| State Income Tax Policies in 2023 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Conformity with Federal Tax Changes 1 | Presence of State Credits | |||||||||||
| State | Must itemize if itemized on federal return? | Repeal of Deduction of Theft Losses and Casualty Losses (other than for national disasters) | Repeal of Deduction of Misc Expenses | State and Local Tax (SALT) Deduction Cap ($10,000) | Charity Limit in 2020 ($300 for non-itemizers; limit at 100% of AGI) | Charity Limit in 2021 ($600 for non-itemizers; limit at 100% of AGI) | Charity Limit in 2022 and 2023 (return to 60% of AGI for itemizers) | UI Exclusion from Income | Child Tax Credit (CTC) | Child and Dependent Care Credit | Earned Income Tax Credit (EITC) | Aspects of State Income Tax Not Currently Captured |
| Federal | Charitable contribution limitation remains at 100% of AGI, plus $300 limit for non-itemizers. | Charitable contribution limitation remains at 100% of AGI, plus $600 limit for non-itemizers. | Charitable contribution returns to 60% of AGI for itemizers. | Removed for 2021 | Standard deduction of $300/$600 in charitable contribution not implemented. Charity is imputed from IRS SOI, and it only exists for itemizing households in SOI. Individual Mandate not tracked; cannot accurate capture health insurance status/exemption. OASDI tax deferral not tracked, since it's paid in following year Non-taxable loans from retirement plans For states that use same filing status as federal returns, we currently determine deduction type using federal status; should implement code to take standard or itemized deductions by sum of federal and state deductions. | |||||||
| States | ||||||||||||
| Alabama | No | Yes | No | No | Y | Full UI exclusion under state law | No | No | No | |||
| Alaska | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | ***NO STATE INCOME TAX*** |
| Arizona | No | Yes | Yes | Yes | Y | Conforms to federal | n/a | n/a | n/a | Unable to capture credits for various contributions, non-dependent exemptions. Not tracking reduced AZ charitable contributions since not tracking federal | ||
| Arkansas | No | No | No | No | N | Full UI exclusion under state law | n/a | No | n/a | credit for dependents with developmental disabilities | ||
| California | No | No | No | No | N | Full UI exclusion under state law | No | No | No | We do not track individual mandate penalty due to poor matching of gaps in health insurance. | ||
| Colorado | n/a | n/a | n/a | n/a | Y | No exclusion | n/a | Yes | Yes | |||
| Connecticut | n/a | n/a | n/a | n/a | N/A | Conforms to federal | n/a | n/a | Yes | |||
| Delaware | No | Yes | Yes | Yes | Y | Full UI exclusion under state law | n/a | Yes | Yes | |||
| DC | Yes | Yes | Yes | Yes | Y | Full UI exclusion under state law | n/a | Yes | Yes | Homeowner and Renter property tax credit could be added if we have rent data. Does not model ELC, since "child development facility" expenses cannot be captured. Does not capture non-custodial parent EITC. We do not track individual mandate penalty due to poor matching of gaps in health insurance. | ||
| Florida | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | ***NO STATE INCOME TAX*** |
| Georgia | Yes | Yes | Yes | Yes | Y | No exclusion | n/a | Yes | n/a | |||
| Hawaii | No | No | No | No | Y | No exclusion | n/a | No | Yes | Can't identify people in military reserve for deduction. | ||
| Idaho | No | Yes | Yes | Yes | Y | No exclusion | Yes | Yes | n/a | First-time home buyer deduction is significant but cannot be captured from ASEC | ||
| Illinois | n/a | n/a | n/a | n/a | N/A | Conforms to federal | n/a | n/a | Yes | |||
| Indiana | n/a | n/a | n/a | n/a | N/A | Partial UI exclusion under state law | n/a | n/a | No | Currently not tracking AGI limits for Indiana EIC as they are slightly different from federal AGI limit (also different for Indiana self-employed and clergy workers). County tax rates are weighted average for the whole state. | ||
| Iowa | No | No | No | No | Y | Conforms to federal | n/a | Yes | Yes | In Iowa, it is more adventageous for married couples to file separately. I think this accounts for most of the difference between our tax model and the Bakija tax model / aggregate tax targets. Do we want to consider coding married filing separately for certain states? | ||
| Kansas | Yes (but allowed to take standard deduction if larger) | n/a | n/a | n/a | Y | Conforms to federal | n/a | Yes | Yes | |||
| Kentucky | No | n/a | Yes | n/a | N | No exclusion | n/a | No | n/a | |||
| Louisiana | n/a | n/a | n/a | n/a | Y | Conforms to federal | n/a | Yes | Yes | If the number of parameters in the latcut1 and latcut2 arrays changes, double check the SAS code. There is some hard coding that may need to change if the number of items in the arrays change. | ||
| Maine | Yes (but allowed to take standard deduction if larger) | n/a | n/a | No | N/A | Conforms to federal | n/a | Yes | Yes | Cannot capture quality child care provider for double child care credit | ||
| Maryland | Yes (but allowed to take standard deduction if larger) | n/a | n/a | Yes | Y | Full UI exclusion for some filers, otherwise uses federal AGI. | n/a | Yes | Yes | We don't model the state's military pay exclusion (which they enacted in tax year 2017) because it only applies to military pay received while serving overseas. Maryland EIP is not captured as it uses 2019 tax return (available to those who qualify for EITC in 2019) | ||
| Massachusetts | n/a | n/a | n/a | n/a | N/A | Limited UI exclusion for some filers. | n/a | Yes | Yes | We do not track individual mandate penalty due to poor matching of gaps in health insurance. | ||
| Michigan | n/a | n/a | n/a | n/a | N/A | Conforms to federal | n/a | n/a | Yes | In 2018, Michigan added retirement benefits for some retirees who are not covered by Social Security, but we are not modeling this at this time. Cannot capture qualified benefits from deceased spouse. | ||
| Minnesota | No | No | No | Yes | Y | No exclusion | n/a | No | No | |||
| Mississippi | No | Yes | Yes | Yes | Y | No exclusion | n/a | n/a | n/a | Cannot track qualifying charitable contribution credits. | ||
| Missouri | Yes (but allowed to take standard deduction if larger) | n/a | n/a | Yes | Y | Conforms to federal | n/a | n/a | n/a | Cannot capture earnings portion of state and local income taxes for component in itemized deduction. Cannot capture business income deduction from Missouri-source. | ||
| Montana | No | Yes | Yes | Yes | Y | Full UI exclusion | n/a | No | Yes | |||
| Nebraska | Yes (but allowed to take standard deduction if larger) | Yes | Yes | No | Y | Conforms to federal | n/a | Yes | Yes | Doesn't model military retirement benefits exclusion as the model might overestimate the number of people eligible since one could retire with full pension as early as 37 and one must file for the exclusion within 2 year of retirement. | ||
| Nevada | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | ***NO STATE INCOME TAX*** |
| New Hampshire | n/a | n/a | n/a | n/a | N/A | n/a | n/a | n/a | n/a | |||
| New Jersey | n/a | n/a | n/a | n/a | N/A | Full UI exclusion | n/a | Yes | Yes | We don't model the state's property tax deduction, because while we could model the deduction for homeowners the state also allows renters to deduct a certain percentage of their rent (which we cannot model). We decided not to model at all to prevent inaccurate distributional effects. State also has an additional exemption for veterans, but we don't have information on the CPS about veteran status. We do not track individual mandate penalty due to poor matching of gaps in health insurance. | ||
| New Mexico | Yes | n/a | n/a | No | N/A | Conforms to federal | n/a | No | Yes | |||
| New York | No | No | No | No | Y | No exclusion | No | No | No | Higher tax rates and brackets as AGI never exceed 5 million due to top-coding. New York city child credit not modeled cannot disentangle share of expenses spent on children under 4 in NYC, will not include in model | ||
| North Carolina | No | n/a | n/a | No | N | No exclusion | n/a | n/a | n/a | |||
| North Dakota | n/a | n/a | n/a | n/a | N/A | Conforms to federal | n/a | n/a | n/a | |||
| Ohio | n/a | n/a | n/a | n/a | N/A | Conforms to federal | n/a | Yes | Yes | |||
| Oklahoma | Yes | Yes | Yes | No | Y | Conforms to federal | Yes | Yes | Yes | |||
| Oregon | No | n/a | Yes | Yes | Y | Conforms to federal | n/a | No | Yes | |||
| Pennsylvania | n/a | n/a | n/a | n/a | N/A | Full UI exclusion under state law | n/a | n/a | n/a | |||
| Rhode Island | n/a | n/a | n/a | n/a | N/A | No exclusion | n/a | Yes | Yes | We do not track individual mandate penalty due to poor matching of gaps in health insurance. | ||
| South Carolina | n/a | n/a | n/a | n/a | N/A | No exclusion | n/a | Yes | Yes | |||
| South Dakota | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | ***NO STATE INCOME TAX*** |
| Tennessee | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | ***NO STATE INCOME TAX*** |
| Texas | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | ***NO STATE INCOME TAX*** |
| Utah | Yes | n/a | n/a | No | Y | Conforms to federal | No | n/a | n/a | |||
| Vermont | n/a | n/a | n/a | n/a | Y | Conforms to federal | n/a | Yes | Yes | |||
| Virginia | Yes | Yes | Yes | Yes | Y | Full UI exclusion under state law | n/a | No | Yes | |||
| Washington | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | ***NO STATE INCOME TAX*** |
| West Virginia | n/a | n/a | n/a | n/a | N/A | Conforms to federal | n/a | n/a | No | |||
| Wisconsin | n/a | n/a | n/a | n/a | Y | Partial UI exclusion under state law | n/a | No | Yes | |||
| Wyoming | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | n/a (no state tax) | ***NO STATE INCOME TAX*** |
| Total number of states | 0.0 | 0.0 | 0.0 | 0.0 | 24.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | |
| 1 See https://taxfoundation.org/state-conformity-federal-tax-reform/ for more information. | ||||||||||||
| Brief Documentation for Federal and State Tax Parameter Workbook: 2023 |
|---|
| The Census Bureau imputes federal, state, and payroll tax liabilities and tax credits via a microsimulation tax model using the Current Population Survey Annual Social and Economic Supplement (CPS ASEC), the Internal Revenue Service (IRS) Statistics of Income Public Use File (SOI PUF), and information from federal and state tax forms and instructions. The microsimulation model contains two primary components: a collection of SAS programs and a workbook of federal and state tax parameters. |
