{"openapi":"3.1.0","info":{"title":"US Tax Calculators","version":"1.0.0","description":"Federal income tax, FICA, capital gains, deduction and retirement-limit estimates from IRS published figures. One call, one computed answer, no accounts or API keys. Machine-payable over x402.","x-guidance":"US Tax Calculators: Federal income tax, FICA, capital gains, deduction and retirement-limit estimates from IRS published figures. Use /income-tax-estimate for federal tax on wages, /payroll-tax for FICA and self-employment tax, /bracket-lookup for marginal rate, /standard-deduction, /capital-gains-tax for LTCG and NIIT, /retirement-limits, /withholding-estimate for take-home pay and /tax-years for bundled years. Each paid GET returns a computed verdict with the reasons, the source and what was NOT checked. A verdict of UNVERIFIED means a lookup failed: treat it as unknown. No account or key: pay per call in USDC over x402."},"servers":[{"url":"https://us-tax-calc.x402tookit.com"}],"paths":{"/bracket-lookup":{"get":{"operationId":"bracket_lookup","summary":"Which US federal income tax bracket a taxable income falls in: marginal rate, bracket edges and dollars to the next bracket.","description":"Which US federal income tax bracket a taxable income falls in: marginal rate, bracket edges and dollars to the next bracket.","tags":["tax","irs","brackets","marginal-rate"],"parameters":[{"name":"taxable_income","in":"query","required":true,"description":"Taxable income in dollars (after deductions)","schema":{"type":"number"}},{"name":"filing_status","in":"query","required":true,"description":"single, mfj, mfs, hoh or qss","schema":{"type":"string"}},{"name":"year","in":"query","required":false,"description":"Tax year (default: latest bundled)","schema":{"type":"integer"}}],"responses":{"200":{"description":"The answer.","content":{"application/json":{"schema":{"type":"object","properties":{"verdict":{"type":["null","string"]},"summary":{"type":["null","string"]},"reasons":{"type":["array","null"],"items":{"type":"string"}},"taxYear":{"type":["null","number"]},"filingStatus":{"type":["null","string"]},"taxableIncome":{"type":["null","number"]},"marginalRate":{"type":["null","number"]},"rateOnNextDollar":{"type":["null","number"]},"bracketFrom":{"type":["null","number"]},"bracketTo":{"type":["null","number"]},"dollarsToNextBracket":{"type":["null","number"]},"nextBracketRate":{"type":["null","number"]},"taxOnThisIncome":{"type":["null","number"]},"allBrackets":{"type":["array","null"],"items":{"type":"object","properties":{"from":{"type":["null","number"]},"to":{"type":["null","number"]},"rate":{"type":["null","number"]}}}},"degraded":{"type":["boolean","null"]},"notChecked":{"type":["array","null"],"items":{"type":"string"}},"source":{"type":["null","string"]},"asOf":{"type":["null","string"]},"disclaimer":{"type":["null","string"]}}},"example":{"verdict":"COMPUTED","summary":"2024 Single: taxable income 100000 is in the 22% bracket (47150 to 100525); the next dollar is taxed at 22%.","reasons":["A bracket covers income over its lower edge and not over its upper edge; income exactly at an upper edge is taxed at the lower rate, and the next dollar at the higher rate."],"taxYear":2024,"filingStatus":"single","taxableIncome":100000,"marginalRate":0.22,"rateOnNextDollar":0.22,"bracketFrom":47150,"bracketTo":100525,"dollarsToNextBracket":525,"nextBracketRate":0.24,"taxOnThisIncome":17053,"allBrackets":[{"from":0,"to":11600,"rate":0.1},{"from":11600,"to":47150,"rate":0.12}],"degraded":false,"notChecked":["state and local income tax","tax credits (child tax credit, earned income, education, energy) and AMT","…2 more"],"source":"computed locally","asOf":"2026-10-21T05:43:35.613Z","disclaimer":"Screening signal computed from the named public source. Not financial, legal or investment advice; provided as is. Verify at the source before acting."}}}},"400":{"description":"A parameter was missing or out of range."},"402":{"description":"Payment Required"},"502":{"description":"The upstream source failed or timed out."}},"x-payment-info":{"price":{"mode":"fixed","currency":"USD","amount":"0.0200"},"protocols":[{"x402":{"network":"eip155:8453","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/bracket-lookup"}},{"x402":{"network":"solana:5eykt4UsFv8P8NJdTREpY1vzqKqZKvdp","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/bracket-lookup"}},{"x402":{"network":"eip155:137","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/bracket-lookup"}},{"x402":{"network":"eip155:42161","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/bracket-lookup"}}]}}},"/capital-gains-tax":{"get":{"operationId":"capital_gains_tax","summary":"US long-term capital gains tax: 0/15/20 percent stacked on ordinary taxable income, plus 3.8 percent net investment income tax.","description":"US long-term capital gains tax: 0/15/20 percent stacked on ordinary taxable income, plus 3.8 percent net investment income