Where every number on this site comes from

Our sources, with publication dates and our last-verified dates.

Every calculator on Aplomia uses one or more of the sources below. Each row lists the source, when the source was published, and the most recent date a human on our team verified our copy of the brackets and rates against it. If a source updates and we haven’t re-verified yet, we update this page first and then update the calculator.

Page verified May 21, 2026

See Methodology for the calculation engine, per-state coverage table, and what we deliberately don’t compute.

Federal — paycheck withholding

SourcePublication dateWe verifiedUsed in
IRS Publication 15-T (2026)
Federal income tax withholding tables, Section 1 percentage method (W-4 2020+ standard withholding).
Dec 11, 2025May 14, 2026Paycheck Snapshot · federal line item
SSA — OASDI & Medicare rates 2026
Social Security 6.2% (cap $176,100), Medicare 1.45%, additional Medicare 0.9% above $200K.
Oct 18, 2025May 14, 2026Paycheck Snapshot · FICA line items
IRS Publication 15-T (2026), Section 7
22% flat federal withholding on supplemental wages (bonuses) up to $1M/year; 37% above.
Dec 11, 2025May 14, 2026Bonus pay article (related explainer)

State — paycheck withholding (50 states + DC)

One published source per state, listed alphabetically. State employer withholding publications usually update annually. Rows tagged data-only have their bracket data prepared in our codebase but their calc path is not yet wired into the live tool — those activate during the pre-launch state-by-state batches.