| This federal and state parameter workbook holds the key parameters that are used in the calculation of federal and state income taxes for the 2023 CPS ASEC tax model. In addition, the workbook describes where the parameters can be found in tax forms and/or instructions, making it easier to reference additional information on the parameter and to update the parameter each year. |
| In this workbook, there is a spreadsheet with all the parameters needed to calculate federal payroll and income tax, plus spreadsheets with the parameters for each state with an income tax. Each of the spreadsheets follows the same structure. The first column in each spreadsheet (“Parameter”) includes the variable name used for the parameter in the tax model SAS programs. The second column (“Description”) provides a brief description of what is captured by the parameter. The third column (“2023 Value”) contains the numerical parameter or array for tax year 2023. The fourth column (“2023 Source”) describes where the value can be found in federal or state tax forms and/or instructions. |
| There are limitations to the information captured in the parameter workbook. Refer to the full documentation of the federal and state parameter workbook for a description of the limitations (https://www2.census.gov/library/working-papers/2024/demo/Federal_and_State_Tax_Parameter_Workbook_Documentation_TY2023.pdf). |
| We welcome the comments and questions of data users. Additionally, feel free to reach out to request a 508 compliant version of the document or other accommodation. For comments, questions, and requests, please email: sehsd.isb.list@census.gov. |
| Table of Contents |
| Federal |
| AL |
| AZ |
| AR |
| CA |
| CO |
| CT |
| DE |
| DC |
| GA |
| HI |
| ID |
| IL |
| IN |
| IN local |
| IA |
| IA local |
| KS |
| KY |
| LA |
| ME |
| MD |
| MD local |
| MA |
| MI |
| MN |
| MS |
| MO |
| MT |
| NE |
| NH |
| NJ |
| NM |
| NY |
| NC |
| ND |
| OH |
| OK |
| OR |
| PA |
| RI |
| SC |
| UT |
| VT |
| VA |
| WV |
| WI |
| Source |
| Suggested citation: Shantz, Katie (2024). Federal and State Tax Parameter Workbook: 2023. U.S. Census Bureau. https://www2.census.gov/library/working-papers/2024/demo/Federal_and_State_Tax_Parameter_Workbook_TY2023.xlsx |
| Federal Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| MAXFICA | maximum earnings taxed for old-age, survivors, and disability insurance (OASDI) | 160200.0 | FICA rates (https://www.ssa.gov/OACT/COLA/cbb.html#Series) |
| OASITAX | old-age and survivors insurance trust fund tax rate (OASI tax) | 0.053 | FICA rates (https://www.ssa.gov/oact/progdata/oasdiRates.html) |
| DITAX | disability insurance trust fund tax rate (DI tax) | 0.009 | FICA rates (https://www.ssa.gov/oact/progdata/oasdiRates.html) |
| HITAX | medicare's hospital insurance tax rate (HI tax) | 0.0145 | FICA rates (https://www.ssa.gov/oact/progdata/taxRates.html) |
| FED136 | additional hospital insurance tax rate for high earners | 0.009 | FICA rates (https://www.ssa.gov/oact/progdata/taxRates.html notes at bottom) |
| FED137 | minimum additional hospital insurance income for single filers | 200000.0 | FICA rates (https://www.ssa.gov/oact/progdata/taxRates.html notes at bottom) |
| FED138 | minimum additional hospital insurance income for joint filers | 250000.0 | FICA rates (https://www.ssa.gov/oact/progdata/taxRates.html notes at bottom) |
| CSRSTAX | retirement tax rate for civil service retirement system (assumption: multiple old CSRS documents indicate that federal employees had to contribute 7 percent and agencies were matching that percentage. Federal employees who started their federal career before 1987 is eligible for CSRS.) | 0.07 | Civil Service Retirement (https://www.cbp.gov/node/362203/printable/print) |
| CSRSCOV | current percentage of federal employees using civil service retirement system (CSRS) instead of federal employee retirement system (FERS) | 0.0077 | Emailed: data.requests@opm.gov, percentage as of September 2023 |
| FED146 | age approximation for civil service retirement system (assumption: age in current year if they were 18 in 1987) | 55.0 | Civil Service Retirement (assumption) |
| FED7 | income cutoff for self-employment tax | 400.0 | Form 1040 Schedule SE, Section A Line 4c |
| FED8 | taxable percentage of self-employment income | 0.9235 | Form 1040 Schedule SE, Section A Line 4a |
| FED9 | combined FICA tax rate for self-employment income | 0.153 | FICA rates (https://www.ssa.gov/oact/progdata/taxRates.html) |
| FED10 | medicare's hospital insurance tax rate for self-employment income | 0.029 | FICA rates (https://www.ssa.gov/oact/progdata/taxRates.html) |
| FED11 | old-age and survivors insurance trust fund tax rate for self-employment income | 0.124 | FICA rates (https://www.ssa.gov/oact/progdata/taxRates.htmll) |
| FED12 | social security benefit cutoff for single and head of household filers | 25000.0 | 1040 Instructions, p. 32, Social Security Benefits Worksheet Line 8 |
| FED13 | social security benefit cutoff for joint filers | 32000.0 | 1040 Instructions, p. 32, Social Security Benefits Worksheet Line 8 |
| FED14 | social security benefit exemption for single and head of household filers | 9000.0 | 1040 Instructions, p. 32, Social Security Benefits Worksheet Line 10 |
| FED15 | social security benefit exemption for joint filers | 12000.0 | 1040 Instructions, p. 32, Social Security Benefits Worksheet Line 10 |
| FED16 | maximum individual retirement arrangement (IRA) deduction for filers under the age of 50 | 6500.0 | 1040 Instructions, p. 93, IRA Deduction Worksheet Line 1b |
| FED17 | maximum individual retirement arrangement (IRA) deduction for filers age 50 or older | 7500.0 | 1040 Instructions, p. 93, IRA Deduction Worksheet Line 1b |
| EICTOP00 | maximum federal AGI for single and head of household filers with zero children to be eligible for the earned income tax credit (EITC) | 17640.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) and 1040 Instructions, p. 39, Earned Income Credit Section Step 1 Line 1 |
| EICTOP01 | maximum federal AGI for joint filers with zero children to be eligible for the EITC | 24210.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) and 1040 Instructions, p. 39, Earned Income Credit Section Step 1 Line 1 |
| EICTOP10 | maximum federal AGI for single and head of household filers with one child to be eligible for the EITC | 46560.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) and 1040 Instructions, p. 39, Earned Income Credit Section Step 1 Line 1 |
| EICTOP11 | maximum federal AGI for joint filers with one child to be eligible for the EITC | 53120.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) and 1040 Instructions, p. 39, Earned Income Credit Section Step 1 Line 1 |
| EICTOP20 | maximum federal AGI for single and head of household filers with two children to be eligible for the EITC | 52918.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) and 1040 Instructions, p. 39, Earned Income Credit Section Step 1 Line 1 |
| EICTOP21 | maximum federal AGI for joint filers with two children to be eligible for the EITC | 59478.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) and 1040 Instructions, p. 39, Earned Income Credit Section Step 1 Line 1 |
| EICTOP30 | maximum federal AGI for single and head of household filers with three or more children to be eligible for the EITC | 56838.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) and 1040 Instructions, p. 39, Earned Income Credit Section Step 1 Line 1 |
| EICTOP31 | maximum federal AGI for joint filers with three or more children to be eligible for the EITC | 63398.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) and 1040 Instructions, p. 39, Earned Income Credit Section Step 1 Line 1 |
| MAXINVST | maximum investment income to be eligible for the EITC | 11000.0 | 1040 Instructions, Earned Income Credit Section Step 2 Line 2 |
| EICL01 | minimum income to receive the maximum EITC with zero children | 7840.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICR01 | EITC credit rate with zero children | 0.0765 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICL02S | maximum income to receive the maximum EITC for single or head of household filers with zero children (beginning income for the phaseout) | 9800.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICL02J | maximum income to receive the maximum EITC for joint filers with zero children (beginning income for the phaseout) | 16370.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters), married value increase in footnotes |
| EICR02 | EITC phaseout rate with zero children | 0.0765 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICL11 | minimum income to receive the maximum EITC with one child | 11750.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICR11 | EITC credit rate with one child | 0.34 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICL12S | maximum income to receive the maximum EITC for single or head of household filers with one child (beginning income for the phaseout) | 21560.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICL12J | maximum income to receive the maximum EITC for joint filers with one child (beginning income for the phaseout) | 28120.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters), married value increase in footnotes |
| EICR12 | EITC phaseout rate with one child | 0.1598 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICL21 | minimum income to receive the maximum EITC with two children | 16510.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICR21 | EITC credit rate with two children | 0.4 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICL22S | maximum income to receive the maximum EITC for single or head of household filers with two children (beginning income for the phaseout) | 21560.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICL22J | maximum income to receive the maximum EITC for joint filers with two children (beginning income for the phaseout) | 28120.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters), married value increase in footnotes |
| EICR22 | EITC phaseout rate with two children | 0.2106 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICL31 | minimum income to receive the maximum EITC with three or more children | 16510.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICR31 | EITC credit rate with three or more children | 0.45 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICL32S | maximum income to receive the maximum EITC for single or head of household filers with three or more children (beginning income for the phaseout) | 21560.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| EICL32J | maximum income to receive the maximum EITC for joint filers with three or more children (beginning income for the phaseout) | 28120.0 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters), married value increase in footnotes |
