{
  "taxYear": 2026,
  "federal": {
    "flatRate": 0.22,
    "highRate": 0.37,
    "highThreshold": 1000000
  },
  "states": {
    "alabama": {
      "name": "Alabama",
      "abbr": "AL",
      "method": "flat",
      "rate": 0.05,
      "verified": true,
      "singleSourced": false,
      "source": "Alabama DOR employer withholding tables (rev. Jan 2026)"
    },
    "alaska": {
      "name": "Alaska",
      "abbr": "AK",
      "method": "none",
      "verified": true,
      "source": "repoTaxData",
      "note": "No state income tax."
    },
    "arizona": {
      "name": "Arizona",
      "abbr": "AZ",
      "method": "regular",
      "incomeRate": 0.025,
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate supplemental rate; aggregate method. Arizona income tax is a flat 2.5%, so a separately paid bonus is effectively withheld near 2.5%."
    },
    "arkansas": {
      "name": "Arkansas",
      "abbr": "AR",
      "method": "flat",
      "rate": 0.037,
      "verified": true,
      "singleSourced": false,
      "source": "Arkansas DFA Withholding Tax Employer's Instructions (effective 01/01/2026, reissued May 2026): 'Deduct 3.7% of the bonus or commission for state income tax.'"
    },
    "california": {
      "name": "California",
      "abbr": "CA",
      "method": "special",
      "special": "ca_dual",
      "rate": 0.1023,
      "rateOther": 0.066,
      "verified": true,
      "source": "California EDD DE 44 / DE 231PS (2026)",
      "note": "10.23% on bonuses and stock options; 6.6% on other supplemental wages. California SDI (1.3%, no wage cap in 2026) is also withheld but is not an income tax."
    },
    "colorado": {
      "name": "Colorado",
      "abbr": "CO",
      "method": "regular",
      "incomeRate": 0.044,
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate supplemental rate; aggregate method. Colorado income tax is a flat 4.4%."
    },
    "connecticut": {
      "name": "Connecticut",
      "abbr": "CT",
      "method": "regular",
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate supplemental rate; withhold using the graduated income-tax tables (aggregate method)."
    },
    "delaware": {
      "name": "Delaware",
      "abbr": "DE",
      "method": "regular",
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate flat supplemental rate for a regular bonus; aggregate method. (Delaware suggests a 5.0% rate only for deferred compensation.)"
    },
    "district-of-columbia": {
      "name": "District of Columbia",
      "abbr": "DC",
      "method": "regular",
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate supplemental rate; withhold using the graduated income-tax tables (aggregate method)."
    },
    "florida": {
      "name": "Florida",
      "abbr": "FL",
      "method": "none",
      "verified": true,
      "source": "repoTaxData",
      "note": "No state income tax."
    },
    "georgia": {
      "name": "Georgia",
      "abbr": "GA",
      "method": "regular",
      "incomeRate": 0.0499,
      "verified": true,
      "source": "Georgia HB 463 (signed 5/11/2026), 5.19% -> 4.99% eff. 1/1/2026",
      "note": "No separate supplemental rate; aggregate method. Georgia income tax is a flat 4.99% for 2026 (verified against HB 463; further trigger-based cuts toward 3.99% are future)."
    },
    "hawaii": {
      "name": "Hawaii",
      "abbr": "HI",
      "method": "regular",
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate supplemental rate; withhold using the graduated income-tax tables (aggregate method)."
    },
    "idaho": {
      "name": "Idaho",
      "abbr": "ID",
      "method": "flat",
      "rate": 0.053,
      "verified": true,
      "singleSourced": false,
      "source": "Idaho State Tax Commission (optional flat 5.3%, HB 40)",
      "note": "Optional flat method when the bonus is paid separately; otherwise aggregate. Matches Idaho's top income rate of 5.3%."
    },
    "illinois": {
      "name": "Illinois",
      "abbr": "IL",
      "method": "regular",
      "incomeRate": 0.0495,
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate supplemental rate; aggregate method. Illinois income tax is a flat 4.95%."
    },
    "indiana": {
      "name": "Indiana",
      "abbr": "IN",
      "method": "regular",
      "incomeRate": 0.0295,
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate supplemental rate; aggregate method. Indiana income tax is a flat 2.95% (county income taxes apply on top and are not modeled)."