tax.","tags":["tax","irs","capital-gains","niit"],"parameters":[{"name":"filing_status","in":"query","required":true,"description":"single, mfj, mfs, hoh or qss","schema":{"type":"string"}},{"name":"ordinary_taxable_income","in":"query","required":true,"description":"Taxable income excluding the gains and qualified dividends","schema":{"type":"number"}},{"name":"long_term_gains","in":"query","required":true,"description":"Net long-term capital gains plus qualified dividends","schema":{"type":"number"}},{"name":"magi","in":"query","required":false,"description":"Modified AGI for the 3.8% NIIT (default: income plus gains)","schema":{"type":"number"}},{"name":"net_investment_income","in":"query","required":false,"description":"NII for NIIT (default: long_term_gains)","schema":{"type":"number"}},{"name":"year","in":"query","required":false,"description":"Tax year (default: latest bundled)","schema":{"type":"integer"}}],"responses":{"200":{"description":"The answer.","content":{"application/json":{"schema":{"type":"object","properties":{"verdict":{"type":["null","string"]},"summary":{"type":["null","string"]},"reasons":{"type":["array","null"],"items":{"type":"string"}},"taxYear":{"type":["null","number"]},"filingStatus":{"type":["null","string"]},"ordinaryTaxableIncome":{"type":["null","number"]},"longTermGains":{"type":["null","number"]},"gainsTaxedAt0Percent":{"type":["null","number"]},"gainsTaxedAt15Percent":{"type":["null","number"]},"gainsTaxedAt20Percent":{"type":["null","number"]},"zeroRateMaximum":{"type":["null","number"]},"fifteenRateMaximum":{"type":["null","number"]},"capitalGainsTax":{"type":["null","number"]},"ordinaryIncomeTax":{"type":["null","number"]},"netInvestmentIncomeTax":{"type":["null","number"]},"niit":{"type":["null","object"],"properties":{"threshold":{"type":["null","number"]},"magiUsed":{"type":["null","number"]},"netInvestmentIncomeUsed":{"type":["null","number"]},"magiOverThreshold":{"type":["null","number"]},"taxedAmount":{"type":["null","number"]},"rate":{"type":["null","number"]}}},"totalFederalTaxOnThese":{"type":["null","number"]},"averageRateOnGains":{"type":["null","number"]},"degraded":{"type":["boolean","null"]},"notChecked":{"type":["array","null"],"items":{"type":"string"}},"source":{"type":["null","string"]},"asOf":{"type":["null","string"]},"disclaimer":{"type":["null","string"]}}},"example":{"verdict":"ESTIMATE","summary":"2025 Single: tax on 50000 of long-term gains is 7500 (0 at 0%, 50000 at 15%, 0 at 20%) plus NIIT 0; with ordinary tax 12514 the total is 20014.","reasons":["Gains are stacked on top of ordinary taxable income: the 2025 0% rate applies up to 48350 of total taxable income and 15% up to 533400 for Single; 20% above.","magi was not given, so taxable income plus gains was used for the NIIT test; true MAGI is usually higher (it adds back deductions), which can raise the NIIT.","…1 more"],"taxYear":2025,"filingStatus":"single","ordinaryTaxableIncome":80000,"longTermGains":50000,"gainsTaxedAt0Percent":0,"gainsTaxedAt15Percent":50000,"gainsTaxedAt20Percent":0,"zeroRateMaximum":48350,"fifteenRateMaximum":533400,"capitalGainsTax":7500,"ordinaryIncomeTax":12514,"netInvestmentIncomeTax":0,"niit":{"threshold":200000,"magiUsed":130000,"netInvestmentIncomeUsed":50000,"magiOverThreshold":0,"taxedAmount":0,"rate":0.038},"totalFederalTaxOnThese":20014,"averageRateOnGains":0.15,"degraded":false,"notChecked":["state and local income tax","tax credits (child tax credit, earned income, education, energy) and AMT","…5 more"],"source":"computed locally","asOf":"2026-10-21T05:43:35.880Z","disclaimer":"Screening signal computed from the named public source. Not financial, legal or investment advice; provided as is. Verify at the source before acting."}}}},"400":{"description":"A parameter was missing or out of range."},"402":{"description":"Payment Required"},"502":{"description":"The upstream source failed or timed out."}},"x-payment-info":{"price":{"mode":"fixed","currency":"USD","amount":"0.0300"},"protocols":[{"x402":{"network":"eip155:8453","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/capital-gains-tax"}},{"x402":{"network":"solana:5eykt4UsFv8P8NJdTREpY1vzqKqZKvdp","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/capital-gains-tax"}},{"x402":{"network":"eip155:137","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/capital-gains-tax"}},{"x402":{"network":"eip155:42161","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/capital-gains-tax"}}]}}},"/income-tax-estimate":{"get":{"operationId":"income_tax_estimate","summary":"US federal income tax estimate by filing status and year, with bracket breakdown and marginal and effective rates.","description":"US federal income tax estimate by filing status and year, with bracket breakdown and marginal and effective rates.","tags":["tax","irs","income-tax","brackets","estimate"],"parameters":[{"name":"filing_status","in":"query","required":true,"description":"single, mfj, mfs, hoh or qss","schema":{"type":"string"}},{"name":"income","in":"query","required":true,"description":"Total ordinary income