| EICR32 | EITC phaseout rate with three or more children | 0.2106 | EITC Parameters (https://www.taxpolicycenter.org/statistics/eitc-parameters) |
| FED40 | earned income cutoff for the standard deduction for dependents | 850.0 | 1040 Instructions, p 34, Standard Deduction Worksheet Line 2 |
| FED41 | standard deduction for dependents if earned income is greater than the earned income cutoff | 400.0 | 1040 Instructions, p 34, Standard Deduction Worksheet Line 2 |
| FED42 | standard deduction for dependents if earned income is less than the earned income cutoff | 1250.0 | 1040 Instructions, p 34, Standard Deduction Worksheet Line 2 |
| FED43 | standard deduction for single filers | 13850.0 | 1040 Instructions, p 34, Standard Deduction Worksheet Line 3 |
| FED44 | standard deduction for joint filers | 27700.0 | 1040 Instructions, p 34, Standard Deduction Worksheet Line 3 |
| FED45 | standard deduction for head of household filers | 20800.0 | 1040 Instructions, p 34, Standard Deduction Worksheet Line 3 |
| FED46 | standard deduction for dependents age 65 and older or blind for joint filers | 1500.0 | 1040 Instructions, p 34, Standard Deduction Worksheet Line 4B |
| FED47 | standard deduction for dependents age 65 and older or blind for single and head of household filers | 1850.0 | 1040 Instructions, p 34, Standard Deduction Worksheet Line 4B |
| FED48 | single filers with “1” in the box (for filers age 65 and older and/or blind) | 15700.0 | 1040 Instructions, p 34, Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind |
| FED49 | single filers with “2” in the box (for filers age 65 and older and/or blind) | 17550.0 | 1040 Instructions, p 34, Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind |
| FED50 | joint filers with “1” in the box (for filers and/or spouses age 65 and older and/or blind) | 29200.0 | 1040 Instructions, p 34, Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind |
| FED51 | joint filers with “2” in the box (for filers and/or spouses age 65 and older and/or blind) | 30700.0 | 1040 Instructions, p 34, Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind |
| FED52 | joint filers with “3” in the box (for filers and/or spouses age 65 and older and/or blind) | 32200.0 | 1040 Instructions, p 34, Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind |
| FED53 | joint filers with “4” in the box (for filers and/or spouses age 65 and older and/or blind) | 33700.0 | 1040 Instructions, p 34, Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind |
| FED54 | head of household filers with “1” in the box (for filers age 65 and older and/or blind) | 22650.0 | 1040 Instructions, p 34, Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind |
| FED55 | head of household filers with “2” in the box (for filer age 65 and older and/or blind) | 24500.0 | 1040 Instructions, p 34, Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind |
| FED157 | percentage of deduction allowed of net qualified business income component, qualified real estate investment trust (REIT) component, and income limitation | 0.2 | Form 8995, Qualified Business Income Deduction - Simplified Computation Lines 5, 9, and 14 |
| FED147 | percentage of federal AGI above which medical and dental expenses can be deducted for filers and spouses age 65 and older | 0.075 | Form 1040 Schedule A, Line 3 |
| FED148 | percentage of federal AGI above which medical and dental expenses can be deducted for filers and spouses under age 65 | 0.075 | Form 1040 Schedule A, Line 3 |
| FED153 | limitation on state and local tax deduction | 10000.0 | Form 1040 Schedule A, Line 5e |
| FED64 | first threshold for the calculation of qualified dividends and capital gains tax for single filers | 44625.0 | 1040 Instructions, p. 37, Qualified Dividends and Capital Gain Tax Worksheet Line 6 |
| FED65 | first threshold of the calculation of qualified dividends and capital gains tax for joint filers | 89250.0 | 1040 Instructions, p. 37, Qualified Dividends and Capital Gain Tax Worksheet Line 6 |
| FED66 | first threshold for the calculation of qualified dividends and capital gains tax for head of household filers | 59750.0 | 1040 Instructions, p. 37, Qualified Dividends and Capital Gain Tax Worksheet Line 6 |
| FED67 | qualified dividends and capital gains rate under second threshold | 0.15 | 1040 Instructions, p. 37, Qualified Dividends and Capital Gain Tax Worksheet Line 18 |
| FED68 | qualified dividends and capital gains rate under first threshold | 0.0 | 1040 Instructions, p. 37, Qualified Dividends and Capital Gain Tax Worksheet Line 9 |
| FED69 | qualified dividends and capital gains above second threshold | 0.2 | 1040 Instructions, p. 37, Qualified Dividends and Capital Gain Tax Worksheet Line 21 |
| FED139 | second threshold for the calculation of qualified dividends and capital gains tax for single filers | 492300.0 | 1040 Instructions, p. 37, Qualified Dividends and Capital Gain Tax Worksheet Line 13 |
| FED140 | second threshold for the calculation of qualified dividends and capital gains tax for joint filers | 553850.0 | 1040 Instructions, p. 37, Qualified Dividends and Capital Gain Tax Worksheet Line 13 |
| FED141 | second threshold for the calculation of qualified dividends and capital gains tax for head of household filers | 523050.0 | 1040 Instructions, p. 37, Qualified Dividends and Capital Gain Tax Worksheet Line 13 |
| FED70 | alternative minimum tax (AMT) exemption for single and head of household filers | 81300.0 | Form 6251, Part II, Line 5 |
| FED71 | AMT exemption for joint filers | 126500.0 | Form 6251, Part II, Line 5 |
| FED72 | alternative minimum taxable income threshold to be eligible for the AMT exemption for single and head of household filers | 578150.0 | Form 6251, Part II, Line 5 |
| FED73 | alternative minimum taxable income threshold to be eligible for the AMT exemption for joint filers | 1156300.0 | Form 6251, Part II, Line 5 |
| FED74 | AMT income cutoff | 220700.0 | Form 6251, Part II Line 7, Part III Line 18, and Part III Line 39 |
| FED75 | AMT percentage if income is less than the cutoff in FED74 | 0.26 | Form 6251, Part II Line 7 |
| FED76 | AMT percentage used to calculate AMT exemption | 0.25 | Form 6251 Instructions, p. 9, Exemption Worksheet, Line 5 |
| FED77 | AMT income subtraction if income is greater than the cutoff in FED74 | 4414.0 | Form 6251, Part II Line 7 |
| FED78 | AMT percentage if income is greater than the cutoff in FED74 | 0.28 | Form 6251, Part II Line 7 |
| FED154 | first AMT percentage using maximum capital gains rates | 0.15 | Form 6251, Part III Line 31 |
| FED155 | second AMT percentage using maximum capital gains rates | 0.2 | Form 6251, Part III Line 34 |
| FED156 | third AMT percentage using maximum capital gains rates | 0.25 | Form 6251, Part III Line 37 |
| FED79 | limitation on nontaxable social security or other pension annuities for the credit for the elderly or disabled for single and head of household filers | 5000.0 | Schedule R, Line 10 Boxes 1, 2, 4, or 7 |
| FED80 | limitation on nontaxable social security or other pension annuities for the credit for the elderly or disabled for joint filers with both spouses eligible | 7500.0 | Schedule R, Line 10 Boxes 3, 5, 6 and Line 15 Boxes 1 or 2 |
| FED81 | limitation on nontaxable social security or other pension annuities for the credit for the elderly or disabled for joint filers | 10000.0 | Schedule R, Line 15 Boxes 3, 4, 5, 6, or 7 |
| FED82 | percentage used in the calculation of the credit for the elderly or disabled | 0.5 | Schedule R, Line 17 |
| FED83 | percentage used in the calculation of the credit for the elderly or disabled | 0.15 | Schedule R, Line 20 |
| FED84 | income limit for the credit for the elderly or disabled for single and head of household filers | 17500.0 | Schedule R Instructions, Income Limits for the Credit for the Elderly or the Disabled, p. 3 |
| FED85 | income limit for the credit for the elderly or disabled for joint filers with one spouse eligible | 20000.0 | Schedule R Instructions, Income Limits for the Credit for the Elderly or the Disabled, p. 3 |
| FED86 | income limit for the credit for the elderly or disabled for joint filers with both spouses eligible | 25000.0 | Schedule R Instructions, Income Limits for the Credit for the Elderly or the Disabled, p. 3 |
| FED87 | amount for each qualifying child for the child tax credit | 2000.0 | Schedule 8812, Part I Line 5 |
| FED88 | maximum federal AGI to receive the full child tax credit for single and head of household filers | 200000.0 | Schedule 8812, Part I Line 9 |
| FED89 | maximum federal AGI to receive the full child tax credit for joint filers | 400000.0 | Schedule 8812, Part I Line 9 |
| FED90 | percentage to calculate the child tax credit reduction | 0.05 | Schedule 8812, Part I Line 11 |
| FED91 | minimum taxable earned income to be eligible for the additional child tax credit | 2500.0 | Schedule 8812, Part II-A, Line 19 |
| FED92 | percentage used in the calculation of the additional child tax credit | 0.15 | Schedule 8812, Part II-A, Line 20 |
| FED150 | amount for each other dependent for the credit for other dependents | 500.0 | Schedule 8812, Part I Line 7 |
| FED151 | maximum additional child tax credit for each qualifying child | 1600.0 | Schedule 8812, Part II Line 16b |
| FED152 | maximum total additional child tax credit | 4800.0 | Schedule 8812, Part II Line 20 |
| FED94 | gross income threshold for filing requirement for single filers under age 65 | 13850.0 | 1040 Instructions, p. 9, Chart A For Most People |
| FED95 | gross income threshold for filing requirement for single filers age 65 and over | 15700.0 | 1040 Instructions, p. 9, Chart A For Most People |
| FED96 | gross income threshold for filing requirement for joint filers both under age 65 | 27700.0 | 1040 Instructions, p. 9, Chart A For Most People |
| FED97 | gross income threshold for filing requirement for joint filers one under age 65 and one age 65 and over | 29200.0 | 1040 Instructions, p. 9, Chart A For Most People |
| FED98 | gross income threshold for filing requirement for joint filers both age 65 and over | 30700.0 | 1040 Instructions, p. 9, Chart A For Most People |
| FED99 | gross income threshold for filing requirement for head of household filers under age 65 | 20800.0 | 1040 Instructions, p. 9, Chart A For Most People |
