State Income Tax Data Sources
Official government and legislative sources used for the 2026 all 50 states income tax calculator.
The citations below support the All 50 States income tax calculator and its comparison table. Each jurisdiction identifies the tax years represented, its current source status, the date it was last checked, and the official materials used for the calculation. We use current-year information when it is available. When a state has not published every current-year amount, the calculator may rely on official estimated-tax or payroll-withholding guidance, or combine current-year rates and brackets with prior-year deductions, exemptions, or credits without increasing them for inflation. The applicable years and source status are shown with each jurisdiction.
Official Records
Sources by State and Jurisdiction
This 2026 dataset currently contains 142 official sources for all 50 states and the District of Columbia.
Alabama
- Tax Year 2026 Inflation Adjustments. Internal Revenue Service. Supports: 2026 federal standard deductions and ordinary income tax rate schedules used by state calculations. Retrieved .
- 2026 Form 40-ES. Alabama Department of Revenue. Supports: 2026 ordinary rates and brackets. Retrieved .
- 2025 Form 40 Instructions. Alabama Department of Revenue. Supports: 2025 standard deduction schedules, personal exemptions, and final-return federal income tax deduction rules. Retrieved .
Alaska
- Legislative Fiscal Analyst's Overview of the Governor's FY2026 Request. Alaska Legislative Finance Division. Supports: No Alaska individual income tax. Retrieved .
Arizona
- 2026 Form 140ES Booklet. Arizona Department of Revenue. Supports: 2026 estimated-tax method and direction to use the 2025 standard deduction. Retrieved .
- 2025 Form 140 Instructions. Arizona Department of Revenue. Supports: 2025 standard deductions and increased excise tax credit worksheet. Retrieved .
- Individual Income Tax Forms. Arizona Department of Revenue. Supports: Arizona flat individual income tax rate of 2.5 percent for tax year 2023 and later. Retrieved .
Arkansas
- Act 2 of the 2026 First Extraordinary Session. Arkansas General Assembly. Supports: Enacted 2026 regular income tax schedules and transition adjustment amounts. Retrieved .
- 2026 AR1000ES, Estimated Tax for Individuals (Worksheet Revised May 6, 2026). Arkansas Department of Finance and Administration. Supports: 2026 rate schedules, bracket adjustments, $2,470 standard deduction per taxpayer, and $29 personal and dependent tax credit units. Retrieved .
- 2025 AR1000F and AR1000NR Instructions. Arkansas Department of Finance and Administration. Supports: Standard deductions, taxpayer and spouse credits, Head of Household credit, separate-spouse calculations on the same return, and low-income-table limitations. Retrieved .
California
- October 2026 Tax News: 2026 Indexing. California Franchise Tax Board. Supports: Published 2026 tax rate schedules, standard deductions, and personal exemption credit amounts. Retrieved .
- Indexing, Personal Income Tax Law, 2026 Tax Year (September 3, 2026; FTB memorandum hosted by CalTax). California Franchise Tax Board. Supports: 2026 indexed brackets, deductions, exemption credits, and federal-AGI thresholds and reduction rules for exemption-credit phaseouts (page 4). Retrieved .
- 2025 Personal Income Tax Booklet. California Franchise Tax Board. Supports: Standard deductions and federal-AGI exemption-credit limitation thresholds, increments, and rounding. Retrieved .
- California Revenue and Taxation Code Section 17041. California Legislature. Supports: Continuing individual income tax rates and annual bracket indexing requirement. Retrieved .
- California Revenue and Taxation Code Section 17043. California Legislature. Supports: Additional 1 percent tax on taxable income above $1 million. Retrieved .
Colorado
- 2026 Form DR 0104EP. Colorado Department of Revenue. Supports: 2026 estimated individual income tax rate of 4.4 percent. Retrieved .
- Individual Income Tax Guide, January 2026. Colorado Department of Revenue. Supports: Federal taxable income starting point and Colorado modifications. Retrieved .
