reference · 10 captured pairs
Real requests, real responses.
Captured from the engine, not typed by hand. Two of them are refusals, so you can see what "no" looks like before you hit it in production.
- 01 calculate tax mfj two kids
- 02 compute return from w2
- 03 compute state return vt
- 04 compute state return ca mfj
- 05 calculate business tax 1120
- 06 lookup tax parameter
- 07 verify fact
- 08 refusal needs factsrefusal
- 09 refusal no applicable rule vt 2026refusal
- 10 explain rule
01calculate tax mfj two kids
POST /v1/tools/calculate_taxjson
{
"filing": {
"filingStatus": "mfj"
},
"income": {
"wages": 120000
},
"credits": {
"qualifyingChildren": 2
},
"asOf": "2025-12-31"
}responsejson
{
"ok": true,
"target": "us.federal.net_tax",
"asOf": "2025-12-31",
"answer": "$5,746.00",
"valueCents": "574600",
"meaning": "net federal income tax",
"assumptions": [
{
"factId": "isSubjectToKiddieTax",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed not a kiddie-tax child absent contrary input (the claimant is typically the parent)"
},
{
"factId": "foreignEarnedIncome",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no foreign earned income absent contrary input"
},
{
"factId": "taxableInterest",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no taxable interest absent contrary input"
},
{
"factId": "shortTermCapitalGains",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no net short-term capital gain absent contrary input"
},
{
"factId": "longTermCapitalGains",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no capital gains or qualified dividends absent contrary input"
},
{
"factId": "netCapitalLoss",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no net capital loss absent contrary input"
},
{
"factId": "longTermCapitalLoss",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no net long-term capital loss absent contrary input"
},
{
"factId": "shortTermCapitalLoss",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no net short-term capital loss absent contrary input"
},
{
"factId": "qualifiedDividends",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no qualified dividends absent contrary input"
},
{
"factId": "ordinaryDividends",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no ordinary (non-qualified) dividends absent contrary input"
},
{
"factId": "selfEmploymentNetProfit",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no self-employment income absent contrary input"
},
{
"factId": "k1OrdinaryBusinessIncome",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no K-1 pass-through business income absent contrary input"
},
{
"factId": "taxableIraDistributions",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no IRA distributions absent contrary input"
},
{
"factId": "taxablePensionsAndAnnuities",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no pension or annuity income absent contrary input"
},
{
"factId": "pensionGrossPayments",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no simplified-method annuity absent contrary input"
},
{
"factId": "pensionCostBasis",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed zero after-tax basis (fully taxable pension) absent contrary input"
},
{
"factId": "unemploymentCompensation",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no unemployment compensation absent contrary input"
},
{
"factId": "otherOrdinaryIncome",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no other Schedule 1 income absent contrary input"
},
{
"factId": "alimonyReceivedPre2019",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no pre-2019 alimony received absent contrary input"
},
{
"factId": "hsaDistributions",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no HSA distributions absent contrary input"
},
{
"factId": "hsaQualifiedMedicalExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed distributions were not for qualified medical expenses absent contrary input (conservative: taxable)"
},
{
"factId": "scheduleENetIncome",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no non-QBI Schedule E income absent contrary input"
},
{
"factId": "rentalDepreciableBasis",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no depreciable rental property absent contrary input"
},
{
"factId": "rentalIncomeBeforeDepreciation",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no rental activity reported through the depreciation path absent contrary input"
},
{
"factId": "socialSecurityBenefits",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no social security benefits absent contrary input"
},
{
"factId": "nonpassiveScheduleELoss",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no nonpassive Schedule E losses absent contrary input"
},
{
"factId": "scheduleCNetLoss",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no self-employment loss absent contrary input"
},
{
"factId": "useFormulaMethod",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "The printed-form methods (Tax Table, EIC Table, Schedule SE rounding) are how filed returns compute"
},
{
"factId": "hsaContribution",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no HSA contributions absent contrary input"
},
{
"factId": "sepContribution",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no self-employed retirement contribution absent contrary input"
},
{
"factId": "selfEmployedHealthPremiums",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no self-employed health insurance premiums absent contrary input"
},
{
"factId": "educatorExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no educator expenses absent contrary input"
},
{
"factId": "spouseEducatorExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed the spouse is not an eligible educator absent contrary input"
},
{
"factId": "earlyWithdrawalPenaltyPaid",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no early-withdrawal penalty absent contrary input"
},
{
"factId": "alimonyPaidPre2019",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no pre-2019 alimony paid absent contrary input"
},
{
"factId": "otherAdjustments",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no Schedule 1 line-24 write-in adjustments absent contrary input"
},
{
"factId": "iraContribution",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no traditional IRA contributions absent contrary input"
},
{
"factId": "studentLoanInterest",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no student loan interest absent contrary input"
},
{
"factId": "forceItemized",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed the tax-minimizing standard-or-itemized election absent contrary input"
},
{
"factId": "isClaimedAsDependent",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed not claimable as a dependent absent contrary input"
},
{
"factId": "isAge65OrOlder",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed under 65 absent contrary input"
},
{
"factId": "isBlind",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed not blind absent contrary input"
},
{
"factId": "spouseIsAge65OrOlder",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed spouse under 65 absent contrary input"
},
{
"factId": "spouseIsBlind",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed spouse not blind absent contrary input"
},
{
"factId": "casualtyQualifiedDisasterLosses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no qualified disaster losses absent contrary input"
},
{
"factId": "stateAndLocalTaxesPaid",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no deductible state and local taxes absent contrary input"
},
{
"factId": "mortgageInterestPaid",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no home mortgage interest absent contrary input"
},
{
"factId": "charitableCashContributions",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no charitable cash contributions absent contrary input"
},
{
"factId": "noncashCharitableContributions",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no noncash charitable contributions absent contrary input"
},
{
"factId": "medicalExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no unreimbursed medical expenses absent contrary input"
},
{
"factId": "casualtyFederalDisasterLosses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no federally-declared-disaster casualty losses absent contrary input"
},
{
"factId": "investmentInterestDeduction",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no deductible investment interest absent contrary input"
},
{
"factId": "gamblingLossesItemized",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no deductible gambling losses absent contrary input"
},
{
"factId": "otherItemizedDeductions",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no Schedule A line-16 write-in deductions absent contrary input"
},
{
"factId": "qualifiedTips",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no qualified tips absent contrary input"
},
{
"factId": "qualifiedOvertimePremium",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no qualified overtime premium absent contrary input"
},
{
"factId": "carLoanInterest",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no qualified vehicle loan interest absent contrary input"
},
{
"factId": "amtIsoExerciseSpread",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no ISO exercises absent contrary input"
},
{
"factId": "amtOtherPreferences",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no other AMT preference items absent contrary input"
},
{
"factId": "dependentCareExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no dependent care expenses absent contrary input"
},
{
"factId": "aotcExpensesStudent1",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no American Opportunity credit expenses absent contrary input"
},
{
"factId": "aotcExpensesStudent2",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no second AOTC student absent contrary input"
},
{
"factId": "aotcExpensesStudent3",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no third AOTC student absent contrary input"
},
{
"factId": "llcQualifiedExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no Lifetime Learning Credit expenses absent contrary input"
},
{
"factId": "qualifiedAdoptionExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no adoption expenses absent contrary input"
},
{
"factId": "adoptionIsSpecialNeeds",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed not a special-needs adoption absent contrary input"
},
{
"factId": "isRetiredOnTotalDisability",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed not retired on total disability absent contrary input"
},
{
"factId": "otherDependents",
"value": {
"type": "int",
"value": "0"
},
"source": "default",
"rationale": "Assumed no other dependents absent contrary input"
},
{
"factId": "medicareWages",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Approximated by box 1 wages absent contrary input (Form 8959 wants box 5)"
},
{
"factId": "niitInvestmentExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no properly-allocable investment deductions absent contrary input"
},
{
"factId": "hsaDistributionPenaltyExempt",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed no penalty exception absent contrary input"
},
{
"factId": "earlyDistributionSubjectToPenalty",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no penalized early distributions absent contrary input"
},
{
"factId": "advancePTC",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no advance PTC payments absent contrary input"
},
{
"factId": "householdEmployeeCashWages",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no household employees absent contrary input"
},
{
"factId": "householdFutaTestMet",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed the FUTA quarter test not met absent contrary input"
},
{
"factId": "eitcAdditionalQualifyingChildren",
"value": {
"type": "int",
"value": "0"
},
"source": "default",
"rationale": "Assumed no EIC-only qualifying children absent contrary input (the CTC child count is the floor)"
},
{
"factId": "slcspAnnualPremium",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no Marketplace coverage absent contrary input"
}
],
"corpusMerkleRoot": "sha256:5f34e0bc2fe5d80f540b75151cc8793bca4bda4555485dfb0d313927938f1911",
"artifactHash": "sha256:b11327a7fcaf6f8bbae452480cdc281218d48b48cbcfc98e4384bb17b7c0a5e3",
"note": "Tell the user about any assumptions that may not match their situation. This is computation with citations, not tax advice."