| FED100 | gross income threshold for filing requirement for head of household filers age 65 and over | 22650.0 | 1040 Instructions, p. 9, Chart A For Most People |
| FED101 | gross and unearned income thresholds for filing requirement for dependents under 65 and not blind | 1250.0 | 1040 Instructions, p. 10, Chart B For Children and Other Dependents |
| FED102 | earned income threshold for filing requirement for dependents under 65 and not blind | 13850.0 | 1040 Instructions, p. 10, Chart B For Children and Other Dependents |
| FED103 | gross and unearned income thresholds for filing requirement for dependents age 65 and older or blind | 3100.0 | 1040 Instructions, p. 10, Chart B For Children and Other Dependents |
| FED104 | earned income threshold for filing requirement for dependents age 65 and older or blind | 15700.0 | 1040 Instructions, p. 10, Chart B For Children and Other Dependents |
| FED105 | assumption: designated income to increase filers. previously undercounting filers and adding this assumption got us closer to the IRS targets. | 2000.0 | Assumption (not in any forms or instructions) |
| TAXAMT11 | income tax brackets for single filers | 11000.0 | Form 1040 instructions, Schedule X, p. 110, Income Cutoff 1 |
| TAXAMT12 | income tax brackets for single filers | 44725.0 | Schedule X, Income Cutoff 2 |
| TAXAMT13 | income tax brackets for single filers | 95375.0 | Schedule X, Income Cutoff 3 |
| TAXAMT14 | income tax brackets for single filers | 182100.0 | Schedule X, Income Cutoff 4 |
| TAXAMT15 | income tax brackets for single filers | 231250.0 | Schedule X, Income Cutoff 5 |
| TAXAMT16 | income tax brackets for single filers | 578125.0 | Schedule X, Income Cutoff 6 |
| TAXAMT21 | income tax brackets for joint filers | 22000.0 | Schedule Y1, p. 110, Income Cutoff 1 |
| TAXAMT22 | income tax brackets for joint filers | 89450.0 | Schedule Y1, Income Cutoff 2 |
| TAXAMT23 | income tax brackets for joint filers | 190750.0 | Schedule Y1, Income Cutoff 3 |
| TAXAMT24 | income tax brackets for joint filers | 364200.0 | Schedule Y1, Income Cutoff 4 |
| TAXAMT25 | income tax brackets for joint filers | 462500.0 | Schedule Y1, Income Cutoff 5 |
| TAXAMT26 | income tax brackets for joint filers | 693750.0 | Schedule Y1, Income Cutoff 6 |
| TAXAMT41 | income tax brackets for head of household filers | 15700.0 | Schedule Z, p. 110, Income Cutoff 1 |
| TAXAMT42 | income tax brackets for head of household filers | 59850.0 | Schedule Z, Income Cutoff 2 |
| TAXAMT43 | income tax brackets for head of household filers | 95350.0 | Schedule Z, Income Cutoff 3 |
| TAXAMT44 | income tax brackets for head of household filers | 182100.0 | Schedule Z, Income Cutoff 4 |
| TAXAMT45 | income tax brackets for head of household filers | 231250.0 | Schedule Z, Income Cutoff 5 |
| TAXAMT46 | income tax brackets for head of household filers | 578100.0 | Schedule Z, Income Cutoff 6 |
| TAXRAT1 | first income tax rate | 0.1 | Schedule X, Y1, and Z, Rate 1 |
| TAXRAT2 | second income tax rate | 0.12 | Schedule X, Y1, and Z, Rate 2 |
| TAXRAT3 | third income tax rate | 0.22 | Schedule X, Y1, and Z, Rate 3 |
| TAXRAT4 | fourth income tax rate | 0.24 | Schedule X, Y1, and Z, Rate 4 |
| TAXRAT5 | fifth income tax rate | 0.32 | Schedule X, Y1, and Z, Rate 5 |
| TAXRAT6 | sixth income tax rate | 0.35 | Schedule X, Y1, and Z, Rate 6 |
| TAXRAT7 | seventh income tax rate | 0.37 | Schedule X, Y1, and Z, Rate 7 |
| FED160 | maximum qualified expenses for one child for the child and dependent expense credit | 3000.0 | Form 2441, Part II, line 3 |
| FED161 | maximum qualified expenses for two or more children for the child and dependent expense credit | 6000.0 | Form 2441, Part II, line 3 |
| FED162 | maximum charitable contribution deduction as a percentage of federal AGI | 0.6 | Publication 526, p. 4, Contributions You Can Deduct |
| ccinc | federal AGI brackets for the child and dependent expense credit | 15000 17000 19000 21000 23000 25000 27000 29000 31000 33000 35000 37000 39000 41000 43000 | Form 2441, Part II, line 8 |
| ccpct | rates for the child and dependent expense credit | .35 .34 .33 .32 .31 .30 .29 .28 .27 .26 .25 .24 .23 .22 .21 .20 | Form 2441, Part II, line 8 |
| Alabama State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| ALPEXAMT1 | dependent exemption amount for units with state AGI greater than ALEXCUT2 | 300.0 | Form 40 Instructions, p. 10, Line 14 |
| ALPEXAMT2 | dependent exemption amount for units with state AGI greater than ALEXCUT1 and less than or equal to ALEXCUT2 | 500.0 | Form 40 Instructions, p. 10, Line 14 |
| ALPEXAMT3 | dependent exemption amount for units with state AGI less than or equal to ALEXCUT1 | 1000.0 | Form 40 Instructions, p. 10, Line 14 |
| ALEXCUT1 | first state AGI cutoff for the deduction exemption | 50000.0 | Form 40 Instructions, p. 10, Line 14 |
| ALEXCUT2 | second state AGI cutoff for the deduction exemption | 100000.0 | Form 40 Instructions, p. 10, Line 14 |
| ALEXRET1 | personal exemption amount for single filers | 1500.0 | Form 40, Line 1 |
| ALEXRET2 | personal exemption amount for joint and head of household filers | 3000.0 | Form 40, Line 2 and 4 |
| ALSTDCUT | state AGI brackets for standard deduction for all filing statuses | 0 26000 26500 27000 27500 28000 28500 29000 29500 30000 30500 31000 31500 32000 32500 33000 33500 34000 34500 35000 35500 | Form 40 Instructions, p. 9, Standard Deduction chart |
| ALSTD1 | standard deduction amounts for single filers by ALSTDCUT | 3000 2975 2950 2925 2900 2875 2850 2825 2800 2775 2750 2725 2700 2675 2650 2625 2600 2575 2550 2525 2500 | Form 40 Instructions, p. 9, Standard Deduction chart |
| ALSTD2 | standard deduction amounts for married filing jointly filers by ALSTDCUT | 8500 8325 8150 7975 7800 7625 7450 7275 7100 6925 6750 6575 6400 6225 6050 5875 5700 5525 5350 5175 5000 | Form 40 Instructions, p. 9, Standard Deduction chart |
| ALSTD4 | standard deduction amounts for head of households filers by ALSTDCUT | 5200 5065 4930 4795 4660 4525 4390 4255 4120 3985 3850 3715 3580 3445 3310 3175 3040 2905 2770 2635 2500 | Form 40 Instructions, p. 9, Standard Deduction chart |
| ALTCUT1 | income tax brackets for single and head of household filers | 0 500 3000 10000000 | Tax Rates in Alabama Individual Income Tax FAQ from Alabama Tax website |
| ALTCUT2 | income tax brackets for joint filers | 0 1000 6000 10000000 | Tax Rates in Alabama Individual Income Tax FAQ from Alabama Tax website |
| ALTAXRAT | income tax rates for all filers | 0 0.02 0.04 0.05 | Tax Rates in Alabama Individual Income Tax FAQ from Alabama Tax website |
| ALMEDRAT | percentage of state AGI above which medical and dental expenses are deductible | 0.04 | Schedule A, line 3 |
| ALCHRTYLIM | percentage of state AGI limitation for charitable contribution deduction | 1.0 | Form 40 Instructions, p. 19, Line 15 through 18, Gifts to Charity |
| ALPENEXC | amount of non-civil service pension income that can be excluded from state taxable income (in joint units, both the head and spouse can claim the exclusion) | 6000.0 | Schedule RS, Line 10 |
| ALREBAMT1 | one-time state tax rebate for single and head of household filers | 150.0 | https://www.revenue.alabama.gov/individuals/2023-rebate/ |
| ALREBAMT2 | one-time state tax rebate for joint filers | 300.0 | https://www.revenue.alabama.gov/individuals/2023-rebate/ |
| Arizona State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| AZDEPAMT65 | exemption for tax unit head (and/or spouse, for joint filers) if age 65 or older | 2100.0 | Form 140 Instructions, p. 20, Line 38 |
| AZDEPAMTBL | exemption for tax unit head (and/or spouse, for joint filers) if blind | 1500.0 | Form 140 Instructions, p. 20, Line 39 |
| AZSTDDED1 | standard deduction for single filers | 13850.0 | Form 140 Instructions, p. 21, Line 43 |
| AZSTDDED2 | prior to tax year 2019: standard deduction for joint and head of household filers. Tax year 2019 and after: standard deduction for joint filers | 27700.0 | Form 140 Instructions, p. 21, Line 43 |
| AZSTDDED4 | standard deduction for head of household filers | 20800.0 | Form 140 Instructions, p. 21, Line 43 |
| AZFCRCUT11 | maximum income to qualify for the family income tax credit for single filers | 10000.0 | Form 140 Instructions, p. 23, Line 50 Family Income Tax Credit Table III |
| AZFCRCUT21 | maximum income to qualify for the family income tax credit for joint filers with one or no dependents | 20000.0 | Form 140 Instructions, p. 23, Line 50 Family Income Tax Credit Table I |
| AZFCRCUT22 | maximum income to qualify for the family income tax credit for joint filers with two dependents | 23600.0 | Form 140 Instructions, p. 23, Line 50 Family Income Tax Credit Table I |
| AZFCRCUT23 | maximum income to qualify for the family income tax credit for joint filers with three dependents | 27300.0 | Form 140 Instructions, Line 50 Family Income Tax Credit Table I, p. 23 |
| AZFCRCUT24 | maximum income to qualify for the family income tax credit for joint filers with four or more dependents | 31000.0 | Form 140 Instructions, p. 23, Line 50 Family Income Tax Credit Table I |
| AZFCRCUT31 | maximum income to qualify for the family income tax credit for head of household filers with one or no dependents | 20000.0 | Form 140 Instructions, p. 23, Line 50 Family Income Tax Credit Table II |
| AZFCRCUT32 | maximum income to qualify for the family income tax credit for head of household filers with two dependents | 20135.0 | Form 140 Instructions, p. 23, Line 50 Family Income Tax Credit Table II |
| AZFCRCUT33 | maximum income to qualify for the family income tax credit for head of household filers with three dependents | 23800.0 | Form 140 Instructions, p. 23, Line 50 Family Income Tax Credit Table II |
| AZFCRCUT34 | maximum income to qualify for the family income tax credit for head of household filers with four dependents | 25200.0 | Form 140 Instructions, p. 23, Line 50 Family Income Tax Credit Table II |
| AZFCRCUT35 | maximum income to qualify for the family income tax credit for head of household filers with five or more dependents | 26575.0 | Form 140 Instructions, p. 23, Line 50 Family Income Tax Credit Table II |
| AZFCRAMT | amount of family income tax credit for the tax unit head, spouse (if filing jointly), and each dependent | 40.0 | Form 140 Instructions, p. 23, Line 50 Family Income Tax Credit Worksheet II Line 4 |
| AZFCMAX1 | maximum total family income tax credit for single filers | 120.0 | Form 140 Instructions, p. 23, Line 50 Family Income Tax Credit Worksheet II Line 5 |
| AZFCMAX2 | maximum total family income tax credit for joint and head of household filers | 240.0 | Form 140 Instructions, p. 23, Line 50 Family Income Tax Credit Worksheet II Line 5 |