- Colorado Revised Statutes Section 39-22-104. Colorado General Assembly. Supports: Individual income tax rate of 4.4 percent for tax years beginning in 2022 and later. Retrieved .
- Tax Year 2026 Inflation Adjustments. Internal Revenue Service. Supports: 2026 federal standard deductions and ordinary income tax rate schedules used by state calculations. Retrieved .
Connecticut
- 2026 Form CT-1040ES. Connecticut Department of Revenue Services. Supports: 2026 rates, brackets, exemptions, add-backs, recapture, and personal tax credits. Retrieved .
Delaware
- Tax Rate Changes for Tax Years 2014 and Later. Delaware Division of Revenue. Supports: Current Delaware individual income-tax brackets, rates, and base-tax calculations. Retrieved .
- Delaware Code Title 30, Chapter 11, Subchapter II. Delaware General Assembly. Supports: Continuing standard deductions and $110 personal exemption credits. Retrieved .
- 2025 Delaware Individual Resident Income Tax Return. Delaware Division of Revenue. Supports: Current filing-status application of the standard deduction, personal credits, and combined-separate return procedure. Retrieved .
Florida
- Do I have to file a personal income tax return in Florida?. Florida Department of Revenue. Supports: Florida does not impose a personal income tax and has no personal income tax filing requirement. Retrieved .
Georgia
- 2026 Employer's Tax Guide. Georgia Department of Revenue. Supports: 2026 flat rate of 4.99 percent, filing-status standard deductions, and dependent deduction amount. Retrieved .
Hawaii
- Act 46, Session Laws of Hawaii 2024. Hawaii State Legislature. Supports: Enacted bracket schedules applicable to tax year 2026 and filing-status standard deductions expressly effective for tax year 2026. Retrieved .
- State Tax Information FAQs. Hawaii Department of Taxation. Supports: Official 2026 standard deductions and the continuing $1,144 personal exemption amount. Retrieved .
- 2025 Instructions for Form N-11. Hawaii Department of Taxation. Supports: Latest final-return personal exemption rules, taxpayer and spouse units, and required tax-table method below $100,000. Retrieved .
- Individual Tax Tables and Rate Schedules After December 31, 2024. Hawaii Department of Taxation. Supports: Official $50 income-band tax amounts below $100,000 and rate schedules that continue through tax year 2026. Retrieved .
Idaho
- 2025 Individual Income Tax Instructions. Idaho State Tax Commission. Supports: Official 2025 rate, filing-status zero-rate thresholds, and standard-deduction treatment. Retrieved .
- Conformity to Federal Internal Revenue Code. Idaho State Tax Commission. Supports: Idaho conformity to the Internal Revenue Code as of January 1, 2026. Retrieved .
- Tax Year 2026 Inflation Adjustments. Internal Revenue Service. Supports: 2026 federal standard deductions and ordinary income tax rate schedules used by state calculations. Retrieved .
Illinois
- FY 2026-15: 2026 Illinois Personal Exemption Allowance. Illinois Department of Revenue. Supports: 2026 personal exemption allowance of $2,925. Retrieved .
- 2026 IL-700-T Withholding Guide. Illinois Department of Revenue. Supports: 2026 individual income tax rate of 4.95 percent and exemption allowance. Retrieved .
- Illinois Income Tax Act. Illinois General Assembly. Supports: Personal exemption income limits of $250,000 for nonjoint returns and $500,000 for joint returns. Retrieved .
Indiana
- Rates, Fees and Penalties. Indiana Department of Revenue. Supports: 2026 Indiana adjusted gross income tax rate of 2.95 percent. Retrieved .
- Your Indiana Tax Return Line by Line. Indiana Department of Revenue. Supports: Basic personal exemption amounts for joint and nonjoint returns. Retrieved .
Iowa
- IDR Announces 2026 Individual Income Tax and Interest Rates. Iowa Department of Revenue. Supports: Official 2026 flat individual income-tax rate. Retrieved .