}02compute return from w2
POST /v1/tools/compute_returnjson
{
"filing": {
"filingStatus": "single"
},
"documents": {
"taxpayerDateOfBirth": "1990-05-14",
"w2s": [
{
"box1": 68000,
"box2": 7200,
"box3": 68000,
"box5": 68000,
"box6": 986,
"box17": 2400
}
]
},
"asOf": "2025-12-31"
}responsejson
{
"ok": true,
"asOf": "2025-12-31",
"documentNotes": [
"taxpayer age at year end: 35 (from 1990-05-14)",
"W-2 #1: box 17 state income tax $2400.00 is DOCUMENTED — include in itemized.stateAndLocalTaxesPaid if itemizing; do not discard it as anomalous"
],
"lines": {
"1a_wages": "$68,000.00",
"6b_taxable_social_security": "$0.00",
"9_total_income": "$68,000.00",
"10_adjustments": "$0.00",
"11_agi": "$68,000.00",
"12e_deduction": "$15,750.00",
"15_taxable_income": "$52,250.00",
"16_tax": "$6,415.00",
"17_amt": "$0.00",
"19_ctc_odc": "$0.00",
"22_tax_after_credits": "$6,415.00",
"23_other_taxes": "$0.00",
"24_total_tax": "$6,415.00",
"25d_withholding": "$7,200.00",
"26_estimated_payments": "$0.00",
"27a_eitc": "$0.00",
"28_actc": "$0.00",
"29_aotc_refundable": "$0.00",
"32_refundable_credits": "$0.00",
"33_total_payments": "$7,200.00",
"34_refund_or_37_owed": "refund $785.00"
},
"note": "Lines 9-37 are engine-computed and whole-dollar rounded; senior/tips/overtime/QBI deductions sit between 12e and 15 (lines 13-14). Line 1a is W-2 box 1 ONLY (Form 1040); non-W-2 earned income (e.g. pre-retirement disability) is line 1h. Gross document lines (4a/5a/6a) come from your transcription. Report these numbers as-is.",
"assumptions": [
{
"factId": "isSubjectToKiddieTax",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed not a kiddie-tax child absent contrary input (the claimant is typically the parent)"
},
{
"factId": "foreignEarnedIncome",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no foreign earned income absent contrary input"
},
{
"factId": "taxableInterest",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no taxable interest absent contrary input"
},
{
"factId": "shortTermCapitalGains",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no net short-term capital gain absent contrary input"
},
{
"factId": "longTermCapitalGains",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no capital gains or qualified dividends absent contrary input"
},
{
"factId": "netCapitalLoss",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no net capital loss absent contrary input"
},
{
"factId": "longTermCapitalLoss",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no net long-term capital loss absent contrary input"
},
{
"factId": "shortTermCapitalLoss",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no net short-term capital loss absent contrary input"
},
{
"factId": "qualifiedDividends",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no qualified dividends absent contrary input"
},
{
"factId": "ordinaryDividends",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no ordinary (non-qualified) dividends absent contrary input"
},
{
"factId": "selfEmploymentNetProfit",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no self-employment income absent contrary input"
},
{
"factId": "k1OrdinaryBusinessIncome",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no K-1 pass-through business income absent contrary input"
},
{
"factId": "taxableIraDistributions",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no IRA distributions absent contrary input"
},
{
"factId": "taxablePensionsAndAnnuities",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no pension or annuity income absent contrary input"
},
{
"factId": "pensionGrossPayments",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no simplified-method annuity absent contrary input"
},
{
"factId": "pensionCostBasis",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed zero after-tax basis (fully taxable pension) absent contrary input"
},
{
"factId": "unemploymentCompensation",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no unemployment compensation absent contrary input"
},
{
"factId": "otherOrdinaryIncome",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no other Schedule 1 income absent contrary input"
},
{
"factId": "alimonyReceivedPre2019",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no pre-2019 alimony received absent contrary input"
},
{
"factId": "hsaDistributions",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no HSA distributions absent contrary input"
},
{
"factId": "hsaQualifiedMedicalExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed distributions were not for qualified medical expenses absent contrary input (conservative: taxable)"
},
{
"factId": "scheduleENetIncome",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no non-QBI Schedule E income absent contrary input"
},
{
"factId": "rentalDepreciableBasis",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no depreciable rental property absent contrary input"
},
{
"factId": "rentalIncomeBeforeDepreciation",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no rental activity reported through the depreciation path absent contrary input"
},
{
"factId": "socialSecurityBenefits",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no social security benefits absent contrary input"
},
{
"factId": "nonpassiveScheduleELoss",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no nonpassive Schedule E losses absent contrary input"
},
{
"factId": "scheduleCNetLoss",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no self-employment loss absent contrary input"
},
{
"factId": "useFormulaMethod",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "The printed-form methods (Tax Table, EIC Table, Schedule SE rounding) are how filed returns compute"
},
{
"factId": "hsaContribution",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no HSA contributions absent contrary input"
},
{
"factId": "sepContribution",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no self-employed retirement contribution absent contrary input"
},
{
"factId": "selfEmployedHealthPremiums",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no self-employed health insurance premiums absent contrary input"
},
{
"factId": "educatorExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no educator expenses absent contrary input"
},
{
"factId": "spouseEducatorExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed the spouse is not an eligible educator absent contrary input"
},
{
"factId": "earlyWithdrawalPenaltyPaid",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no early-withdrawal penalty absent contrary input"
},
{
"factId": "alimonyPaidPre2019",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no pre-2019 alimony paid absent contrary input"
},
{
"factId": "otherAdjustments",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no Schedule 1 line-24 write-in adjustments absent contrary input"
},
{
"factId": "iraContribution",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no traditional IRA contributions absent contrary input"
},
{
"factId": "studentLoanInterest",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no student loan interest absent contrary input"
},
{
"factId": "forceItemized",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed the tax-minimizing standard-or-itemized election absent contrary input"
},
{
"factId": "isClaimedAsDependent",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed not claimable as a dependent absent contrary input"
},
{
"factId": "isBlind",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed not blind absent contrary input"
},
{
"factId": "casualtyQualifiedDisasterLosses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no qualified disaster losses absent contrary input"
},
{
"factId": "stateAndLocalTaxesPaid",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no deductible state and local taxes absent contrary input"
},
{
"factId": "mortgageInterestPaid",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no home mortgage interest absent contrary input"
},
{
"factId": "charitableCashContributions",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no charitable cash contributions absent contrary input"
},
{
"factId": "noncashCharitableContributions",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no noncash charitable contributions absent contrary input"
},
{
"factId": "medicalExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no unreimbursed medical expenses absent contrary input"
},
{
"factId": "casualtyFederalDisasterLosses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no federally-declared-disaster casualty losses absent contrary input"
},
{
"factId": "investmentInterestDeduction",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no deductible investment interest absent contrary input"
},
{
"factId": "gamblingLossesItemized",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no deductible gambling losses absent contrary input"
},
{
"factId": "otherItemizedDeductions",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no Schedule A line-16 write-in deductions absent contrary input"
},
{
"factId": "qualifiedTips",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no qualified tips absent contrary input"
},
{
"factId": "qualifiedOvertimePremium",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no qualified overtime premium absent contrary input"
},
{
"factId": "carLoanInterest",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no qualified vehicle loan interest absent contrary input"
