{
  "_meta": {
    "description": "SalaryCalc.us — US tax parameters for 2026. Calculations here match the website exactly. For pre-computed results fetch /api/salary-lookup.json. For interactive use visit https://salarycalc.us.",
    "taxYear": 2026,
    "source": "https://salarycalc.us",
    "dataSource": "IRS Rev. Proc. 2025-32, IRS Publication 15, state revenue departments",
    "generated": "2026-06-17"
  },
  "federalBrackets": {
    "description": "Progressive marginal brackets. Each entry: { ceiling, rate }. Apply sequentially from $0; null ceiling = top bracket.",
    "single": [
      {
        "ceiling": 12400,
        "rate": 0.1
      },
      {
        "ceiling": 50400,
        "rate": 0.12
      },
      {
        "ceiling": 105700,
        "rate": 0.22
      },
      {
        "ceiling": 201775,
        "rate": 0.24
      },
      {
        "ceiling": 256225,
        "rate": 0.32
      },
      {
        "ceiling": 640600,
        "rate": 0.35
      },
      {
        "ceiling": null,
        "rate": 0.37
      }
    ],
    "married": [
      {
        "ceiling": 24800,
        "rate": 0.1
      },
      {
        "ceiling": 100800,
        "rate": 0.12
      },
      {
        "ceiling": 211400,
        "rate": 0.22
      },
      {
        "ceiling": 403550,
        "rate": 0.24
      },
      {
        "ceiling": 512450,
        "rate": 0.32
      },
      {
        "ceiling": 768700,
        "rate": 0.35
      },
      {
        "ceiling": null,
        "rate": 0.37
      }
    ],
    "head_of_household": [
      {
        "ceiling": 17700,
        "rate": 0.1
      },
      {
        "ceiling": 67450,
        "rate": 0.12
      },
      {
        "ceiling": 105700,
        "rate": 0.22
      },
      {
        "ceiling": 201775,
        "rate": 0.24
      },
      {
        "ceiling": 256200,
        "rate": 0.32
      },
      {
        "ceiling": 640600,
        "rate": 0.35
      },
      {
        "ceiling": null,
        "rate": 0.37
      }
    ]
  },
  "standardDeductions": {
    "single": 16100,
    "married": 32200,
    "head_of_household": 24150
  },
  "fica": {
    "socialSecurity": {
      "rate": 0.062,
      "wageBase": 184500
    },
    "medicare": {
      "rate": 0.0145
    },
    "additionalMedicare": {
      "rate": 0.009,
      "threshold": {
        "single": 200000,
        "married": 250000,
        "head_of_household": 200000
      }
    }
  },
  "contributionLimits2026": {
    "traditional401k": 24500,
    "roth401k": 24500,
    "traditionalIRA": 7500,
    "rothIRA": 7500,
    "hsaSelf": 4400,
    "hsaFamily": 8750,
    "fsa": 3400,
    "dependentCareFSA": 7500
  },
  "states": {
    "AL": {
      "name": "Alabama",
      "taxType": "progressive",
      "topRate": 0.05,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 500,
          "rate": 0.02
        },
        {
          "ceiling": 3000,
          "rate": 0.04
        },
        {
          "ceiling": null,
          "rate": 0.05
        }
      ],
      "stateStandardDeduction": 3000,
      "detailPage": "https://salarycalc.us/alabama/"
    },
    "AK": {
      "name": "Alaska",
      "taxType": "none",
      "topRate": 0,
      "noStateTax": true,
      "detailPage": "https://salarycalc.us/alaska/"
    },
    "AZ": {
      "name": "Arizona",
      "taxType": "flat",
      "topRate": 0.025,
      "noStateTax": false,
      "flatRate": 0.025,
      "stateStandardDeduction": 16100,
      "detailPage": "https://salarycalc.us/arizona/"
    },
    "AR": {
      "name": "Arkansas",
      "taxType": "progressive",
      "topRate": 0.039,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 4600,
          "rate": 0.02
        },
        {
          "ceiling": null,
          "rate": 0.039
        }
      ],
      "stateStandardDeduction": 2470,
      "detailPage": "https://salarycalc.us/arkansas/"
    },
    "CA": {
      "name": "California",
      "taxType": "progressive",
      "topRate": 0.133,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 11079,
          "rate": 0.01
        },
        {
          "ceiling": 26264,