    },
    "iowa": {
      "name": "Iowa",
      "abbr": "IA",
      "method": "flat",
      "rate": 0.038,
      "verified": true,
      "singleSourced": false,
      "source": "Iowa DOR withholding tax information (flat 3.8%, ties to 2026 flat income tax)",
      "note": "Applied when the bonus is paid separately."
    },
    "kansas": {
      "name": "Kansas",
      "abbr": "KS",
      "method": "flat",
      "rate": 0.05,
      "verified": true,
      "singleSourced": false,
      "source": "Kansas DOR KW-100 withholding guide",
      "note": "Applied when the bonus is paid separately."
    },
    "kentucky": {
      "name": "Kentucky",
      "abbr": "KY",
      "method": "regular",
      "incomeRate": 0.035,
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate supplemental rate; aggregate method. Kentucky income tax is a flat 3.5%."
    },
    "louisiana": {
      "name": "Louisiana",
      "abbr": "LA",
      "method": "regular",
      "incomeRate": 0.03,
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate supplemental rate; aggregate method. Louisiana income tax is a flat 3.0%."
    },
    "maine": {
      "name": "Maine",
      "abbr": "ME",
      "method": "flat",
      "rate": 0.05,
      "verified": true,
      "singleSourced": false,
      "source": "Maine Revenue Services 2026 Withholding Tables for Individual Income Tax: 'If the supplemental wages are paid separately, the payer may withhold a flat five percent.'",
      "note": "Optional flat method if the bonus is paid separately; otherwise aggregate."
    },
    "maryland": {
      "name": "Maryland",
      "abbr": "MD",
      "method": "flat",
      "verified": true,
      "source": "Comptroller of Maryland 2026 Employer Withholding Guide (rev. December 2025)",
      "note": "Maryland withholds a lump sum annual bonus at the highest state rate of 6.5%, plus the local income tax rate of the county where the employee lives. This estimate shows the 6.5% state portion only. The county piggyback rate, which runs from 2.25% to 3.30% in 2026, is withheld on top and is not included here.",
      "rate": 0.065
    },
    "massachusetts": {
      "name": "Massachusetts",
      "abbr": "MA",
      "method": "regular",
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate supplemental rate; aggregate method. Massachusetts is 5% flat, plus a 4% surtax on the part of your income above $1,107,750 for 2026 (the threshold is adjusted every year)."
    },
    "michigan": {
      "name": "Michigan",
      "abbr": "MI",
      "method": "flat",
      "rate": 0.0425,
      "verified": true,
      "singleSourced": false,
      "source": "Michigan Treasury Form 446 (Rev. 02-26), Bonuses and Other Payments",
      "note": "A bonus paid separately from your regular payroll is withheld at a flat 4.25%, with no adjustment for exemptions. Some city income taxes apply on top and are not included here."
    },
    "minnesota": {
      "name": "Minnesota",
      "abbr": "MN",
      "method": "flat",
      "rate": 0.0625,
      "verified": true,
      "singleSourced": false,
      "source": "Minnesota Department of Revenue Withholding Tax Instructions (2026, wh-inst-26)"
    },
    "mississippi": {
      "name": "Mississippi",
      "abbr": "MS",
      "method": "regular",
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate supplemental rate; aggregate method. Mississippi taxes income above an exemption at roughly 4.0%."
    },
    "missouri": {
      "name": "Missouri",
      "abbr": "MO",
      "method": "flat",
      "rate": 0.047,
      "verified": true,
      "singleSourced": false,
      "source": "Missouri Department of Revenue Employer's Tax Guide, Form 4282 (Revised 12-2025), Section 7A: withhold a flat 4.7 percent on supplemental wages paid separately from regular wages. The same flat 4.7 percent option appears in the 2026 Missouri Withholding Tax Formula."