},
{
"factId": "amtIsoExerciseSpread",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no ISO exercises absent contrary input"
},
{
"factId": "amtOtherPreferences",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no other AMT preference items absent contrary input"
},
{
"factId": "dependentCareExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no dependent care expenses absent contrary input"
},
{
"factId": "aotcExpensesStudent1",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no American Opportunity credit expenses absent contrary input"
},
{
"factId": "aotcExpensesStudent2",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no second AOTC student absent contrary input"
},
{
"factId": "aotcExpensesStudent3",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no third AOTC student absent contrary input"
},
{
"factId": "llcQualifiedExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no Lifetime Learning Credit expenses absent contrary input"
},
{
"factId": "qualifiedAdoptionExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no adoption expenses absent contrary input"
},
{
"factId": "adoptionIsSpecialNeeds",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed not a special-needs adoption absent contrary input"
},
{
"factId": "isRetiredOnTotalDisability",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed not retired on total disability absent contrary input"
},
{
"factId": "qualifyingChildren",
"value": {
"type": "int",
"value": "0"
},
"source": "default",
"rationale": "Assumed no qualifying children absent contrary input"
},
{
"factId": "otherDependents",
"value": {
"type": "int",
"value": "0"
},
"source": "default",
"rationale": "Assumed no other dependents absent contrary input"
},
{
"factId": "niitInvestmentExpenses",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no properly-allocable investment deductions absent contrary input"
},
{
"factId": "hsaDistributionPenaltyExempt",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed no penalty exception absent contrary input"
},
{
"factId": "earlyDistributionSubjectToPenalty",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no penalized early distributions absent contrary input"
},
{
"factId": "advancePTC",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no advance PTC payments absent contrary input"
},
{
"factId": "householdEmployeeCashWages",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no household employees absent contrary input"
},
{
"factId": "householdFutaTestMet",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed the FUTA quarter test not met absent contrary input"
},
{
"factId": "eitcAdditionalQualifyingChildren",
"value": {
"type": "int",
"value": "0"
},
"source": "default",
"rationale": "Assumed no EIC-only qualifying children absent contrary input (the CTC child count is the floor)"
},
{
"factId": "slcspAnnualPremium",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no Marketplace coverage absent contrary input"
}
],
"corpusMerkleRoot": "sha256:5f34e0bc2fe5d80f540b75151cc8793bca4bda4555485dfb0d313927938f1911"
}03compute state return vt
POST /v1/tools/compute_state_returnjson
{
"jurisdiction": "vt",
"asOf": "2025-12-31",
"filingStatus": "single",
"federalAGI": 60000,
"stateWithholding": 1800
}responsejson
{
"ok": true,
"asOf": "2025-12-31",
"jurisdiction": "vt",
"lines": {
"1_federal_agi": "$60,000",
"IN112_3_non_vermont_obligations": "$0",
"IN112_4_bonus_depreciation_and_other_additions": "$0",
"IN112_6_total_additions": "$0",
"IN112_7_us_obligation_interest": "$0",
"IN112_8_capital_gains_exclusion": "$0",
"IN112_9_prior_year_bonus_depreciation": "$0",
"IN112_10_taxable_state_refunds": "$0",
"IN112_11_medical_expense_deduction": "$0",
"IN112_12_retirement_exclusion": "$0",
"IN112_13_military_retirement_exclusion": "$0",
"IN112_14_railroad_retirement": "$0",
"IN112_15_exempt_bond_interest": "$0",
"IN112_16c_student_loan_interest": "$0",
"IN112_18_total_subtractions": "$0",
"2_net_modifications": "$0",
"3_agi_with_modifications": "$60,000",
"4_standard_deduction": "$7,650",
"5d_total_exemptions": "1",
"5e_personal_exemptions": "$5,300",
"6_deduction_plus_exemptions": "$12,950",
"7_vt_taxable_income": "$47,050",
"8_vt_income_tax": "$1,576",
"IN119_5_24pct_of_federal_additional_taxes": "$0",
"IN119_7_additions_to_vt_tax": "$0",
"IN119_12_24pct_of_federal_credits": "$0",
"IN119_14_subtractions_from_vt_tax": "$0",
"9_net_adjustment": "$0",
"10_tax_with_adjustment": "$1,576",
"11_charitable_contributions": "$0",
"12_five_percent": "$0",
"13_charitable_credit": "$0",
"14_vt_income_tax": "$1,576",
"15_income_adjustment_pct": "100.0000%",
"16_adjusted_vt_income_tax": "$1,576",
"17_other_state_credit": "$0",
"IN119_II_1_vheip_credit": "$0",
"18_vt_tax_credits": "$0",
"19_total_credits": "$0",
"20_tax_after_credits": "$1,576",
"21_child_care_contribution": "$0",
"22_use_tax": "$0",
"23_total_vt_taxes": "$1,576",
"24e_voluntary_contributions": "$0",
"25_total_taxes_and_contributions": "$1,576",
"26a_withholding": "$1,800",
"26b_estimated_and_extension_payments": "$0",
"IN112_II_2_child_dependent_care_credit": "$0",
"IN112_II_4_child_tax_credit": "$0",
"IN112_II_7_earned_income_credit": "$0",
"IN112_II_12_veteran_credit": "$0",
"IN112_II_13_total_refundable_credits": "$0",
"26c_refundable_credits": "$0",
"26d_real_estate_withholding": "$0",
"26e_nonresident_estimated_payments": "$0",
"26f_total_payments_and_credits": "$1,800",
"27_overpayment": "$224",
"28a_credited_to_2026_estimated_tax": "$0",
"28b_credited_to_2026_property_tax": "$0",
"29_refund": "$224",
"30_tax_due": "$0",
"31_underpayment_interest_penalty": "$0",
"32_amount_due": "$0"
},
"notes": [
"VT line 5: 1 exemption(s) x $5,300 = $5,300",
"VT line 8: the 2025 Vermont Tax Table — the $100 row containing $47,050, priced at the row midpoint through the printed schedule (\"TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES\")",
"VT line 15: 100.0000% — this composer produces a FULL-YEAR RESIDENT return; a part-year resident or nonresident needs Schedule IN-113, whose line 35 percentage multiplies line 14 and whose lines 14A/14B prorate the refundable credits, and which 2026 Act 164 §§ 56-57 recast onto modified AGI retroactively for 2025 — out of scope here",
"VT line 22: use tax $0 — no untaxed purchases were reported; the form requires the filer to check the certification box if no use tax is due",
"VT line 29: refund $224",
"VT: the Renter Credit (Form RCC-146) and the Property Tax Credit (Form HS-122 / HI-144) are separate claims computed by the Department from household income, family size and county figures — they are not lines of Form IN-111 and are not composed here"
]
}04compute state return ca mfj
POST /v1/tools/compute_state_returnjson
{
"jurisdiction": "ca",
"asOf": "2025-12-31",
"filingStatus": "mfj",
"federalAGI": 150000,
"dependents": 1,
"stateWithholding": 6000
}responsejson
{
"ok": true,
"asOf": "2025-12-31",
"jurisdiction": "ca",
"lines": {
"13_federal_agi": "$150,000",
"17_ca_agi": "$150,000",
"18_ca_deduction": "$11,412",
"19_ca_taxable_income": "$138,588",
"31_tax": "$5,855",
"32_exemption_credits": "$781",
"46_renters_credit": "$0",
"48_tax_after_credits": "$5,074",
"64_total_tax": "$5,074",
"71_ca_withholding": "$6,000",
"72_estimated_payments": "$0",
"75_caleitc": "$0",
"76_yctc": "$0",
"78_total_payments": "$6,000",
"97_overpaid": "$926",
"111_amount_owed": "$0",
"115_refund": "$926"
}
}05calculate business tax 1120
POST /v1/tools/calculate_business_taxjson
{
"entityLegalForm": "corporation",
"corpTaxableIncome": 1000000,
"asOf": "2025-12-31"
}responsejson
{
"ok": true,
"target": "us.federal.corp.entity_level_income_tax",
"asOf": "2025-12-31",
"answer": "$210,000.00",
"valueCents": "21000000",
"assumptions": [
{
"factId": "filedForm2553SElection",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed no S election absent contrary input"
},
{
"factId": "corpAvgAdjustedFinancialStatementIncome",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed 3-year-average AFSI at or below the $1 billion CAMT threshold absent contrary input"
},
{
"factId": "corpIsREITorRIC",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed not a REIT/RIC absent contrary input"
},
{
"factId": "corpFiscalYearFiler",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Calendar taxable year assumed — fiscal-year and short-period returns refuse"
},
{
"factId": "corpFilesConsolidatedReturn",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed a separate (non-consolidated) return absent contrary input"
},
{
"factId": "corpFDDEI",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no foreign-derived eligible income absent contrary input"
},
{
"factId": "corpNCTI",
"value": {
"type": "money",
"value": "0"
},
"source": "default",
"rationale": "Assumed no CFC inclusion absent contrary input"
},
{
"factId": "corpBaseErosionTestMet",
"value": {
"type": "bool",
"value": false
},
"source": "default",
"rationale": "Assumed the 3% base-erosion test is not met absent contrary input (BEAT reaches only large multinationals with substantial related-party deductions)"
}
],
"corpusMerkleRoot": "sha256:5f34e0bc2fe5d80f540b75151cc8793bca4bda4555485dfb0d313927938f1911",
"artifactHash": "sha256:c1db837ab77c46714d1733df3fc7ff3313ed5ba9b6a65af90dbde2c69e0f2e7d",
"note": "Tell the user about any assumptions that may not match their situation. This is computation with citations, not tax advice."