          "rate": 0.02
        },
        {
          "ceiling": 41452,
          "rate": 0.04
        },
        {
          "ceiling": 57542,
          "rate": 0.06
        },
        {
          "ceiling": 72724,
          "rate": 0.08
        },
        {
          "ceiling": 371479,
          "rate": 0.093
        },
        {
          "ceiling": 445771,
          "rate": 0.103
        },
        {
          "ceiling": 742953,
          "rate": 0.113
        },
        {
          "ceiling": 1000000,
          "rate": 0.123
        },
        {
          "ceiling": null,
          "rate": 0.133
        }
      ],
      "stateStandardDeduction": 5540,
      "detailPage": "https://salarycalc.us/california/"
    },
    "CO": {
      "name": "Colorado",
      "taxType": "flat",
      "topRate": 0.044,
      "noStateTax": false,
      "flatRate": 0.044,
      "stateStandardDeduction": 16100,
      "detailPage": "https://salarycalc.us/colorado/"
    },
    "CT": {
      "name": "Connecticut",
      "taxType": "progressive",
      "topRate": 0.0699,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 10000,
          "rate": 0.02
        },
        {
          "ceiling": 50000,
          "rate": 0.045
        },
        {
          "ceiling": 100000,
          "rate": 0.055
        },
        {
          "ceiling": 200000,
          "rate": 0.06
        },
        {
          "ceiling": 250000,
          "rate": 0.065
        },
        {
          "ceiling": 500000,
          "rate": 0.069
        },
        {
          "ceiling": null,
          "rate": 0.0699
        }
      ],
      "detailPage": "https://salarycalc.us/connecticut/"
    },
    "DE": {
      "name": "Delaware",
      "taxType": "progressive",
      "topRate": 0.066,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 2000,
          "rate": 0
        },
        {
          "ceiling": 5000,
          "rate": 0.022
        },
        {
          "ceiling": 10000,
          "rate": 0.039
        },
        {
          "ceiling": 20000,
          "rate": 0.048
        },
        {
          "ceiling": 25000,
          "rate": 0.052
        },
        {
          "ceiling": 60000,
          "rate": 0.0555
        },
        {
          "ceiling": null,
          "rate": 0.066
        }
      ],
      "stateStandardDeduction": 3250,
      "detailPage": "https://salarycalc.us/delaware/"
    },
    "FL": {
      "name": "Florida",
      "taxType": "none",
      "topRate": 0,
      "noStateTax": true,
      "detailPage": "https://salarycalc.us/florida/"
    },
    "GA": {
      "name": "Georgia",
      "taxType": "flat",
      "topRate": 0.0519,
      "noStateTax": false,
      "flatRate": 0.0519,
      "stateStandardDeduction": 12000,
      "detailPage": "https://salarycalc.us/georgia/"
    },
    "HI": {
      "name": "Hawaii",
      "taxType": "progressive",
      "topRate": 0.11,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 9600,
          "rate": 0.014
        },
        {
          "ceiling": 14400,
          "rate": 0.032
        },
        {
          "ceiling": 19200,
          "rate": 0.055
        },
        {
          "ceiling": 24000,
          "rate": 0.064
        },
        {
          "ceiling": 36000,
          "rate": 0.068
        },
        {
          "ceiling": 48000,
          "rate": 0.072
        },
        {
          "ceiling": 125000,
          "rate": 0.076
        },
        {
          "ceiling": 175000,
          "rate": 0.079
        },
        {
          "ceiling": 225000,
          "rate": 0.0825
        },
        {
          "ceiling": 275000,
          "rate": 0.09
        },
        {
          "ceiling": 325000,
          "rate": 0.1
        },
        {
          "ceiling": null,
          "rate": 0.11
        }
      ],
      "stateStandardDeduction": 4400,
      "detailPage": "https://salarycalc.us/hawaii/"
    },
    "ID": {
      "name": "Idaho",
      "taxType": "flat",
      "topRate": 0.053,
      "noStateTax": false,
      "flatRate": 0.053,
      "stateStandardDeduction": 16100,
