Verification log · tax year 2026

Where every number on this site comes from

visatakehome.com generates 51-jurisdiction take-home pay tables for tax year 2026. Every value below is shipped in a version-controlled JSON file (validated by Zod at build time) and cited to its primary source. Status legend: ✅ verified means the value is either statutory (e.g. 6.2% Social Security rate set by IRC §3101) or directly anchored to an explicit value in IRS Rev. Proc. 2025-32 / SSA / state DOR publications. ⚠️ pending means the shipped value is pattern-matched (typically inflation-indexed from the prior year's official figure) and awaits final confirmation against the 2026 primary source.

Last reviewed: 2026-08-17. Calculator core: src/lib/calculate.ts. Fixture suite: 9 hand-derived paystubs (see cross-check below).

Federal income tax

Primary source: IRS Rev. Proc. 2025-32 (PDF). Newsroom summary: IRS — 2026 inflation adjustments.

FICA (Social Security + Medicare)

Source: IRS Pub 15 (mechanics) + SSA 2026 COLA fact sheet (wage base).

States (51)

Breakdown: 9 no-income-tax · 36 flat-rate · 6 progressive. Verified against the 2026 primary state-DOR source: 47 / 51. Unverified states ship their best-known recent rate; the calculator returns a visible ⚠️ warning on those pages.

Localities (89)

Local income taxes layered on top of state tax. NYC uses its own bracket schedule; Yonkers is a surcharge on NY state tax owed; Maryland counties and PA municipalities apply a flat rate on wages.

Visa-specific rules

The FICA-exemption flag and treaty-eligibility flag are the core differentiators that generic paycheck calculators miss. All citations go to IRS Pub 519 or the underlying Internal Revenue Code section.

Statutory citations: IRC §3121(b)(19) (F-1/J-1 FICA exemption); US-India income tax treaty Article 21(2) (Indian student standard deduction); IRC §6013(a)(1) (NRA cannot file MFJ).

Bonus / supplemental withholding rates

Federal supplemental withholding is statutory: 22% on cumulative annual supplemental wages up to $1,000,000, 37% above. State supplemental rates vary; the table below lists every state explicitly modeled. Unlisted states fall back to the regular state rate in calculateBonusWithholding().

Cost-of-living index

Source: BEA Regional Price Parities (RPP) — most recent available release. US average = 100. Numbers are rounded.. State-level Regional Price Parities (RPP), US average = 100. Used by the cost-of-living overlay to convert nominal take-home into purchasing-power-equivalent dollars.

Live fixture cross-check

Each row is a hand-derived paystub. The "Ours" column is what calculate() produces at this build. The "Expected" column is the value computed by hand against IRS Pub 15 worksheets at the time the fixture was authored. Drift > $1 indicates either a bug or that a data file changed and the fixture needs to be re-derived. Build runs the full suite as a hard gate — see the methodology page.

Latest result: ✅ $1 total absolute drift across 9 fixtures (0 drifted by >$1).

Spotted an error?

We treat every reported discrepancy as a bug. Email hello@visatakehome.com with:

1. The page URL where you saw the wrong number.
2. What you expected (and your source — IRS Pub, state DOR, paystub).
3. Whether you'd like to be credited in the changelog.

Annual data refresh ritual runs every January when the IRS publishes Rev. Proc. for the new tax year. The full update playbook is documented in methodology.