- 2026 IA 1040ES Iowa Individual Estimated Income Tax Instructions. Iowa Department of Revenue. Supports: Official 2026 estimated-tax calculation and 3.8 percent rate. Retrieved .
- 2025 IA 1040 Expanded Instructions. Iowa Department of Revenue. Supports: Federal taxable-income starting point and filing-status personal exemption credits. Retrieved .
- Tax Year 2026 Inflation Adjustments. Internal Revenue Service. Supports: 2026 federal standard deductions and ordinary income tax rate schedules used by state calculations. Retrieved .
Kansas
- Kansas Statutes Section 79-32,110. Kansas Legislature. Supports: Individual income-tax rates and brackets for tax year 2024 and later. Retrieved .
- Kansas Statutes Section 79-32,119. Kansas Legislature. Supports: Filing-status standard deductions for tax year 2024 and later. Retrieved .
- Kansas Statutes Section 79-32,121b. Kansas Legislature. Supports: Base filing-status personal exemptions and the additional $2,320 Head of Household exemption. Retrieved .
- 2025 Kansas Individual Income Tax Instructions. Kansas Department of Revenue. Supports: Return-line treatment of the additional $2,320 Head of Household exemption. Retrieved .
Kentucky
- 2025 Regular Session House Bill 1. Kentucky General Assembly. Supports: Enacted 3.5 percent individual income tax rate beginning January 1, 2026. Retrieved .
- Kentucky DOR Announces 2026 Standard Deduction. Kentucky Department of Revenue. Supports: 2026 standard deduction of $3,360. Retrieved .
- 2026 Form 740-ES Instructions. Kentucky Department of Revenue. Supports: 2026 estimated-tax worksheet and official reuse of the 2025 Family Size Tax Credit table. Retrieved .
- 2025 Form 740 Instructions. Kentucky Department of Revenue. Supports: Separate-spouse calculations on one combined return, one standard deduction for each spouse, and how the Family Size Tax Credit applies after combining the spouses' tax. Retrieved .
- TY2026 Electronic Filing Handbook Publication 1345. Kentucky Department of Revenue. Supports: Official 2026 individual income tax rate, standard deduction, and Family Size Tax Credit tables. Retrieved .
Louisiana
- Louisiana Revised Statutes 47:32. Louisiana State Legislature. Supports: Flat individual income tax rate of 3 percent. Retrieved .
- Louisiana Revised Statutes 47:294. Louisiana State Legislature. Supports: Standard deduction filing-status relationships and annual indexing beginning in 2026. Retrieved .
- Income Tax Withholding Tables, Adopted Rule May 20, 2026. Louisiana Department of Revenue. Supports: 2026 indexed standard deduction of $12,875 for one deduction unit; joint and head-of-household amount is twice the single amount under R.S. 47:294. Retrieved .
Maine
- 2026 Individual Income Tax Rates. Maine Revenue Services. Supports: 2026 rates, brackets, standard deductions, personal exemptions, and income tax surcharge. Retrieved .
- 2026 Phaseout of Itemized / Standard Deductions Worksheet. Maine Revenue Services. Supports: 2026 filing-status standard deduction phaseout formulas. Retrieved .
- 2026 Phaseout of Personal Exemption Deduction Amount Worksheet. Maine Revenue Services. Supports: 2026 filing-status personal exemption phaseout formulas. Retrieved .
Maryland
- Chapter 604, House Bill 352. Maryland General Assembly. Supports: Continuing state rate and bracket schedules enacted beginning in tax year 2025. Retrieved .
- 2025 Maryland Resident Instruction Booklet. Comptroller of Maryland. Supports: 2025 rate schedules, standard deductions, personal exemption tiers, and the two-income married couple subtraction. Retrieved .
- 2026 Maryland Payment Voucher Worksheet. Comptroller of Maryland. Supports: 2026 state rate schedules, standard deductions, and personal exemption tiers. Retrieved .
- Maryland Income Tax FAQs. Comptroller of Maryland. Supports: Current agency explanation of the two-income married couple subtraction. Retrieved .