| AZDCRAMT1 | amount of dependent tax credit for each qualifying dependent who is at least 17 years old | 25.0 | Form 140 Instructions, p. 22, Line 49 Dependent Tax Credit Table I |
| AZDCRAMT2 | amount of dependent tax credit for each qualifying dependent who is under 17 years old | 100.0 | Form 140 Instructions, p. 22, Line 49 Dependent Tax Credit Table I |
| AZDCMAX1 | federal AGI above which the dependent tax credit begins phasing out for single and head of household filers | 200000.0 | Form 140 Instructions, p. 22, Line 49 Dependent Tax Credit Table III |
| AZDCMAX2 | federal AGI above which the dependent tax credit begins phasing out for joint filers | 400000.0 | Form 140 Instructions, p. 22, Line 49 Dependent Tax Credit Table IV |
| AZDCCUT | dependent tax credit phase out brackets | 1000 2000 3000 4000 5000 6000 7000 8000 9000 10000 11000 12000 13000 14000 15000 16000 17000 18000 19000 10000000 | Form 140 Instructions, p. 22, Line 49 Dependent Tax Credit Table V |
| AZDCRATE | dependent tax credit phase out percentage | 0.95 0.90 0.85 0.80 0.75 0.70 0.65 0.60 0.55 0.50 0.45 0.40 0.35 0.30 0.25 0.20 0.15 0.10 0.05 0 | Form 140 Instructions, p. 22, Line 49 Dependent Tax Credit Table V |
| AZEXCCUT1 | maximum federal AGI for the increased excise tax credit for single filers | 12500.0 | Form 140 Instructions, p. 25, Line 56 Worksheet |
| AZEXCCUT2 | maximum federal AGI for the increased excise tax credit for joint and head of household filers | 25000.0 | Form 140 Instructions, p. 25, Line 56 Worksheet |
| AZEXCAMT | amount of increased excise tax credit per exemption | 25.0 | Form 140 Instructions, p. 26, Line 56 Worksheet Line 4 |
| AZEXCMAX | total maximum increased excise tax credit | 100.0 | Form 140 Instructions, p. 26, Line 56 Worksheet Note |
| AZPENEXC | amount of government pension income that can be excluded from taxable income | 2500.0 | Form 140 Instructions, p. 14, Line 29a |
| AZPENMIL | amount of uniformed service pension income that can be excluded from taxable income | 10000000.0 | Form 140 Instructions, p. 15, Line 29b |
| AZCHRTY | percentage of charitable deductions allowed under standard deduction | 0.31 | Form 140 Instructions, Highlights, Standard Deduction Increase for Charitable Contibutions, Resident Personal Income Tax Return |
| AZRATE | income tax rate for all tax units | 0.025 | Form 140, Line 46 |
| AZREBAMT1 | rebate amount per dependent for dependents under age 17 | 250.0 | https://azdor.gov/individuals/arizona-families-tax-rebate |
| AZREBAMT2 | rebate amount per dependent for other dependents | 100.0 | https://azdor.gov/individuals/arizona-families-tax-rebate |
| Arkansas State Tax Parameters | Return to Table of Contents | ||||
|---|---|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source | ||
| AFEXAMT | maximum amount of military pay that can be exempted (military pay full exempt starting in tax year 2014) | 10000000.0 | Form AR1000F Instructions, p. 8 (Military pensions is fully exempt in 2023.) | ||
| ARPENEXAMT | maximum amount of retirement income that can be exempted | 6000.0 | Form AR1000F Instructions, p. 13, Line 18A | ||
| ARPCRDAMT | personal tax credit amount | 29.0 | Form AR1000F Instructions, p. 12, Line 7A and 7B | ||
| ARSTDDED1 | standard deduction amount for single and head of household filers | 2340.0 | Form AR1000F Instructions, p. 14, Line 27 | ||
| ARSTDDED2 | standard deduction amount for joint filers | 4680.0 | Form AR1000F Instructions, p. 14, Line 27 | ||
| ARMOOPPCT | percentage of state AGI above which medical expenses are deductible | 0.1 | Form AR3, Line 3 | ||
| ARCCRATE | percentage of federal child care credit allowed as state child and dependent care credit | 0.2 | Form AR 2441, Line 10 | ||
| ARLOEND1 | maximum total income to use low income tax tables for single filers | 16500.0 | Form AR1000F Instructions, p. 25 | ||
| ARLOEND2 | maximum total income to use low income tax tables for joint filers with one or no dependents | 27500.0 | Form AR1000F Instructions, p. 26 | ||
| ARLOEND3 | maximum total income to use low income tax tables for joint filers with two or more dependents | 34100.0 | Form AR1000F Instructions, p. 26 | ||
| ARLOEND4 | maximum total income to use low income tax tables for head of household filers with one or no dependents | 23900.0 | Form AR1000F Instructions, p. 25 | ||
| ARLOEND5 | maximum total income to use low income tax tables for head of household filers with two or more dependents | 27400.0 | Form AR1000F Instructions, p. 25 | ||
| ARTCUT | income tax brackets for all filers | 0 5299 10599 15099 24999 10000000 | Indexed tax brackets | ||
| ARTRAT | income tax rates for all filers | 0.0 0.0 0.02 0.03 0.034 0.047 | Indexed tax brackets | ||
| ARLOTAX1 | income tax amount for the low income tax table for single filers | 0 27 34 41 48 55 62 69 76 83 90 97 104 111 118 125 132 139 146 153 160 167 174 181 188 195 202 209 | Form AR1000F Instructions, p. 25 | ||
| ARLOCUT1 | income tax brackets for the low income tax table for single filers | 0 13849 13900 14000 14100 14200 14300 14400 14500 14600 14700 14800 14900 15000 15100 15200 15300 15400 15500 15600 15700 15800 15900 16000 16100 16200 16300 16400 | Form AR1000F Instructions, p. 25 | ||
| ARLOTAX2 | income tax amount for the low income tax table for joint filers with one or no dependents | 0 72 83 93 104 114 124 135 145 165 166 176 187 197 208 218 228 239 249 260 270 280 291 301 312 322 332 343 353 364 374 384 395 405 416 426 436 447 457 468 478 488 499 | Form AR1000F Instructions, p. 26 | ||
| ARLOCUT2 | income tax brackets for the low income tax table for joint filers with one or no dependents | 0 23356 23400 23500 23600 23700 23800 23900 24000 24100 24200 24300 24400 24500 24600 24700 24800 24900 25000 25100 25200 25300 25400 25500 25600 25700 25800 25900 26000 26100 26200 26300 26400 26500 26600 26700 26800 26900 27000 27100 27200 27300 27400 | Form AR1000F Instructions, p. 26 | ||
| ARLOTAX3 | income tax amount for the low income tax table for joint filers with two or more dependents | 0 105 115 126 136 147 157 167 178 188 199 209 219 230 240 251 261 272 284 295 307 319 331 342 354 366 377 389 401 412 424 436 448 459 471 483 494 506 518 529 541 553 565 576 588 600 611 623 635 646 658 670 682 693 705 717 728 740 752 763 775 | Form AR1000F Instructions, p. 26 | ||
| ARLOCUT3 | income tax brackets for the low income tax table for joint filers with two or more dependents | 0 28110 28200 28300 28400 28500 28600 28700 28800 28900 29000 29100 29200 29300 29400 29500 29600 29700 29800 29900 30000 30100 30200 30300 30400 30500 30600 30700 30800 30900 31000 31100 31200 31300 31400 31500 31600 31700 31800 31900 32000 32100 32200 32300 32400 32500 32600 32700 32800 32900 33000 33100 33200 33300 33400 33500 33600 33700 33800 33900 34000 | Form AR1000F Instructions, p. 26 | ||
| ARLOTAX4 | income tax amount for the low income tax table for head of household filers with one or no dependents | 0 64 73 82 92 101 111 120 129 139 148 158 167 176 186 195 205 214 223 233 242 252 261 270 280 289 299 308 317 327 336 346 355 364 374 383 393 402 411 421 430 440 449 458 | Form AR1000F Instructions, p. 25 | ||
| ARLOCUT4 | income tax brackets for the low income tax table for head of household filers with one or no dependents | 0 19691 19700 19800 19900 20000 20100 20200 20300 20400 20500 20600 20700 20800 20900 21000 21100 21200 21300 21400 21500 21600 21700 21800 21900 22000 22100 22200 22300 22400 22500 22600 22700 22800 22900 23000 23100 23200 23300 23400 23500 23600 23700 23800 | Form AR1000F Instructions, p. 25 | ||
| ARLOTAX5 | income tax amount for the low income tax table for head of household filers with two or more dependents | 0 89 102 114 127 139 151 164 176 189 201 213 226 238 251 263 275 288 300 313 325 337 350 362 375 387 399 412 424 437 449 461 474 486 499 511 523 536 548 561 574 | Form AR1000F Instructions, p. 25 | ||
| ARLOCUT5 | income tax brackets for the low income tax table for head of household filers with two or more dependents | 0 23472 23500 23600 23700 23800 23900 24000 24100 24200 24300 24400 24500 24600 24700 24800 24900 25000 25100 25200 25300 25400 25500 25600 25700 25800 25900 26000 26100 26200 26300 26400 26500 26600 26700 26800 26900 27000 27100 27200 27300 | Form AR1000F Instructions, p. 25 | ||
| ARCHRTYLIM | percentage of state AGI allowable for charitable contributions deduction | 0.6 | Form AR1000F Instructions, p. 17, Line 16 | ||
| ARINFMX1 | maximum state taxable income for single and head of household filers for inflationary relief income tax credit | 103600.0 | Form AR1000F Instructions, p. 21, Inflationary Relief Income Tax Credit Worksheet | ||
| ARINFMX2 | maximum state taxable income for joint filers for inflationary relief income tax credit | 207200.0 | Form AR1000F Instructions, p. 21, Inflationary Relief Income Tax Credit Worksheet | ||
| ARINF2MX | maximum state taxable income for all filers for additional tax credit for qualified individuals | 26100.0 | Form AR1000F Instructions, p. 22, Inflationary Relief Income Tax Credit Worksheet | ||
| ARINFBN1 | state taxable income brackets for single and head of household filers to determine inflationary relief income tax credit | 0 89600 90600 91600 92600 93600 94600 95600 96600 9700 98600 99600 100600 101600 102600 103600 | Form AR1000F Instructions, p. 21, Inflationary Relief Income Tax Credit Table | ||
| ARINFBN2 | state taxable income brackets for joint filers to determine inflationary relief income tax credit | 0 179200 181200 183200 185200 187200 189200 191200 193200 195200 197200 199200 201200 203200 205200 207200 | Form AR1000F Instructions, p. 21, Inflationary Relief Income Tax Credit Table | ||
| ARINFCR1 | credit amounts for single and head of household filers for inflationary relief income tax credit | 150 140 130 120 110 100 90 80 70 60 50 40 30 20 10 0 | Form AR1000F Instructions, p. 21, Inflationary Relief Income Tax Credit Table | ||
| ARINFCR2 | credit amounts for joint for inflationary relief income tax credit | 300 280 260 240 220 200 180 160 140 120 100 80 60 40 20 0 | Form AR1000F Instructions, p. 21, Inflationary Relief Income Tax Credit Table | ||
| ARINF2BN | state taxable income brackets for all filers to determine additional tax credit for qualified individuals | 0 25000 25100 25200 25300 25400 25500 25600 25700 25800 25900 26000 26100 | Form AR1000F Instructions, p. 22, Inflationary Relief Income Tax Credit Table | ||