    },
    "montana": {
      "name": "Montana",
      "abbr": "MT",
      "method": "flat",
      "rate": 0.05,
      "verified": true,
      "singleSourced": false,
      "source": "Montana DOR Publication 1 (2026): 'a flat 5 percent of the supplemental wage'"
    },
    "nebraska": {
      "name": "Nebraska",
      "abbr": "NE",
      "method": "flat",
      "rate": 0.035,
      "verified": true,
      "singleSourced": false,
      "source": "Nebraska DOR Circular EN (2026): flat 3.5%"
    },
    "nevada": {
      "name": "Nevada",
      "abbr": "NV",
      "method": "none",
      "verified": true,
      "source": "repoTaxData",
      "note": "No state income tax."
    },
    "new-hampshire": {
      "name": "New Hampshire",
      "abbr": "NH",
      "method": "none",
      "verified": true,
      "source": "repoTaxData",
      "note": "No tax on wage income (the interest/dividends tax has been repealed); 0% on a bonus."
    },
    "new-jersey": {
      "name": "New Jersey",
      "abbr": "NJ",
      "method": "regular",
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate flat supplemental rate; withhold using the graduated income-tax tables (aggregate method)."
    },
    "new-mexico": {
      "name": "New Mexico",
      "abbr": "NM",
      "method": "flat",
      "rate": 0.059,
      "verified": true,
      "singleSourced": false,
      "source": "New Mexico Taxation and Revenue Department FYI-104 (Rev. 11/2025)",
      "note": "New Mexico publishes this rate itself. When your employer figures the federal withholding on the extra pay at a flat percent, FYI-104 tells them to hold back a flat 5.9% for New Mexico."
    },
    "new-york": {
      "name": "New York",
      "abbr": "NY",
      "method": "flat",
      "rate": 0.117,
      "verified": true,
      "source": "New York NYS-50-T-NYS (1/26)",
      "localNote": "New York City adds a 4.25% supplemental rate and Yonkers adds 1.61135% (resident) / 0.5% (non-resident) on top of the 11.7% state rate. Those local rates are not included in the headline figure."
    },
    "north-carolina": {
      "name": "North Carolina",
      "abbr": "NC",
      "method": "flat",
      "rate": 0.0409,
      "verified": true,
      "singleSourced": false,
      "source": "NCDOR Form NC-30 (Web 11-25), 2026 Withholding Tables, Sections 12 and 27",
      "note": "North Carolina's 4.09% bonus rate is its 3.99% flat income-tax rate plus 0.1%, which is how NC-30 arrives at the number. That is why the bonus rate is a little higher than the income-tax rate."
    },
    "north-dakota": {
      "name": "North Dakota",
      "abbr": "ND",
      "method": "flat",
      "rate": 0.015,
      "verified": true,
      "singleSourced": false,
      "source": "North Dakota DOR 2026 income tax withholding booklet: 'Multiply the supplemental wages by 1.50% (.0150)'"
    },
    "ohio": {
      "name": "Ohio",
      "abbr": "OH",
      "method": "flat",
      "rate": 0.0275,
      "verified": true,
      "singleSourced": false,
      "source": "Ohio Administrative Rule 5703-7-10 / ODT: supplemental rate dropped 3.5% -> 2.75% eff. 1/1/2026 (flat-tax alignment)",
      "note": "Ohio's supplemental withholding rate fell to 2.75% for 2026 to match its new flat income-tax rate (was 3.5% in 2025)."
    },
    "oklahoma": {
      "name": "Oklahoma",
      "abbr": "OK",
      "method": "flat",
      "rate": 0.045,
      "verified": true,
      "singleSourced": false,
      "source": "Oklahoma Tax Commission Packet OW-2 (Rev. 11-2025) and OAC 710:90-1-6(b)(1)(A)",
      "note": "Oklahoma's own withholding rule lets an employer take a bonus paid on its own at the state's highest income-tax rate, which is 4.5% for 2026. The rule also allows the aggregate method instead, so your employer may use either."
    },
    "oregon": {
      "name": "Oregon",
      "abbr": "OR",
      "method": "flat",
      "rate": 0.08,
      "verified": true,
      "singleSourced": false,
      "source": "Oregon Department of Revenue, 2026 Withholding Tax Formulas (150-206-436), effective January 1, 2026: employers may use an 8 percent flat rate on supplemental wages such as bonuses, overtime, and commissions paid at a different time than regular payday."