Massachusetts
- Massachusetts Circular M Income Tax Withholding Tables at 5.0%, effective January 1, 2026. Massachusetts Department of Revenue. Supports: Official 2026 5 percent rate and surtax calculation. Retrieved .
- Massachusetts 4% Surtax on Taxable Income. Massachusetts Department of Revenue. Supports: Official 2026 surtax threshold and calculation. Retrieved .
- Massachusetts Personal Income Tax Exemptions. Massachusetts Department of Revenue. Supports: Current filing-status personal exemption amounts. Retrieved .
Michigan
- 4.25% Income Tax Rate for Individuals and Fiduciaries in 2026 Tax Year. Michigan Department of Treasury. Supports: 2026 individual income tax rate of 4.25 percent. Retrieved .
- Withholding Tax Information by Calendar Year. Michigan Department of Treasury. Supports: 2026 personal exemption amount of $5,900. Retrieved .
Minnesota
- Income Tax Rates and Brackets. Minnesota Department of Revenue. Supports: 2026 rates and filing-status bracket thresholds. Retrieved .
- Tax Year 2026 Inflation-Adjusted Amounts. Minnesota Department of Revenue. Supports: 2026 standard deductions and standard deduction limitation thresholds. Retrieved .
- Minnesota Statutes Section 290.0123. Minnesota Legislature. Supports: Standard deduction phaseout formula and 80 percent reduction limit. Retrieved .
- 2026 Schedule M1MA, Marriage Credit (Final Draft). Minnesota Department of Revenue. Supports: Official final-draft 2026 Marriage Credit eligibility thresholds, spouse-income allocation method, and maximum credit. Retrieved .
- Minnesota Statutes Section 290.0675. Minnesota Legislature. Supports: Statutory joint-versus-separate tax comparison used to determine the Marriage Credit. Retrieved .
Mississippi
- General Information. Mississippi Department of Revenue. Supports: 2026 rate of 4 percent on taxable income over $10,000 and separate computation for two-income joint filers. Retrieved .
- 2025 Individual Income Tax Instructions. Mississippi Department of Revenue. Supports: Latest official filing-status standard deductions and exemptions, including the head-of-family required-dependent amount. Retrieved .
Missouri
- Tax Year 2026 Inflation Adjustments. Internal Revenue Service. Supports: 2026 federal standard deductions and ordinary income tax rate schedules used by state calculations. Retrieved .
- 2026 Missouri Income Tax Withholding Formula. Missouri Department of Revenue. Supports: Official 2026 withholding rate schedule and filing-status standard deductions. Retrieved .
- Missouri Revised Statutes Section 143.131. Missouri General Assembly. Supports: Missouri standard deduction equals the allowable federal standard deduction. Retrieved .
- 2025 Form MO-1040 Instructions. Missouri Department of Revenue. Supports: Final-return federal income tax deduction, combined-return income allocation, and separate spouse tax calculations. Retrieved .
- Missouri Revised Statutes Section 143.031. Missouri General Assembly. Supports: Allocation of combined taxable income and separate tax calculation for each spouse. Retrieved .
Montana
- Montana Code Annotated Section 15-30-2103. Montana Legislature. Supports: Enacted 2026 ordinary-income rates and filing-status bracket thresholds. Retrieved .
- Montana Code Annotated Section 15-30-2101. Montana Legislature. Supports: Montana taxable income begins with federal taxable income. Retrieved .
- Tax Year 2026 Inflation Adjustments. Internal Revenue Service. Supports: 2026 federal standard deductions and ordinary income tax rate schedules used by state calculations. Retrieved .
Nebraska
- 2026 Form 1040N-ES Booklet. Nebraska Department of Revenue. Supports: 2026 rates, four statutory bracket thresholds, standard deductions, and personal exemption credits. Retrieved .
Nevada
- Constitution of the State of Nevada, Article 10. Nevada Legislature. Supports: Constitutional prohibition on an income tax on the wages or personal income of natural persons. Retrieved .