such as wages, in dollars","schema":{"type":"number"}},{"name":"year","in":"query","required":false,"description":"Tax year (default: latest bundled)","schema":{"type":"integer"}},{"name":"adjustments","in":"query","required":false,"description":"Above-the-line adjustments, dollars (default 0)","schema":{"type":"number"}},{"name":"itemized_deductions","in":"query","required":false,"description":"Itemized deductions other than SALT (default 0)","schema":{"type":"number"}},{"name":"salt_paid","in":"query","required":false,"description":"State and local taxes paid, capped by law (not for 2026)","schema":{"type":"number"}},{"name":"aged_count","in":"query","required":false,"description":"People aged 65+ on the return (extra standard deduction)","schema":{"type":"integer"}},{"name":"blind_count","in":"query","required":false,"description":"Blind people on the return","schema":{"type":"integer"}}],"responses":{"200":{"description":"The answer.","content":{"application/json":{"schema":{"type":"object","properties":{"verdict":{"type":["null","string"]},"summary":{"type":["null","string"]},"reasons":{"type":["array","null"],"items":{"type":"string"}},"taxYear":{"type":["null","number"]},"filingStatus":{"type":["null","string"]},"income":{"type":["null","number"]},"adjustments":{"type":["null","number"]},"adjustedGrossIncome":{"type":["null","number"]},"deductionUsed":{"type":["null","string"]},"standardDeduction":{"type":["null","object"],"properties":{"basic":{"type":["null","number"]},"base":{"type":["null","number"]},"depLimited":{"type":["boolean","null"]},"boxes":{"type":["null","number"]},"addlPerBox":{"type":["null","number"]},"addl":{"type":["null","number"]},"total":{"type":["null","number"]}}},"itemizedDeductions":{"type":["null","number"]},"saltDeductionAllowed":{"type":["null","number"]},"taxableIncome":{"type":["null","number"]},"incomeTaxBeforeCredits":{"type":["null","number"]},"marginalRate":{"type":["null","number"]},"rateOnNextDollar":{"type":["null","number"]},"effectiveRateOnTaxableIncome":{"type":["null","number"]},"effectiveRateOnIncome":{"type":["null","number"]},"brackets":{"type":["array","null"],"items":{"type":"object","properties":{"rate":{"type":["null","number"]},"from":{"type":["null","number"]},"to":{"type":["null","number"]},"incomeInBracket":{"type":["null","number"]},"tax":{"type":["null","number"]}}}},"bundledYears":{"type":["array","null"],"items":{"type":"number"}},"degraded":{"type":["boolean","null"]},"notChecked":{"type":["array","null"],"items":{"type":"string"}},"source":{"type":["null","string"]},"asOf":{"type":["null","string"]},"disclaimer":{"type":["null","string"]}}},"example":{"verdict":"ESTIMATE","summary":"2025 Single: taxable income 104250, estimated federal income tax 17867, marginal rate 24%, effective 17.14% of taxable income.","reasons":["The standard deduction (15750) is at least the itemized total (0), so it is used.","Tax is computed from the IRS tax rate schedule; the IRS Tax Table (used on the return below 100,000) rounds income to 25 or 50 dollar steps and can differ by a few dollars."],"taxYear":2025,"filingStatus":"single","income":120000,"adjustments":0,"adjustedGrossIncome":120000,"deductionUsed":"standard","standardDeduction":{"basic":15750,"base":15750,"depLimited":false,"boxes":0,"addlPerBox":2000,"addl":0,"total":15750},"itemizedDeductions":0,"saltDeductionAllowed":0,"taxableIncome":104250,"incomeTaxBeforeCredits":17867,"marginalRate":0.24,"rateOnNextDollar":0.24,"effectiveRateOnTaxableIncome":0.17138599999999998,"effectiveRateOnIncome":0.148892,"brackets":[{"rate":0.1,"from":0,"to":11925,"incomeInBracket":11925,"tax":1192.5},{"rate":0.12,"from":11925,"to":48475,"incomeInBracket":36550,"tax":4386}],"bundledYears":[2024,2025],"degraded":false,"notChecked":["state and local income tax","tax credits (child tax credit, earned income, education, energy) and AMT","…2 more"],"source":"computed locally","asOf":"2026-10-21T05:43:36.132Z","disclaimer":"Screening signal computed from the named public source. Not financial, legal or investment advice; provided as is. Verify at the source before acting."}}}},"400":{"description":"A parameter was missing or out of range."},"402":{"description":"Payment Required"},"502":{"description":"The upstream source failed or timed out."