}06lookup tax parameter
POST /v1/tools/lookup_tax_parameterjson
{
"query": "child tax credit per child 2025"
}responsejson
{
"ok": true,
"query": "child tax credit per child 2025",
"asOf": "2026-09-09",
"hits": [
{
"ruleId": "us.de.child_care_credit",
"title": "Delaware child and dependent care credit 2025 — 50% of the federal credit, not more than $3,000 and not more than the tax otherwise due; nonrefundable (Form PIT-RES line 31)",
"citation": {
"source": "30 Del. C. § 1114(a); 2025 PIT-RES Instructions p. 10 line 31 and its worksheet; printed 2025 Form PIT-RES line 31",
"section": "30 Del. C. § 1114(a); Form PIT-RES line 31",
"url": "https://delcode.delaware.gov/title30/c011/sc02/index.html",
"excerpt": "STATUTE (§ 1114(a), verbatim): '50 percent of the child and dependent care expense credit allowable for federal income tax purposes … In no event shall the allowable credit under this subsection exceed the tax otherwise due'. FORM (line 31, verbatim): 'CHILD CARE CREDIT (Enter 50% of Federal credit)'. WORKSHEET: federal Form 2441 line 11 x .50, and 'Do not enter an amount in excess of $3,000.' ENCODING: NONREFUNDABLE and capped at the tax; the composer applies the tax cap across the whole line 27a-31 block as the instructions require ('The total of all non-refundable credits (Lines 27a through 31) is limited to the amount of your Delaware tax liability on Line 26'), so this rule reports the credit earned before that block cap. On a combined separate return the credit is applied against the spouse with the LOWER taxable income — the opposite of the earned income credit, which uses the higher."
},
"effective": "[2025-01-01, 2027-01-01)",
"byFilingStatus": {},
"parameters": {
"cap": "$3,000.00"
}
},
{
"ruleId": "us.vt.child_tax_credit",
"title": "Vermont child tax credit 2025 — $1,000 per qualifying child six or younger at year end, reduced $20 per $1,000 or fraction of federal AGI over $125,000 regardless of filing status; refundable (Schedule IN-112 Part II line 4)",
"citation": {
"source": "32 V.S.A. § 5830f(a)-(b) as amended by 2025 Act 71 § 1 (age five to six, eff. January 1, 2025); 2025 Schedule IN-112 Part II lines 3-4 and its instructions p. 4 'CHILD TAX CREDIT TABLE'",
"section": "32 V.S.A. § 5830f; Schedule IN-112 line 4",
"url": "https://legislature.vermont.gov/statutes/section/32/151/05830f",
"excerpt": "STATUTE (§ 5830f(a), verbatim): 'The total credit per taxable year shall be in the amount of $1,000.00 per qualifying child, as defined under 26 U.S.C. § 152(c) but notwithstanding the taxpayer identification number requirements under 26 U.S.C. § 24(e) and (h)(7), who is six years of age or younger as of the close of the calendar year in which the taxable year of the taxpayer begins.' (b): 'the amount of the credit per child under this section shall be reduced, but not below zero, by $20.00 for each $1,000.00, or fraction thereof, by which the individual's adjusted gross income exceeds $125,000.00, irrespective of the individual's filing status. For purposes of this subsection, spouses filing jointly shall be considered an individual.' INSTRUCTIONS (verbatim): 'Line 3 Enter the number of qualifying children ... Qualifying children are those born between 2019 and 2025. Line 4 Child Tax Credit. Multiply Line 3 by $1,000 or if your AGI is greater than $125,000, use the table to find the credit amount per qualifying child to use on Line 4.' TABLE (verbatim, 'At Least / But Not More Than / Child Tax Credit Is'): '0 / 125,000 / 1,000; 125,001 / 126,000 / 980; 126,001 / 127,000 / 960; ... 137,001 / 138,000 / 740; ... 150,001 / 151,000 / 480; ... 173,001 / 174,000 / 20; 174,001 / - / 0'. ENCODING: per child = $1,000 less $20 x the number of $1,000 units OR FRACTION by which AGI exceeds $125,000 (ceil), floored at zero — this reproduces every printed row (AGI 125,001 -> 1 unit -> $980; 174,001 -> 50 units -> $0) — times the count of qualifying children six or younger. Refundable through Form IN-111 line 26c; the statute's $20 step and the printed table are whole dollars, so no rounding arises."
