| Card | Source |
|---|---|
| Hire your kids, $16,100 | IRS Rev. Proc. 2025-32 |
| Skip payroll tax, 0% | IRS, Family employees |
| Roth IRA for kids, $7,500 | IRS, 2026 IRA limit |
| 529 plans, expanded, $20,000 | Haynes Boone, Significant tax changes resulting from the One Big Beautiful Bill |
| Trump accounts, $1,000 | IRS, Notice 2025-68 |
| Short-term rentals, 7 days | IRS Publication 925 |
| First-year write-off, 100% | IRS Publication 946 |
Compiled 2026-09-30. Every figure below was read from the URL listed on 2026-09-30. File: tax-2026.json. Brackets are [upToIncome, rate]; the last pair has null as its upper bound.
| Figure | Value | Source URL | Date checked |
|---|---|---|---|
| Single brackets (10% to 12,400; 12% to 50,400; 22% to 105,700; 24% to 201,775; 32% to 256,225; 35% to 640,600; 37% above) | see JSON | https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill ; https://www.irs.gov/pub/irs-drop/rp-25-32.pdf | 2026-09-30 |
| MFJ brackets (10% to 24,800; 12% to 100,800; 22% to 211,400; 24% to 403,550; 32% to 512,450; 35% to 768,700; 37% above) | see JSON | https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill ; https://www.irs.gov/pub/irs-drop/rp-25-32.pdf | 2026-09-30 |
| HOH brackets (10% to 17,700; 12% to 67,450; 22% to 105,700; 24% to 201,750; 32% to 256,200; 35% to 640,600; 37% above) | see JSON | https://www.irs.gov/pub/irs-drop/rp-25-32.pdf (Table 2, section 1(j)(2)(B)) | 2026-09-30 |
| Standard deduction: single 16,100; MFJ 32,200; HOH 24,150 | https://www.irs.gov/pub/irs-drop/rp-25-32.pdf (section 3.14) ; https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill | 2026-09-30 | |
| Dependent standard deduction: greater of 1,350 or earned income + 450 (capped at the single standard deduction) | 1,350 / 450 | https://www.irs.gov/pub/irs-drop/rp-25-32.pdf (section 3.14(2)) | 2026-09-30 |
| Social Security rate: 6.2% employee, 12.4% self-employed | https://www.irs.gov/taxtopics/tc751 ; https://www.irs.gov/taxtopics/tc554 | 2026-09-30 | |
| Social Security wage base | 184,500 | https://www.irs.gov/taxtopics/tc751 (IRS states the 2026 limit); SSA announcement reported at https://tax.thomsonreuters.com/news/ssa-announces-social-security-taxable-wage-base-for-2026/. ssa.gov returned HTTP 403 to the fetch tool. | 2026-09-30 |
| Medicare 1.45% employee, 2.9% self-employed | https://www.irs.gov/taxtopics/tc751 ; https://www.irs.gov/taxtopics/tc554 | 2026-09-30 | |
| Additional Medicare Tax 0.9%; threshold 200,000 single and HOH, 250,000 MFJ, 125,000 MFS (statutory, not indexed) | https://www.irs.gov/taxtopics/tc560 | 2026-09-30 | |
| SE earnings factor 92.35% | 0.9235 | https://www.irs.gov/taxtopics/tc554 | 2026-09-30 |
| FUTA 6.0% on first 7,000; credit up to 5.4% leaves 0.6% | https://www.irs.gov/taxtopics/tc759 | 2026-09-30 | |
| Child employed by parent: no Social Security or Medicare tax under 18; no FUTA under 21; income tax withholding applies at any age. Applies to sole proprietorship or partnership of both parents. | https://www.irs.gov/businesses/small-businesses-self-employed/family-employees | 2026-09-30 | |
| IRA limit 2026 | 7,500 (2025: 7,000) | https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500 | 2026-09-30 |
| Roth IRA income phase-out 2026: single and HOH 153,000-168,000; MFJ 242,000-252,000 (added field) | https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500 | 2026-09-30 | |
| Trump account: 5,000 annual limit, employer up to 2,500 (counts against the 5,000), 1,000 one-time government pilot deposit for births 2025-01-01 through 2028-12-31, no contributions before 2026-07-04 | https://irs.gov/newsroom/treasury-irs-issue-guidance-on-trump-accounts-established-under-the-working-families-tax-cuts-notice-announces-upcoming-regulations (Notice 2025-68) | 2026-09-30 | |
| QBI (section 199A) threshold: 201,750 single/HOH, 403,500 MFJ; end of phase-in range 276,750 single, 553,500 MFJ (width 75,000 / 150,000) | https://www.irs.gov/pub/irs-drop/rp-25-32.pdf (section 3.26) | 2026-09-30 | |
| SALT cap 40,400 (MFS 20,200); phase-down 30% of MAGI above 505,000; floor 10,000 | https://www.law.cornell.edu/uscode/text/26/164 (section 164(b)(7)). MFS half-amount is from a secondary source, https://q3adv.com/salt-deduction-cap-2026/. | 2026-09-30 | |
| Child tax credit 2,200 per child (added field) | https://www.irs.gov/pub/irs-drop/rp-25-32.pdf (section 3.05(1)) | 2026-09-30 |
Field notes: qbi.phaseInRange holds the width of the phase-in range (75,000 single, 150,000 MFJ); qbi.phaseInEnd holds the IRS "phase-in range amount" (the top of the range). Added federal fields: rothIraPhaseout, familyEmployment, childTaxCredit, futa.maxCreditRate, standardDeduction.dependentEarnedIncomeAdd and dependentMinimum, saltCap.capMfs and phaseoutRate, medicare.additionalThreshold.mfs and hoh, trumpAccount.employerLimitCountsAgainstAnnualLimit.
