim either deduction, and every claimant needs a Social Security number.

The car-loan interest deduction was described as having no income-based phase-out and no sunset (“permanent”), and as available for vehicles “purchased new or used after the date of enactment.”

26 U.S.C. §163(h)(4) phases the deduction out by $200 per $1,000 of MAGI over $100,000 ($200,000 joint), so it is gone at $150,000/$250,000, and it applies only to taxable years 2025 through 2028. Only new vehicles qualify — original use must begin with the taxpayer — with final assembly in the United States and a gross vehicle weight rating under 14,000 pounds, on loans originated after December 31, 2024. Used vehicles do not qualify at any date.

The senior deduction was said to phase out completely by $100,000 for single filers and $200,000 for joint filers.

§151(d)(5) reduces each qualifying person's $6,000 by 6% of MAGI over $75,000 ($150,000 joint); the deduction reaches zero at $175,000 single and $250,000 joint, whether one spouse qualifies or two.

A summary table stated that income limits apply to Trump Accounts.

§530A sets no income limit on Trump Account eligibility or contributions. The $5,000 annual cap (indexed after 2027) applies at every income, and the one-time $1,000 Treasury pilot contribution is keyed to birth years 2025 through 2028, US citizenship, and a Social Security number — not to income.

The OBBB's tips, overtime, car-loan-interest and senior deductions were described as “above-the-line deductions” that “reduce your AGI before you ever choose” between standard and itemized deductions, said to thereby reduce state income tax and, through it, the SALT deduction; the senior deduction was called a deduction for “senior Social Security.”

None of the four reduces AGI. They are claimed on Schedule 1-A and subtracted after AGI, alongside either the standard deduction or itemized deductions, so they leave AGI-based floors (the 7.5% medical floor, the new 0.5% charitable floor) and the itemize-or-not comparison untouched, and the claimed knock-on reduction of state income tax through lower federal AGI does not occur. The senior deduction is $6,000 per qualifying individual 65 or older, not a Social Security exclusion.

The 2026 break-even tables counted every dollar of charitable giving toward the itemized totals; a $300,000-AGI couple in a moderate-tax state was shown “barely” itemizing at +$800.

OBBBA §70425 (26 U.S.C. §170(b)(1)(I)), in force for tax year 2026 when the article ran, disallows the first 0.5% of AGI — $1,500 at $300,000 — putting that example's total at $31,500, $700 under the $32,200 standard deduction; counting §70424's $2,000 non-itemizer charitable deduction, the standard route wins the example by $2,700. The single-filer columns overstated their totals by $1,000 each without changing their verdicts.

The 2026 phase-out was said to start at $505,000 of MAGI “($250,000 for married filing separately)”.

§164(b)(7)(B)(i) halves the threshold for a married individual filing a separate return, so the 2026 separate-filer threshold is $252,500 — half of $505,000. $250,000 was the 2025 figure, half of $500,000.

The 2027–2029 caps were listed as estimates (~$40,800, ~$41,200, ~$41,600) described as “indexed at roughly 1% per year”, with the IRS said to publish exact figures each fall with the other inflation adjustments.

§164(b)(7)(A)(iii) fixes each of those years at exactly 101 percent of the prior year’s amount — $40,804 for 2027, then $41,212.04 and $41,624.16 — by statute, not by inflation indexing. Rev. Proc. 2025-32, the annual inflation-adjustment list, carries no SALT entry.

A state-by-state table of estimated taxes for a couple earning $200,000 with a $500,000 home implied effective property tax rates well above published measures — Texas $10,500 (2.10%), Florida $5,800 (1.16%), Tennessee $3,800 (0.76%), New Jersey $13,500 (2.70%) — and its income tax column stated no computation.

The Tax Foundation’s effective rates on owner-occupied housing for calendar year 2024 are Texas 1.40%, Florida 0.78%, Tennessee 0.52%, and New Jersey 1.88%, the highest in the country. The rebuilt article replaces the estimates with those published rates beside each state’s top income tax rate from the TaxMath tables.

The standard-deduction share was given as “roughly 87%” and described as “a share that more than doubled after the TCJA capped SALT”, and “IRS and independent estimates” were said to project it falling “to around 80%”, with “roughly 10 million additional filers” itemizing.