}},"x-payment-info":{"price":{"mode":"fixed","currency":"USD","amount":"0.0300"},"protocols":[{"x402":{"network":"eip155:8453","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/income-tax-estimate"}},{"x402":{"network":"solana:5eykt4UsFv8P8NJdTREpY1vzqKqZKvdp","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/income-tax-estimate"}},{"x402":{"network":"eip155:137","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/income-tax-estimate"}},{"x402":{"network":"eip155:42161","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/income-tax-estimate"}}]}}},"/payroll-tax":{"get":{"operationId":"payroll_tax","summary":"US FICA tax on wages (Social Security, Medicare, Additional Medicare) with the employer split, and self-employment tax.","description":"US FICA tax on wages (Social Security, Medicare, Additional Medicare) with the employer split, and self-employment tax.","tags":["tax","fica","payroll","self-employment","medicare"],"parameters":[{"name":"wages","in":"query","required":false,"description":"W-2 wages, dollars (give wages and/or self_employment_income)","schema":{"type":"number"}},{"name":"self_employment_income","in":"query","required":false,"description":"Net self-employment profit, dollars","schema":{"type":"number"}},{"name":"filing_status","in":"query","required":false,"description":"single (default), mfj, mfs, hoh or qss; sets Additional Medicare threshold","schema":{"type":"string"}},{"name":"year","in":"query","required":false,"description":"Tax year (default: latest bundled)","schema":{"type":"integer"}}],"responses":{"200":{"description":"The answer.","content":{"application/json":{"schema":{"type":"object","properties":{"verdict":{"type":["null","string"]},"summary":{"type":["null","string"]},"reasons":{"type":["array","null"],"items":{"type":"string"}},"taxYear":{"type":["null","number"]},"filingStatus":{"type":["null","string"]},"socialSecurityWageBase":{"type":["null","number"]},"wages":{"type":["null","number"]},"employee":{"type":["null","object"],"properties":{"socialSecurity":{"type":["null","number"]},"medicare":{"type":["null","number"]},"additionalMedicareWithheld":{"type":["null","number"]},"additionalMedicareOwedOnReturn":{"type":["null","number"]},"additionalMedicareThresholdForStatus":{"type":["null","number"]},"total":{"type":["null","number"]}}},"employer":{"type":["null","object"],"properties":{"socialSecurity":{"type":["null","number"]},"medicare":{"type":["null","number"]},"total":{"type":["null","number"]}}},"combinedEmployeeEmployerTotal":{"type":["null","number"]},"socialSecurityWages":{"type":["null","number"]},"degraded":{"type":["boolean","null"]},"notChecked":{"type":["array","null"],"items":{"type":"string"}},"source":{"type":["null","string"]},"asOf":{"type":["null","string"]},"disclaimer":{"type":["null","string"]}}},"example":{"verdict":"COMPUTED","summary":"2025: employee FICA on 90000 of wages is 6885; employer pays 6885.","reasons":["Social Security applies to wages up to the 2025 wage base of 176100; Medicare has no cap.","Additional Medicare Tax (0.9%) is owed on the return above 200000 for Single, but an employer withholds it over 200,000 regardless of filing status; the two can differ."],"taxYear":2025,"filingStatus":"single","socialSecurityWageBase":176100,"wages":90000,"employee":{"socialSecurity":5580,"medicare":1305,"additionalMedicareWithheld":0,"additionalMedicareOwedOnReturn":0,"additionalMedicareThresholdForStatus":200000,"total":6885},"employer":{"socialSecurity":5580,"medicare":1305,"total":6885},"combinedEmployeeEmployerTotal":13770,"socialSecurityWages":90000,"degraded":false,"notChecked":["state and local income tax","tax credits (child tax credit, earned income, education, energy) and AMT","…5 more"],"source":"computed locally","asOf":"2026-10-21T05:43:36.384Z","disclaimer":"Screening signal computed from the named public source. Not financial, legal or investment advice; provided as is. Verify at the source before acting."}}}},"400":{"description":"A parameter was missing or out of range."},"402":{"description":"Payment Required"},"502":{"description":"The upstream source failed or timed out."}},"x-payment-info":{"price":{"mode":"fixed","currency":"USD","amount":"0.0300"},"protocols":[{"x402":{"network":"eip155:8453","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/payroll-tax"}},{"x402":{"network":"solana:5eykt4UsFv8P8NJdTREpY1vzqKqZKvdp","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/payroll-tax"}},{"x402":{"network":"eip155:137","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/payroll-tax"}},{"x402":{"network":"eip155:42161","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/payroll-tax"}}]}}},"/retirement-limits":{"get":{"operationId":"retirement_limits","summary":"IRS retirement and HSA contribution limits by year: 401(k), IRA, catch-up, SIMPLE, HSA, with an age-adjusted personal limit.","description":"IRS retirement and HSA contribution limits by year: 401(k), IRA, catch-up, SIMPLE, HSA, with an age-adjusted personal limit.","tags":["tax","401k","ira","hsa","retirement"],"parameters":[{"name":"year","in":"query","required":false,"description":"Year (default: latest full year; 2027 has HSA limits only)","schema":{"type":"integer"}},{"name":"age","in":"query","required":false,"description":"Your age this year, for personal 401(k)/IRA/HSA limits","schema":{"type":"integer"}}],"responses":{"200":{"description":"The