},
"effective": "[2025-01-01, 2027-01-01)",
"byFilingStatus": {},
"parameters": {
"perChild": "$1,000.00",
"phaseoutStart": "$125,000.00",
"reductionPerStep": "$20.00",
"stepCents": "$1,000.00"
}
},
{
"ruleId": "us.vt.parameters",
"title": "Vermont Form IN-111 2025 — composition conventions, printed line structure, filing-status routing, out-of-scope schedules, and legislative currency",
"citation": {
"source": "2025 Form IN-111 (Rev. 10/25); 2025 Form IN-111 Instructions; Schedules IN-112, IN-113, IN-117, IN-119, IN-153, RCC-146, HS-122; 32 V.S.A. chapter 151; 2025 Act 71 (S.51); 2026 Act 164 (H.933); Department of Taxes 2025 and 2026 Legislative Highlights",
"section": "Form IN-111 lines 1-32",
"url": "https://tax.vermont.gov/sites/tax/files/documents/IN-111-2025.pdf",
"excerpt": "STRUCTURE (printed 2025 Form IN-111, verbatim captions): '1. Federal Adjusted Gross Income (federal Form 1040, Line 11a); 2. Net Modifications to Federal AGI (Schedule IN-112, Part I, Line 19); 3. Federal AGI with Modifications (ADD Lines 1 and 2); 4. 2025 Vermont Standard Deduction from filing status section above; 5a-5e Personal Exemptions ... 5e. MULTIPLY Line 5d by $5,300; 6. ADD Lines 4 and 5e; 7. Vermont Taxable Income (SUBTRACT Line 6 from Line 3. If less than zero, enter -0-); 8. Vermont Income Tax from tax table or tax rate schedule (If Line 1 is greater than $150,000, see instructions); 9. Net Adjustment to Vermont Tax (Schedule IN-119, Part I, Line 15); 10. Vermont Income Tax with Adjustment (ADD Lines 8 and 9. If less than zero, enter -0-); 11. Tax-Deductible Charitable Contribution; 12. Multiply Line 11 by 5% (0.05); 13. Charitable Contribution Deduction (Enter the lesser of Line 12 or $1,000); 14. Vermont Income Tax (Line 10 MINUS Line 13. If less than zero, enter -0-); 15. Income Adjustment (Schedule IN-113, Line 35, or 100.0000%); 16. Adjusted Vermont Income Tax (MULTIPLY Line 14 by Line 15); 17. Other State Credit (Schedule IN-117, Line 21); 18. Vermont Tax Credits (Schedule IN-119, Part II); 19. Total Vermont Credits (Add Lines 17 and 18); 20. Vermont Income Tax after credits (SUBTRACT Line 19 from Line 16. If Line 19 is greater than Line 16, enter -0-); 21. Child Care Contributions for Self-Employed individuals; 22. Use Tax; 23. Total Vermont Taxes (ADD Lines 20 through 22); 24a-24e Voluntary Contributions; 25. Total of Vermont Taxes and Voluntary Contributions (ADD Lines 23 and 24e); 26a. 2025 Vermont Tax Withheld from W-2, 1099; 26b. 2025 Estimated Tax payments, amount carried forward; 26c. Refundable Credits (Schedule IN-112, Part II: Full-Year Residents-Line 13); 26d. 2025 Vermont Real Estate Withholding; 26e. 2025 Nonresident Estimated Tax payments; 26f. Total Payments and Credits (ADD Lines 26a through 26e); 27. Overpayment. If Line 25 is less than Line 26f, SUBTRACT Line 25 from Line 26f; 28a. Refund to be credited to 2026 Estimated Tax Payment; 28b. Refund to be credited to 2026 Property Tax Bill; 29. REFUND AMOUNT (SUBTRACT Lines 28a and 28b from Line 27); 30. If Line 25 is more than Line 26f, subtract Line 26f from Line 25; 31. Interest and Penalty on Underpayment of Estimated Tax (Worksheet IN-152 or IN-152A); 32. AMOUNT DUE (ADD Lines 30 & 31).' SCHEDULE IN-112 PART I (verbatim): additions '3. Income from Non-Vermont State and Local Obligations; 4. Bonus Depreciation Allowed under federal law; 6. Total Additions (ADD Line 3 and Line 4)'; subtractions '7. Interest Income from U.S. Obligations; 8. Capital Gains Exclusion (Schedule IN-153, Line 21); 9. Adjustment for Prior Years' Bonus Depreciation; 10. Taxable Refunds of State and Local Income Taxes; 11. Medical Expense Deduction; 12. Retirement Benefits Exempt from Taxation; 13. Military retirement and Survivor Benefit exempt from Taxation; 14. Railroad Retirement income; 15. Bond/note interest income from [Vermont Student Assistance Corporation, Build America, Vermont Telecommunications Authority, Vermont Public Power Supply Authority]; 16c. [student loan interest]; 18. Total Subtractions (ADD Lines 7 through 15 and Line 16c); 19. SUBTRACT Line 18 from Line 6. Enter on Form IN-111, Line 2.' PART II refundable credits: '2. Vermont Child and Dependent Care Credit; 4. Child Tax Credit; 7. Vermont Earned Income Tax Credit; 12. [Veteran Tax Credit]; 13. Total Vermont Refundable Tax Credits (ADD Lines 2, 4, 7, and 12). Full-Year Residents: Enter this amount on Form IN-111, Line 26c.' MEDICAL DEDUCTION WORKSHEET (IN-112 Instructions, verbatim): '1a. Medical and Dental Expense from federal Form 1040, Schedule A, Line 4. 1b. Non-allowable expenses included in Line 1a [recurring monthly payments or entrance fees to a retirement community]. 1c. Total. Line 1a minus Line 1b. 2. Amount from Vermont Form IN-111, Line 6. 3. Subtract Line 2 from Line 1c. Enter here and on Schedule IN-112, Part I, Line 11. If amount on Line 3 is negative, STOP.' — § 5811(21)(C)(iv). FILING STATUS: the printed statuses are Single; Married/CU Filing Jointly; Married/CU Filing Separately; Head of Household; Qualifying Widow(er). A qualifying widow(er) takes the joint standard deduction ($15,300), the joint rate column (Schedule Y-1 and the table footnote), the non-joint retirement thresholds (§ 5830e lists 'surviving spouse' with single), the non-joint student loan limit ('filing jointly' means the joint status), NO spouse exemption (line 5b), and is one person for the additional deduction boxes. Civil union partners file as married (§ 5812). 2025 Act 27 § E.111.2 amended § 5861(c) so that spouses 'shall file a joint Vermont personal income tax return for any taxable year for which the spouses file ... a joint federal income tax return', so the Vermont status mirrors the federal one (the booklet allows a recomputed separate return only for civil unions and for a couple where only one spouse has Vermont nexus). OUT OF SCOPE, named: Schedule IN-113 (part-year and nonresident income adjustment — line 15 is 100% for a full-year resident); the Renter Credit (Form RCC-146, a separate claim computed from household income, family size and county fair market rent, paid outside Form IN-111); the Property Tax Credit (Form HS-122 / HI-144, chapter 154); Schedule IN-119 Part II business credits other than the 24% items (charitable housing, mobile home, research and development, affordable housing, historic rehabilitation, facade, code improvements — transcribed as an input; the VHEIP credit on line 1 is us.vt.vheip_credit); nonresident real estate withholding and Schedule K-1VT payments (inputs); IN-152 underpayment interest (input); bonus depreciation and QSBS modifications (inputs on the generic additions and subtractions). LEGISLATIVE CURRENCY: 2025 Act 71 (S.51, signed June 25, 2025), retroactive to tax years from January 1, 2025 — § 1 child tax credit age five to six; § 2 childless EITC 38% to 100%; § 3 every retirement-exclusion AGI threshold up $5,000 and the military retirement/survivor exclusion at $125,000-$175,000 for every status, electable alongside one other; §§ 4-5 the $250 veteran credit. 2026 Act 164 (H.933, June 18, 2026): § 55 amends § 5811(21)(B) to add subtractions for R&E amortization and decouples from IRC § 168(n) (bonus depreciation on qualified production property) — effective retroactively January 1, 2026 and applying to taxable years from January 1, 2025 under the act's § (8); § 55a requires an addback of the federal qualified small business stock exclusion for taxable years beginning on and after January 1, 2026; §§ 56-57 recast the § 5822(e) apportionment for part-year and nonresident filers; §§ 60-61 link Vermont income tax to federal law as of December 31, 2025, applying to taxable years from January 1, 2025. NONE of these touches the 2025 rates, brackets, deduction, exemption, or credit amounts. For the retroactive TY2025 items the Department issued the 2025 Vermont Income Tax Form Instructions Federal Conformity Supplement (Rev. 6/26), which routes the IRC § 168(n) and large-business § 174A addbacks and subtractions through Schedule IN-112 lines 4 and 9 — the generic additions and subtractions inputs here. The 2026 Highlights also record 2026 Act 169 (H.949) §§ 8-9, which raise the RENTER credit to 12.5% of fair market rent and $3,250 for claim year 2027 only (outside Form IN-111), and § 10, which raises the property tax credit's $47,000 tiers to $50,000 from claim year 2028. Every dollar amount in §§ 5811(21)(C) and 5822(a) is indexed annually by the Commissioner; the 2026 Form IN-111, rate schedule and table publish ~December 2026, so the 2025 rate and deduction rules end 2026-01-01. TY2026 is partly published: the 2026 Form IN-114 Instructions print '2026 Preliminary Vermont Tax Rates' for all four statuses (us.vt.income_tax version 2) and GB-1210-2026 prints the $5,400 withholding allowance that is the personal exemption (us.vt.personal_exemption version 2); the 2026 standard deduction is not printed anywhere (the withholding offsets imply $7,850 single and $15,700 joint, with no head-of-household figure), so us.vt.standard_deduction ends 2026-01-01 and a TY2026 return refuses at line 4 until the 2026 Form IN-111 publishes (~December 2026)."