      "detailPage": "https://salarycalc.us/idaho/"
    },
    "IL": {
      "name": "Illinois",
      "taxType": "flat",
      "topRate": 0.0495,
      "noStateTax": false,
      "flatRate": 0.0495,
      "detailPage": "https://salarycalc.us/illinois/"
    },
    "IN": {
      "name": "Indiana",
      "taxType": "flat",
      "topRate": 0.0295,
      "noStateTax": false,
      "flatRate": 0.0295,
      "detailPage": "https://salarycalc.us/indiana/"
    },
    "IA": {
      "name": "Iowa",
      "taxType": "flat",
      "topRate": 0.038,
      "noStateTax": false,
      "flatRate": 0.038,
      "stateStandardDeduction": 16100,
      "detailPage": "https://salarycalc.us/iowa/"
    },
    "KS": {
      "name": "Kansas",
      "taxType": "progressive",
      "topRate": 0.0558,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 23000,
          "rate": 0.052
        },
        {
          "ceiling": null,
          "rate": 0.0558
        }
      ],
      "stateStandardDeduction": 3605,
      "detailPage": "https://salarycalc.us/kansas/"
    },
    "KY": {
      "name": "Kentucky",
      "taxType": "flat",
      "topRate": 0.035,
      "noStateTax": false,
      "flatRate": 0.035,
      "stateStandardDeduction": 3360,
      "detailPage": "https://salarycalc.us/kentucky/"
    },
    "LA": {
      "name": "Louisiana",
      "taxType": "flat",
      "topRate": 0.03,
      "noStateTax": false,
      "flatRate": 0.03,
      "stateStandardDeduction": 12875,
      "detailPage": "https://salarycalc.us/louisiana/"
    },
    "ME": {
      "name": "Maine",
      "taxType": "progressive",
      "topRate": 0.0715,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 27399,
          "rate": 0.058
        },
        {
          "ceiling": 64849,
          "rate": 0.0675
        },
        {
          "ceiling": null,
          "rate": 0.0715
        }
      ],
      "stateStandardDeduction": 8350,
      "detailPage": "https://salarycalc.us/maine/"
    },
    "MD": {
      "name": "Maryland",
      "taxType": "progressive",
      "topRate": 0.065,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 1000,
          "rate": 0.02
        },
        {
          "ceiling": 2000,
          "rate": 0.03
        },
        {
          "ceiling": 3000,
          "rate": 0.04
        },
        {
          "ceiling": 100000,
          "rate": 0.0475
        },
        {
          "ceiling": 125000,
          "rate": 0.05
        },
        {
          "ceiling": 150000,
          "rate": 0.0525
        },
        {
          "ceiling": 250000,
          "rate": 0.055
        },
        {
          "ceiling": 500000,
          "rate": 0.0575
        },
        {
          "ceiling": 1000000,
          "rate": 0.0625
        },
        {
          "ceiling": null,
          "rate": 0.065
        }
      ],
      "stateStandardDeduction": 3350,
      "detailPage": "https://salarycalc.us/maryland/"
    },
    "MA": {
      "name": "Massachusetts",
      "taxType": "progressive",
      "topRate": 0.09,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 1083150,
          "rate": 0.05
        },
        {
          "ceiling": null,
          "rate": 0.09
        }
      ],
      "detailPage": "https://salarycalc.us/massachusetts/"
    },
    "MI": {
      "name": "Michigan",
      "taxType": "flat",
      "topRate": 0.0425,
      "noStateTax": false,
      "flatRate": 0.0425,
      "detailPage": "https://salarycalc.us/michigan/"
    },
    "MN": {
      "name": "Minnesota",
      "taxType": "progressive",
      "topRate": 0.0985,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 33310,
          "rate": 0.0535
        },
        {
          "ceiling": 109430,
          "rate": 0.068
        },
        {
          "ceiling": 203150,
          "rate": 0.0785
        },
        {
          "ceiling": null,
          "rate": 0.0985
        }
      ],
      "stateStandardDeduction": 15300,
      "detailPage": "https://salarycalc.us/minnesota/"
    },
    "MS": {
      "name": "Mississippi",
      "taxType": "flat",
      "topRate": 0.04,
      "noStateTax": false,
