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Official retirement tax sources and effective years

Checked against sources 195 official sources linked How we verify

Actual 2026 Rhode Island RI-1040ES and the official inflation advisory verify current annual schedules / deductions. The advisory labels its benefit limits 2025 and conflicts with the February 2026 guide, actual tax year 2025 on the joint figure; neither is reused as 2026. Current income law, SSA age table and actual 2025 resident instructions verify continuing owner / pension / protected RRB mechanics. The July 22, 2026 enacted summary places SSA age removal / surtax in 2027. Actual 2026 benefit income-test approval and final return tables remain independently prepared.

Current Ohio rate law and authenticated statute verify actual enacted 2026 zero threshold / $332 / 2.75% and business allocation. HB 96 final analysis pages 456–457 confirms the 2025 / 2026 indexing freeze. Current March 2026 income law restores BOTH A28 / A34 in MAGI; current exemption law sets strict $500,000 cutoff. Retirement / senior, exemption credit and joint credit laws control conditions / ordering. Current resident booklet remains 2025 for continuing indexed amounts and mechanics; downloaded 2026 estimate sheet still prints older 2025 rates, which this model does not use. Final 2026 return tables / rounding remain separate.

Actual 2026 New Jersey NJ-1040-ES verifies both printed rate tables, actual exemption units and estimate mechanics. January 2026 GIT-1 & 2 verifies contribution basis, qualified owners and actual special exclusion conditions. September 28, 2026 exclusion guidance confirms income bands. Current resident instructions remain 2025 and supply continuing Worksheet D / gross threshold mechanics referenced by the actual 2026 estimate. The bulletin’s $85,000 and $87,000 examples conflict on excess unused room; this case requires an independently prepared amount. Printed Table B subtraction $1,154.50 is retained, not smoothed. Final 2026 return tables / rounding remain separate.

Actual 2026 North Dakota ND-1ES (2025 folder, Rev 12-2025) verifies federal taxable starting income, zero bands and 1.95% / 2.5% printed schedules; it explicitly directs continuing 2025 adjustment / credit instructions. Current booklet confirms the negative pre-floor computation, separate SSA / RRB lines and current technician relief. Current 57-38-30.3 controls federal conformity and retirement / investment provisions. Military guideline allows approved Title 10 / 32 dual-status technician retirement, superseding the older 2024 booklet restriction. Officer guideline has March 2026 formatting with March 2024 content: actual owner, former employer, 20 licensed years or disability, and no later rollover / survivor relief. Its older subsection (u) citation is reconciled to current statute subsection (t). Final 2026 return tables and line rounding remain separate.

Hawaii enacted 2026 Act 35 supplies actual state deductions / current conformity. July 31 law summary distinguishes Act 24 future brackets and Act 118 retirement withholding. Continuing official table / current agency listing supplies 2,000 rows and literal schedules. HAR 18-235-7-02 / -03, TIR 96-5 and 235-54 establish source / basis / owner rules. Current N-11 instructions remain tax year 2025; only continuing mechanics are used with current 2026 law. The April 22, 2026 official corrections replace the printed capital floors with $48,000 single / separate, $72,000 head and $96,000 joint / surviving.

Sources reviewed October 2, 2026. A recent publication date does not make every figure a current-year rule. Each state record states the document’s scope, and an annual limit must come from the applicable return instructions before it is used.

Michigan RAB2026-1 and current MCL206.30: exclusive retirement / standard elections, military / railroad offsets, 2026 Social Security treatment, public safety and survivor rights. Actual 2026 guide: $5,900 basic exemption and $67,610 / $135,220 pension limits. April 15 determination: annual state rate remains 4.25%. Annual exemption preparation differs from the prior-year instruction in MI-1040ES.

Montana 2026 Publication 1: current ordinary / stacked net-long-term-gain estimates; it still prints $5,660 age relief. Current MCA15-30-2120 and 15-30-2101: age indexing and military eligibility. Archived BLS June 2025 and June 2023 indexes reconstruct the $5,810 age relief, explicitly separate from a verified final 2026 publication. Continuing 2025 WMRE: owner eligibility / combined joint work-cap preparation, independently checked against current law and 2026 estimate.