    },
    "pennsylvania": {
      "name": "Pennsylvania",
      "abbr": "PA",
      "method": "regular",
      "incomeRate": 0.0307,
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate supplemental rate; aggregate method. Pennsylvania income tax is a flat 3.07% with no standard deduction, so a separately paid bonus is effectively withheld at 3.07% (local earned-income taxes apply on top and are not modeled)."
    },
    "rhode-island": {
      "name": "Rhode Island",
      "abbr": "RI",
      "method": "flat",
      "rate": 0.0599,
      "verified": true,
      "singleSourced": false,
      "source": "Rhode Island DOR 2026 Withholding Tax Booklet: 5.99%"
    },
    "south-carolina": {
      "name": "South Carolina",
      "abbr": "SC",
      "method": "regular",
      "verified": true,
      "source": "repoTaxData",
      "note": "No published flat supplemental rate; aggregate method (certain payments are withheld at the top marginal rate)."
    },
    "south-dakota": {
      "name": "South Dakota",
      "abbr": "SD",
      "method": "none",
      "verified": true,
      "source": "repoTaxData",
      "note": "No state income tax."
    },
    "tennessee": {
      "name": "Tennessee",
      "abbr": "TN",
      "method": "none",
      "verified": true,
      "source": "repoTaxData",
      "note": "No state income tax on wages."
    },
    "texas": {
      "name": "Texas",
      "abbr": "TX",
      "method": "none",
      "verified": true,
      "source": "repoTaxData",
      "note": "No state income tax."
    },
    "utah": {
      "name": "Utah",
      "abbr": "UT",
      "method": "regular",
      "incomeRate": 0.0445,
      "verified": true,
      "source": "Utah State Tax Commission Publication 14 (Withholding Tax Guide, Rev. 4/26): every withholding schedule reads '2. Multiply line 1 by .0445 (4.45%)'",
      "note": "No separate supplemental rate; aggregate method. Utah income tax is a flat 4.45%, down from 4.5%."
    },
    "vermont": {
      "name": "Vermont",
      "abbr": "VT",
      "method": "special",
      "special": "pct_of_federal",
      "rate": 0.3,
      "rateDeferredComp": 0.06,
      "verified": true,
      "singleSourced": false,
      "source": "Vermont Department of Taxes GB-1210 (2026 Withholding Instructions and Tables)",
      "note": "Vermont supplemental withholding is 30% of the FEDERAL income tax withheld on the bonus (not a percent of the bonus). 6% applies to nonqualified deferred comp."
    },
    "virginia": {
      "name": "Virginia",
      "abbr": "VA",
      "method": "flat",
      "rate": 0.0575,
      "verified": true,
      "singleSourced": false,
      "source": "Virginia Tax employer withholding instructions: flat 5.75%",
      "note": "Optional flat method, or aggregate if income tax was already withheld from regular wages."
    },
    "washington": {
      "name": "Washington",
      "abbr": "WA",
      "method": "none",
      "verified": true,
      "source": "repoTaxData",
      "note": "No tax on wage income (the 7% tax applies only to large long-term capital gains); 0% on a bonus."
    },
    "west-virginia": {
      "name": "West Virginia",
      "abbr": "WV",
      "method": "regular",
      "verified": true,
      "source": "repoTaxData",
      "note": "No separate supplemental rate; withhold using the graduated income-tax tables (aggregate method)."
    },
    "wisconsin": {
      "name": "Wisconsin",
      "abbr": "WI",
      "method": "special",
      "special": "wi_banded",
      "verified": true,
      "singleSourced": false,
      "source": "Wisconsin DOR Publication W-166 (2026): four-band graduated supplemental rate",
      "bands": [
        {
          "upTo": 12760,
          "rate": 0.0354
        },
        {
          "upTo": 25520,
          "rate": 0.0465
        },
        {
          "upTo": 280950,
          "rate": 0.053
        },
        {
          "upTo": null,
          "rate": 0.0765
        }
      ],
      "note": "Graduated supplemental rate by annual gross wages: under $12,760 -> 3.54%; $12,760-$25,520 -> 4.65%; $25,520-$280,950 -> 5.30%; over $280,950 -> 7.65%."
    },
    "wyoming": {
      "name": "Wyoming",
      "abbr": "WY",
      "method": "none",
      "verified": true,
      "source": "repoTaxData",
      "note": "No state income tax."
    }
  }
}