},
"effective": "[2025-01-01, 2027-01-01)",
"byFilingStatus": {},
"parameters": {
"standardDeductionSingle": "$7,650.00",
"standardDeductionJoint": "$15,300.00",
"standardDeductionHoh": "$11,450.00",
"additionalDeductionPerBox": "$1,250.00",
"personalExemption": "$5,300.00",
"minimumTaxAgiThreshold": "$150,000.00",
"tableTop": "$75,000.00",
"charitableCreditMax": "$1,000.00",
"childTaxCreditPerChild": "$1,000.00",
"veteranCredit": "$250.00",
"capitalGainsFlat": "$5,000.00",
"capitalGainsCap": "$350,000.00"
}
},
{
"ruleId": "us.ct.eitc",
"title": "Connecticut earned income tax credit — 40% of the federal EIC (prorated by separate ÷ joint federal AGI when a joint federal filer must file separately for Connecticut) plus a flat $250 with at least one qualifying child (PA 25-168); refundable (Form CT-1040 line 20a / Schedule CT-EITC)",
"citation": {
"source": "Conn. Gen. Stat. § 12-704e as amended by 2025 Conn. Acts 25-168, § 371 (the $250 increase, tax years beginning on or after January 1, 2025); 2025 Schedule CT-EITC lines 1-16 and its instructions pp. 16-17; OLR 2025-R-0093 'Acts Affecting Taxes' p. 6",
"section": "§ 12-704e(a)-(c); PA 25-168 § 371; Schedule CT-EITC",
"url": "https://portal.ct.gov/-/media/drs/forms/2025/income/schedule-ct-eitc_1225.pdf",
"excerpt": "STATUTE (§ 12-704e(a), verbatim): 'a credit … in an amount equal to the applicable percentage of the earned income credit claimed and allowed for the same taxable year under Section 32 of the Internal Revenue Code … \"applicable percentage\" means … (3) forty per cent for taxable years commencing on or after January 1, 2023.' (b): 'If the amount of the credit … exceeds the taxpayer's liability … the Commissioner … shall refund the amount of such excess, without interest.' (c): a joint federal filer required to file separately for Connecticut receives the credit 'multiplied by a fraction, the numerator of which is such individual's federal adjusted gross income … and the denominator of which is the federal adjusted gross income reported on the joint return'. PA 25-168 § 371 (OLR, verbatim): 'increases the credit's amount by $250 for eligible taxpayers with at least one qualifying child for federal income tax purposes … applicable to tax years beginning on or after January 1, 2025.' SCHEDULE CT-EITC (printed): 1 claimed the 2025 federal EIC (else stop); 2 investment income over $11,950 → stop (the federal § 32(i) limit); 4-5 qualifying children listed; 8 federal EIC (1040 line 27a); 9 rate '40% (.40)'; 10 = 8 × 9; 11-14 the MFS-for-Connecticut proration ('Divide Line 12 by Line 13. If Line 12 is equal to or greater than Line 13, enter 1.0000' — four decimals); 15 = 10 × 14; 15a 'If you list a qualifying child on Line 5, enter $250. Otherwise, enter $0'; 16 = 10 + 15a, or 15 + 15a → Form CT-1040 line 20a (Part 3 payments — REFUNDABLE). The $250 is NOT prorated and does not vary with the number of children. Full-year residents only (part-year/nonresidents 'do not qualify … and must file Form CT-1040NR/PY'); valid SSNs required by the due date (no amended claim after obtaining one). Whole dollars. TY2026: 40% + $250 continue (no 2026 act changed § 12-704e). [Inputs: ctFederalEic, ctEitcQualifyingChild, ctEitcSeparateFagi and ctEitcJointFagi (both 0 = no proration).]"
},
"effective": "[2025-01-01, 2027-01-01)",
"byFilingStatus": {},
"parameters": {
"childAddOn": "$250.00",
"investmentIncomeLimit2025": "$11,950.00"
}
},
{
"ruleId": "us.federal.actc",
"title": "Additional child tax credit — refundable (simplified: 3+-child SS-tax alternative not modeled)",
"citation": {
"source": "26 U.S.C. § 24(d), (h)(5); Rev. Proc. 2024-40 § 2.05 / Rev. Proc. 2025-32 § 4.05",
"section": "§ 24(d)(1); § 24(h)(5)",
"url": "https://www.law.cornell.edu/uscode/text/26/24",
"excerpt": "The credit is refundable up to $1,700 per qualifying child (2025 and 2026, as adjusted), limited to 15 percent of so much of earned income as exceeds $2,500, and to the portion of the credit not used against tax. [The § 24(d)(1)(B)(ii) alternative for taxpayers with 3+ children (social security taxes minus EIC) is NOT modeled — it can only increase the refund at very low earned income; disclosed. Earned income approximated as wages.]"
},
"effective": "[2025-01-01, open)",
"byFilingStatus": {},
"parameters": {
"refundableCapPerChild": "$1,700.00",
"earnedIncomeFloor": "$2,500.00"
}
}
],
"corpusMerkleRoot": "sha256:5f34e0bc2fe5d80f540b75151cc8793bca4bda4555485dfb0d313927938f1911"
}07verify fact
POST /v1/tools/verify_factjson
{
"query": "standard deduction married filing jointly 2025",
"claimedAmount": 30000
}responsejson
{
"ok": true,
"verdict": "refuted",
"claimed": "$30,000.00",
"message": "no corpus value near this query equals the claim — the actual values are listed below",
"nearbyValues": [
{
"rule": "us.me.standard_deduction",
"field": "single",
"value": "$15,700.00"
},
{
"rule": "us.vt.parameters",
"field": "standardDeductionSingle",
"value": "$7,650.00"
},
{
"rule": "us.vt.parameters",
"field": "standardDeductionJoint",
"value": "$15,300.00"
},
{
"rule": "us.vt.parameters",
"field": "standardDeductionHoh",
"value": "$11,450.00"
},
{
"rule": "us.vt.parameters",
"field": "additionalDeductionPerBox",
"value": "$1,250.00"
},
{
"rule": "us.vt.parameters",
"field": "personalExemption",
"value": "$5,300.00"
},
{
"rule": "us.vt.parameters",
"field": "minimumTaxAgiThreshold",
"value": "$150,000.00"
},
{
"rule": "us.vt.parameters",
"field": "tableTop",
"value": "$75,000.00"
}
],
"citation": {
"source": "36 M.R.S. § 5124-C(1-C) as enacted by P.L. 2025, c. 650, Pt. K, § 14 ('$15,700' basic amount for tax years beginning in 2026; HOH × 1.5; joint × 2; plus the Code § 63(c)(3) additional amounts); MRS 'State of Maine 2026 Individual Income Tax Rates' (Revised May 20, 2026); 2026 Form 1040ES-ME 'Standard Deduction for 2026'",
"section": "§ 5124-C(1-C); Form 1040ME line 17",
"url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
"excerpt": "MRS 2026 RATES (verbatim): 'Standard Deduction: Single - $15,700; Married Filing Jointly - $31,400; Head of Household - $23,550; Married Filing Separately - $15,700. Additional Amount for Age or Blindness: $1,650 if married (whether filing jointly or separately) or a qualified surviving spouse. The additional amount is $3,300 if one spouse is 65 or over and blind, $3,300* if both spouses are 65 or over, $6,600* if both spouses are 65 or over and blind, etc. *If married filing separately, these amounts apply only if you can claim an exemption for your spouse. $2,050 if unmarried (single or head of household). The additional amount is $4,100 if the individual is both 65 or over and blind.' 2026 FORM 1040ES-ME (verbatim): 'Standard Deduction for 2026: Single $15,700; Head of Household $23,550; Married Filing Separately $15,700; Married Filing Jointly or Qualifying Surviving Spouse $31,400. Additional Standard Deduction for Age and/or Blindness: Married (whether filing jointly or separately) or a qualified widow(er): the additional standard deduction is $1,650 if one spouse is age 65 or over OR blind; $3,300 if one spouse is 65 or over AND blind; $3,300 if both spouses are 65 or over OR blind; $6,600 if both spouses are 65 or over AND blind, etc.' STATUTE (§ 5124-C(1-C) as enacted by c. 650, Pt. K, § 14, verbatim): 'For tax years beginning on or after January 1, 2026 and before January 1, 2027 … basic standard deduction is: (1) For single individuals and married persons filing separate returns, $15,700; (2) … heads of households, the amount allowed under subparagraph (1) multiplied by 1.5; and (3) … married joint returns or surviving spouses, the amount … multiplied by 2' plus the § 63(c)(3) additional amounts; (1-D) makes 2027 and later 'equal to the federal standard deduction'. A filer claimable as a dependent gets the same chart amount (no § 63(c)(5) limitation is incorporated)."
