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·9 min read·State & Local

Figures last verified against primary sources on . See methodology and corrections.

by TaxMath

North Dakota Leaves the First $65,675 of 2026 Wages Untaxed, and Pennsylvania Taxes the First Dollar

A single filer's first $65,675 of 2026 wages owes North Dakota nothing, the widest shield among the 42 jurisdictions that tax wages. Pennsylvania taxes the first dollar, and Indiana and New Jersey stop at $1,000. Our persona P1, a single filer with $65,000 of wages, owes North Dakota $0 for 2026 and Pennsylvania $1,996.

The shield is whatever a state subtracts or credits before tax is due: a standard deduction, a personal exemption, a personal credit that every filer gets, and any bracket taxed at 0%. We count all four. We do not count credits limited to low incomes, which several states also run and which push their real zero line higher for the people who qualify. Every figure below is for a single filer with wages only, under 2026 law, the return filed in 2027.

Eight states and the District take the federal number

Eight states and the District begin from the federal standard deduction, which Rev. Proc. 2025-32 sets at $16,100 for a single filer in 2026. They get there by different routes. North Dakota, Iowa, Idaho, Montana and Colorado start their return from federal taxable income, so the federal deduction is already gone by the time the state math begins (NDCC 57-38-30.3(2), Iowa Code §422.7, Idaho Code §63-3022, Montana DOR). Missouri's statute says its deduction "shall be the allowable federal standard deduction" (RSMo §143.131); the District's code points at IRC §63(c) (D.C. Code §47-1801.04(44)); New Mexico's PIT-1 subtracts the line 12 figure straight off the federal Form 1040 (2025 PIT-1). Arizona writes its own number into A.R.S. §43-1041 and then indexes it "in the same manner" as the federal one, which lands it on the same $16,100. That makes eight states and the District: Arizona, Colorado, Idaho, Iowa, Missouri, Montana, New Mexico, North Dakota, and the District of Columbia.

Two of them add a 0% bracket on top. North Dakota's 2026 schedule taxes the first $49,575 of North Dakota taxable income at 0.00% (Form ND-1ES), so the shield is $16,100 plus $49,575, or $65,675. Missouri's 2026 withholding table runs "$0.00 to $1,348.00" at 0.00% (Form 4282), for a shield of $17,448.

South Carolina left the group this year. Act 110 (H.4216) made federal AGI the starting point for 2026 and replaced the federal deduction with a South Carolina Income Adjusted Deduction of $15,000 for a single filer (SCDOR). Utah sits half in: it has no deduction at all, but its taxpayer tax credit is built from the federal standard deduction on TC-40 line 12 (Utah State Tax Commission).

Every state, ranked by what it shields

The last column is each state's 2026 data status in TaxMath's tables. A provisional row carries a figure we have not yet confirmed against a 2026 publication, usually because the state indexes and had not printed its 2026 amount where we looked.