Actual 2026 Nebraska 1040N-ES (agency 2025 folder): literal estimate bands, state deductions / additions and the $176 personal credit. Current 77-2716: Social Security, uniformed-service retirement, CSRS and retired-officer premium eligibility. 77-2715.03 independently verifies both 2026 upper rates 4.55% and 29.6% other-tax coefficient; 77-2716.01 exemption / deduction rules. Continuing 2025 resident instructions: plan split / owner / deduction preparation; its older numerical deductions / credit are not used for 2026.

Federal benefits and ordinary rates

Additional authorities checked October 3, 2026: Connecticut’s 2026 chapter 229 supplement must be read with the 2025 base statutes. Section 12-701 keeps the pension phaseouts and makes the eligible non-Roth IRA subtraction 100% from 2026 before the applicable AGI phaseout; the base supplies unchanged ordinary-tax provisions. Utah’s current title 59, section 59-10-1019 requires birth on or before December 31, 1952 for the alternative $450 credit, reduces it by 2.5% of MAGI above the filing-category threshold and forbids claiming it with the Social Security or military credit on the same return. These source replacements do not adopt an unpublished annual amount or change a calculator formula.

Additional current calculation sources

Indiana’s current rate page gives the 2026 rate and distinguishes county withholding from annual-return rates. June 2025 Bulletin #6 covers continuing civil-service and military deductions; it includes both railroad tiers in the civil-service offset. Elderly-taxpayer guidance explains the separate benefit deduction and county facts. Exemptions and other deductions remain prepared inputs.

Minnesota’s 2026 inflation table supplies benefit thresholds and deduction amounts. Statute 290.0132 subdivision 26 requires both subtraction methods and rounds partial phaseout intervals upward. The official 2026 rate page supplies the ordinary brackets. Prepared Minnesota provisional income is separate from the federal worksheet.

Alabama Schedule RS and published resident instructions supply owner retirement allowances and basis / deduction details. Current agency filing guidance and Chapter 810-3-5 confirm ordinary annual rates. 2026 enrolled exemption text was cross-checked; introduced proposals are not treated as enacted increases.

Arizona 2026 Form 140ES booklet supplies the 2.5% estimate rate and deduction / exemption directions. Current section 43-1022 and published 2025 Form 140 instructions supply retirement benefit categories and public-pension owner limits. Prior-year deduction directions are not presented as final 2026 return amounts.

Arkansas Act 2 (May 2026) supplies the 2026 3.7% top rate and replacement upper-income adjustments. Act 358 (2023) explains the remaining owner allowance when military benefits are below $6,000. Published resident instructions provide continuing retirement eligibility and filing methods. The older 2026 estimated-tax worksheet’s 3.9% rates are superseded.

Oklahoma Tax Commission legislative summary, HB 2764 supplies the actual 2026 annual brackets. July 2026 Chapter 50, section 710:50-15-49 confirms retirement exclusions. The published 2025 resident packet provides continuing category detail; its annual rates are not used for 2026.

Delaware 2026 PIT-EST instructions supply the printed estimate schedule. Current section 1106 supplies owner limits and domicile language. Signed Senate Bill 219 and its final text and fiscal note were reviewed against the earlier instructions. Recent-residence cases remain outside the automatic model.

California 2026 Form 540-ES instructions expressly use the 2025 tax table and rate schedules for estimates. These are not final 2026 return brackets. Schedule CA instructions, revised April 2026, and Pension and Annuity Guidelines document benefit exclusions, contribution basis and continuing military / survivor conditions.

Mississippi’s current agency tax-year table distinguishes 2026’s 4% rate from 2025 returns filed in 2026. The published 2025 resident instructions document continuing owner columns, mixed-sign netting and deduction / exemption allocation. Current Title 35 rules, gross-income Chapter 07 specify qualifying retirement, Roth classification and early-distribution exclusions.

Kansas actual 2026 K-40ES supplies the two-band estimate schedule; Notice 25-06 confirms no 2026 rate reduction. Published 2026 Chapter 155 reconciles the conflicting rate / exemption statutes and retains head relief. Current 79-32,119 supplies standard and eligible age / blindness deductions. The agency pension FAQ and KPERS retirement rollover notice establish distinct benefit tracing; unrelated Regents rollovers are not automatically exempt.

