Sources
Sources
Official federal and state sources used by the 2026 paycheck calculator.
How sources are used
PaycheckDB prioritizes official federal and state references for 2026 withholding estimates. Federal withholding, FICA constants, and state notes are linked separately so users and AI systems can trace each assumption back to a public source.
State pages include their own source cards and a support label. Pending states intentionally exclude unverified state withholding tables until implementation and testing are complete.
IRS Publication 15-T (2026)www.irs.govIRS Publication 15 (2026), Supplemental Wageswww.irs.govIRS FAQ: deduction for qualified overtime compensationwww.irs.govIRS: how to take advantage of no tax on tips and overtimewww.irs.govGovInfo: Public Law 119-21, One Big Beautiful Bill Actwww.govinfo.govU.S. Department of Labor overtime pay guidancewww.dol.govTurboTax: no tax on overtime overviewturbotax.intuit.comH&R Block: no tax on overtime explainedwww.hrblock.comIRS: what the no tax on tips deduction means for youwww.irs.govIRS: tips and overtime guidance for tax year 2025www.irs.govTurboTax: no tax on tips overviewturbotax.intuit.comH&R Block: One Big Beautiful Bill tax impactswww.hrblock.comIRS: 2026 filing season updates and resources for seniorswww.irs.govIRS: check your eligibility for the enhanced deduction for seniorswww.irs.govIRS: tax inflation adjustments for tax year 2026www.irs.govIRS Schedule 1-A (Form 1040), Additional Deductionswww.irs.govIRS Publication 15 (2026), Social Security and Medicare tax rateswww.irs.govSSA Contribution and Benefit Basewww.ssa.govCalifornia EDD 2026 rates and withholdingedd.ca.govTexas Comptroller: individual income tax overviewcomptroller.texas.govFlorida Department of Revenuefloridarevenue.comNew York withholding tax rate changes effective January 1, 2026www.tax.ny.govNYS withholding forms and publicationswww.tax.ny.govNew Jersey Division of Taxationwww.nj.govIllinois Department of Revenue income tax ratestax.illinois.govIllinois Department of Revenuetax.illinois.govPennsylvania employer withholding guidewww.revenue.pa.govWashington Department of Revenue: taxes and ratesdor.wa.govWashington Department of Revenue: B&O tax notewww.dor.wa.govGeorgia Department of Revenuedor.georgia.govNorth Carolina Department of Revenuewww.ncdor.govMassachusetts Department of Revenuewww.mass.govOhio Department of Taxationtax.ohio.govOhio employer and school district withholding guidelinesdam.assets.ohio.govOhio Revised Code Chapter 718 municipal income taxcodes.ohio.govAlabama Department of Revenuewww.revenue.alabama.govAlaska Department of Revenuetax.alaska.govArizona Department of Revenueazdor.govArkansas Department of Finance and Administrationwww.dfa.arkansas.govColorado Department of Revenuetax.colorado.govConnecticut Department of Revenue Servicesportal.ct.govDelaware Division of Revenuerevenue.delaware.govHawaii Department of Taxationtax.hawaii.govIdaho State Tax Commissiontax.idaho.govIndiana Department of Revenuewww.in.govIowa Department of Revenuetax.iowa.govKansas Department of Revenuewww.ksrevenue.govKentucky Department of Revenuerevenue.ky.govLouisiana Department of Revenuerevenue.louisiana.govMaine Revenue Serviceswww.maine.govMaryland Comptrollerwww.marylandtaxes.govMichigan Department of Treasurywww.michigan.govMinnesota Department of Revenuewww.revenue.state.mn.usMississippi Department of Revenuewww.dor.ms.govMissouri Department of Revenuedor.mo.govMontana Department of Revenuemtrevenue.govNorth Dakota Office of State Tax Commissionerwww.tax.nd.govNebraska Department of Revenuerevenue.nebraska.govNevada Department of Taxationtax.nv.govNew Hampshire Department of Revenue Administrationwww.revenue.nh.govNew Mexico Taxation and Revenue Departmentwww.tax.newmexico.govOklahoma Tax Commissionoklahoma.govOregon Department of Revenuewww.oregon.govRhode Island Division of Taxationtax.ri.govSouth Carolina Department of Revenuedor.sc.govSouth Dakota Department of Revenuedor.sd.govTennessee Department of Revenuewww.tn.govUtah State Tax Commissiontax.utah.govVermont Department of Taxestax.vermont.govVirginia Taxwww.tax.virginia.govWest Virginia State Tax Departmenttax.wv.govWisconsin Department of Revenuewww.revenue.wi.govWyoming Department of Revenuerevenue.wyo.gov