      "flatRate": 0.04,
      "stateStandardDeduction": 2300,
      "detailPage": "https://salarycalc.us/mississippi/"
    },
    "MO": {
      "name": "Missouri",
      "taxType": "progressive",
      "topRate": 0.047,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 1348,
          "rate": 0
        },
        {
          "ceiling": 2696,
          "rate": 0.02
        },
        {
          "ceiling": 4044,
          "rate": 0.025
        },
        {
          "ceiling": 5392,
          "rate": 0.03
        },
        {
          "ceiling": 6740,
          "rate": 0.035
        },
        {
          "ceiling": 8088,
          "rate": 0.04
        },
        {
          "ceiling": 9436,
          "rate": 0.045
        },
        {
          "ceiling": null,
          "rate": 0.047
        }
      ],
      "stateStandardDeduction": 16100,
      "detailPage": "https://salarycalc.us/missouri/"
    },
    "MT": {
      "name": "Montana",
      "taxType": "progressive",
      "topRate": 0.0565,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 47500,
          "rate": 0.047
        },
        {
          "ceiling": null,
          "rate": 0.0565
        }
      ],
      "stateStandardDeduction": 16100,
      "detailPage": "https://salarycalc.us/montana/"
    },
    "NE": {
      "name": "Nebraska",
      "taxType": "progressive",
      "topRate": 0.0455,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 4130,
          "rate": 0.0246
        },
        {
          "ceiling": 24760,
          "rate": 0.0351
        },
        {
          "ceiling": null,
          "rate": 0.0455
        }
      ],
      "stateStandardDeduction": 8850,
      "detailPage": "https://salarycalc.us/nebraska/"
    },
    "NV": {
      "name": "Nevada",
      "taxType": "none",
      "topRate": 0,
      "noStateTax": true,
      "detailPage": "https://salarycalc.us/nevada/"
    },
    "NH": {
      "name": "New Hampshire",
      "taxType": "none",
      "topRate": 0,
      "noStateTax": true,
      "detailPage": "https://salarycalc.us/new-hampshire/"
    },
    "NJ": {
      "name": "New Jersey",
      "taxType": "progressive",
      "topRate": 0.1075,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 20000,
          "rate": 0.014
        },
        {
          "ceiling": 35000,
          "rate": 0.0175
        },
        {
          "ceiling": 40000,
          "rate": 0.035
        },
        {
          "ceiling": 75000,
          "rate": 0.05525
        },
        {
          "ceiling": 500000,
          "rate": 0.0637
        },
        {
          "ceiling": 1000000,
          "rate": 0.0897
        },
        {
          "ceiling": null,
          "rate": 0.1075
        }
      ],
      "detailPage": "https://salarycalc.us/new-jersey/"
    },
    "NM": {
      "name": "New Mexico",
      "taxType": "progressive",
      "topRate": 0.059,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 5500,
          "rate": 0.015
        },
        {
          "ceiling": 16500,
          "rate": 0.032
        },
        {
          "ceiling": 33500,
          "rate": 0.043
        },
        {
          "ceiling": 66500,
          "rate": 0.047
        },
        {
          "ceiling": 210000,
          "rate": 0.049
        },
        {
          "ceiling": null,
          "rate": 0.059
        }
      ],
      "stateStandardDeduction": 16100,
      "detailPage": "https://salarycalc.us/new-mexico/"
    },
    "NY": {
      "name": "New York",
      "taxType": "progressive",
      "topRate": 0.109,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 8500,
          "rate": 0.039
        },
        {
          "ceiling": 11700,
          "rate": 0.044
        },
        {
          "ceiling": 13900,
          "rate": 0.0515
        },
        {
          "ceiling": 80650,
          "rate": 0.054
        },
        {
          "ceiling": 215400,
          "rate": 0.059
        },
        {
          "ceiling": 1077550,
          "rate": 0.0685
        },
        {
          "ceiling": 5000000,
          "rate": 0.0965
        },