StateWhat a single filer subtracts or credits, 2026Wages taxed at $02026 data
North DakotaFederal deduction, then 0% to $49,575$65,675final
OhioPersonal exemption, then no tax on the first $26,050 (ORC §5747.02)$28,450final
Maine$15,700 deduction + $5,300 exemption (MRS)$21,000final
IdahoFederal deduction, then a 0% band$20,911provisional
California$5,706 deduction (EDD) + exemption credit$18,895provisional
Mississippi$2,300 deduction + $6,000 exemption (DOR), then 0% to $10,000$18,300final
MissouriFederal deduction, then 0% to $1,348$17,448final
Rhode Island$11,200 deduction + $5,250 exemption (ADV 2025-22)$16,450final
ArizonaFederal-indexed deduction$16,100final
ColoradoFederal deduction$16,100provisional
District of ColumbiaFederal deduction$16,100provisional
IowaFederal deduction$16,100provisional
MontanaFederal deduction$16,100final
New MexicoFederal deduction$16,100final
Minnesota$15,300 deduction (DOR)$15,300final
Nebraska$8,850 deduction + $176 exemption credit (draft 1040N)$15,099final
Connecticut$15,000 exemption (DRS)$15,000provisional
Georgia$15,000 deduction (DOR)$15,000final
South Carolina$15,000 income-adjusted deduction$15,000final
Wisconsin$13,960 sliding deduction + $700 exemption (DOR)$14,660final
VermontDeduction + exemption, both indexed$12,950provisional
Louisiana$12,838 deduction (RIB 26-019)$12,838final
Kansas$3,605 deduction + $9,160 exemption (K.S.A. 79-32,119, 79-32,121)$12,765provisional
North Carolina$12,750 deduction (G.S. 105-153.5)$12,750final
Oklahoma$6,350 deduction + $1,000 exemption (68 O.S.), then 0% to $3,750$11,100final
Virginia$8,750 deduction + $930 exemption (Va. Code §58.1-322.03)$9,680final
Arkansas$2,470 deduction + $29 credit (DFA), then a 0% band$9,519provisional
Delaware$3,250 deduction + $110 credit (30 Del. C. §§1108, 1110), then 0% to $2,000 (§1102)$9,378final
Hawaii$8,000 deduction + $1,144 exemption (HRS ch. 235)$9,144final
New York$8,000 deduction (IT-201)$8,000final
Maryland$3,400 deduction + $3,200 exemption (MW507)$6,600provisional
Michigan$5,900 exemption (Treasury)$5,900provisional
Alabama$3,000 deduction + $1,500 exemption (Form 40 booklet)$4,500provisional
Massachusetts$4,400 exemption (M.G.L. c. 62 §3)$4,400provisional
Kentucky$3,360 deduction (DOR)$3,360final
Illinois$2,925 exemption (Comptroller)$2,925final
West Virginia$2,000 exemption (W. Va. Code §11-21-16)$2,000final
Indiana$1,000 exemption (IT-40 booklet)$1,000final
New Jersey$1,000 exemption (NJ-1040)$1,000provisional
PennsylvaniaNothing (PA-40 instructions)$0final
Oregon$2,910 deduction (DOR) + exemption creditnot computedfinal
UtahNo deduction; a credit tied to the federal deductionnot computedfinal

Six rows are worked by hand from the cited documents rather than computed from TaxMath's tables, because the tables do not yet carry a piece the law grants: Maine's $5,300 exemption, Nebraska's $176 credit, Wisconsin's $700 exemption, Oklahoma's $1,000 exemption, Virginia's $930 exemption and Hawaii's $1,144 exemption. Our calculator charges filers in those states more than the law does, by the value of the missing exemption or credit, and we name it here rather than smooth it. The Nebraska figure is the point where 2026 tax before the credit reaches $176: TaxMath's 2026 brackets charge $176 on $15,099 of wages. Oklahoma's is $6,350 + $1,000 + its $3,750 zero bracket. Maine's $21,000 holds only below the phase-out described in the next section. Ohio's figure uses the 2025 exemption, which our tables carry into 2026 although the statute indexes it, and Louisiana's bulletin warns that its final 2026 deduction "may be slightly different" from the withholding figure.

Two rows are left blank on purpose. Oregon subtracts a per-person exemption credit after the rate computation, but its 2026 withholding formulas print the credit two ways in the same document, so we have no single 2026 amount to compute from. Utah's credit phases out by 1.3% of income above a base that the Tax Commission's January 2026 training lists only through 2025 ($18,213 for a single filer), so we have no 2026 base to compute a zero point from.

Twelve states take it back as income rises

A shield that shrinks is a second, hidden rate: every dollar of deduction lost is a dollar newly taxed. Twelve of the 41 taxing states and the District do this for a single filer in 2026, in at least four different shapes.

Steps. Alabama's $3,000 single deduction drops $25 for each $500 of AGI above $25,999 and bottoms out at $2,500 from $35,500 (Form 40 booklet). Ohio's exemption steps down at $40,000 and $80,000 of modified AGI and, new for 2026, disappears entirely at $500,000 (ORC §5747.025). Maryland's $3,200 exemption is reduced once federal AGI passes $100,000 (MW507).