answer.","content":{"application/json":{"schema":{"type":"object","properties":{"verdict":{"type":["null","string"]},"summary":{"type":["null","string"]},"reasons":{"type":["array","null"],"items":{"type":"string"}},"year":{"type":["null","number"]},"publishedStatus":{"type":["null","string"]},"limits":{"type":["null","object"],"properties":{"elective401k403b457TspDeferral":{"type":["null","number"]},"catchUpAge50":{"type":["null","number"]},"superCatchUpAge60to63":{"type":["null","number"]},"iraContribution":{"type":["null","number"]},"iraCatchUpAge50":{"type":["null","number"]},"simpleDeferral":{"type":["null","number"]},"simpleDeferralSmallOrMatchingEmployers":{"type":["null","number"]},"simpleCatchUpAge50":{"type":["null","number"]},"simpleSuperCatchUpAge60to63":{"type":["null","number"]},"definedContributionPlanAnnualAdditions415c":{"type":["null","number"]},"compensationLimit401a17":{"type":["null","number"]},"highlyCompensatedEmployeeThreshold":{"type":["null","number"]},"hsaSelfOnly":{"type":["null","number"]},"hsaFamily":{"type":["null","number"]},"hsaCatchUpAge55":{"type":["null","number"]}}},"personalLimits":{"type":["null","object"],"properties":{"elective401k403b457":{"type":["null","object"],"properties":{"base":{"type":["null","number"]},"catchUp":{"type":["null","number"]},"total":{"type":["null","number"]},"catchUpKind":{"type":["null","string"]}}},"simple":{"type":["null","object"],"properties":{"base":{"type":["null","number"]},"catchUp":{"type":["null","number"]},"total":{"type":["null","number"]}}},"ira":{"type":["null","object"],"properties":{"base":{"type":["null","number"]},"catchUp":{"type":["null","number"]},"total":{"type":["null","number"]}}},"hsaSelfOnly":{"type":["null","object"],"properties":{"base":{"type":["null","number"]},"catchUp":{"type":["null","number"]},"total":{"type":["null","number"]}}},"hsaFamily":{"type":["null","object"],"properties":{"base":{"type":["null","number"]},"catchUp":{"type":["null","number"]},"total":{"type":["null","number"]}}}}},"availableYears":{"type":["array","null"],"items":{"type":"number"}},"sourceDocuments":{"type":["array","null"],"items":{"type":"string"}},"degraded":{"type":["boolean","null"]},"notChecked":{"type":["array","null"],"items":{"type":"string"}},"source":{"type":["null","string"]},"asOf":{"type":["null","string"]},"disclaimer":{"type":["null","string"]}}},"example":{"verdict":"COMPUTED","summary":"2026: 401(k) elective deferral limit 24500 (catch-up 8000), IRA 7500 (catch-up 1100), HSA 4400 self-only or 8750 family.","reasons":["Age is measured at the end of the calendar year for catch-ups; the age 60-63 super catch-up replaces (does not add to) the age 50 catch-up."],"year":2026,"publishedStatus":"complete","limits":{"elective401k403b457TspDeferral":24500,"catchUpAge50":8000,"superCatchUpAge60to63":11250,"iraContribution":7500,"iraCatchUpAge50":1100,"simpleDeferral":17000,"simpleDeferralSmallOrMatchingEmployers":18100,"simpleCatchUpAge50":4000,"simpleSuperCatchUpAge60to63":5250,"definedContributionPlanAnnualAdditions415c":72000,"compensationLimit401a17":360000,"highlyCompensatedEmployeeThreshold":160000,"hsaSelfOnly":4400,"hsaFamily":8750,"hsaCatchUpAge55":1000},"personalLimits":{"elective401k403b457":{"base":24500,"catchUp":8000,"total":32500,"catchUpKind":"age 50+ catch-up"},"simple":{"base":17000,"catchUp":4000,"total":21000},"ira":{"base":7500,"catchUp":1100,"total":8600},"hsaSelfOnly":{"base":4400,"catchUp":0,"total":4400},"hsaFamily":{"base":8750,"catchUp":0,"total":8750}},"availableYears":[2024,2025],"sourceDocuments":["https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","https://www.irs.gov/pub/irs-drop/n-25-67.pdf","…3 more"],"degraded":false,"notChecked":["state and local income tax","tax credits (child tax credit, earned income, education, energy) and AMT","…5 more"],"source":"computed locally","asOf":"2026-10-21T05:43:36.637Z","disclaimer":"Screening signal computed from the named public source. Not financial, legal or investment advice; provided as is. Verify at the source before acting."}}}},"400":{"description":"A parameter was missing or out of range."},"402":{"description":"Payment Required"},"502":{"description":"The upstream source failed or timed out."}},"x-payment-info":{"price":{"mode":"fixed","currency":"USD","amount":"0.0200"},"protocols":[{"x402":{"network":"eip155:8453","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/retirement-limits"}},{"x402":{"network":"solana:5eykt4UsFv8P8NJdTREpY1vzqKqZKvdp","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/retirement-limits"}},{"x402":{"network":"eip155:137","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/retirement-limits"}},{"x402":{"network":"eip155:42161","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/retirement-limits"}}]}}},"/standard-deduction":{"get":{"operationId":"standard_deduction","summary":"US federal standard deduction by filing status and tax year, with age 65 or blind add-ons and the dependent filer limit.","description":"US federal standard deduction by filing status and tax year, with age 65 or blind add-ons and the dependent filer limit.","tags":["tax","irs","standard-deduction"],"parameters":[{"name":"filing_status","in":"query","required":true,"description":"single, mfj, mfs, hoh or qss","schema":{"type":"string"}},{"name":"year","in":"query","required":false,"description":"Tax