How we source our numbers
Most tax content cites other tax content. This page lists the primary source behind every figure we publish, so you can check any number yourself.
Federal figures for tax year 2026
Bracket thresholds, the standard deduction, and the Social Security wage base come from the IRS's annual inflation-adjustment revenue procedure for 2026 (Rev. Proc. 2025-32), not from secondary reporting about it. Where a news summary and the revenue procedure disagreed during our verification pass, we used the revenue procedure.
- Income tax brackets and standard deduction: Rev. Proc. 2025-32.
- Social Security wage base and FICA rates: Social Security Administration annual announcement; the 6.2% and 1.45% rates and the 0.9% Additional Medicare Tax threshold are set in statute.
- The four new deductions (overtime, tips, senior, car loan interest): the text of the One Big Beautiful Bill Act as enacted, cross-checked against the IRS's implementing guidance. Where the statute set a figure and the IRS later clarified its application, we follow the IRS.
State figures
Each state's rates and brackets come from that state's own revenue department publication for the applicable tax year, not from an aggregator. Every state was individually verified in our July 2026 pass, which corrected 26 of the 51 jurisdictions we cover against our initial data set.
Two honest caveats about state data:
- Some states index late. California, for example, publishes indexed brackets in the autumn. Where a state has not yet published 2026 figures, we use the most recent published year and say so on the page rather than projecting a number.
- State conformity to the new federal deductions is not automatic. A state that uses federal taxable income as its starting point may or may not pick up the OBBBA deductions, and several legislatures are still deciding. We state the current position and link to the state DOR rather than predicting.
How we handle the overtime deduction specifically
This is the figure most commonly reported wrongly elsewhere, so it is worth being explicit. The deduction applies to the premium portion of FLSA-required overtime, meaning the "half" in time-and-a-half, not the entire overtime check. If you enter total overtime pay, our calculator derives the premium as one third of that total, which is the correct relationship for standard time-and-a-half. Contractual overtime that exceeds what the FLSA requires does not qualify. A calculator that deducts your full overtime pay is overstating your benefit by roughly a factor of three.
What we deliberately do not model
Precision about scope matters more than an impressive-looking number. Our calculators do not account for itemized deductions, self-employment or SECA tax, the Alternative Minimum Tax, the Net Investment Income Tax, capital gains, local or municipal income taxes (which materially change the answer in New York City, Philadelphia, and much of Ohio), pre-tax payroll deductions, or tax credits. Results assume wage income taxed at ordinary rates.
Review schedule
Every page carries a "last reviewed" date at the top, and that date reflects when the figures on that specific page were last checked against source, not when the file was last touched. Federal figures are re-verified each November when the IRS publishes the following year's inflation adjustments. State figures are re-verified on the same cycle, with an additional pass for late-indexing states such as California. Mid-year statutory changes are applied when we become aware of them.
Found an error?
Email noah@ekofactory.com with the page and the figure you believe is wrong. A citation to the source you are working from is enormously helpful and gets it fixed faster. We would genuinely rather be corrected than be confidently wrong in front of someone planning around these numbers.
Frequently asked questions
Are your calculators updated for the 2026 tax year?
Yes. Federal figures use the IRS inflation adjustments for tax year 2026 (Rev. Proc. 2025-32), and all 51 state jurisdictions were individually verified in July 2026. Each page shows its own last-reviewed date.
Why do your numbers differ from another site's overtime calculator?
The most common reason is that the other calculator applies the deduction to your entire overtime pay rather than to the premium portion only. The deduction covers the 'half' in time-and-a-half, which is roughly one third of a standard overtime check, so a whole-check calculation overstates the benefit substantially.
Do you use AI to write these pages?
Drafting and page generation are assisted, but every tax figure is verified against its primary source by a human before publication, and the sources are listed above so you can check them independently. We do not publish a number we have not traced to the IRS, the statute, or a state revenue department.
Why don't your calculators include 401(k) or health insurance deductions?
They estimate tax on gross wages. Pre-tax contributions lower your taxable income, so your real take-home pay will be higher than our paycheck estimate and your real tax lower. We would rather leave the input out than ask for a number most people would guess at.