Lines. Connecticut's $15,000 exemption loses $1,000 for each $1,000 of Connecticut AGI over $30,000 and is gone at $44,000 (Table A), so a Connecticut single filer earning $44,000 has no shield at all. South Carolina's new deduction shrinks by the fraction of federal AGI over $40,000 out of $55,000 (H.4216), reaching zero at $95,000; our P1 filer at $65,000 keeps $8,182 of it ($15,000 × 30/55). Wisconsin's sliding scale takes 12% of income above $20,120 and reaches zero at $136,453 (Form 1-ES instructions). Maine's deduction phases out over a $75,000 band that begins at an inflation-adjusted $80,000 of Maine AGI (36 M.R.S. §5124-C(2)). Minnesota limits its deduction above a 2026 threshold of $244,400 (DOR). Rhode Island phases its deduction and exemption out together between $261,000 and $290,800 (ADV 2025-22). Utah's credit phases out at 1.3 cents per dollar above its base (Utah State Tax Commission).

Caps. Colorado's version is a ceiling: a single filer with federal AGI of $300,000 or more adds back whatever part of the federal standard deduction exceeds $12,000 (C.R.S. §39-22-104(3)(p.5)).

A cliff. Illinois allows no exemption at all once AGI exceeds $250,000 (35 ILCS 5/204(g)). One dollar over costs the whole $2,925, and raises Illinois tax by $145.

Ohio has a cliff of a different kind, in its rate schedule. Ohio charges nothing when income after the exemption is $26,050 or less, and for 2026 charges "$332.00 plus 2.75% of the amount in excess of $26,050" above it (ORC §5747.02(A)(3)(c)). The first dollar past $26,050 carries $332 of tax. TaxMath's 2026 Ohio table applies the 2.75% without the $332, so our calculator shows less Ohio tax than the statute for every single filer above the line.

The ones that shield almost nothing

Pennsylvania's PA-40 instructions say the state "does not allow standard deductions, deductions for personal exemptions, itemized deductions, or deductions for personal expenses" (PA-40 instructions). Its 3.07% applies to the first dollar of compensation. Indiana and New Jersey each allow a $1,000 personal exemption and no standard deduction, West Virginia's exemption has been $2,000 for tax years since 1987 (W. Va. Code §11-21-16), and Massachusetts's $4,400 exemption is the ceiling its own statute sets (M.G.L. c. 62 §3(B)(b)(1)).

The nine states without a wage tax are covered in Nine States Have No Income Tax. One of them, Washington, taxes long-term capital gains above a threshold, and that tax has no bearing on wages (Washington DOR).

Two shields move again in 2027

Maine's $15,700 is a fixed 2026 figure written into §5124-C(1-C); for tax years beginning in 2027, subsection 1-D makes the Maine deduction equal to the federal one again (36 M.R.S. §5124-C). Virginia's deduction, held at $8,750 for 2025 and 2026, steps to $9,200 for 2027 under Va. Code §58.1-322.03. To see what any of these shields is worth at your own wage, run the state through the 2026 tax tables or the P1 fleet ranking.

Sources

Ordered by authority — the law and the agencies administering it first. Every link is checked for rot; see all sources.