New Hampshire
- Repeal of NH Interest and Dividends Tax Now in Effect. New Hampshire Department of Revenue Administration. Supports: Repeal of the Interest and Dividends Tax for tax periods beginning January 1, 2025 or later. Retrieved .
New Jersey
- 2026 Instructions for Form NJ-1040-ES. New Jersey Division of Taxation. Supports: Official 2026 filing thresholds, exemptions, deductions, credits overview, and Table A and Table B rate schedules. Retrieved .
- New Jersey Income Tax Rates. New Jersey Division of Taxation. Supports: Current agency guidance allowing the rate schedules below $100,000 and requiring the filing-status schedule at $100,000 or more. Retrieved .
New Mexico
- House Bill 252, Section 5. New Mexico Legislature. Supports: Enacted rate and bracket schedules controlling tax year 2026. Retrieved .
- Personal Income Tax Information Overview. New Mexico Taxation and Revenue Department. Supports: Federal AGI starting point, federal deduction conformity, and low- and middle-income exemption limits. Retrieved .
- 2025 Personal Income Tax Packet. New Mexico Taxation and Revenue Department. Supports: 2025 low- and middle-income exemption worksheet retained without projection. Retrieved .
- Tax Year 2026 Inflation Adjustments. Internal Revenue Service. Supports: 2026 federal standard deductions and ordinary income tax rate schedules used by state calculations. Retrieved .
New York
- 2026 Instructions for Form IT-2105. New York State Department of Taxation and Finance. Supports: Official 2026 standard deductions, filing-status rate schedules, and tax-benefit-recapture worksheets. Retrieved .
- 2025 Instructions for Form IT-201. New York State Department of Taxation and Finance. Supports: Latest final-return household-credit tables and taxpayer-unit rules retained without projection. Retrieved .
North Carolina
- North Carolina General Statutes Chapter 105, Article 4. North Carolina General Assembly. Supports: 3.99 percent individual income tax rate after 2025 and filing-status standard deductions. Retrieved .
North Dakota
- 2026 Form ND-1ES. North Dakota Office of State Tax Commissioner. Supports: Official 2026 filing-status rate schedules, federal taxable-income starting point, and direction to use the latest final-return instructions for credits. Retrieved .
- Marriage Penalty Tax Credit. North Dakota Office of State Tax Commissioner. Supports: Credit eligibility and general calculation method for qualifying joint filers with income attributable to both spouses. Retrieved .
- North Dakota Century Code Section 57-38-01.28. North Dakota Legislative Assembly. Supports: Statutory marriage-penalty credit formula, eligibility thresholds, inflation adjustment, and maximum-credit rule. Retrieved .
- 2025 Form ND-1 Instructions. North Dakota Office of State Tax Commissioner. Supports: Latest final-return Marriage Penalty Credit worksheet, including the $81,036 joint-income threshold, $47,550 lesser-spouse income threshold, and $312 maximum. Retrieved .
- Tax Year 2026 Inflation Adjustments. Internal Revenue Service. Supports: 2026 federal standard deductions and ordinary income tax rate schedules used by state calculations. Retrieved .
Ohio
- Ohio Revised Code Section 5747.02. Ohio Legislature. Supports: Enacted 2026 individual income tax formula. Retrieved .
- Ohio Revised Code Section 5747.025. Ohio Legislature. Supports: 2026 personal exemption eligibility cutoff and annual indexing requirement. Retrieved .
- Ohio Revised Code Section 5747.022. Ohio Legislature. Supports: Ohio personal exemption credit. Retrieved .
- Ohio Revised Code Section 5747.05. Ohio Legislature. Supports: Ohio joint filing credit. Retrieved .
- 2025 Ohio IT 1040 Instructions. Ohio Department of Taxation. Supports: 2025 indexed personal exemption amounts. Retrieved .
Oklahoma
- Summary of 2025 Tax Legislation. Oklahoma Tax Commission. Supports: Official summary of the 2026 individual income tax rates and brackets. Retrieved .