        {
          "ceiling": 25000000,
          "rate": 0.103
        },
        {
          "ceiling": null,
          "rate": 0.109
        }
      ],
      "stateStandardDeduction": 8000,
      "detailPage": "https://salarycalc.us/new-york/"
    },
    "NC": {
      "name": "North Carolina",
      "taxType": "flat",
      "topRate": 0.0399,
      "noStateTax": false,
      "flatRate": 0.0399,
      "stateStandardDeduction": 12750,
      "detailPage": "https://salarycalc.us/north-carolina/"
    },
    "ND": {
      "name": "North Dakota",
      "taxType": "progressive",
      "topRate": 0.025,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 48475,
          "rate": 0
        },
        {
          "ceiling": 244825,
          "rate": 0.0195
        },
        {
          "ceiling": null,
          "rate": 0.025
        }
      ],
      "stateStandardDeduction": 16100,
      "detailPage": "https://salarycalc.us/north-dakota/"
    },
    "OH": {
      "name": "Ohio",
      "taxType": "progressive",
      "topRate": 0.0275,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 26050,
          "rate": 0
        },
        {
          "ceiling": null,
          "rate": 0.0275
        }
      ],
      "detailPage": "https://salarycalc.us/ohio/"
    },
    "OK": {
      "name": "Oklahoma",
      "taxType": "progressive",
      "topRate": 0.045,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 3750,
          "rate": 0
        },
        {
          "ceiling": 4900,
          "rate": 0.025
        },
        {
          "ceiling": 7200,
          "rate": 0.035
        },
        {
          "ceiling": null,
          "rate": 0.045
        }
      ],
      "stateStandardDeduction": 6350,
      "detailPage": "https://salarycalc.us/oklahoma/"
    },
    "OR": {
      "name": "Oregon",
      "taxType": "progressive",
      "topRate": 0.099,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 4550,
          "rate": 0.0475
        },
        {
          "ceiling": 11400,
          "rate": 0.0675
        },
        {
          "ceiling": 125000,
          "rate": 0.0875
        },
        {
          "ceiling": null,
          "rate": 0.099
        }
      ],
      "stateStandardDeduction": 2910,
      "detailPage": "https://salarycalc.us/oregon/"
    },
    "PA": {
      "name": "Pennsylvania",
      "taxType": "flat",
      "topRate": 0.0307,
      "noStateTax": false,
      "flatRate": 0.0307,
      "detailPage": "https://salarycalc.us/pennsylvania/"
    },
    "RI": {
      "name": "Rhode Island",
      "taxType": "progressive",
      "topRate": 0.0599,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 82050,
          "rate": 0.0375
        },
        {
          "ceiling": 186450,
          "rate": 0.0475
        },
        {
          "ceiling": null,
          "rate": 0.0599
        }
      ],
      "stateStandardDeduction": 11200,
      "detailPage": "https://salarycalc.us/rhode-island/"
    },
    "SC": {
      "name": "South Carolina",
      "taxType": "progressive",
      "topRate": 0.06,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 3640,
          "rate": 0
        },
        {
          "ceiling": 18230,
          "rate": 0.03
        },
        {
          "ceiling": null,
          "rate": 0.06
        }
      ],
      "stateStandardDeduction": 8350,
      "detailPage": "https://salarycalc.us/south-carolina/"
    },
    "SD": {
      "name": "South Dakota",
      "taxType": "none",
      "topRate": 0,
      "noStateTax": true,
      "detailPage": "https://salarycalc.us/south-dakota/"
    },
    "TN": {
      "name": "Tennessee",
      "taxType": "none",
      "topRate": 0,
      "noStateTax": true,
      "detailPage": "https://salarycalc.us/tennessee/"
    },
    "TX": {
      "name": "Texas",
      "taxType": "none",
      "topRate": 0,
      "noStateTax": true,
      "detailPage": "https://salarycalc.us/texas/"
    },
    "UT": {
      "name": "Utah",
      "taxType": "flat",
      "topRate": 0.045,
      "noStateTax": false,
      "flatRate": 0.045,
      "stateStandardDeduction": 966,
