Primary sources and review dates

Federal calculation

• Revenue Procedure 2025-32: 2026 ordinary and preferential thresholds
• IRS Topic 409: capital gains, losses and holding periods
• IRS net investment income tax
• IRS Topic 701: sale of a home

New York 2026 estimated-tax schedules

Official IT-2105 instructions for tax year 2026, reviewed October 2, 2026, supply the resident calculation’s rate schedules and 16 benefit-recapture worksheets. These are current-year estimated-tax instructions, rather than a relabeled prior-year return booklet. The New York nonresident FAQ remains the separate source for residency and source-income allocation limits.

Hawaii continuing table and current corrections

April 22, 2026 official form corrections replace the obsolete printed capital floors with $48,000 / $72,000 / $96,000. The current table listing covers taxable years beginning after December 31, 2024; its 2,000-row PDF and literal schedules match the table in the current actual 2025 N-11 instructions. Enacted Act 24 changes later 2027 / 2029 rates; enacted Act 35 supplies actual 2026 conformity and deductions. Reviewed October 2; final 2026 return instructions remain separate.

Ohio enacted 2026 resident rules

Current 5747.02(A)(3)(c) / (4) supplies the enacted nonbusiness and business formulas. Actual HB96 final analysis, pages 456–457, confirms the 2026 rate and uncodified index freeze; the continuing 2025 return booklet supplies indexed $2,400 / $2,150 / $1,900 units. Current exemption law supplies the strict 2026 $500,000 MAGI boundary. Current 5747.01 effective March 5, 2026 includes both business / qualifying-gain MAGI addbacks and distinct gain deductions. Credit eligibility and ordering are governed by 5747.055, 5747.05, 5747.022 and 5747.98. The 2026 payment instruction sheet prints older rates; the calculator uses the enacted statute. Reviewed October 2, 2026; final 2026 return instructions remain separate.

California 2026 indexing and separate additional tax

The September 3, 2026 FTB indexing memorandum reproduced by CalTax supplies Attachment 2’s nine-band schedules and printed dollar bases. This agency-authored memo is hosted by a third party; the Franchise Tax Board had not yet published final 2026 filing schedules or its 2026 booklet at the October 2 review. The earlier actual 2026 estimated-tax instructions use 2025 schedules and confirm the separate Behavioral Health Services Tax. Current section 17041 prescribes annual indexing; 17043 fixes the $1 million threshold and bars credits against its separate 1% tax. The calculator prepares neither deduction eligibility nor exemption-credit phaseout automatically. Use approved complete state scenarios and regular-tax credit balances.

Massachusetts verified 2026 estimate

The actual 2026 Form 1-ES worksheet and current Department of Revenue rates supply separate 5% / 8.5% / 12% categories. The current surtax guidance confirms the actual 2026 $1,107,750 threshold and positive taxable parts. Chapter 62 section 4 supplies classification, the general-rate reduction mechanism and special 3% stock conditions; its original 5.3% general-income figure is not the operative 2026 rate. Reviewed October 2, 2026. Current ordinary nonrefundable credits, deductions, basis and netting remain approved taxpayer inputs.

District resident rate evidence

The current OTR schedule, operative resident tax statute and actual 2026 D-40ES rate table, page 9 agree on all seven bands. The current linked 2025 D-40 packet retains its 2025 tax year and explains filing-table/rounding effects. Current conformity, state deductions, residency and usable credits are independently approved; a federal standard deduction is not silently substituted.

Virginia current-year estimate and continuing statutes

The actual 2026 Form 760ES supplies the annual resident estimate’s four bands. Section 58.1-321 supplies the strict filing-threshold exemption and age-deduction addback. Current deduction law distinguishes 2026 from later-year amounts; gain-subtraction law retains transaction and investment-date conditions. Actual 2025 resident filing instructions explain the continuing Spouse Tax Adjustment and optional schedule mechanics. All reviewed October 2, 2026; the historical filing packet is not relabeled a final 2026 return.

Oregon source discrepancy and continuing farm worksheet

The actual DOR 2026 OR-ESTIMATE, revised October 7, 2025, supplies the published Chart S / J bases and its $68,000 joint example. The 2026 withholding publication, revised December 31, 2025, page 7 repeats single bases $678 / $10,618. The Legislative Revenue Office Basic Facts dated February 3, 2026 prints $679 / $10,619 instead. Newer deduction figures do not establish which single-chart bases a final return will prescribe. This is an explicitly scoped agency estimate; use approved final liabilities for final-return precision.

Current ORS 316.037 / 316.042 / 316.045 supply ordinary rates, status treatment and transaction-specific 5% farm eligibility. The actual 2025 OR-FCG worksheet shows the continuing category limitation and separate 5% portion. It retains its 2025 form year; the calculator combines its continuing mechanism with the published 2026 estimate. All these source bodies were reviewed and reconciled October 2, 2026. State conformity, category eligibility, deductions, credit limits and local taxes remain approved inputs.