- Enrolled House Bill 2764. Oklahoma Legislature. Supports: Enacted 2026 individual income tax rates and brackets. Retrieved .
- 2025 Form 511 Instructions. Oklahoma Tax Commission. Supports: 2025 standard deductions and personal exemptions. Retrieved .
Oregon
- Tax Year 2026 Inflation Adjustments. Internal Revenue Service. Supports: 2026 federal standard deductions and ordinary income tax rate schedules used by state calculations. Retrieved .
- 2026 Oregon Withholding Tax Formulas. Oregon Department of Revenue. Supports: 2026 ordinary rates, bracket thresholds, and personal exemption credit amount. Retrieved .
- 2026 Oregon Combined Payroll Tax Report. Oregon Department of Revenue. Supports: 2026 standard deductions for all filing statuses. Retrieved .
- 2025 Form OR-40 Instructions. Oregon Department of Revenue. Supports: Latest final-return personal exemption credit income cutoffs retained without projection. Retrieved .
- 2025 Publication OR-17. Oregon Department of Revenue. Supports: Final-return federal tax liability subtraction definition and AGI phaseout structure. Retrieved .
Pennsylvania
- 2026 Instructions for Estimating PA Personal Income Tax for Individuals. Pennsylvania Department of Revenue. Supports: 2026 personal income tax rate of 3.07 percent and separate treatment of Tax Forgiveness. Retrieved .
- Tax Forgiveness. Pennsylvania Department of Revenue. Supports: Tax Forgiveness eligibility depends on marital status, family size, eligibility income, and other facts. Retrieved .
Rhode Island
- ADV 2025-22: Inflation-Adjusted Amounts Set for Tax Year 2026. Rhode Island Division of Taxation. Supports: 2026 rates, brackets, deductions, exemptions, and phaseout limits. Retrieved .
- 2026 Form RI-1040ES. Rhode Island Division of Taxation. Supports: 2026 deduction and exemption phaseout worksheets. Retrieved .
South Carolina
- Act No. 110, H. 4216. South Carolina General Assembly. Supports: Enacted 2026 rates, brackets, SCIAD amounts, phaseouts, and rounding rule. Retrieved .
- Information about H. 4216. South Carolina Department of Revenue. Supports: Department confirmation of the 2026 rate structure, federal AGI starting point, and SCIAD. Retrieved .
- 2026 South Carolina Individual Income Tax Tables. South Carolina Department of Revenue. Supports: Department tax tables implementing the 2026 rate schedule. Retrieved .
- South Carolina Code Section 12-6-3330. South Carolina General Assembly. Supports: Two Wage Earner Credit eligibility, percentage, qualifying-income limit, and maximum credit. Retrieved .
- 2025 SC1040 Instructions. South Carolina Department of Revenue. Supports: Latest final-return Two Wage Earner Credit worksheet and nonrefundable treatment. Retrieved .
South Dakota
- Taxes for Individuals. South Dakota Department of Revenue. Supports: South Dakota does not impose a state income tax. Retrieved .
Tennessee
- Hall Income Tax. Tennessee Department of Revenue. Supports: Repeal of the Hall income tax for tax periods beginning January 1, 2021 or later. Retrieved .
Texas
- Texas Constitution, Article VIII, Section 24-a. Texas Legislative Council. Supports: Constitutional prohibition on a tax on the net incomes of individuals. Retrieved .
Utah
- Utah Code Section 59-10-104. Utah Legislature. Supports: Enacted 2026 individual income tax rate. Retrieved .
- 2025 TC-40 Instructions. Utah State Tax Commission. Supports: 2025 taxpayer tax credit and phaseout rules. Retrieved .
- Tax Year 2026 Inflation Adjustments. Internal Revenue Service. Supports: 2026 federal standard deductions and ordinary income tax rate schedules used by state calculations. Retrieved .
Vermont
- 2026 Form IN-114 Instructions. Vermont Department of Taxes. Supports: Preliminary 2026 filing-status rate schedules and published base-tax amounts. Retrieved .