  1. Primary law
    A.R.S. §43-1041 — optional standard deductionArizona State Legislature · checked 2026-10-21Subsection H adjusts the standard deduction "in the same manner in which the federal basic standard deduction is adjusted for inflation pursuant to section 63."Other articles citing this source
  2. Primary law
    Colorado Revised Statutes 2024, Title 39 (§39-22-104)Colorado Office of Legislative Legal Services · checked 2026-10-21§39-22-104(3)(p.5): a single filer with federal AGI of $300,000 or more adds back the amount by which the federal standard deduction exceeds $12,000.Other articles citing this source
  3. Primary law
    D.C. Code §47-1801.04 — definitions (standard deduction)Council of the District of Columbia · checked 2026-10-21Paragraph (44)(A)(iv): for taxable years beginning after December 31, 2017, the standard deduction is "the standard deduction as prescribed in section 63(c) of the Internal Revenue Code."Other articles citing this source
  4. Primary law
    30 Del. C. §1102 — imposition and rate of taxDelaware General Assembly · checked 2026-10-20Paragraph (a)(14), for taxable years beginning after December 31, 2013: 2.2% of taxable income over $2,000 up to 6.6% over $60,000. Fixed dollar amounts with no inflation adjustment.Other articles citing this source
  5. Primary law
    30 Del. C. §1108 — standard deductionDelaware General Assembly · checked 2026-10-20For taxable periods beginning after December 31, 1999, the standard deduction of a resident individual is $3,250, a fixed amount.Other articles citing this source
  6. Primary law
    HRS chapter 235 — income tax law (unofficial compilation)Hawaii Department of Taxation · checked 2026-09-01The department's compilation (as of 12/31/2025). §235-51(f): tax shall not exceed the ordinary computation on income excluding net capital gain plus 7.25% of the balance — the alternative capital gains rate, unamended by Act 46 (2024).Other articles citing this source
  7. Primary law
    Idaho Code §63-3022 — adjustments to taxable incomeIdaho Legislature · checked 2026-10-21Idaho taxable income is federal taxable income with the additions and subtractions this section lists.Other articles citing this source
  8. Primary law
    35 ILCS 5/204 — Standard exemptionIllinois General Assembly · checked 2026-09-01The exemption schedule: $2,050 base plus the (d-5) COLA rounded down to $25, the fixed $2,425 for 2023 (P.A. 103-9), the enumeration ending with taxable years ending on or before December 31, 2028, and the (g) $250,000/$500,000 cliff.Other articles citing this source
  9. Primary law
    Iowa Code §422.7 — net income: how computedIowa Legislature · checked 2026-10-21Subsection 8: "Subtract, to the extent included, the amount of social security benefits taxable under section 86 of the Internal Revenue Code."Other articles citing this source
  10. Primary law
    K.S.A. 79-32,119 — standard deductionKansas Office of Revisor of Statutes · checked 2026-10-20For tax year 2024 and all tax years thereafter, the standard deduction for single individual filing status is $3,605.Other articles citing this source
  11. Primary law
    K.S.A. 79-32,121 — personal exemptionsKansas Office of Revisor of Statutes · checked 2026-10-20A personal exemption of $9,160 for an individual filing single, head of household or married filing separate.Other articles citing this source
  12. Primary law
    36 M.R.S. §5124-C — standard deduction; residentMaine Legislature · checked 2026-10-21Subsection 1-C fixes the 2026 single basic standard deduction at $15,700; subsection 1-D returns to the federal amount from 2027; subsection 2 phases the deduction out over $75,000 of Maine AGI above an inflation-adjusted $80,000.Other articles citing this source
  13. Primary law
    M.G.L. c. 62, §3 — Part B taxable income; exemptionsMassachusetts General Court · checked 2026-10-21Section 3(B)(b)(1): the single personal exemption against Part B income, which "shall not exceed $4,400".Other articles citing this source
  14. Primary law
    RSMo §143.131 — Missouri standard deductionMissouri Revisor of Statutes · checked 2026-10-21"The Missouri standard deduction shall be the allowable federal standard deduction."Other articles citing this source
  15. Primary law