},
"asOf": "2026-09-09",
"corpusMerkleRoot": "sha256:5f34e0bc2fe5d80f540b75151cc8793bca4bda4555485dfb0d313927938f1911"
}08refusal needs facts
POST /v1/tools/calculate_taxjson
{
"income": {
"wages": 50000
},
"asOf": "2025-12-31"
}response (composer refusal)json
{
"ok": false,
"error": {
"code": "NEEDS_FACTS",
"message": "cannot evaluate: missing fact(s): filingStatus",
"data": {
"missing": [
{
"factId": "filingStatus",
"type": "enum",
"enumValues": [
"single",
"mfj",
"mfs",
"hoh",
"qss"
],
"description": "Filing status (26 U.S.C. § 1, § 2). One of: single, mfj, mfs, hoh, qss."
}
]
}
}
}09refusal no applicable rule vt 2026
POST /v1/tools/compute_state_returnjson
{
"jurisdiction": "vt",
"asOf": "2026-12-31",
"filingStatus": "single",
"federalAGI": 60000
}response (composer refusal)json
{
"ok": false,
"error": {
"code": "ERROR",
"message": "The Vermont standard deduction for this tax year is not published (us.vt.standard_deduction has no applicable rule as of this date) — Form IN-111 line 4 cannot be composed. The 2026 Form IN-111 publishes around December 2026; re-run then"
}
}10explain rule
POST /v1/tools/explain_rulejson
{
"ruleId": "us.vt.income_tax"
}responsejson
{
"ok": true,
"versions": [
{
"id": "us.vt.income_tax",
"version": 1,
"title": "Vermont income tax 2025 — Form IN-111 line 8: the Tax Table below $75,000 ($100-row midpoint through the printed rate schedule), the rate schedule with its printed VT Base Tax anchors at $75,000 or more (3.35% / 6.60% / 7.60% / 8.75%), and the 3%-of-federal-AGI minimum when federal AGI exceeds $150,000",
"citation": {
"source": "32 V.S.A. § 5822(a) (rates and the (a)(6) minimum), § 5822(b)(2) (annual inflation adjustment by the Commissioner); 2025 Vermont Tax Rate Schedules (TaxRateSched-2025.pdf); 2025 Vermont Tax Tables (VermontTaxTables-2025.pdf, 5 pages, 750 rows); 2025 Form IN-111 Instructions p. 6, line 8",
"section": "32 V.S.A. § 5822(a); Form IN-111 line 8",
"url": "https://tax.vermont.gov/sites/tax/files/documents/TaxRateSched-2025.pdf",
"excerpt": "2025 VERMONT TAX RATE SCHEDULES (verbatim): 'Single Individuals, Schedule X — If VT Taxable Income is Over / But Not Over / VT Base Tax is / Plus / of the amount over: 0 / 49,400 / 0.00 / 3.35% / 0; 49,400 / 75,000 / 1,655.00 / 6.60% / 49,400; TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES; 75,000 / 119,700 / 3,345.00 / 6.60% / 75,000; 119,700 / 249,700 / 6,295.00 / 7.60% / 119,700; 249,700 / - / 16,175.00 / 8.75% / 249,700.' 'Married Filing Jointly, Schedule Y-1 — Use if your filing status is: Married Filing Jointly; Qualifying Widow(er); or Civil Union Filing Jointly: 0 / 75,000 / 0.00 / 3.35% / 0; 75,000 / 82,500 / 2,513.00 / 3.35% / 75,000; 82,500 / 199,450 / 2,764.00 / 6.60% / 82,500; 199,450 / 304,000 / 10,482.00 / 7.60% / 199,450; 304,000 / - / 18,428.00 / 8.75% / 304,000.' 'Married Filing Separately, Schedule Y-2: 0 / 41,250 / 0.00 / 3.35%; 41,250 / 75,000 / 1,382.00 / 6.60% / 41,250; 75,000 / 99,725 / 3,609.00 / 6.60% / 75,000; 99,725 / 152,000 / 5,241.00 / 7.60% / 99,725; 152,000 / - / 9,214.00 / 8.75% / 152,000.' 'Heads of Household, Schedule Z: 0 / 66,200 / 0.00 / 3.35%; 66,200 / 75,000 / 2,218.00 / 6.60% / 66,200; 75,000 / 171,000 / 2,799.00 / 6.60% / 75,000; 171,000 / 276,850 / 9,135.00 / 7.60% / 171,000; 276,850 / - / 17,179.00 / 8.75% / 276,850.' WORKED EXAMPLE (verbatim): 'Vermont Taxable Income is $85,000 (Form IN-111, Line 7). Filing Status is Married Filing Jointly. Use Schedule Y-1. Base Tax is $2,764. Subtract $82,500 from $85,000. Multiply the result ($2,500) by 6.6%. Add this amount ($165) to Base Tax ($2,764) for Vermont Tax of $2,929.' FOOTNOTE (verbatim): 'For Adjusted Gross Incomes (IN-111, Line 1) exceeding $150,000, Line 8 is the greater of 1) 3% of Adjusted Gross Income less interest from U.S. obligations, or 2) Tax Rate Schedule calculation.' BOOKLET LINE 8 (p. 6, verbatim): 'Taxpayers who have a federal Adjusted Gross Income (AGI) greater than $150,000 must pay a minimum Vermont tax of 3% of federal AGI. If your federal AGI, Line 1, is greater than $150,000, enter the amount that is higher: 1) 3% of your federal AGI less interest from U.S. obligations, or 2) tax calculated on Vermont Taxable Income, Line 7, using the applicable tax rate schedule. If your federal AGI, Line 1, is less than or equal to $150,000, calculate your Vermont tax on Vermont Taxable Income, Line 7, using the applicable tax table or rate schedule.' READ LITERALLY: the over-$150,000 branch names only the RATE SCHEDULE, and the schedule page's footnote likewise says 'Tax Rate Schedule calculation', so for a filer with federal AGI over $150,000 the tax is the greater of the 3% floor and the schedule at the exact taxable income even below $75,000 — the Tax Table (which differs from the schedule by up to $4 in that range) is used only at or below $150,000 of AGI. STATUTE (§ 5822(a)(6), verbatim): 'If the federal adjusted gross income of the taxpayer exceeds $150,000.00, then the tax calculated under this subsection shall be the greater of the tax calculated under subdivisions (1)-(5) of this subsection or three percent of the taxpayer's federal adjusted gross income.' — the statute says 3% of federal AGI; the booklet and schedule footnote subtract U.S. obligation interest first. The booklet governs the filed return and is encoded (vtUsObligationInterest). TAX TABLE: 750 rows of $100 from $0 to $75,000 in four columns (Single; Married filing jointly*; Married filing separately**; Head of household), footnoted '* This column also applies to qualifying widow(er) and civil union filing jointly status' and '** This column also applies to civil union filing separately status'. CONVENTION, proved on all 3,000 cells: the schedule with its PRINTED whole-dollar anchors evaluated at the row midpoint, rounded half-up (2,996 cells); the first row 0-100 prints 0 in every column where the arithmetic gives 2 (4 cells). At the 154 cells where the printed anchor and the exact cumulative schedule give different dollars, the table follows the printed anchor at all 154. ANCHORS: every printed 'VT Base Tax' is the half-up rounding of the exact cumulative tax at the threshold — GB-1210-2025's annual withholding table prints the unrounded values 1,654.90 / 6,294.70 / 16,174.70 (single) and 2,763.75 / 10,482.45 / 18,428.25 (married), and 41,250 x 3.35% = 1,381.875 -> 1,382, 66,200 x 3.35% = 2,217.70 -> 2,218. SPLIT-ROW ARTIFACT, encoded as printed: at exactly $75,000 a married-filing-separately filer is in the row 'over 41,250 but not over 75,000' (1,382 + 6.6% x 33,750 = 3,609.50 -> $3,610) while one dollar more is in the row 'over 75,000' whose printed base is $3,609 (exact 3,609.375 rounded), so the literal schedule steps down $1 between $75,000.00 and $75,000.01; the single, joint and head-of-household split rows are continuous (3,344.60 -> 3,345; 2,512.50 -> 2,513; 2,798.80 -> 2,799). ROUNDING: whole dollars, one half-up rounding per printed box. INDEXATION: § 5822(b)(2) directs the Commissioner to adjust the bracket amounts annually by the CPI-U; the codified § 5822(a) still prints the base amounts ($38,700 / $93,700 / $195,450 single) and always will, so the operative thresholds exist only in the Department's published schedules. TY2026: the Department has not published the 2026 IN-111 rate schedule or table (both ~December 2026); GB-1210-2026's annual withholding tables imply single brackets of $50,750 / $122,850 / $256,300 and joint $84,700 / $204,750 / $312,050 (the printed thresholds less the printed offsets of half and three-quarters of the standard deduction, a construction that reproduces every 2025 threshold exactly), and the 2026 Form IN-114 Instructions print '2026 Preliminary Vermont Tax Rates' for all four statuses, encoded as version 2 of this rule; this version ends 2026-01-01 because the Tax Table it applies is the 2025 table."