- 2026 Fiscal Facts. Vermont Legislative Joint Fiscal Office. Supports: 2026 filing-status rates, bracket thresholds, and published base-tax amounts. Retrieved .
- Filing Season FAQs. Vermont Department of Taxes. Supports: 2025 filing-status standard deductions and personal exemption amount. Retrieved .
- Vermont Statutes Title 32, Section 5822. Vermont Legislature. Supports: Federal AGI minimum tax rule and annual bracket indexing requirement. Retrieved .
Virginia
- 2026 Form 760ES. Virginia Department of Taxation. Supports: Official 2026 rate schedule, personal exemption, and estimated-tax calculation. Retrieved .
- 2026 Form 760 Instructions (Early Release Draft). Virginia Department of Taxation. Supports: Official early-release 2026 Spouse Tax Adjustment worksheet, thresholds, and $259 maximum. Retrieved .
- Virginia Filing Status. Virginia Department of Taxation. Supports: Current eligibility and purpose of the Spouse Tax Adjustment. Retrieved .
- Virginia Deductions. Virginia Department of Taxation. Supports: Official 2026 filing-status standard deductions. Retrieved .
- Virginia Exemptions. Virginia Department of Taxation. Supports: Current $930 taxpayer and spouse personal exemptions. Retrieved .
- Virginia Code Section 58.1-320. Virginia General Assembly. Supports: Enacted individual income-tax rates and bracket thresholds. Retrieved .
- Virginia Code Section 58.1-324. Virginia General Assembly. Supports: Separate Virginia tax computations and spouse income allocation rules. Retrieved .
Washington
- Frequently Asked Questions About Income Tax. Washington State Department of Revenue. Supports: Washington has no broad individual income tax in tax year 2026. Retrieved .
- New Tiered Rates for Washington's Capital Gains Tax. Washington State Department of Revenue. Supports: Capital-gains rates of 7 percent and 9.9 percent beginning in tax year 2025 and for future periods. Retrieved .
- Do You Owe Capital Gains Tax?. Washington State Department of Revenue. Supports: Latest published capital-gains standard deduction of $278,000 for tax year 2025. Retrieved .
West Virginia
- 2026 Income Tax Rate Cut. West Virginia Tax Division. Supports: Official 2026 rate schedules effective retroactively January 1, 2026. Retrieved .
- 2025 Personal Income Tax Forms and Instructions. West Virginia Tax Division. Supports: Official 2025 personal exemptions and Family Tax Credit tables. Retrieved .
Wisconsin
- 2026 Form 1-ES Instructions. Wisconsin Department of Revenue. Supports: 2026 rates, brackets, standard deduction schedules, and personal exemptions. Retrieved .
- 2025 Form 1 Instructions. Wisconsin Department of Revenue. Supports: 2025 married couple credit. Retrieved .
Wyoming
- For Job Seekers. Wyoming Department of Administration and Information. Supports: Current State of Wyoming statement that Wyoming has no state income tax. Retrieved .
District of Columbia
- 2026 D-40ES Estimated Payment for Individual Income Tax. District of Columbia Office of Tax and Revenue. Supports: Official 2026 estimated-tax rate schedule and filing-status standard deductions. Retrieved .
- DC Individual and Fiduciary Income Tax Rates. District of Columbia Office of Tax and Revenue. Supports: Individual income-tax rates for tax years beginning after December 31, 2021. Retrieved .
- 2025 D-40 Individual Income Tax Return Instructions. District of Columbia Office of Tax and Revenue. Supports: Schedule S Calculation J separate spouse income, deduction allocation, tax computation, and combined result for filing separately on the same return. Retrieved .
This page indexes the sources used for the comparison calculator rather than reproducing each jurisdiction's complete tax rules. The linked government materials are the primary sources supporting the rates, brackets, and other tax provisions summarized in our data. Additional forms, instructions, laws, and agency guidance are cited on individual state pages when applicable. Read how we research tax data for more information about our collection and review process.