| ARINF2CR | credit amounts for all filers for additional tax credit for qualified individuals | 0 60 55 50 45 40 35 30 25 20 15 5 0 | Form AR1000F Instructions, p. 22, Inflationary Relief Income Tax Credit Table | ||
| California State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| CAMOOPRAT | medical expense deduction allowed above this percentage of federal AGI | 0.075 | Schedule CA, Part II, Line 3 |
| CACHRTY | maximum percentage of federal AGI allowed for charitable deductions | 0.5 | Schedule CA Instructions, Part II, Line 11 |
| CAITMPCT1 | first percentage used in the limitation of itemized deductions | 0.8 | Form 540 Booklet, p. 67, Itemized Deduction Worksheet, Line 4 |
| CAITMPCT2 | second percentage used in the limitation of itemized deductions | 0.06 | Form 540 Booklet, p. 67, Itemized Deduction Worksheet, Line 7 |
| ITZCUT1 | federal AGI limitation for exemption credits for single filers | 237035.0 | Form 540 Booklet, p. 14, AGI Limitation Worksheet, Line B |
| ITZCUT2 | federal AGI limitation for exemption credits for joint filers | 474075.0 | Form 540 Booklet, p. 14, AGI Limitation Worksheet, Line B |
| ITZCUT4 | federal AGI limitation for exemption credits for head of household filers | 355558.0 | Form 540 Booklet, p. 14, AGI Limitation Worksheet, Line B |
| EXMDIV | divider used for AGI limitation for exemption credits | 2500.0 | Form 540 Booklet, p. 14, AGI Limitation Worksheet, Line D |
| EXMPCT | multiplier used for AGI limitation for exemption credits | 6.0 | Form 540 Booklet, p. 14, AGI Limitation Worksheet, Line E |
| AMTEXM1 | minimum total income to potentially owe AMT for single or head of household filers | 87171.0 | Form 540 Booklet, p. 16, Line 61 |
| AMTEXM2 | minimum total income to potentially owe AMT for joint filers | 116229.0 | Form 540 Booklet, p. 16, Line 61 |
| AMTCUT11 | state AGI above which credits may be limited for single or head of household filers | 326891.0 | Form 540 Booklet, p. 14, Box C |
| AMTCUT12 | state AGI above which credits may be limited for joint filers | 435855.0 | Form 540 Booklet, p. 14, Box C |
| AMTCUT21 | alternative minimum taxable income limit to qualify for some exemption for single and head of household filers | 675575.0 | Form 540 Schedule P Instructions, p. 6, Exemption Worksheet |
| AMTCUT22 | alternative minimum taxable income limit to qualify for some exemption for joint filers | 900771.0 | Form 540 Schedule P Instructions, p. 6, Exemption Worksheet |
| AMTMOOPRAT | maximum percentage of federal AGI allowed for the medical expense deduction for the AMT | 0.025 | Form 540 Schedule P, Line 2 |
| AMTEXMPCT1 | percentage used for exemption phaseout for the AMT | 0.25 | Form 540 Schedule P Instructions, p. 6, Exemption Worksheet, Line 5 |
| AMTEXMPCT2 | percentage used in the calculation of the AMT | 0.07 | Form 540 Schedule P, Line 24 |
| PEXMAMT | exemption credit for tax unit head (and spouse if filing jointly) and if blind and/or age 65 or older | 144.0 | Form 540, Line 7, 8, and 9 |
| DEPAMTD | exemption credit for each dependent | 446.0 | Form 540, Line 10 |
| STD1 | standard deduction for single filers | 5363.0 | Form 540, Line 18 |
| STD2 | standard deduction for joint and head of household filers | 10726.0 | Form 540, Line 18 |
| STDEPCA | standard deduction for dependents | 1250.0 | Form 540 Booklet, p. 13, California Standard Deduction Worksheet for Dependents, Line 2 |
| STDPINCA | amount added to earned income if above certain threshold for standard deduction for dependents | 400.0 | Federal Form 1040 Instructions, p. 32, Standard Deduction Worksheet for Dependents |
| MAXINCCC | maximum federal AGI for child and dependent care expenses credit | 100000.0 | Form 540 Booklet, p.15, Line 40 |
| CCEX1 | first federal AGI threshold to determine percentage for child and dependent care expenses credit | 40000.0 | Form FTB 3506 Instructions, p. 4, Line 9 |
| CCEX2 | second federal AGI threshold to determine percentage for child and dependent care expenses credit | 70000.0 | Form FTB 3506 Instructions, p. 4, Line 9 |
| CCPCT1 | first percentage for the child and dependent care expenses credit | 0.5 | Form FTB 3506 Instructions, p. 4, Line 9 |
| CCPCT2 | second percentage for the child and dependent care expenses credit | 0.43 | Form FTB 3506 Instructions, p. 4, Line 9 |
| CCPCT3 | third percentage for the child and dependent care expenses credit | 0.34 | Form FTB 3506 Instructions, p. 4, Line 9 |
| EITTOP0 | maximum federal AGI for the state earned income tax credit and young child tax credit for filers with no qualifying children | 30951.0 | Form 3514 Instructions, p. 4, Step 1a |
| EITTOP1 | maximum federal AGI for the state earned income tax credit and young child tax credit for filers with one qualifying child | 30951.0 | Form 3514 Instructions, p. 4, Step 1a |
| EITTOP2 | prior to tax year 2017: maximum federal AGI for the state earned income tax credit and young child tax credit for filers with two or more qualifying children Tax year 2017 and after: maximum federal AGI for the state earned income tax credit and young child tax credit for filers with two qualifying children | 30951.0 | Form 3514 Instructions, p. 4, Step 1a |
| EITTOP3 | maximum federal AGI for the state earned income tax credit and young child tax credit for filers with three or more qualifying children | 30951.0 | Form 3514 Instructions, p. 4, Step 1a |
| EITCUT0 | first point in federal AGI for the state earned income tax credit for filers with no qualifying children | 4380.0 | Form 3514 Instructions, p. 8, Step 6 Part II |
| EITCUT1 | first point in federal AGI for the state earned income tax credit for filers with one qualifying child | 6577.0 | Form 3514 Instructions, p. 8, Step 6 Part II |
| EITCUT2 | prior to tax year 2017: first point in federal AGI for the state earned income tax credit for filers with two or more qualifying children. Tax year 2017 and after: first point in federal AGI for the state earned income tax credit for filers with two qualifying children | 9232.0 | Form 3514 Instructions, p. 8, Step 6 Part II |
| EITCUT3 | first point in federal AGI for the state earned income tax credit for filers with three or more qualifying children | 9232.0 | Form 3514 Instructions, p. 8, Step 6 Part II |
| EITCUT2_0 | second point in federal AGI for the state earned income tax credit for filers with no qualifying children | 5175.0 | Form 3514 Instructions, p. 23, Earned Income Tax Credit Table |
| EITCUT2_1 | second point in federal AGI for the state earned income tax credit for filers with one qualifying child | 11175.0 | Form 3514 Instructions, p. 23, Earned Income Tax Credit Table |
| EITCUT2_2 | second point in federal AGI for the state earned income tax credit for filers with two qualifying children | 16775.0 | Form 3514 Instructions, p. 23, Earned Income Tax Credit Table |
| EITCUT2_3 | second point in federal AGI for the state earned income tax credit for filers with three or more qualifying children | 16975.0 | Form 3514 Instructions, p. 23, Earned Income Tax Credit Table |
| EITRAT0 | credit rate for the state earned income tax credit for filers with no qualifying children (all percentages are the federal percentages multiplied by the state factor of 0.85) | 0.065025 | https://legiscan.com/CA/text/SB101/id/2831243 (California adjustment factor is specified in the California Budget Act and can change yearly.) |
| EITRAT1 | credit rate for the state earned income tax credit for filers with one qualifying child (all percentages are the federal percentages multiplied by the state factor of 0.85) | 0.289 | Federal EITC parameters from the Tax Policy Center |
| EITRAT2 | credit rate for the state earned income tax credit for filers with two qualifying children (all percentages are the federal percentages multiplied by the state factor of 0.85) | 0.34 | Federal EITC parameters from the Tax Policy Center |
| EITRAT3 | credit rate for the state earned income tax credit for filers with three qualifying children (all percentages are the federal percentages multiplied by the state factor of 0.85) | 0.3825 | Federal EITC parameters from the Tax Policy Center |
| EITRAT2_0 | second phaseout rate for the state earned income tax credit for filers with no qualifying children | 0.0091946 | Form 3514 Instructions, p. 23, Earned Income Tax Credit Table |
| EITRAT2_1 | second phaseout rate for the state earned income tax credit for filers with one qualifying child | 0.0300364 | Form 3514 Instructions, p. 23, Earned Income Tax Credit Table |
| EITRAT2_2 | second phaseout rate for the state earned income tax credit for filers with two qualifying children | 0.0419018 | Form 3514 Instructions, p. 23, Earned Income Tax Credit Table |
| EITRAT2_3 | second phaseout rate for the state earned income tax credit for filers with three qualifying children | 0.0425014 | Form 3514 Instructions, p. 23, Earned Income Tax Credit Table |
| EITMAX0 | maximum state earned income tax credit for filers with no qualifying children | 285.0 | https://www.ftb.ca.gov/about-ftb/newsroom/caleitc/eligibility-and-credit-information.html |
| EITMAX1 | maximum state earned income tax credit for filers with one qualifying child | 1900.0 | https://www.ftb.ca.gov/about-ftb/newsroom/caleitc/eligibility-and-credit-information.html |
| EITMAX2 | maximum state earned income tax credit for filers with two qualifying children | 3137.0 | https://www.ftb.ca.gov/about-ftb/newsroom/caleitc/eligibility-and-credit-information.html |
| EITMAX3 | maximum state earned income tax credit for filers with three qualifying children | 3529.0 | https://www.ftb.ca.gov/about-ftb/newsroom/caleitc/eligibility-and-credit-information.html |
| YCTCCUT | state earned income threshold for the young child tax credit phaseout | 25775.0 | Form 3514, Line 24 |
| YCTCAMT | young child tax credit for filers with state earned income under the threshold | 1117.0 | Form 3514, Line 24 |
| YCTCPCT | percentage reduction for the young child tax credit over the state earned income threshold | 0.2166 | Form FTB 3514, Line 26 and 27 |
| CUTOFF1 | income tax brackets for single filers | 0 10412 24684 38959 54081 68350 349137 418961 698271 10000000 | Form 540 Booklet, p. 75, Schedule X |
| CUTOFF2 | income tax brackets for joint filers | 0 20824 49368 77918 108162 136700 698274 837922 1396542 10000000 | Form 540 Booklet, p. 75, Schedule Y |
| CUTOFF4 | income tax brackets for head of household filers | 0 20839 49371 63644 78765 93037 474824 569790 949649 10000000 | Form 540 Booklet, p. 75, Schedule Z |
| TAXRAT | income tax rates | 0.0 0.01 0.02 0.04 0.06 0.08 0.093 0.103 0.113 0.123 | Form 540 Booklet, p. 75, Schedule X |