      "detailPage": "https://salarycalc.us/utah/"
    },
    "VT": {
      "name": "Vermont",
      "taxType": "progressive",
      "topRate": 0.0875,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 49400,
          "rate": 0.0335
        },
        {
          "ceiling": 119700,
          "rate": 0.066
        },
        {
          "ceiling": 249700,
          "rate": 0.076
        },
        {
          "ceiling": null,
          "rate": 0.0875
        }
      ],
      "stateStandardDeduction": 7650,
      "detailPage": "https://salarycalc.us/vermont/"
    },
    "VA": {
      "name": "Virginia",
      "taxType": "progressive",
      "topRate": 0.0575,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 3000,
          "rate": 0.02
        },
        {
          "ceiling": 5000,
          "rate": 0.03
        },
        {
          "ceiling": 17000,
          "rate": 0.05
        },
        {
          "ceiling": null,
          "rate": 0.0575
        }
      ],
      "stateStandardDeduction": 8750,
      "detailPage": "https://salarycalc.us/virginia/"
    },
    "WA": {
      "name": "Washington",
      "taxType": "none",
      "topRate": 0,
      "noStateTax": true,
      "detailPage": "https://salarycalc.us/washington/"
    },
    "WV": {
      "name": "West Virginia",
      "taxType": "progressive",
      "topRate": 0.0482,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 10000,
          "rate": 0.0222
        },
        {
          "ceiling": 25000,
          "rate": 0.0296
        },
        {
          "ceiling": 40000,
          "rate": 0.0333
        },
        {
          "ceiling": 60000,
          "rate": 0.0444
        },
        {
          "ceiling": null,
          "rate": 0.0482
        }
      ],
      "detailPage": "https://salarycalc.us/west-virginia/"
    },
    "WI": {
      "name": "Wisconsin",
      "taxType": "progressive",
      "topRate": 0.0765,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 15110,
          "rate": 0.035
        },
        {
          "ceiling": 51950,
          "rate": 0.044
        },
        {
          "ceiling": 332720,
          "rate": 0.053
        },
        {
          "ceiling": null,
          "rate": 0.0765
        }
      ],
      "stateStandardDeduction": 13960,
      "detailPage": "https://salarycalc.us/wisconsin/"
    },
    "WY": {
      "name": "Wyoming",
      "taxType": "none",
      "topRate": 0,
      "noStateTax": true,
      "detailPage": "https://salarycalc.us/wyoming/"
    },
    "DC": {
      "name": "Washington D.C.",
      "taxType": "progressive",
      "topRate": 0.1075,
      "noStateTax": false,
      "brackets": [
        {
          "ceiling": 10000,
          "rate": 0.04
        },
        {
          "ceiling": 40000,
          "rate": 0.06
        },
        {
          "ceiling": 60000,
          "rate": 0.065
        },
        {
          "ceiling": 250000,
          "rate": 0.085
        },
        {
          "ceiling": 500000,
          "rate": 0.0925
        },
        {
          "ceiling": 1000000,
          "rate": 0.0975
        },
        {
          "ceiling": null,
          "rate": 0.1075
        }
      ],
      "stateStandardDeduction": 16100,
      "detailPage": "https://salarycalc.us/washington-dc/"
    }
  },
  "noStateTaxStates": [
    "AK",
    "FL",
    "NV",
    "NH",
    "SD",
    "TN",
    "TX",
    "WA",
    "WY"
  ],
  "howToCalculate": [
    "1. Subtract pre-tax contributions (401k, HSA, IRA) from gross to get adjustedGross",
    "2. Subtract federal standard deduction from adjustedGross to get federalTaxableIncome",
    "3. Apply federal brackets progressively to get federalIncomeTax",
    "4. FICA: SS = min(adjustedGross, 184500) × 6.2%, Medicare = adjustedGross × 1.45% (+0.9% above threshold)",
    "5. State tax: subtract that state's standard deduction + personal exemption, then apply its brackets/flat rate",
    "6. netAnnual = gross − federalTax − FICA − stateTax − preTaxContributions",
    "7. netAfterInvestments = netAnnual − postTaxContributions (Roth IRA, brokerage, etc.)"
  ]
}