South Carolina’s enacted Act 110 and August 31 Information Letter 26-20 establish the actual 2026 rates, federal-AGI starting point and SCIAD. They supersede the rates and starting point in the older 2026 estimate PDF. Revenue Ruling 22-11 independently documents military / original-owner / age offsets, no-income spouses and survivor attribution. The proposed increase in S207 is still in committee and is not used as law.

Missouri’s actual 2026 estimate form supplies the indexed rate chart, combined allocation, rounding and basic deductions. The current pension FAQ gives the $48,967 cap and distinguishes military retirement from Survivor Benefit Plan annuities. Current RSMo 143.124 and 143.125 independently establish pension / benefit conditions. Continuing MO-A documents owner offsets and private calculations; its actual year is 2025, so its older public cap is not used.

Louisiana’s September 28, 2026 inflation bulletin publishes the actual annual indexed deductions and retirement cap. The September 20 adopted retirement rule confirms actual recipient ownership and separate community-property examples. Current R.S. 47:32 confirms 3%, and R.S. 47:293 governs excess medical deductions. The revised resident instructions remain actual tax year 2025, and their older deduction amounts are not used for 2026.

Kentucky’s actual 2026 estimated-tax worksheet verifies 3.5% and $3,360 despite the older filename. Current KRS 141.019 includes the July 2026 modifications / deduction restrictions and continuing retirement allowance; current KRS 141.020 independently confirms the rate. Published Schedule P and the current resident booklet document continuing owner and filing conditions. The booklet’s actual tax year is 2025, and its old annual rate / deduction are not used.

Maine’s July-revised 2026 estimate and May 20 rate chart verify the $49,824 cap, standard amounts and surcharge. Actual 2026 deduction and personal-exemption worksheets use Maine AGI. Section 5122 uses federal AGI for pension phaseout; enacted Chapter 662 aligns the separate threshold with single. The actual 2026 agency legislative summary reconciles annual changes. Statutory CPI indexing and the BLS chained CPI-U, September 15, 2025 data vintage (Federal Reserve ALFRED archive) support our disclosed threshold reconstruction. Final 2026 return / pension instructions are not yet linked on the agency page.

All 50 states and DC source register

Rhode Island’s enacted Chapter 84, June 12, 2026 establishes the separate 2027 high-income surtax and later-year changes. The current 2026 calculation does not apply that surtax.

Washington’s enacted Senate Bill 6346 imposes a separately defined individual income tax from 2028. The current ordinary-retirement zero-tax branch is limited to 2026.

Additional current model authorities

Connecticut

Idaho

New Mexico

Oregon

Utah

Vermont

West Virginia

District of Columbia

Applying a source to a calculation

A source link establishes provenance, not eligibility for every household. Prepare plan classification, income ownership, contribution basis, residence and the correct-year worksheet. Colorado’s publication can restrict automated retrieval; its official income-tax guidance remains the authority. A prepared-liability entry does not infer an unverified indexed allowance or declare an unresolved state rule exempt.

Maryland’s actual 2026 PVW supplies the estimate schedules, standards, exemptions and resident county rates. Current pension guidance gives the $40,600 cap. Section 10-209 establishes plan / owner conditions. Enacted Chapter 686 gives the $16,000 public safety cap; final Chapter 877 gives certified specialist credits and visibly strikes the proposed subtraction expansion. Senior-credit law is reconciled against actual March and September 2026 FY2027 estimates. Prior 2025 instructions explain continuing qualification; their old cap / standard amounts are not substituted for 2026 sources.

Massachusetts’ actual 2026 Form 1-ES provides estimate rates and the $1,107,750 surtax threshold. Current government-pension guidance separates contributory plans, TSP, military and reciprocity. Owner contribution guidance excludes benefit premiums. Current exemption guidance, Section 3, Section 5 and low-income guidance establish continuing rights. Actual 2025 instructions verify the AGI / allocation worksheets; their older surtax amount is not used for 2026.

Updated / verified · Retirement Income Tax Calculator Editorial Team