},
"effectiveFrom": "2025-01-01",
"effectiveTo": "2026-01-01",
"parameters": {
"rate1Bps": {
"value": "335",
"type": "int"
},
"rate2Bps": {
"value": "660",
"type": "int"
},
"rate3Bps": {
"value": "760",
"type": "int"
},
"rate4Bps": {
"value": "875",
"type": "int"
},
"tableTop": {
"value": "7500000",
"type": "money"
},
"singleBracket1": {
"value": "4940000",
"type": "money"
},
"singleBracket2": {
"value": "11970000",
"type": "money"
},
"singleBracket3": {
"value": "24970000",
"type": "money"
},
"jointBracket1": {
"value": "8250000",
"type": "money"
},
"jointBracket2": {
"value": "19945000",
"type": "money"
},
"jointBracket3": {
"value": "30400000",
"type": "money"
},
"mfsBracket1": {
"value": "4125000",
"type": "money"
},
"mfsBracket2": {
"value": "9972500",
"type": "money"
},
"mfsBracket3": {
"value": "15200000",
"type": "money"
},
"hohBracket1": {
"value": "6620000",
"type": "money"
},
"hohBracket2": {
"value": "17100000",
"type": "money"
},
"hohBracket3": {
"value": "27685000",
"type": "money"
},
"minimumTaxAgiThreshold": {
"value": "15000000",
"type": "money"
},
"minimumTaxRateBps": {
"value": "300",
"type": "int"
}
},
"hash": "sha256:3ec857ed314df5962cb4688ba98f41297425ceb68f5bbf0369a866427e208491"
},
{
"id": "us.vt.income_tax",
"version": 2,
"title": "Vermont income tax TY2026 (preliminary) — the same 3.35% / 6.60% / 7.60% / 8.75% rates on the Commissioner's indexed brackets: $50,750 / $122,850 / $256,300 single, $84,700 / $204,750 / $312,050 joint and qualifying widow(er), $42,350 / $102,375 / $156,025 married filing separately, $68,000 / $175,500 / $284,150 head of household; schedule only, and the 3%-of-AGI minimum above $150,000",
"citation": {
"source": "2026 Form IN-114 Instructions (IN-114-Instr-2026.pdf, Rev. 10/25) p. 2, '2026 Preliminary Vermont Tax Rates'; corroborated by the 2026 Income Tax Withholding Instructions (GB-1210-2026) annual payroll tables; 32 V.S.A. § 5822(a), (b)(2)",
"section": "32 V.S.A. § 5822(a); 2026 Form IN-114 Instructions p. 2",
"url": "https://tax.vermont.gov/sites/tax/files/documents/IN-114-Instr-2026.pdf",
"excerpt": "2026 PRELIMINARY VERMONT TAX RATES (verbatim): 'Single Individuals, Schedule X — 0 / 50,750 / 0.00 / 3.35% / 0; 50,750 / 122,850 / 1,700.00 / 6.60% / 50,750; 122,850 / 256,300 / 6,459.00 / 7.60% / 122,850; 256,300 / - / 16,601.00 / 8.75% / 256,300.' 'Married Filing Jointly, Schedule Y-1 — Use if your filing status is: Married Filing Jointly; Qualifying Widow(er) or Civil Union Filing Jointly — 0 / 84,700 / 0.00 / 3.35% / 0; 84,700 / 204,750 / 2,837.00 / 6.60% / 84,700; 204,750 / 312,050 / 10,761.00 / 7.60% / 204,750; 312,050 / - / 18,916.00 / 8.75% / 312,050.' 'Married Filing Separately, Schedule Y-2 — 0 / 42,350 / 0.00 / 3.35%; 42,350 / 102,375 / 1,419.00 / 6.60% / 42,350; 102,375 / 156,025 / 5,380.00 / 7.60% / 102,375; 156,025 / - / 9,458.00 / 8.75% / 156,025.' 'Heads of Household, Schedule Z — 0 / 68,000 / 0.00 / 3.35%; 68,000 / 175,500 / 2,278.00 / 6.60% / 68,000; 175,500 / 284,150 / 9,373.00 / 7.60% / 175,500; 284,150 / - / 17,630.00 / 8.75% / 284,150.' CORROBORATION: GB-1210-2026's annual withholding tables run single $3,925 to $54,675 at 3.35% then $1,700.13 + 6.60% to $126,775, $6,458.73 + 7.60% to $260,225, $16,600.93 + 8.75% — each threshold is the schedule bracket plus a $3,925 offset (half the standard deduction, exactly as the 2025 table's $3,825 offset is half of $7,650), and married $11,775 to $96,475, $2,837.45 + 6.60% to $216,525, $10,760.75 + 7.60% to $323,825, $18,915.55 + 8.75% (offset $11,775, three-quarters of the standard deduction, as 2025's $11,475 is three-quarters of $15,300). Every preliminary base is the half-up rounding of those exact figures (1,700.125 -> 1,700; 2,837.45 -> 2,837). ENCODING: the schedule with its printed whole-dollar bases applied at the exact income — the 2025 filed-return convention — for every status; no 2026 Tax Table exists, so nothing below $75,000 is a table lookup, and there is no $75,000 split row. The $150,000 minimum-tax threshold in § 5822(a)(6) is a fixed statutory amount outside the § 5822(b)(2) indexation and carries over unchanged. LABELLED PRELIMINARY by the Department: re-verify against the 2026 Form IN-111 rate schedule and Tax Table when they publish (~December 2026), and expect at most half a row of divergence from the eventual table below $75,000."
},
"effectiveFrom": "2026-01-01",
"effectiveTo": "2027-01-01",
"parameters": {
"rate1Bps": {
"value": "335",
"type": "int"
},
"rate2Bps": {
"value": "660",
"type": "int"
},
"rate3Bps": {
"value": "760",
"type": "int"
},
"rate4Bps": {
"value": "875",
"type": "int"
},
"singleBracket1": {
"value": "5075000",
"type": "money"
},
"singleBracket2": {
"value": "12285000",
"type": "money"
},
"singleBracket3": {
"value": "25630000",
"type": "money"
},
"jointBracket1": {
"value": "8470000",
"type": "money"
},
"jointBracket2": {
"value": "20475000",
"type": "money"
},
"jointBracket3": {
"value": "31205000",
"type": "money"
},
"mfsBracket1": {
"value": "4235000",
"type": "money"
},
"mfsBracket2": {
"value": "10237500",
"type": "money"
},
"mfsBracket3": {
"value": "15602500",
"type": "money"
},
"hohBracket1": {
"value": "6800000",
"type": "money"
},
"hohBracket2": {
"value": "17550000",
"type": "money"
},
"hohBracket3": {
"value": "28415000",
"type": "money"
},
"minimumTaxAgiThreshold": {
"value": "15000000",
"type": "money"
},
"minimumTaxRateBps": {
"value": "300",
"type": "int"
}
},
"hash": "sha256:69767e8183a7979903f2254deeb9799cd090f8ac420ef8eb88ce7cc083656223"
}
]
}