No IRS estimate of post-OBBBA itemizing exists. The Tax Foundation projects about 14.2 percent of taxpayers itemizing in 2026 under the OBBBA — a standard-deduction share near 86 percent, not 80 — against about 32 percent who would have itemized in 2026 had the TCJA provisions expired. The “more than doubled” description matched no published measure.

We reported SB 6346's revenue as projected at roughly $4 billion a year for health care and education, reaching about 30,000 households, and attributed those figures to the governor's signing announcement.

Neither figure appears in the governor's announcement or the enacted bill. The announcement says less than one half of one percent of Washingtonians will pay the tax. Under Chapter 238, Laws of 2026, revenue goes to the state general fund, except 5% of each year's collections deposited into the Fair Start for Kids Account beginning July 1, 2029.

The article's Washington tax table still listed the estate tax as starting at approximately $2.193 million — the stale figure the 2026-08-02 estate corrections pass fixed on other pages but missed on this one.

Washington's estate tax exclusion is $3,000,000 for deaths on or after July 1, 2026 ($3,076,000 for deaths in the first half of 2026), with the top rate rolled back to 20% by SB 6347 after a year at 35%.

We showed $0 of New York estate tax throughout the band between the basic exclusion and 105% of it — $7,500,000 was listed at $0 and $7,720,000 at ~$0 — and described tax as arriving only once an estate crossed 105%.

Tax Law §952(c) phases the credit out inside that band: the credit is the §952(b) tax on the exclusion reduced by $20 for every dollar the estate exceeds it, reaching zero at 105% ($7,717,500 for 2026 deaths). A $7,500,000 taxable estate owes $386,400, an estate of exactly $7,717,500 owes $734,780, and $7,720,000 — already past the line — owes $735,120. The steep climb happens inside the band, not at its edge.

Every over-cliff dollar figure ran roughly 40% low: $7,730,000 was said to owe ~$430,000, $8,000,000 ~$468,000 (a 5.9% effective rate), $10,000,000 ~$680,000, and $15,000,000 ~$1,290,000; a surviving-spouse example put the tax on an $11,000,000 estate at approximately $770,000.

From §952(b)'s own table, with no credit above 105% of the exclusion: $7,730,000 owes $736,480; $8,000,000 owes $773,200 (9.7% effective); $10,000,000 owes $1,067,600; $15,000,000 owes $1,866,800; and the $11,000,000 estate in the example owes $1,226,800.

The state comparison table carried Washington at a $3,000,000 exemption with a 20% top rate as its single 2026 row, with no date-of-death split.

Washington's 2026 splits at midyear: deaths from January 1 through June 30, 2026 get a $3,076,000 exclusion and a 35% top rate under Table W; deaths on or after July 1, 2026 get $3,000,000 and a 20% top rate. The exclusion is not indexed going forward, which the Department of Revenue attributes to an expired CPI reference in the statute.

We said the luxury motor vehicle tax does not apply to sales to nonresidents, and that recreational vehicles were exempt through December 31, 2026 — implying both exemptions ran from the tax's January 1, 2026 start.

Both exemptions began July 1, 2026, under ESHB 2711 (Chapter 255, Laws of 2026). From January 1 through June 30, 2026, nonresident buyers owed the tax and recreational vehicles were taxable. The RV exemption is also temporary: it ends December 31, 2026.

We put Washington's average combined state and local sales tax at 9.23%, attributed to a Department of Revenue page, and computed roughly $13,845 of sales tax and a $17,845 total on a $150,000 vehicle from it.

The cited DOR page states the 6.5% state rate and publishes no combined average. The Tax Foundation's combined figure is 9.51% as of January 1, 2026, the third-highest in the country, and motor vehicles carry a separate statewide sales/use add-on that rose from 0.3% to 0.5% on January 1, 2026. At those rates, with the exempt amount at its current $102,000, the $150,000 example carries about $15,015 in sales-type tax and $18,855 in total tax at the register.

The New York cliff illustration said an estate of $7.8 million 'could owe roughly $600,000,' and a planning paragraph still put Washington's exemption at $2.2 million while the article's own corrected table said $3,000,000.

A $7,800,000 New York taxable estate for a 2026 death is past the §952(c) cliff (105% of $7,350,000 = $7,717,500), so the full estate is taxed under the §952(b) table: $650,800 plus 13.6% of $700,000 is $746,000. Washington's exclusion is $3,000,000 with a 20% top rate for deaths on or after July 1, 2026; the $2,193,000 figure ended with deaths before July 1, 2025. The rebuilt article computes a $10,000,000 example instead: $0 federal, $1,100,000 Washington, $1,067,600 New York.