StateStatusSourcePublication dateWe verified
AlabamaLiveAL DOR Withholding Tax Tables and Instructions for Employers (Rev. January 2026) — graduated 2/4/5%; MFJ brackets doubled; per-status standard deduction + personal exemptionJan 8, 2025May 21, 2026
AlaskaNo income tax———
ArizonaLiveAZ DOR Withholding Tax (2026) — flat 2.5% (unchanged since 2023 reform)Jan 1, 2026May 21, 2026
ArkansasLiveAR DFA Withholding Tax Formula Method (effective 01/01/2026) — 5-bracket schedule 0/2/3/3.4/3.9% with high-income fade-out; $2,470 SD; AR4EC personal credit $29/exemption; per-employee formula (no filing-status branching)Jan 1, 2026May 16, 2026
CaliforniaLiveCA EDD Withholding Schedules for 2026, Method B Exact Calculation (Tables 1, 3, 5–7) — Single + MFJ + HOHDec 1, 2025May 21, 2026
ColoradoLiveCO DOR DR 1098 (revised October 2025, applies for 2026) + CO FAMLI 2026 employee rate (excludes city Occupational Privilege Tax)Oct 1, 2025May 21, 2026
ConnecticutLiveCT DRS Personal Income Tax (2026, 7-bracket 2%-6.99% unchanged) + CT PFML 2026 employee contribution rateJan 10, 2025May 21, 2026
DelawareLiveDE Division of Revenue Employer's Withholding Tables (2026, 7-bracket 2.2%-6.6% unchanged)Jan 1, 2026May 21, 2026
District of ColumbiaLiveDC OTR TY2026 Pertinent Data Book + 2026 D-40ES (7-bracket 4%-10.75% schedule, identical for all filing statuses; per-status standard deduction)Jan 1, 2026May 21, 2026
FloridaNo income tax———
GeorgiaLiveGA DOR Employer's Withholding Tax Guide (2026, revised December 2025) — Tables E + F Percentage Method, flat 5.19% — Single + MFJ + HOH (HOH grouped with Single per Table E)Dec 1, 2025May 21, 2026
HawaiiLiveHI DOTAX Booklet A (Rev. 2025, effective for 2026 withholding) — Appendix Part 1 Annualized Income Tax Withholding, Schedules A + B + HI TDI 2026 employee rateDec 1, 2025May 21, 2026
IdahoLiveID State Tax Commission (2026, flat 5.3% per HB 40 of 2025)Jan 4, 2025May 21, 2026
IllinoisLiveIL DOR Booklet IL-700-T (2026, R-12/25) — flat 4.95% with per-employee IL-W-4 allowances (no filing-status branching)Jan 1, 2026May 16, 2026
IndianaLiveIN DOR Departmental Notice #1 (October 2025 revision, applies for 2026) — state flat 2.95% (county income tax not included)Oct 1, 2025May 21, 2026
IowaLiveIDR 2026 Withholding Tables (released November 2025) — flat 3.8% per SF 2442Nov 1, 2025May 21, 2026
KansasLiveKS DOR Tables for Percentage Method of Kansas Withholding (for wages paid on or after July 1, 2024) — Single (incl HOH) + Married schedules with 5.2/5.58% rates; per-employee K-4 allowance count not modeled (0-allowance default)Jul 1, 2024May 21, 2026
KentuckyLiveKY DOR 2026 Withholding Tax Formula (42A003, October 2025) — flat 3.5% + $3,360 SD (state-only; local occupational license tax not included)Oct 1, 2025May 21, 2026
LouisianaLiveLA DOR Withholding Tax Tables (2026, post-2024 reform) — withholding uses 3.09% cushion over filing-time 3.0%Jan 1, 2026May 21, 2026
MaineLiveME Revenue Services 2026 Withholding Tables for Individual Income Tax (revised October 2025), percentage method (Section 6) — Single + MFJ + HOH (HOH treated as single per W-4ME)Oct 1, 2025May 15, 2026
MarylandLiveMD Comptroller Employer Withholding Guide (effective January 2026, revised December 2025) — state-only (county piggyback tax 2.25–3.30% not included); HB 352 high-earner brackets; single + joint rate tablesDec 1, 2025May 21, 2026
MassachusettsLiveMA DOR Circular M (Rev. 12/25, effective January 1, 2026), Percentage Methods (page 12) — 5% with 4% surtax above $1,107,750; Single + MFJ + HOH per exemption factors; FICA subtract up to $2,000/yrDec 1, 2025May 16, 2026
MichiganLiveMI Treasury Form 446 (2026, Rev. 02-26) — flat 4.25% with per-employee MI-W4 exemptions (no filing-status branching); state-tax-only, city income tax not includedFeb 1, 2026May 16, 2026
MinnesotaLiveMN DOR 2026 Income Tax Withholding Instruction Booklet (effective January 1, 2026), Computer Formula (page 34) — Single + Married schedules, W-4MN allowance $5,300; HOH treated as Single per W-4MN defaultDec 1, 2025May 16, 2026
MississippiLiveMS DOR Publication 89-700-25-1 (Rev. 08/25) — Tables A (Single) + B (Head of Family) + C/D (Married); 0% on first $10K, 4.0% on excessAug 1, 2025May 21, 2026
MissouriLiveMO DOR 2026 Missouri Withholding Tax Formula, Form 4282 (Rev. 12-2025) — Single + MFJ + HOH SDs, graduated to 4.70%; state-only (KC + St. Louis earnings tax not included)Dec 1, 2025May 16, 2026
MontanaLiveMT DOR Employer and Information Agent Guide (V4 November 2025) — 2026 schedule per HB 337, federal-style zero-bracket built into the tables, three filing statusesNov 1, 2025May 21, 2026