Resident annual estimate references

Additional annual modes use the actual primary publication linked here, with its stated vintage. Arkansas’s revised May 6 schedule replaces the earlier 3.9% estimate; South Carolina’s current 2026 reform letter replaces the older income-base and rate assumptions. Maine’s July estimate and enacted law include the new surcharge. Vermont’s agency schedule is explicitly preliminary. Idaho’s annual 2026 indexed floor was not verified from a final issuer table and is a required independently approved input. Prior-year forms support only their identified continuing preparation mechanics.

• Alabama: current Alabama resident statutory schedule estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Arizona: published 2026 Arizona 140ES annual estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Arkansas: published Arkansas 2026 estimate revised May 6. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Colorado: actual 2026 Colorado DR 0104EP annual estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Connecticut: published Connecticut 2026 estimated-tax worksheet. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Delaware: current Delaware Code title 30, section 1102(a)(14) resident statutory schedule estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Idaho: current Idaho 5.3% statutory estimate with approved 2026 indexed floor. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Indiana: current 2026 Indiana 2.95% resident statutory-rate estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Kansas: actual 2026 Kansas K-40ES annual estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Maine: revised Maine 2026 schedule and July estimated-tax worksheet. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Maryland: published Maryland 2026 PV worksheet. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Michigan: April 15 actual 2026 Michigan rate determination. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Minnesota: current Minnesota 2026 statutory bracket estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Mississippi: current Mississippi 2026 statutory estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Missouri: published Missouri 2026 annual estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Montana: enacted Montana 2026 rate-class estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Nebraska: actual 2026 Nebraska estimated rate chart with literal cent bases. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• New Jersey: current New Jersey 2020 and later published resident schedules. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• New Mexico: New Mexico enacted 2025-and-later schedule estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• North Dakota: published North Dakota 2026 estimated schedule. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Oklahoma: official OTC 2025 legislative summary of enacted 2026 rates. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Rhode Island: published Rhode Island 2026 estimated-tax schedule. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• South Carolina: enacted South Carolina 2026 rates. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Vermont: published preliminary Vermont 2026 estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• West Virginia: current 2026 West Virginia Code 11-21-4j enacted five-band estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.
• Wisconsin: published Wisconsin 2026 annual estimate. only the approved full-year resident income-tax estimate; current state adjustments, netting, deductions and legally usable credit allocations independently prepared.

State preparation references

The records below contain state-specific rules and the official reference used for each guide. A cited statute can contain several historical or future tables. Use the operative effective-year clause and current return instructions when preparing liability. Taxpayer identity, source income, deductions and credits can change the final amount.