year (default: latest bundled)","schema":{"type":"integer"}},{"name":"aged_count","in":"query","required":false,"description":"People aged 65+ (0-2 joint, 0-1 otherwise)","schema":{"type":"integer"}},{"name":"blind_count","in":"query","required":false,"description":"Blind people (0-2 joint, 0-1 otherwise)","schema":{"type":"integer"}},{"name":"dependent","in":"query","required":false,"description":"True if someone else can claim this filer as a dependent","schema":{"type":"boolean"}},{"name":"earned_income","in":"query","required":false,"description":"Earned income, used only with dependent=true","schema":{"type":"number"}}],"responses":{"200":{"description":"The answer.","content":{"application/json":{"schema":{"type":"object","properties":{"verdict":{"type":["null","string"]},"summary":{"type":["null","string"]},"reasons":{"type":["array","null"],"items":{"type":"string"}},"taxYear":{"type":["null","number"]},"filingStatus":{"type":["null","string"]},"standardDeduction":{"type":["null","number"]},"basicAmount":{"type":["null","number"]},"basicAfterDependentRule":{"type":["null","number"]},"dependentLimited":{"type":["boolean","null"]},"extraBoxes":{"type":["null","number"]},"extraPerBox":{"type":["null","number"]},"extraTotal":{"type":["null","number"]},"dependentRule":{"type":["null","object"],"properties":{"floor":{"type":["null","number"]},"plusEarnedIncome":{"type":["null","number"]}}},"degraded":{"type":["boolean","null"]},"notChecked":{"type":["array","null"],"items":{"type":"string"}},"source":{"type":["null","string"]},"asOf":{"type":["null","string"]},"disclaimer":{"type":["null","string"]}}},"example":{"verdict":"COMPUTED","summary":"2025 Single standard deduction: 17750 (basic 15750 plus 2000 for 1 age/blind box).","reasons":["The 2025 figures are the amounts set by the One, Big, Beautiful Bill Act (Rev. Proc. 2025-32 section 3.01), not the earlier Rev. Proc. 2024-40 amounts."],"taxYear":2025,"filingStatus":"single","standardDeduction":17750,"basicAmount":15750,"basicAfterDependentRule":15750,"dependentLimited":false,"extraBoxes":1,"extraPerBox":2000,"extraTotal":2000,"dependentRule":{"floor":1350,"plusEarnedIncome":450},"degraded":false,"notChecked":["state and local income tax","tax credits (child tax credit, earned income, education, energy) and AMT","…3 more"],"source":"computed locally","asOf":"2026-10-21T05:43:36.900Z","disclaimer":"Screening signal computed from the named public source. Not financial, legal or investment advice; provided as is. Verify at the source before acting."}}}},"400":{"description":"A parameter was missing or out of range."},"402":{"description":"Payment Required"},"502":{"description":"The upstream source failed or timed out."}},"x-payment-info":{"price":{"mode":"fixed","currency":"USD","amount":"0.0200"},"protocols":[{"x402":{"network":"eip155:8453","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/standard-deduction"}},{"x402":{"network":"solana:5eykt4UsFv8P8NJdTREpY1vzqKqZKvdp","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/standard-deduction"}},{"x402":{"network":"eip155:137","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/standard-deduction"}},{"x402":{"network":"eip155:42161","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/standard-deduction"}}]}}},"/tax-years":{"get":{"operationId":"tax_years","summary":"Which US tax years and IRS figures this shelf bundles, with source documents, data date and a staleness warning.","description":"Which US tax years and IRS figures this shelf bundles, with source documents, data date and a staleness warning.","tags":["tax","irs","metadata","tax-years"],"parameters":[{"name":"year","in":"query","required":false,"description":"Optional year for the full figure set (omit for the list)","schema":{"type":"integer"}}],"responses":{"200":{"description":"The answer.","content":{"application/json":{"schema":{"type":"object","properties":{"verdict":{"type":["null","string"]},"summary":{"type":["null","string"]},"reasons":{"type":["array","null"],"items":{"type":"string"}},"taxYearsBundled":{"type":["array","null"],"items":{"type":"number"}},"retirementYearsBundled":{"type":["array","null"],"items":{"type":"number"}},"latestTaxYear":{"type":["null","number"]},"dataAsOf":{"type":["null","string"]},"sources":{"type":["null","object"],"properties":{"2024":{"type":["array","null"],"items":{"type":"string"}},"2025":{"type":["array","null"],"items":{"type":"string"}},"2026":{"type":["array","null"],"items":{"type":"string"}},"2027":{"type":["array","null"],"items":{"type":"string"}}}},"notBundled":{"type":["null","string"]},"refreshRule":{"type":["null","string"]},"figures":{"type":["null","object"],"properties":{"year":{"type":["null","number"]},"brackets":{"type":["null","object"],"properties":{"single":{"type":["array","null"],"items":{"type":"object","properties":{"from":{"type":["null","number"]},"to":{"type":["null","number"]},"rate":{"type":["null","number"]}}}},"mfj":{"type":["array","null"],"items