NebraskaLiveNE DOR 2026 Circular EN, Percentage Method Tables Table 7 Annual (page 13), Withholding Allowance Table (page 9) — 6-bracket per-status schedules 2.26/3.22/4.21/4.35/4.48/4.60%; $2,440/allowance annual subtract; Single (incl. HOH) and Married (incl. Surviving Spouse) tablesDec 1, 2025May 17, 2026
NevadaNo income tax———
New HampshireNo income tax———
New JerseyLiveNJ Division of Taxation Tables for Percentage Method of Withholding (applicable Oct 1, 2020+) + NJ-WT September 2025 — Rate A (Single + MFS) + Rate B (MFJ + HOH + Widow); NJ DOL 2025 SUI/WFD/FLI rate noticeSep 1, 2025May 21, 2026
New MexicoLiveNM Taxation and Revenue Dept FYI-104 (REV. 11/2025) — 2026 percentage-method withholding tables, per filing statusNov 1, 2025May 21, 2026
New YorkLiveNYS Publication NYS-50-T-NYS (1/26) — 2026 effective date. Method II Annual Tax Rate Schedule + Table A combined deduction & exemption allowance — Single + MFJ (HOH treated as Single per IT-2104). NYC and Yonkers resident tax not included.Jan 1, 2026Jan 1, 2026
North CarolinaLiveNC DOR Form NC-30 (2026, Web 11-25) — flat 4.09% withholding rate (3.99% individual + 0.1% adjustment); Single + MFJ share $12,750 SD; HOH gets $19,125 SDNov 1, 2025May 16, 2026
North DakotaLiveND Office of State Tax Commissioner 2026 Income Tax Withholding Rates and Instructions, Section 2 Annual Percentage Method (page 45) — Single/MFJ/HOH 3-bracket schedules at 0/1.95/2.50%; no SD or allowance subtract for W-4 2020+Dec 1, 2025May 17, 2026
OhioLiveOH Department of Taxation 2026 employer withholding (HB 96, signed June 2025) — flat 2.75% above $26,050 zero-bracket (state-tax-only; municipal income tax not included)Jun 30, 2025May 21, 2026
OklahomaLiveOK Tax Commission Packet OW-2 (Revised 11-2025, effective January 1, 2026) — 4-bracket per-status schedule 0/2.5/3.5/4.5%; Single + Married tables; $1,000/OK-W-4-allowance subtractNov 1, 2025May 16, 2026
OregonLiveOR DOR 2026 Withholding Tax Tables (Rev. 12-18-25) + OR statewide transit tax (0.1%) + Paid Leave Oregon 2026 employee rateMay 21, 2026May 21, 2026
PennsylvaniaLivePA DOR 2026 PIT rate (3.07% flat, unchanged) + PA SUI 2026 employee contribution (state-tax-only; local Earned Income Tax not included)Dec 15, 2024May 21, 2026
Rhode IslandLiveRI Division of Taxation 2026 Employer's Income Tax Withholding Tables (updated 11/04/2025), Percentage Method (page 9-10) — for ALL filing statuses; 3-bracket schedule 3.75/4.75/5.99%; $1,000/RI-W-4-exemption subtract with phaseout above $290,800; RI TDI placeholder (2025 rate)Nov 4, 2025May 16, 2026
South CarolinaLiveSC DOR Form WH-1603F (Rev. 11/4/25) — Formula for Computing South Carolina 2026 Withholding Tax — Subtraction Method, top rate 6.0%; per-employee SC W-4 allowances (no filing-status branching)Nov 4, 2025May 16, 2026
South DakotaNo income tax———
TennesseeNo income tax———
TexasNo income tax———
UtahLiveUT State Tax Commission Publication 14 (Rev. 4/25, effective June 1, 2025) — Single + Married schedules, 4.5% rate with credit-phaseout formula; HOH uses Single column per pubApr 1, 2025May 16, 2026
VermontLiveVT Department of Taxes GB-1210-2026 — 2026 percentage-method withholding tables (annual), Single + MarriedJan 1, 2026May 21, 2026
VirginiaLiveVA Department of Taxation Withholding Tables for Wages Paid after July 1, 2025 — graduated 2/3/5/5.75% brackets with $8,750 SD; per-employee VA-4 formula (no filing-status branching)Jul 1, 2025May 21, 2026
WashingtonNo income tax———
West VirginiaLiveWV Tax Division 2026 Income Tax Rate Cut (SB 392, March 2026, retroactive to 1/1/2026) — 5% across-the-board reduction from 2025 scheduleMar 31, 2026May 21, 2026
WisconsinLiveWI DOR Publication W-166 (1/26) — Alternate Method, Single + Married phaseout-deductions; rates 3.54/4.65/5.30/7.65%; WT-4 exemption $400Jan 1, 2026May 16, 2026
WyomingNo income tax———
Next refresh. Tax-year publications for 2027 typically arrive in November–December 2026. The Aplomia team has a calendar reminder to download, diff, and re-verify against every source above by Jan 15, 2027.

Our sourcing principles.

  • Primary sources only.No “according to a 2018 NerdWallet article.” Every cite goes back to the IRS, SSA, a state DOR, the BLS, or a similarly authoritative publisher.
  • Verified, not assumed. A human on the Aplomia team has read the source and confirmed our copy of the brackets, rates, and rules matches it as of the verified date above.
  • Per-tax-year files. When the IRS or a state DOR publishes new withholding tables, we add a new file in our codebase rather than overwriting the old one. Old results stay reproducible.
  • Reproducible math. The exact calculation that produced any displayed number is open-source. If you want to know what we did, the code is on GitHub.
  • No paid placement. We do not link to lenders, brokers, or advisors in exchange for fees. Our links go to source documents and to other Aplomia tools.