| CACCCPCT | percentages to calculate the credit for child and dependent care expenses | 0.35 0.34 0.33 0.32 0.31 0.30 0.29 0.28 0.27 0.26 0.25 0.24 0.23 0.22 0.21 0.20 | Form FTB 3506 Instructions, p. 4, Line 7 |
| CACCCCUT | federal AGI thresholds to determine percentage for the credit for child and dependent care expenses | 15000 17000 19000 21000 23000 25000 27000 29000 31000 33000 35000 37000 39000 41000 43000 100000 | Form FTB 3506 Instructions, p. 4, Line 7 |
| YCTCAGILIM | maximum AGI for the young child tax credit when state earned income is zero or less | 30950.0 | Form 3514, Line 23b |
| YCTCLOSSLIM | maximum net loss for the young child tax credit when state earned income is zero or less | 33497.0 | Form 3514, Line 23b |
| CAEITINV | maximum investment income to qualify for the state EITC and YCTC | 4525.0 | Form 3514 Instructions, Step 2, Worksheet 1, Line 13 |
| Colorado State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| COMAXPEN1 | maximum allowable pension and annuity subtraction for filers age 65 or older | 24000.0 | Form 104 Booklet, p. 12, DR104AD Instructions, Line 4 |
| COMAXPEN2 | maximum allowable pension and annuity subtraction for filers age 55 to 64 | 20000.0 | Form 104 Booklet, p. 12, DR104AD Instructions, Line 4 |
| COCHRTYADJ | state adjustment to charitable contribution deduction | 500.0 | Form 104 Booklet, p. 14, Form DR104AD Instructions, Line 12, Worksheet Line d |
| COCCCPCT1 | first allowable percentage of the federal credit for the state child care expenses credit | 0.5 | Form DR0347, Part III, Line 7 |
| COCCCCUT1 | first federal AGI threshold for the state child care expenses credit | 60000.0 | Form DR0347, Part III |
| COLWINCPCT | percentage used in calculation of the low-income child care expenses credit | 0.25 | Form DR0347, Part IV, Line 10 |
| COLWINCCT1 | maximum low-income child care expenses credit for filers with one qualifying child | 500.0 | Form DR0347, Part IV, Table A |
| COLWINCCT2 | maximum low-income child care expenses credit for filers with two or more qualifying children | 1000.0 | Form DR0347, Part IV, Table A |
| COLWINCCUT | maximum federal AGI to be eligible for the low-income child care expenses credit | 25000.0 | Form DR0347, Part IV |
| COEITRAT | percentage of the federal earned income tax credit allowed as a state earned income tax credit | 0.5 | Form 104CR, Part I, Line 5 |
| COTAXRAT | income tax rate for all filers | 0.044 | Form 104 Instructions, p. 7, Line 11 |
| COAMTRAT | alternative minimum tax rate | 0.0347 | Form 104AMT, Line 6 |
| COMIL | maximum military retirement subtraction for filers age 54 or younger | 15000.0 | Form 104 Instructions, p.13, Line 7 |
| COSSBEN | maximum social security benefiit subtraction (for joint filers, both the head and spouse can claim this amount) | 20000.0 | Form 104 Instructions, p. 12, Line 3 |
| SALETAXAMT1 | state sales tax refund for single and head of household filers | 800.0 | Form 104, Line 34 |
| SALETAXAMT2 | state sales tax refund for joint filers | 1600.0 | Form 104, Line 34 |
| COCTCCUT1 | maximum federal AGI to be eligible for the state child tax credit for single and head of household filers | 75000.0 | Form 104CN, Line 1 |
| COCTCCUT2 | maximum federal AGI to be eligible for the state child tax credit for joint filers | 85000.0 | Form 104CN, Line 1 |
| COFEDCTC | amount per child for the calculation of the child tax credit | 2000.0 | Form 104CN, Line 3 |
| COSTATCAP | amount per child for the calculation of the statutory cap for the child tax credit | 1600.0 | Form 104CN, Line 7 |
| COERNINC | earned income cap | 2500.0 | Form 104CN, Line 10 |
| COERNINCPCT | percentage of the excess earned income over the cap | 0.15 | Form 104CN, Line 11 |
| COCTC3KIDS | statutory cap for three or more eligible children | 4800.0 | Form 104CN, Section D |
| COCTCCUT11 | first federal AGI threshold for the child tax credit for single and head of household filers | 25000.0 | Form 104CN, Line 21 |
| COCTCCUT12 | second federal AGI threshold for the child tax credit for single and head of household filers | 50000.0 | Form 104CN, Line 21 |
| COCTCCUT21 | first federal AGI threshold for the child tax credit for joint filers | 35000.0 | Form 104CN, Line 21 |
| COCTCCUT22 | second federal AGI threshold for the child tax credit for joint filers | 60000.0 | Form 104CN, Line 21 |
| COCTCPCT1 | first percentage for the child tax credit | 0.6 | Form 104CN, Line 21 |
| COCTCPCT2 | second percentage for the child tax credit | 0.3 | Form 104CN, Line 21 |
| COCTCPCT3 | third percentage for the child tax credit | 0.1 | Form 104CN, Line 21 |
| COFEDADDINC | federal AGI above which filers may need to add back itemized or standard deductions | 300000.0 | Form 104 Booklet, p. 6, Line 4 |
| COFEDADD1 | amount subtracted from the federal itemized or standard deductions addback for single and head of household filers | 12000.0 | Form 104 Booklet, p. 6, Line 4 |
| COFEDADD2 | amount subtracted from the federal itemized or standard deductions addback for joint filers | 16000.0 | Form 104 Booklet, p. 6, Line 4 |
| Connecticut State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| INIT1 | initial amount of personal exemptions for single filers | 15000.0 | CT-1040 Instructions, p. 19, Table A |
| INIT2 | initial amount of personal exemptions for joint filers | 24000.0 | CT-1040 Instructions, p. 19, Table A |
| INIT4 | initial amount of personal exemptions for head of household filers | 19000.0 | CT-1040 Instructions, p. 19, Table A |
| INCS1 | state AGI at which personal exemptions begin to decrease for single filers | 30000.0 | CT-1040 Instructions, p. 19, Table A |
| INCS2 | state AGI at which personal exemptions begin to decrease for joint filers | 48000.0 | CT-1040 Instructions, p. 19, Table A |
| INCS4 | state AGI at which personal exemptions begin to decrease for head of household filers | 38000.0 | CT-1040 Instructions, p. 19, Table A |
| INCE1 | maximum state AGI to be eligible for some personal exemption for single filers | 44000.0 | CT-1040 Instructions, p. 19, Table A |
| INCE2 | maximum state AGI to be eligible for some personal exemption for joint filers | 71000.0 | CT-1040 Instructions, p. 19, Table A |
| INCE4 | maximum state AGI to be eligible for some personal exemption for head of household filers | 56000.0 | CT-1040 Instructions, p. 19, Table A |
| INCREM | state AGI increments to reduce personal exemptions | 1000.0 | CT-1040 Instructions, p. 19, Table A |
| FINIS1 | lower threshold of initial state AGI bracket for personal tax credits for single filers | 15000.0 | CT-1040 Instructions, p. 23, Table E |
| FINIS2 | lower threshold of initial state AGI bracket for personal tax credits for joint filers | 24000.0 | CT-1040 Instructions, p. 23, Table E |
| FINIS4 | lower threshold of initial state AGI bracket for personal tax credits for head of household filers | 19000.0 | CT-1040 Instructions, p. 23, Table E |
| FINIE1 | higher threshold of initial state AGI bracket for personal tax credits for single filers | 18800.0 | CT-1040 Instructions, p. 23, Table E |
| FINIE2 | higher threshold of initial state AGI bracket for personal tax credits for joint filers | 30000.0 | CT-1040 Instructions, p. 23, Table E |
| FINIE4 | higher threshold of initial state AGI bracket for personal tax credits for head of household filers | 24000.0 | CT-1040 Instructions, p. 23, Table E |
| CINCREM | state AGI increments to change personal tax credit rate | 500.0 | CT-1040 Instructions, p. 23, Table E |
| CRAT1 | first change for the personal tax credit decimal amount | 0.05 | CT-1040 Instructions, p. 23, Table E |
| CRAT2 | second change for the personal tax credit decimal amount | 0.01 | CT-1040 Instructions, p. 23, Table E |
| INITCR1 | initial personal tax credit decimal amount | 0.75 | CT-1040 Instructions, p. 23, Table E |
| INITCR2 | decimal amount at which the difference for each increment changes from CRAT1 to CRAT2 for the personal tax credit | 0.14 | CT-1040 Instructions, p. 23, Table E |
| OFFSET1 | first subtraction amount required for personal tax credit decimal amount | 1.0 | CT-1040 Instructions, p. 23, Table E |
| OFFSET2 | second subtraction amount required for personal tax credit decimal amount | 13.0 | CT-1040 Instructions, p. 23, Table E |
| TCUTCT1 | income tax brackets for single filers | 0 10000 50000 100000 200000 250000 500000 10000000 | CT-1040 Instructions, p. 20, Table B |
| TCUTCT2 | income tax brackets for joint filers | 0 20000 100000 200000 400000 500000 1000000 10000000 | CT-1040 Instructions, p. 20, Table B |
| TCUTCT4 | income tax brackets for head of household filers | 0 16000 80000 160000 320000 400000 800000 10000000 | CT-1040 Instructions, p. 20, Table B |
| TAXRATCT | income tax rates for all filers | 0.0 0.03 0.05 0.055 0.06 0.065 0.069 0.0699 | CT-1040 Instructions, p. 20, Table B |
| CTPHSEST | minimum state AGI to be required to add the 3% tax rate phase-out add-back for single filers | 56500.0 | CT-1040 Instructions, p. 21, Table C |
| PHCUTCT1 | income brackets for 3% tax rate phase-out add-back for single filers | 56500 61500 66500 71500 76500 81500 86500 91500 96500 101500 10000000 | CT-1040 Instructions, p. 21, Table C |
| PHCUTCT2 | income brackets for 3% tax rate phase-out add-back for joint filers | 100500 105500 110500 115500 120500 125500 130500 135500 140500 145500 10000000 | CT-1040 Instructions, p. 21, Table C |
| PHCUTCT4 | income brackets for 3% tax rate phase-out add-back for head of household filers | 78500 82500 86500 90500 94500 98500 102500 106500 110500 114500 10000000 | CT-1040 Instructions, p. 21, Table C |
| PHOUTCT1 | phase-out add-back for single filers | 0 20 40 60 80 100 120 140 160 180 200 | CT-1040 Instructions, p. 21, Table C |
| PHOUTCT2 | phase-out add-back for joint filers | 0 40 80 120 160 200 240 280 320 360 400 | CT-1040 Instructions, p. 21, Table C |
| PHOUTCT4 | phase-out add-back for head of household filers | 0 32 64 96 128 160 192 224 256 288 320 | CT-1040 Instructions, p. 21, Table C |