Source for all 51 jurisdictions: https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/ , parsed from the page HTML on 2026-09-30. Footnotes from that page are attached to each state in incomeTax.taxFoundationFootnotes. Important vintage caveats from those footnotes: states flagged (j) or (n) show 2025 inflation-adjusted bracket widths or deductions because 2026 amounts were not published when Tax Foundation compiled the table (check the footnotes per state). Several states (Colorado, Idaho, Iowa, Montana, New Mexico, North Dakota, South Carolina) start from federal taxable income. Some exemptions and deductions phase out with income (see footnotes). incomeTax.type: none, flat, graduated, or capital-gains-only (Washington; added value). Standard deduction and exemption fields carry kind (deduction or credit). Connecticut and New York recapture benefits at high income, so the top rate applies to all income above thresholds (footnote (i)).
Local city and county income taxes are skipped in the JSON. Tax Foundation footnote (a) lists average local effective rates for states with local taxes (AL, IN, IA, KY, MD, MI, MO, NY, OH, OR, PA, plus some jurisdictions in CA, CO, DE, KS, NJ, WV). The calculator does not model them.
Null dollar limits: Alaska, South Dakota, Tennessee, Texas, Washington, Wyoming and Nevada have no income tax (kind none); California and Kentucky offer no deduction. New Mexico and South Carolina have no dollar cap (noDollarCap). West Virginia: statute text shows no cap, an aggregator-reported 18,000 / 36,000 limit is unconfirmed, so the numbers are null. Oregon is a credit (190 single, 380 MFJ for 2026 per the agent read of Oregon DOR material). Several states use 2025 figures because 2026 instructions were not published: PA, VT, ME, MI, MO, LA, AR; IA, KS, NY, ND, OH, CT, DC figures come from plan sites with no stated tax year. Maryland SB 412 limit increase and a Louisiana K-12 doubling could not be confirmed, so current limits are shown.
Corrections to the anchors, per primary text: Illinois sets aside at least half of the minor's content percentage of gross earnings on each segment (not a flat 50%), under 16, 30% threshold, effective 2024-07-01. Minnesota is the only state with an under-14 content-creation ban; Tennessee's enacted version removed its under-14 ban. Utah adds a 150,000 creator income test and a 30% content share test. Tennessee and Arkansas both carry a 15,000 compensation floor and take effect 2026-07-01. Colorado HB26-1058 (new, effective 2027-06-01, 40,000 compensation floor, subject to a referendum petition window whose filing status was not checked) was not on the original list. Pending or failed 2026 bills (CA SB 1247 deletion-right only, AZ HB 2192, OK HB 1016, WV HB 5178, WA HB 1820) are not recorded as laws. Montana effective date 2025-10-01 is derived from MCA 1-2-201 because the bill has no effective-date clause; Virginia 2025-07-01 is the Virginia default for 2025 acts (secondary source).
Base references for all states: https://www.dol.gov/agencies/whd/state/age-certificates (as of 2024-01-01) and https://www.dol.gov/agencies/whd/state/child-labor (hours, as of 2025-07-15). WebFetch summarizes pages, so DOL-table wording is a summary, not a transcription. Iowa and Arkansas changed permit rules after the DOL table; the text reflects the state sources. Michigan moves to a centralized permit system on 2026-10-02.
conformsFederalChildWageExemption)Scope of this field: whether the state unemployment insurance (SUTA) law excludes a minor child's wages for a parent employer, mirroring FUTA. FICA is federal only, and state income tax starts from federal AGI in most states. Source: US DOL Comparison of State Unemployment Insurance Laws 2023 (latest edition on oui.doleta.gov as of 2026-09-30), Chapter 1, "Service for Relatives": https://oui.doleta.gov/unemploy/pdf/uilawcompar/2023/coverage.pdf . DOL states that all states exclude service performed for an employer by a spouse or minor child and lists no exceptions. It gives no age cutoff and does not restrict the exclusion to sole proprietorships. Independently checked against state law: California (CUIC 631, https://edd.ca.gov/pdf_pub_ctr/de231fam.pdf) and Washington (RCW 50.04.180). The other 49 jurisdictions rest on the DOL statement alone (conformitySource.confidence = dol-comparison-2023-only). California covers the child's wages for SDI, ETT and PIT at 18.
childInfluencerLaw: null for every state outside the nine listed, which means "no law found", not "confirmed none". Illinois, Utah and Minnesota 2025-2026 amendments were not checked. Tennessee enrolled Public Chapter 687 was not readable; text was verified from the adopted amendment and bill page. California SB 1247 (deletion right) was awaiting the Governor with a 2026-09-30 deadline.