    N.C. Gen. Stat. §105-153.5 — modifications to adjusted gross incomeNorth Carolina General Assembly · checked 2026-10-21Subsection (a) deducts the North Carolina standard deduction ($12,750 single, $25,500 joint) or itemized amount from federal adjusted gross income. (b)(3) deducts benefits under Title II of the Social Security Act and Railroad Retirement Act annuities; (b)(5) the Bailey settlement retirement benefits; (b)(5a) uniformed services retirement pay for 20 years of service or medical retirement. (c)(3) added back the §408(d)(8) qualified charitable distribution exclusion for taxable years 2014 through 2018 only.Other articles citing this source
  16. Primary law
    N.D. Cent. Code ch. 57-38 — income taxNorth Dakota Legislative Branch · checked 2026-10-20Section 57-38-30.3(2)(d) reduces the individual tax base by 40% of the excess of net long-term capital gain over net short-term capital loss (to the extent allocated to North Dakota) and by 40% of qualified dividends. Section 57-38-30.3(1)(g) has the tax commissioner raise every bracket’s dollar bounds each year by the federal cost-of-living adjustment under IRC §1(f), rates unchanged.Other articles citing this source
  17. Primary law
    Ohio Rev. Code §5747.02 — rates of taxOhio Legislative Service Commission · checked 2026-09-01Division (A)(3), as amended by HB 96 of the 136th General Assembly effective September 30, 2025. For 2025: $342.00 plus 2.75% of the excess over $26,050 up to $100,000, then $2,394.32 plus 3.125%. For 2026 and thereafter: $332.00 plus 2.75% of the excess over $26,050, with the upper band gone.Other articles citing this source
  18. Primary law
    Ohio Rev. Code §5747.025 — personal exemptionsOhio Legislative Service Commission · checked 2026-10-21As amended by HB 96 (effective September 30, 2025): exemption amounts of $2,350, $2,100 and $1,850 for modified AGI at or below $40,000, above $40,000 to $80,000, and above $80,000, indexed annually by the GDP deflator under divisions (B) and (C).Other articles citing this source
  19. Primary law
    Oklahoma Statutes, Title 68 — Revenue and Taxation (68 O.S. §2358)Oklahoma Legislature · checked 2026-10-20Section 2358: "For taxable years beginning on or after January 1, 2017," a standard deduction of $6,350 for single or married filing separately in lieu of the federal one, and personal exemptions of $1,000. Fixed amounts with no inflation adjustment.Other articles citing this source
  20. Primary law
    H. 4216 (Act No. 110 of 2026) — bill textSouth Carolina Legislature · checked 2026-10-21Amends §§12-6-510, 12-6-50, 12-6-1140, 12-6-4910, 12-6-1720 and 12-6-3632, first applying to tax years beginning after 2025. It does not amend §12-6-1170, the retirement and age 65 deductions.Other articles citing this source
  21. Primary law
    Va. Code §58.1-322.03 — Virginia taxable income; deductionsVirginia General Assembly · checked 2026-10-20The standard deduction for a single individual by taxable-year range: $8,750 for 2025 and 2026, $9,200 for 2027, $9,300 for 2028 and 2029, and $3,000 from 2030. Also a $930 deduction for each personal exemption.Other articles citing this source
  22. Primary law
    W. Va. Code §11-21-16 — personal exemptionsWest Virginia Legislature · checked 2026-10-21The exemption is $2,000 for taxable years beginning on or after January 1, 1987.Other articles citing this source
  23. Government
    2025 Form 40 instruction bookletAlabama Department of Revenue · checked 2026-10-21"Income you do not report" includes Social Security, payments from a defined benefit retirement plan under IRC §414(j), military retirement, U.S. government retirement and the state retirement systems.Other articles citing this source
  24. Government
    Arkansas Withholding Tax Formula (2026)Arkansas Department of Finance and Administration · checked 2026-10-21The $2,470 standard deduction and the $29 personal tax credit per exemption used in the 2026 withholding formula.Other articles citing this source
  25. Government
    2026 California Withholding Schedules, Method B (Exact Calculation)California Employment Development Department · checked 2026-10-21Table 3: the 2026 annual standard deduction of $5,706 for a single filer.Other articles citing this source
  26. Government
    Form MW507 Instructions (2026)Comptroller of Maryland · checked 2026-10-21"Standard deduction is $3,400"; the value of each personal exemption is generally $3,200 and may be reduced when federal AGI exceeds $100,000 for a single filer.Other articles citing this source
  27. Government
    2025 Form CT-1040 InstructionsConnecticut Department of Revenue Services · checked 2026-10-21Table A, Personal Exemptions: $15,000 for a single filer with Connecticut AGI up to $30,000, falling $1,000 per $1,000 of AGI to $0 at $44,000 and above.Other articles citing this source