We said HB 463 raises Georgia's standard deduction to $18,000 for single filers and $36,000 for joint filers, presenting those figures as the deduction now in force. The 2026-08-02 correction to this article repeated the same figures.

For tax year 2026 the deduction is $15,000 single and $30,000 joint, as the Department of Revenue publishes and as §48-7-27(a) of the enrolled act provides. $18,000 / $36,000 are ceilings the deduction steps toward from 2027 — $375 and $750 a year — with each step subject to the same revenue triggers that gate the rate cuts. Our rate tables carried the correct $15,000 throughout.

The article's 2026 bracket table for single filers carried the 2025 bracket edges ($11,925 / $48,475 / $103,350 / $197,300 / $250,525 / $626,350); the married-filing-jointly 37% threshold was given as $751,600; the head-of-household standard deduction as $23,500; and the AMT exemption as $88,100 single / $137,000 joint with a phase-out starting at $626,350. Each of those is a tax-year-2025 figure presented as 2026. A worked example also put a $100,000 single filer's 2026 tax at about $15,100, which follows from no stated assumption.

Per Rev. Proc. 2025-32, the 2026 single-filer edges are $12,400 / $50,400 / $105,700 / $201,775 / $256,225 / $640,600; the joint 37% threshold is $768,700; the head-of-household standard deduction is $24,150; and the AMT exemption is $90,100 single / $140,200 joint with the phase-out beginning at $500,000 single / $1,000,000 joint — thresholds OBBBA §70107 reset downward when it made the exemption permanent. The rebuilt article computes its worked example at the $65,000 reference filer instead.

The child tax credit was described as staying at $2,000 per qualifying child for 2026, unchanged from the TCJA level.

OBBBA §70104 raised the credit to $2,200 per qualifying child beginning in tax year 2025 and indexed it; Rev. Proc. 2025-32 §3.05 sets the 2026 maximum at $2,200, with up to $1,700 refundable.

We titled the piece “tax-free savings” and a comparison table answered “Tax-free growth” with “Yes (until withdrawal).” The same table carried figures that were correct for tax year 2024 but not for 2025 or 2026, presented without a year label: Roth IRA income phase-out ceilings of $161,000 single / $240,000 joint and an $18,000 annual gift-tax exclusion.

Growth in a Trump Account is tax-deferred. §530A treats the account as a traditional IRA; once distributions begin, earnings are taxed as ordinary income under §72, and §530A(d)(2) denies basis to the $1,000 Treasury seed, employer contributions, and charitable or government funding, so those deposits are taxed in full on the way out. The rebuilt article states the deferral in its title and drops the unlabelled third-product limits.

Our 2026 deduction stacks used the 2025 age-65 additional standard deduction amounts ($2,000 single, $1,600 per married spouse), giving totals of $24,100 (single 65+), $47,400 (joint, both 65+), and $39,800 (joint, one 65+).

Rev. Proc. 2025-32 §4.14(3) sets the 2026 additional amounts at $2,050 (unmarried) and $1,650 (per married spouse). The 2026 totals are $24,150, $47,500, and $39,850.

We called the senior deduction above-the-line, said it flows through Schedule 1 to Form 1040 line 10 and reduces AGI (with knock-on effects on IRMAA, taxable Social Security, ACA subsidies, and AGI-coupled state returns), placed it on Schedule 1-A line 4, and said the exact phase-out formula was still to be specified in IRS guidance.

The deduction is below-the-line: Schedule 1-A Part V (lines 31–37) computes it, Part VI carries the total to Form 1040 line 13b, and AGI is unchanged — so none of those AGI-keyed figures move. The phase-out has been in the statute since enactment: §151(d)(5) reduces each person's $6,000 by 6% of modified AGI over $75,000 ($150,000 on a joint return), ending at $175,000/$250,000.

We described the tip and overtime deductions as above-the-line deductions that reduce adjusted gross income, with cascading benefits for brackets, credits, and phase-outs keyed to AGI.

Neither deduction touches AGI. Both are claimed on Schedule 1-A, whose total lands on Form 1040 line 13b beside the standard deduction, after AGI is fixed — so anything computed from AGI is figured as though the deductions did not exist. They are available whether or not you itemize, which is the part the original framing had right.