":{"type":"object","properties":{"from":{"type":["null","number"]},"to":{"type":["null","number"]},"rate":{"type":["null","number"]}}}},"mfs":{"type":["array","null"],"items":{"type":"object","properties":{"from":{"type":["null","number"]},"to":{"type":["null","number"]},"rate":{"type":["null","number"]}}}},"hoh":{"type":["array","null"],"items":{"type":"object","properties":{"from":{"type":["null","number"]},"to":{"type":["null","number"]},"rate":{"type":["null","number"]}}}}}},"standardDeduction":{"type":["null","object"],"properties":{"single":{"type":["null","number"]},"mfj":{"type":["null","number"]},"mfs":{"type":["null","number"]},"hoh":{"type":["null","number"]},"qss":{"type":["null","number"]},"addlMarried":{"type":["null","number"]},"addlUnmarried":{"type":["null","number"]},"depFloor":{"type":["null","number"]},"depPlus":{"type":["null","number"]}}},"capitalGainsMax0And15":{"type":["null","object"],"properties":{"mfj":{"type":["array","null"],"items":{"type":"number"}},"mfs":{"type":["array","null"],"items":{"type":"number"}},"hoh":{"type":["array","null"],"items":{"type":"number"}},"single":{"type":["array","null"],"items":{"type":"number"}}}},"socialSecurityWageBase":{"type":["null","number"]},"childTaxCredit":{"type":["null","object"],"properties":{"perChild":{"type":["null","number"]},"refundableMax":{"type":["null","number"]},"phaseoutStart":{"type":["null","object"],"properties":{"mfj":{"type":["null","number"]},"other":{"type":["null","number"]}}}}},"saltCap":{},"withholdingImpliedDeduction":{"type":["null","object"],"properties":{"single":{"type":["null","number"]},"mfs":{"type":["null","number"]},"mfj":{"type":["null","number"]},"qss":{"type":["null","number"]},"hoh":{"type":["null","number"]}}}}},"degraded":{"type":["boolean","null"]},"notChecked":{"type":["array","null"],"items":{"type":"string"}},"source":{"type":["null","string"]},"asOf":{"type":["null","string"]},"disclaimer":{"type":["null","string"]}}},"example":{"verdict":"COMPUTED","summary":"Bundled figures for tax year 2026.","reasons":["Federal only, estimates only, not tax advice.","STALENESS: this shelf must be updated every year; check dataAsOf."],"taxYearsBundled":[2024,2025],"retirementYearsBundled":[2024,2025],"latestTaxYear":2026,"dataAsOf":"2026-10-20","sources":{"2024":["https://www.irs.gov/pub/irs-drop/rp-23-34.pdf","https://www.irs.gov/pub/irs-drop/n-23-75.pdf","…3 more"],"2025":["https://www.irs.gov/pub/irs-drop/rp-24-40.pdf","https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","…4 more"],"2026":["https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","https://www.irs.gov/pub/irs-drop/n-25-67.pdf","…3 more"],"2027":["https://www.irs.gov/pub/irs-drop/rp-26-24.pdf (HSA limits only)"]},"notBundled":"2027 income tax figures: the IRS had not published them as of the data date (only 2027 HSA limits). 2026 SALT cap figures were not found on irs.gov and are not bundled.","refreshRule":"Update every October/November when the IRS publishes the next year's inflation adjustments.","figures":{"year":2026,"brackets":{"single":[{"from":0,"to":12400,"rate":0.1},{"from":12400,"to":50400,"rate":0.12}],"mfj":[{"from":0,"to":24800,"rate":0.1},{"from":24800,"to":100800,"rate":0.12}],"mfs":[{"from":0,"to":12400,"rate":0.1},{"from":12400,"to":50400,"rate":0.12}],"hoh":[{"from":0,"to":17700,"rate":0.1},{"from":17700,"to":67450,"rate":0.12}]},"standardDeduction":{"single":16100,"mfj":32200,"mfs":16100,"hoh":24150,"qss":32200,"addlMarried":1650,"addlUnmarried":2050,"depFloor":1350,"depPlus":450},"capitalGainsMax0And15":{"mfj":[98900,613700],"mfs":[49450,306850],"hoh":[66200,579600],"single":[49450,545500]},"socialSecurityWageBase":184500,"childTaxCredit":{"perChild":2200,"refundableMax":1700,"phaseoutStart":{"mfj":400000,"other":200000}},"saltCap":null,"withholdingImpliedDeduction":{"single":16100,"mfs":16100,"mfj":32200,"qss":32200,"hoh":24150}},"degraded":false,"notChecked":["state and local income tax","tax credits (child tax credit, earned income, education, energy) and AMT","…2 more"],"source":"computed locally","asOf":"2026-10-21T05:43:37.154Z","disclaimer":"Screening signal computed from the named public source. Not financial, legal or investment advice; provided as is. Verify at the source before acting."}}}},"400":{"description":"A parameter was missing or out of range."},"402":{"description":"Payment Required"},"502":{"description":"The upstream source failed or timed out."