  28. Government
    Important tax updatesGeorgia Department of Revenue · checked 2026-09-01The Department’s own statement of the current figures: “The Georgia income tax rate has been reduced to a flat rate of 4.99%” and a standard deduction increased to $15,000 for single taxpayers, heads of households, and married taxpayers filing separately, or $30,000 filing jointly.Other articles citing this source
  29. Government
    Payroll Bulletin 1-26: Illinois State Income Tax Exemptions, 2026Illinois Office of the Comptroller · checked 2026-10-21"The state income tax exemption has increased from $2,850 to $2,925 for the 2026 tax year"; the 4.95% rate is unchanged.Other articles citing this source
  30. Government
    2025 IT-40 instruction bookletIndiana Department of Revenue · checked 2026-10-21Schedule 2 deducts Social Security and railroad retirement. Deduction 632: military retirement and survivor benefits, the entire amount for 2022 and later. Deduction 601: civil service annuity at 62 or older, up to $16,000 minus Social Security and railroad retirement received.Other articles citing this source
  31. Government
    Revenue Procedure 2025-32 — tax year 2026 inflation adjustmentsInternal Revenue Service · checked 2026-10-20The revenue procedure itself: the §1(j)(2) rate tables with their formula rows, the capital-gains thresholds, the child tax credit amount, the §4.14 standard-deduction rows and §63(f) aged/blind additional amounts, and the §2 background listing which OBBBA sections changed each figure.Other articles citing this source
  32. Government
    Kentucky DOR Announces 2026 Standard DeductionKentucky Department of Revenue · checked 2026-10-21"After adjusting for inflation, the standard deduction for 2026 is $3,360, an increase of $90," calculated under KRS 141.081.Other articles citing this source
  33. Government
    Revenue Information Bulletin 26-019 — inflation adjustmentsLouisiana Department of Revenue · checked 2026-10-21A 2.7% CPI-U adjustment for 2026: the standard deduction under La. R.S. 47:294 rises to $12,838 (single, married filing separately) and $25,676 (every other status), and the retirement income exemption under R.S. 47:44.1 to $12,324.Other articles citing this source
  34. Government
    2026 Individual Income Tax Rate SchedulesMaine Revenue Services · published 2026-05-20 · checked 2026-09-01Maine's 2026 brackets and, in Note 1, the income tax surcharge: 2% on the portion of Maine taxable income above $1,000,000 filing single ($750,000 married filing separately, $1,500,000 joint or head of household). That surcharge is what stacks the 7.15% top bracket to an effective 9.15% at the top.Other articles citing this source
  35. Government
    Michigan withholding rate and personal exemption by year (2026 data file)Michigan Department of Treasury · checked 2026-10-21For 2026: withholding rate 0.0425 and personal exemption 5900.0 (5800.0 for 2025).Other articles citing this source
  36. Government
    Tax Year 2026 Inflation-Adjusted AmountsMinnesota Department of Revenue · checked 2026-10-21Social Security subtraction (simplified method) phase-out thresholds for 2026: $110,780 married joint and qualifying surviving spouse, $86,410 single and head of household, $55,390 married separate. Public pension subtraction maximum $27,690 joint and $13,850 for other filers, on the same thresholds.Other articles citing this source
  37. Government
    2025 Mississippi resident, non-resident and part-year resident income tax instructionsMississippi Department of Revenue · checked 2026-10-21"Social Security benefits, Railroad Retirement benefits, and retirement income from federal, state, and private retirement systems are exempt in total." Early or excess distributions taxable under IRC Form 5329 rules do not qualify.Other articles citing this source
  38. Government
    Missouri Withholding Tax Formula and Tables, Form 4282 (2026)Missouri Department of Revenue · checked 2026-10-21The 2026 single standard deduction of $16,100 and the annual rate table taxing $0 to $1,348 at 0.00%.Other articles citing this source
  39. Government
    Montana Tax Simplification Resource HubMontana Department of Revenue · checked 2026-10-21Montana starts from federal taxable income, so taxable Social Security is included as it is federally. The partial pension, annuity and IRA exemption was repealed. Taxpayers 65 and over get a $5,500 subtraction ($11,000 if both spouses qualify), adjusted for inflation beginning with tax year 2025; the page does not state the 2026 amount.Other articles citing this source