Phase-out tables showed the tip deduction proportionally reduced and fully gone at roughly $175,000 of MAGI for single filers and $350,000 for joint filers, and listed married-filing-separately as eligible with its own $150,000 threshold and caps.

Sections 224(b)(2) and 225(b)(2) reduce each deduction by $100 for each $1,000 of MAGI over $150,000 ($300,000 joint). The full $25,000 tip deduction reaches zero at $400,000 single / $550,000 joint; the overtime deduction at $275,000 single / $550,000 joint. Married taxpayers filing separately cannot claim either deduction at all (§224(f), §225(e)).

We said maxing out the $12,500 overtime deduction would take $25,000 of overtime premium pay — about 1,786 overtime hours, or 34 extra hours a week, at a $14-an-hour premium.

The deduction equals the premium itself, so the cap takes $12,500 of premium: at a $14-an-hour premium that is 893 overtime hours, about 17 extra hours a week. The published figures were double the real ones.

A construction worker earning $60,000 with $6,000 of overtime premium was said to save roughly $1,300 of federal income tax, and a server earning $35,000 with $18,000 in tips roughly $2,100.

At $60,000 the 2025 taxable income sits entirely in the 12% bracket, so a $6,000 deduction saves $720, not $1,300. At $35,000, part of the $18,000 deduction falls into the 10% bracket, putting the saving near $1,947. The rebuilt article replaces both with worked examples that show the bracket arithmetic on the page.

Wyoming's local sales tax was described as reaching "up to 2%" on top of the 4% state rate.

Wyoming's own quarterly rate chart puts the Teton Village and Grand Targhee resort districts at 9% combined — five percentage points of local tax — and the 2% ceiling was wrong on the day the article was published. The table now carries the Tax Foundation's combined state and average local rate for Wyoming (5.56% as of January 1, 2026), with the resort-district maximum stated separately from the state's chart.

South Dakota's sales tax was described as "4.2% (+local up to 2%)", presenting both numbers as stable.

The 4.2% state rate is scheduled to revert to 4.5% on July 1, 2027 under a sunset codified in SDCL 10-45-2, and the local layer was understated: municipalities levy up to 2% of general sales tax plus a separate 1% municipal gross receipts tax on lodging, prepared food, alcoholic beverages, and admissions, so local add-ons on those categories already reach 3%.

Texas's effective property tax rate was given as 1.60%, and a $400,000 home was said to generate roughly $6,400 a year in property tax.

The Tax Foundation's effective rate on owner-occupied housing puts Texas at 1.40% for calendar year 2024, the seventh-highest in the country. The 1.60% figure matched no published measure and sat beside different Texas figures elsewhere on this site.

The Texas franchise (margin) tax was described as applying to businesses over $2.47 million of revenue, with no year attached.

$2,470,000 was the no-tax-due threshold for report years 2024 and 2025. The Comptroller's threshold for report years 2026 and 2027 is $2,650,000, which is what the article now states, year-pinned.

Nebraska's and West Virginia's 2026 figures were labelled provisional. Both were enacted law published by the state revenue agency — Nebraska's LB 754 phase-down step and West Virginia's SB 392, signed 31 March 2026 and retroactive to 1 January — so the label understated how settled they were.

Both are now marked final. The underlying rates did not change; only the status label did. Arkansas remains provisional, correctly: its rate is enacted but the state has not published its 2026 tables.

An article surveying state rate changes accumulated roughly 19 confirmed factual errors: wrong 2026 top rates for Arkansas, Idaho, Indiana, Iowa, Montana and South Carolina; a Tax Foundation “Total Rank” column whose figures matched no published ranking; a Minnesota rate misdated by a decade; Kentucky described as a post-2021 flat-tax convert when it has been flat since 2018; and understated migration figures for Arizona, New Jersey, North Carolina and Tennessee.

The article has been retired rather than patched. Its defensible core — that a large number of states have cut rates — has been rebuilt as a new piece in which every rate is computed directly from our own tax tables. The old URL redirects to the replacement.

We described Georgia as having legislated a phase-out of its income tax to zero by 2032, with standard deductions rising to $50,000 single / $100,000 joint, and printed a year-by-year rate schedule ending at 0.00%. We also gave Georgia's 2025 rate as 5.39%.