}},"x-payment-info":{"price":{"mode":"fixed","currency":"USD","amount":"0.0200"},"protocols":[{"x402":{"network":"eip155:8453","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/tax-years"}},{"x402":{"network":"solana:5eykt4UsFv8P8NJdTREpY1vzqKqZKvdp","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/tax-years"}},{"x402":{"network":"eip155:137","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/tax-years"}},{"x402":{"network":"eip155:42161","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/tax-years"}}]}}},"/withholding-estimate":{"get":{"operationId":"withholding_estimate","summary":"Annual and per-paycheck take-home from salary: federal withholding (IRS percentage method) plus FICA. State tax not included.","description":"Annual and per-paycheck take-home from salary: federal withholding (IRS percentage method) plus FICA. State tax not included.","tags":["tax","withholding","paycheck","take-home","w4"],"parameters":[{"name":"salary","in":"query","required":true,"description":"Annual gross salary, dollars","schema":{"type":"number"}},{"name":"filing_status","in":"query","required":true,"description":"single, mfj, mfs, hoh or qss (W-4 Step 1c)","schema":{"type":"string"}},{"name":"pay_periods","in":"query","required":false,"description":"Paychecks per year: 52, 26, 24 or 12 (default 26)","schema":{"type":"integer"}},{"name":"pretax_retirement","in":"query","required":false,"description":"Annual 401(k)/403(b) deferral (cuts income-tax wages, not FICA)","schema":{"type":"number"}},{"name":"pretax_benefits","in":"query","required":false,"description":"Annual section 125 benefits such as health premiums (cuts both)","schema":{"type":"number"}},{"name":"year","in":"query","required":false,"description":"Tax year (default: latest bundled)","schema":{"type":"integer"}}],"responses":{"200":{"description":"The answer.","content":{"application/json":{"schema":{"type":"object","properties":{"verdict":{"type":["null","string"]},"summary":{"type":["null","string"]},"reasons":{"type":["array","null"],"items":{"type":"string"}},"taxYear":{"type":["null","number"]},"filingStatus":{"type":["null","string"]},"grossSalary":{"type":["null","number"]},"payPeriodsPerYear":{"type":["null","number"]},"incomeTaxWages":{"type":["null","number"]},"ficaWages":{"type":["null","number"]},"annual":{"type":["null","object"],"properties":{"federalIncomeTaxWithheld":{"type":["null","number"]},"socialSecurity":{"type":["null","number"]},"medicare":{"type":["null","number"]},"additionalMedicare":{"type":["null","number"]},"ficaTotal":{"type":["null","number"]},"pretaxRetirement":{"type":["null","number"]},"pretaxBenefits":{"type":["null","number"]},"takeHome":{"type":["null","number"]}}},"perPaycheck":{"type":["null","object"],"properties":{"gross":{"type":["null","number"]},"federalIncomeTax":{"type":["null","number"]},"fica":{"type":["null","number"]},"takeHome":{"type":["null","number"]}}},"percentageMethod":{"type":["null","object"],"properties":{"adjustedAnnualWage":{"type":["null","number"]},"zeroPercentRowEndsAt":{"type":["null","number"]},"impliedDeduction":{"type":["null","number"]}}},"effectiveFederalWithholdingRate":{"type":["null","number"]},"degraded":{"type":["boolean","null"]},"notChecked":{"type":["array","null"],"items":{"type":"string"}},"source":{"type":["null","string"]},"asOf":{"type":["null","string"]},"disclaimer":{"type":["null","string"]}}},"example":{"verdict":"ESTIMATE","summary":"2026 Single: on 85000 salary, federal withholding about 9870 and FICA 6502.5 a year, take-home about 68627.5 a year (2639.52 per paycheck, 26 a year), before state tax.","reasons":["Percentage method (Pub 15-T, Form W-4 2020+, Step 2 box unchecked, no Step 3/4 entries): wages less the table's built-in deduction, taxed on the 2026 schedule; the table was built on a 16100 deduction…","This is withholding, not your final tax. State tax is NOT included."],"taxYear":2026,"filingStatus":"single","grossSalary":85000,"payPeriodsPerYear":26,"incomeTaxWages":85000,"ficaWages":85000,"annual":{"federalIncomeTaxWithheld":9870,"socialSecurity":5270,"medicare":1232.5,"additionalMedicare":0,"ficaTotal":6502.5,"pretaxRetirement":0,"pretaxBenefits":0,"takeHome":68627.5},"perPaycheck":{"gross":3269.23,"federalIncomeTax":379.62,"fica":250.1,"takeHome":2639.52},"percentageMethod":{"adjustedAnnualWage":76400,"zeroPercentRowEndsAt":7500,"impliedDeduction":16100},"effectiveFederalWithholdingRate":0.1161,"degraded":false,"notChecked":["state and local income tax","tax credits (child tax credit, earned income, education, energy) and AMT","…5 more"],"source":"computed locally","asOf":"2026-10-21T05:43:37.419Z","disclaimer":"Screening signal computed from the named public source. Not financial, legal or investment advice; provided as is. Verify at the source before acting."}}}},"400":{"description":"A parameter was missing or out of range."},"402":{"description":"Payment Required"},"502":{"description":"The upstream source failed or timed out."}},"x-payment-info":{"price":{"mode":"fixed","currency":"USD","amount":"0.0300"},"protocols":[{"x402":{"network":"eip155:8453","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/withholding-estimate"}},{"x402":{"network":"solana:5eykt4UsFv8P8NJdTREpY1vzqKqZKvdp","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/withholding-estimate"}},{"x402":{"network":"eip155:137","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/withholding-estimate"}},{"x402":{"network":"eip155:42161","scheme":"exact","currency":"USDC","endpoint":"https://us-tax-calc.x402tookit.com/withholding-estimate"}}]}}}}}