• Alabama guide: Estimate Alabama resident capital-gain tax using its 2%, 4% and 5% bands, approved state taxable bases and complete usable credits. Official reference.
• Alaska guide: Alaska has no state individual income tax. Federal capital-gains tax and NIIT can still apply. Official reference.
• Arizona guide: Compare Arizona’s 2026 2.5% resident estimate after approved state adjustments, including any eligible 25% long-term-gain subtraction. Official reference.
• Arkansas guide: Estimate Arkansas’s revised 2026 resident bands, transition table and approved credits; prepare actual gain exclusions first. Official reference.
• California guide: Estimate 2026 California capital gains with indexed resident brackets, approved credits and the separate 1% tax above $1 million. Official reference.
• Colorado guide: Estimate Colorado’s 2026 4.4% resident tax with approved taxable bases, AMT, credit recapture and usable credits. Official reference.
• Connecticut guide: Compare Connecticut 2026 resident tax with its personal exemption, add-back, recapture and percentage credit. Official reference.
• Delaware guide: Compare Delaware’s resident capital-gain income through its progressive bands, approved exclusions and usable nonrefundable credits. Official reference.
• Florida guide: Florida does not impose personal income tax. A Florida individual can still owe federal tax on a gain. Official reference.
• Georgia guide: Georgia’s enacted 2026 individual income-tax rate is 4.99%, according to the department’s September 2026 update. Official reference.
• Hawaii guide: Calculate Hawaii’s 2026 capital-gain tax change using the official table, corrected gain floors and ordinary-tax comparison. State basis and netting are prepared. Official reference.
• Idaho guide: Calculate Idaho’s 5.3% resident estimate using an independently approved 2026 indexed floor and complete credits. Official reference.
• Illinois guide: Illinois imposes 4.95% on individual net income, with its own adjustments to federal AGI. Official reference.
• Indiana guide: Calculate Indiana’s 2026 2.95% state resident estimate using approved taxable bases and credits. County tax is separate. Official reference.
• Iowa guide: Iowa’s 2026 code sets a 3.8% individual rate. Capital-gain deductions depend on eligible transactions. Official reference.
• Kansas guide: Estimate Kansas 2026 resident capital-gain income through its 5.2% and 5.58% bands with approved bases and complete credits. Official reference.
• Kentucky guide: Kentucky’s individual income-tax rate falls to 3.5% for tax years beginning in 2026. Official reference.
• Louisiana guide: Louisiana uses a 3% individual rate for 2025 and later. Nonresident calculations still require Louisiana-source allocation. Official reference.
• Maine guide: Estimate Maine 2026 resident tax including the enacted 2% high-income surcharge, recapture and usable credits. Official reference.
• Maryland guide: Compare Maryland 2026 state bands and the 2% covered capital-gain surtax using approved annual amounts. Official reference.
• Massachusetts guide: Massachusetts taxes ordinary long-term gains at 5%, short-term gains at 8.5%, plus a 4% surtax above $1,107,750 in 2026. Official reference.
• Michigan guide: Compare Michigan’s verified 2026 4.25% resident estimate using approved state taxable balances and usable credits. Official reference.
• Minnesota guide: Calculate Minnesota’s 2026 resident bands and 1% annual investment-income tax with approved credit allocations. Official reference.
• Mississippi guide: Compare Mississippi’s 2026 4% tax above $10,000, preserving signed spouse balances and approved credits. Official reference.
• Missouri guide: Compare Missouri’s 2026 resident spouse schedules after preparing the eligible annual net-capital-gain subtraction. Official reference.
• Montana guide: Estimate Montana 2026 ordinary tax and stacked long-term rates using approved annual categories and credits. Official reference.
• Nebraska guide: Estimate Nebraska’s published 2026 resident bands, including the 4.55% top rate, from approved taxable bases and usable credits. Official reference.
• Nevada guide: Nevada’s constitution prohibits an individual personal income tax. Federal gain calculations remain separate. Official reference.
• New Hampshire guide: New Hampshire repealed its interest-and-dividends tax for periods beginning January 1, 2025 and later. Official reference.
• New Jersey guide: Compare New Jersey resident capital-gain tax using its gross-income no-tax thresholds, approved taxable balances and usable credits. Official reference.
• New Mexico guide: Calculate New Mexico resident tax after approved state adjustments and eligible capital-gain deductions under the current six-band schedule. Official reference.
• New York guide: Estimate 2026 New York resident capital gains tax with progressive brackets and benefit recapture, plus federal tax and NIIT. Official reference.
• North Carolina guide: North Carolina’s 2026 individual rate is 3.99%. Future rate reductions have statutory revenue conditions. Official reference.
• North Dakota guide: Estimate North Dakota’s 2026 resident bands after approved gain deductions, including eligible 40% net-long-term subtraction. Official reference.
• Ohio guide: Estimate Ohio’s 2026 sale tax with separate nonbusiness and business bases, approved annual credits, federal capital-gain tax and NIIT. Official reference.
• Oklahoma guide: Calculate Oklahoma’s new 2026 resident bands after approved gain deductions and usable credits, with a 4.5% top rate. Official reference.
• Oregon guide: Estimate Oregon’s published 2026 resident tax change across four bands, approved 5% farm gains and usable credits. Federal gains and NIIT stay separate. Official reference.
• Pennsylvania guide: Pennsylvania’s personal income-tax rate is 3.07%; the state’s gain category and basis need their own reconciliation. Official reference.
• Rhode Island guide: Estimate Rhode Island’s actual 2026 resident schedule using approved annual capital-gain income and usable credits; future rules are separate. Official reference.
• South Carolina guide: Estimate South Carolina’s new 2026 rates after approved SCIAD and eligible net-long-term-gain deductions. Official reference.
• South Dakota guide: South Dakota’s Department of Revenue confirms there is no individual income tax. Federal capital-gain tax still applies. Official reference.
• Tennessee guide: Tennessee repealed the Hall income tax for periods beginning in 2021 and later. Federal tax remains payable on taxable gains. Official reference.
• Texas guide: Texas’s constitution prohibits an individual net-income tax. Federal tax and another state’s sourced-income tax can remain. Official reference.
• Utah guide: Utah’s enacted 2026 rate is 4.45%, retroactive to January 1, 2026. Prepared state taxable income determines the base. Official reference.
• Vermont guide: Compare Vermont’s preliminary 2026 schedules and AGI minimum tax after approved capital-gain exclusions. Official reference.
• Virginia guide: Estimate Virginia’s 2026 resident tax change using four brackets, the VAGI filing-threshold exemption and approved credits. Federal gains and NIIT are separate. Official reference.
• Washington guide: Washington’s capital-gains excise tax has 7% and 9.9% tiers; real estate and specified assets are exempt. Official reference.
• West Virginia guide: Compare West Virginia’s enacted 2026 resident bands and approved nonrefundable credits using independently prepared state taxable income. Official reference.
• Wisconsin guide: Estimate Wisconsin 2026 tax using actual state status, approved capital deductions and complete usable credits. Official reference.
• Wyoming guide: Wyoming’s legislative tax-structure report lists a zero individual income-tax rate. Federal gain tax remains separate. Official reference.
• District of Columbia guide: DC resident capital gains enter a seven-band income-tax schedule, from 4% to 10.75%. Compare approved annual taxable income and usable credits. Official reference.

Data and correction policy

The public sourcebook lists the guide facts, review date and verified calculation options. It does not publish a national ranking based on incomparable top percentages. A state exclusion, a flat income rate and an excise tier are different rules with different bases. Figures are updated together with the affected explanation and calculation.

Consult methodology for the federal before-and-after calculation and limits. A prepared state liability remains necessary where this tool does not implement the complete state return. Unknown amounts stay blank rather than becoming a claim of zero tax.