  40. Government
    Form 1040N (2026), draftNebraska Department of Revenue · checked 2026-10-21Draft 2026 Form 1040N (8-417-2026): line 6 standard deduction of $8,850 for a single filer; line 18 personal exemption credit of $176 per exemption.Other articles citing this source
  41. Government
    2025 Form NJ-1040 InstructionsNew Jersey Division of Taxation · checked 2026-10-21Line 15 takes wages from W-2 box 16 (State wages). The exempt-income list names Archer MSA contributions and distributions excluded federally, and cafeteria-plan benefits "but not salary reduction or premium conversion plans." Worksheet F (line 31, medical expenses) adds qualified Archer MSA contributions; it has no HSA line.Other articles citing this source
  42. Government
    2025 Form PIT-1, New Mexico Personal Income Tax ReturnNew Mexico Taxation and Revenue Department · checked 2026-10-21Line 12 subtracts the "Federal standard or itemized deduction amount (from federal Form 1040, line 12)."Other articles citing this source
  43. Government
    2025 Form IT-201 instructionsNew York State Department of Taxation and Finance · checked 2026-10-21Lines 26 and 27 subtract New York State and local government pensions and federal pensions (including military) in full; Social Security is subtracted. Line 29: a pension and annuity exclusion of up to $20,000 per person 59½ or older, which includes IRA distributions.Other articles citing this source
  44. Government
    Form ND-1ES (SFN 28709) — 2026 estimated income tax, individualsNorth Dakota Office of State Tax Commissioner · checked 2026-09-01The 2026 tax rate schedule. For a single filer, North Dakota taxable income from $0 to $49,575 is taxed at 0.00%, then 1.95% to $250,400 and 2.50% above it — the state's 0% band, widened from 2025.Other articles citing this source
  45. Government
    Oregon Withholding Tax Formulas, 150-206-436 (2026)Oregon Department of Revenue · checked 2026-10-21The 2026 single standard deduction of $2,910 and the personal exemption credit subtracted after the rate computation.Other articles citing this source
  46. Government
    2025 PA-40 instructionsPennsylvania Department of Revenue · checked 2026-10-21Not taxable for PA personal income tax: Social Security and railroad retirement; "commonly recognized pension, old age, or retirement benefits paid after becoming eligible to retire, and retiring"; military pensions; civil service annuities. Employer-plan payments before meeting the plan's retirement age or service requirement are taxable.Other articles citing this source
  47. Government
    ADV 2025-22 — Tax Year 2025 inflation adjustmentsRhode Island Division of Taxation · checked 2026-10-21The Social Security modification requires full retirement age and federal AGI under a limit: $107,000 single, head of household and married separate, $133,750 married joint for 2025. The pension, 401(k) and annuity modification uses the same limits and allows up to $50,000 starting with tax year 2025. Only 2025 figures are published.Other articles citing this source
  48. Government
    Information about H. 4216South Carolina Department of Revenue · checked 2026-09-01South Carolina's 2026 restructuring: 1.99% below $30,000 and 5.21% minus $966 at or above it, federal adjusted gross income as the new starting point for the SC1040, decoupling from the federal standard and itemized deductions, and the South Carolina Income Adjusted Deduction of $15,000 single / $22,500 head of household / $30,000 joint.Other articles citing this source
  49. Government
    Practitioner Webinar, January 15, 2026Utah State Tax Commission · published 2026-01-15 · checked 2026-10-21States that the new federal Schedule 1-A deductions have no effect on the Utah return because they are below the line and change neither federal AGI nor the standard or itemized deduction.Other articles citing this source
  50. Government
    Capital gains taxWashington State Department of Revenue · checked 2026-08-02The 7% rate, the indexed standard deduction threshold, the exclusions, and filing rules.Other articles citing this source
  51. Government
    2026 Form 1-ES Instructions (D-101a)Wisconsin Department of Revenue · checked 2026-10-21The 2026 single sliding-scale standard deduction ($13,960 up to $20,119 of Wisconsin income, less 12% of the excess over $20,120, zero above $136,453) and the $700 personal exemption.Other articles citing this source
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