{"metadata":{"id":"us-employment-2026-v1","country":"US","taxYear":2026,"effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","reviewedOn":"2026-10-25","reviewDueOn":"2026-11-25","basis":"2026 US resident wage-only annual planning, one earner and one employer, eligible for the basic standard deduction, under age 65, not blind or a dependent. Single, head of household, or married filing jointly with no other spouse income. Ordinary federal rate schedules before credits and AMT; employee Social Security, Medicare and filing-status Additional Medicare liability. Traditional employee 401(k) deferrals are limited to the $24,500 base model cap; catch-ups and Roth deferrals are excluded. State/local income taxes and employee programs are a combined entered annual amount, never inferred from the state label. No itemization, other household income, credits, overtime/tip deductions, payroll withholding or tax-return/refund calculation.","sources":[{"id":"irs-inflation-2026","title":"IRS: 2026 federal rate schedules and standard deductions (Rev. Proc. 2025-32)","url":"https://www.irs.gov/irb/2025-45_IRB","monitoring":"text","contentSha256":"a8dfb24cbf5b31765e9a69280aa61924e7bcf6b029d476ba681b50a990f8d6e5"},{"id":"irs-fica-2026","title":"IRS: Social Security and Medicare employee rates and 2026 wage base","url":"https://www.irs.gov/taxtopics/tc751","monitoring":"text","contentSha256":"f0687ac451d98df9898bd3b567b79e66efd51adb65ec5ec0df13c61ba0353750"},{"id":"irs-additional-medicare","title":"IRS: Additional Medicare Tax thresholds and employer withholding","url":"https://www.irs.gov/businesses/small-businesses-self-employed/questions-and-answers-for-the-additional-medicare-tax","monitoring":"text","contentSha256":"d36bb7ba8f331f293d7f861e1922520212530977d3b66e8cc0b7ceae8cbdd3a7"},{"id":"irs-401k-2026","title":"IRS: 2026 employee 401(k) deferral limit","url":"https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500","monitoring":"text","contentSha256":"71feb75fe09f9980f2ff95fa34ea95f4673a08950222a864f048ff455753a34d"},{"id":"irs-401k-wages","title":"IRS: Traditional 401(k) deferrals and Social Security/Medicare wages","url":"https://www.irs.gov/taxtopics/tc424","monitoring":"text","contentSha256":"5ef4e0243d5bd868e7b12bc13b3e74b46ee05315eb1f387cd9c4423e13e2cd4f"}]},"scope":"Derived federal wage-planning parameters, not an official IRS dataset, return or payroll withholding engine. State labels do not provide automatic state/local tax rules; regional deductions are entered separately.","filingStatuses":{"single":{"name":"Single","standardDeduction":16100,"additionalMedicareThreshold":200000,"brackets":[[0,0.1],[12400,0.12],[50400,0.22],[105700,0.24],[201775,0.32],[256225,0.35],[640600,0.37]]},"joint":{"name":"Married filing jointly (one earner)","standardDeduction":32200,"additionalMedicareThreshold":250000,"brackets":[[0,0.1],[24800,0.12],[100800,0.22],[211400,0.24],[403550,0.32],[512450,0.35],[768700,0.37]]},"headOfHousehold":{"name":"Head of household","standardDeduction":24150,"additionalMedicareThreshold":200000,"brackets":[[0,0.1],[17700,0.12],[67450,0.22],[105700,0.24],[201750,0.32],[256200,0.35],[640600,0.37]]}},"payroll":{"socialSecurityRate":0.062,"socialSecurityWageBase":184500,"medicareRate":0.0145,"additionalMedicareRate":0.009,"employerAdditionalMedicareThreshold":200000,"base401kLimit":24500},"stateLabels":{"AL":"Alabama","AK":"Alaska","AZ":"Arizona","AR":"Arkansas","CA":"California","CO":"Colorado","CT":"Connecticut","DE":"Delaware","DC":"District of Columbia","FL":"Florida","GA":"Georgia","HI":"Hawaii","ID":"Idaho","IL":"Illinois","IN":"Indiana","IA":"Iowa","KS":"Kansas","KY":"Kentucky","LA":"Louisiana","ME":"Maine","MD":"Maryland","MA":"Massachusetts","MI":"Michigan","MN":"Minnesota","MS":"Mississippi","MO":"Missouri","MT":"Montana","NE":"Nebraska","NV":"Nevada","NH":"New Hampshire","NJ":"New Jersey","NM":"New Mexico","NY":"New York","NC":"North Carolina","ND":"North Dakota","OH":"Ohio","OK":"Oklahoma","OR":"Oregon","PA":"Pennsylvania","RI":"Rhode Island","SC":"South Carolina","SD":"South Dakota","TN":"Tennessee","TX":"Texas","UT":"Utah","VT":"Vermont","VA":"Virginia","WA":"Washington","WV":"West Virginia","WI":"Wisconsin","WY":"Wyoming"}}