That plan was a Senate committee recommendation from January 2026, not law. The bill that passed — HB 463, signed 11 May 2026 — cuts the rate from 5.19% to 4.99% and then by 0.125 points a year to a floor of 3.99%, with each step subject to revenue triggers. Standard deductions rise to $18,000 / $36,000. Georgia's 2025 rate was 5.19%.

We described Washington's capital gains tax as a flat 7% above a threshold of approximately $262,000.

The threshold is $278,000, and the rate is no longer flat: SB 5813 added a second tier for tax year 2025 onward, taxing the first $1 million of taxable gains at 7% and everything above at 9.9%. Washington's maximum combined rate is 33.7%, not 30.8%.

We reported SB 6346 as effective for tax years beginning January 2027, passed in 2025, with a $1 million threshold for single filers and $2 million for joint filers.

SB 6346 moved through the legislature entirely in 2026 and was signed on 30 March 2026. The 9.9% tax takes effect 1 January 2028, with first returns due in 2029. The $1 million standard deduction does not double for couples — spouses and domestic partners share a combined $1 million regardless of how they file.

We applied the motor vehicle luxury tax rule — 8% on value above $100,000 — to boats and aircraft as well, and put the tax on a $250,000 boat at roughly $12,000.

ESSB 5801 sets three different rules. Motor vehicles: 8% above $100,000 from 1 January 2026. Noncommercial aircraft: 10% above $500,000 from 1 April 2026. Watercraft: 0.5% of the full selling price with no threshold, from 1 July 2026. A $250,000 boat owes $1,250, not $12,000.

Tables labelled with 2026 values carried stale exemptions: Connecticut $13,610,000 (the 2024 federal figure), District of Columbia $4,710,000, Maine $6,800,000 (the 2024 value), Rhode Island $1,774,583 (the 2024 value), Washington $2,193,000, and Minnesota ~$3.5M in one article against $3,000,000 in another.

For 2026: Connecticut $15,000,000 (it tracks the federal exclusion), District of Columbia $4,988,400, Maine $7,160,000, Rhode Island $1,838,056, Minnesota $3,000,000 (flat, not indexed). Washington's exclusion is $3,000,000 with a 20% top rate for deaths on or after 1 July 2026.

Hawaii was listed as taxing gains as ordinary income at 11%. Montana was described via a capital gains credit of up to 2%. South Carolina's nominal rate was given as 6.5%. Vermont was listed at a flat 8.75% with no exclusion. Colorado was credited with a general small-business stock exclusion. North Dakota, Missouri, Arizona and New Mexico were absent. A list of “nine states” named eight. The federal long-term brackets were 2025 figures.

Hawaii applies an alternative maximum rate of 7.25%. Montana's 2% credit was repealed; it now runs a separate 3.0%/4.1% schedule. South Carolina's 2026 top rate is 5.21%, making the effective rate on gains about 2.92%. Vermont excludes the first $5,000. Colorado's subtraction is limited to farmers and ranchers on specific agricultural property. Missouri exempts gains entirely from 2025; North Dakota excludes 40%, Arizona 25%, New Mexico the first $2,500. Eight states tax neither income nor gains — Washington is the ninth no-income-tax state but does tax gains. Federal 2026 brackets are $49,450 and $545,500.

Tennessee's business tax was given as 0.3%–1.8% of gross receipts. New Hampshire's business enterprise tax was given as 0.5%, and its repealed Interest and Dividends tax was described as having been 5%. Alaska was called the only state with neither an income nor a sales tax, while a later paragraph correctly said there were two.

Tennessee's statutory business tax runs 0.02%–0.1875%. New Hampshire's business enterprise tax is 0.55%. The Interest and Dividends tax was phased down before repeal — 5% for 2022, 4% for 2023, 3% for 2024. Alaska and New Hampshire both levy neither an income nor a state sales tax.

The feed served a legacy set of ten articles whose URLs had no corresponding pages, so every item in the feed resolved to a 404. The feed also advertised a different domain than the sitemap.

The feed is now generated from the published articles, and both the feed and the sitemap use the same base URL.

Our California tables showed a top marginal rate of 12.3%, omitting the 1% Mental Health Services Tax on income above $1 million.

California's true top rate is 13.3% and has been since 2004. The tables now reflect it. This was a modeling omission on our side, not a change in California law — which is why our rate-change coverage counts California as unchanged rather than as a state that raised its rate.