| TXRCPST1 | initial state AGI cutoff for tax recapture for single filers | 200000.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPST2 | initial state AGI cutoff for tax recapture for joint filers | 400000.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPST4 | initial state AGI cutoff for tax recapture for head of household filers | 320000.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPCT1 | state AGI bracket increments for tax recapture for single filers | 5000.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPCT2 | state AGI bracket increments for tax recapture for joint filers | 10000.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPCT4 | state AGI bracket increments for tax recapture for head of household filers | 8000.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPAD1 | first tax recapture increments for single filers | 90.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPAD2 | first tax recapture increments for joint filers | 180.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPAD4 | first tax recapture increments for head of household filers | 140.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPMD1 | midpoint state AGI cutoff for single filers | 345000.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPMD2 | midpoint state AGI cutoff for joint filers | 690000.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPMD4 | midpoint state AGI cutoff for head of household filers | 552000.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPED1 | second midpoint state AGI cutoff for single filers | 500000.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPED2 | second midpoint state AGI cutoff for joint filers | 1000000.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPED4 | second midpoint state AGI cutoff for head of household filers | 800000.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPSD1 | second tax recapture increments for single filers | 50.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPSD2 | second tax recapture increments for joint filers | 100.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPSD4 | second tax recapture increments for head of household filers | 80.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPML1 | midpoint tax recapture for single filers | 2700.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPML2 | midpoint tax recapture for joint filers | 5400.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPML4 | midpoint tax recapture for head of household filers | 4200.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPMX1 | maximum tax recapture for single filers | 3150.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPMX2 | maximum tax recapture for joint filers | 6300.0 | CT-1040 Instructions, p. 22, Table D |
| TXRCPMX4 | maximum tax recapture for head of household filers | 4920.0 | CT-1040 Instructions, p. 22, Table D |
| SSCUT1 | maximum amount of social security tax exempt for single filers | 75000.0 | CT-1040 Instructions, p. 24, Line 41 |
| SSCUT2 | maximum amount of social security tax exempt for joint and head of household filers | 100000.0 | CT-1040 Instructions, p. 24, Line 41 |
| SSTAXRAT | percentage of social security taxable if over maximum | 0.25 | CT-1040 Instructions, p. 24, Line 41 (Line D of worksheet) |
| EICPCT | percentage of federal earned income tax credit allowed as a state earned income tax credit | 0.4 | CT-1040 Instructions, p. 3, Line 20A |
| CTTCINCR | number of the income bracket where the personal tax credit moves from the first increment change to the second increment change (currently the same for all filing statuses, but will need to adjust if this changes) | 12.0 | CT-1040 Instructions, p. 23, Table E |
| CTTC1 | personal tax credit brackets for single filers | 19300 19800 20300 20800 21300 21800 22300 25000 25500 26000 26500 31300 31800 32300 32800 33300 60000 60500 61000 61500 62000 62500 63000 63500 64000 64500 | CT-1040 Instructions, p. 23, Table E |
| CTTC2 | personal tax credit brackets for joint filers | 30500 31000 31500 32000 32500 33000 33500 40000 40500 41000 41500 50000 50500 51000 51500 52000 96000 96500 97000 97500 98000 98500 99000 99500 100000 100500 | CT-1040 Instructions, p. 23, Table E |
| CTTC4 | personal tax credit brackets for head of household filers | 24500 25000 25500 26000 26500 27000 27500 34000 34500 35000 35500 44000 44500 45000 45500 46000 74000 74500 75000 75500 76000 76500 77000 77500 78000 78500 | CT-1040 Instructions, p. 23, Table E |
| CTPENRAT | percentage of pension and annuity income allowed to be deducted for state AGI | 1.0 | CT-1040 Instructions, p. 10, Subtraction Modification of Pension and Annuity Income and Line 48b |
| CTPENLIM1 | federal AGI limit to deduct pension and annuity income for single and head of household filers | 75000.0 | CT-1040 Instructions, p. 10, Subtraction Modification of Pension and Annuity Income and Line 48b |
| CTPENLIM2 | federal AGI limit to deduct pension and annuity income for joint filers | 100000.0 | CT-1040 Instructions, p. 10, Subtraction Modification of Pension and Annuity Income and Line 48b |
| Delaware State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| PENEXU60 | maximum pension exclusion for individuals under age 60 | 2000.0 | Form PIT-RES Instructions, p. 6, Line 6 |
| PENEXO60 | maximum pension exclusion for individuals age 60 and over | 12500.0 | Form PIT-RES Instructions, p. 6, Line 6 |
| MAXEARN1 | maximum earned income for joint filers to qualify for exclusion for individuals age 60 and over or disabled | 5000.0 | Form PIT-RES Instructions, p. 7, Line 11 |
| MAXEARN2 | maximum earned income for single filers to qualify for exclusion for individuals age 60 and over or disabled | 2500.0 | Form PIT-RES Instructions, p. 7, Line 11 |
| MAXINC1 | maximum income for joint filers to qualify for exclusion for individuals age 60 and over or disabled | 20000.0 | Form PIT-RES Instructions, p. 7, Line 11 |
| MAXINC2 | maximum income for single filers to qualify for exclusion for individuals age 60 and over or disabled | 10000.0 | Form PIT-RES Instructions, p. 7, Line 11 |
| DISEX1 | exclusion amount for individuals age 60 and over or disabled for joint filers | 4000.0 | Form PIT-RES Instructions, p. 7, Line 11 |
| DISEX2 | exclusion amount for individuals age 60 and over or disabled for single filers | 2000.0 | Form PIT-RES Instructions, p. 7, Line 11 |
| STD1 | initial standard deduction for single and head of household filers | 3250.0 | Form PIT-RES Instructions, p. 8, Line 19a |
| STD2 | initial standard deduction for joint filers | 6500.0 | Form PIT-RES Instructions, p. 8, Line 19a |
| STD3 | additional standard deduction for individuals over 65 years old | 2500.0 | Form PIT-RES Instructions, p. 8, Line 20 |
| PCAMT | personal credit and additional personal credit amount | 110.0 | Form PIT-RES Instructions, p. 8, Line 26a |
| CCRATE | percentage of federal child and dependent care credit allowed as a state child care credit | 0.5 | Form PIT-RES Instructions, p. 9, Line 30 |
| MAXCCC | maximum state child care credit | 3000.0 | Form PIT-RES Instructions, Line 30, pg 10 |
| EICRATE | percent of federal earned income tax credit allowed as a state earned income tax credit (non-refundable) | 0.2 | Form PIT-RES Instructions, p. 10, Line 33 |
| EICRATE2 | percent of federal earned income tax credit allowed as a state earned income tax credit (refundable) | 0.045 | Form PIT-RES Instructions, p. 10, Line 33 |
| TCUTDEL | income tax brackets | 0 2000 5000 10000 20000 25000 60000 10000000 | https://revenue.delaware.gov/software-developer/tax-rate-changes/ |
| TAXRATDE | income tax rates | 0.0 0.0 0.022 0.039 0.048 0.052 0.0555 0.066 | https://revenue.delaware.gov/software-developer/tax-rate-changes/ |
| DC State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| DCSTD1 | standard deduction for single filers | 13850.0 | Form D-40 Instructions, p. 10 |
| DCSTD2 | standard deduction for joint filers | 27700.0 | Form D-40 Instructions, p. 10 |
| DCSTD4 | standard deduction for head of household filers | 20800.0 | Form D-40 Instructions, p. 10 |
| DC65STD1 | additional standard deduction for filers 65 years or older for single and head of household filers | 1850.0 | Form D-40 Instructions, p. 10 |
| DC65STD2 | additional standard deduction for filers 65 years or older for joint filers | 1500.0 | Form D-40 Instructions, p. 10 |
| DCITMCUT | maximum district AGI for full itemized deduction | 200000.0 | Form D-40 Instructions, p. 17, Calculation F, Line f |
| DCITMPCT | percentage of district AGI to reduce itemized deductions for filers with district AGI above DCITMCUT | 0.05 | Form D-40 Instructions, p. 17, Calculation F, Line I |
| CCCPCT | percentage of federal child and dependent care credit allowed as a district child and dependent care credit | 0.32 | Form D-40 Instructions, p. 18, Line 21 |
| EICPCT | percentage of federal earned income tax credit allowed as a district earned income tax credit | 0.7 | Form D-40 Instructions, p. 10 |
| EICTOP | maximum earned income or federal AGI for filers without a qualifying child for the district earned income tax credit | 28963.0 | Form D-40 Instructions, p. 23, EITC Worksheet from Note for Section C |
| EICCUT | minimum earned income to claim the full amount of the earned income tax credit for filers without a qualifying child | 7843.0 | Form D-40 Instructions, p. 23, EITC Worksheet from Line 2 of Section C |
| EICMAX | maximum earned income tax credit for filers without a qualifying child | 600.0 | Form D-40 Instructions, p. 23, EITC Worksheet from Line 2 of Section C |
| EICPCT2 | percentage of earned income to determine earned income tax credit for filers without a qualifying child | 0.0765 | Form D-40 Instructions, p. 23, EITC Worksheet from Line 2 of Section C |
| EICTST | maximum federal AGI or earned income before reduction in earned income tax credit for filers without a qualifying child | 21888.0 | Form D-40 Instructions, p. 23, EITC Worksheet from Line 5 of Section C |
| EICPCT3 | percentage to calculate reduction in earned income tax credit for filers without a qualifying child | 0.0848 | Form D-40 Instructions, p. 23, EITC Worksheet from Line 7 of Section C |
| MAXDIS | amount used to reduce excludable disability income | 15000.0 | Form D-2440 Instructions, Line 8 |
| DIS100 | maximum yearly disability income exclusion (mutliply weekly amount by 52 weeks) | 5200.0 | Form D-2440 Instructions, Line 10 |
| DCTXCUT | income tax brackets | 0 10000 40000 60000 250000 500000 1000000 100000000 | Form D-40 Instructions, Reminders, p. 3. Also, refer to https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates |
| DCTXRAT | income tax rates | 0 0.040 0.060 0.065 0.085 0.0925 0.0975 .1075 | Form D-40 Instructions, Reminders, p. 3. Also, refer to https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates |
| DCDISEX | maximum income exclusion for filers totally and permanently disabled | 10000.0 | Form D-40 Instructions, Schedule I, Line 7a |
| DCDISLIM | maximum AGI for income exclusion for filers totally and permanently disabled | 100000.0 | Form D-40 Instructions, Schedule I, Line 7a |
| Georgia State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| STDDED1 | standard deduction for single or head of household filers | 5400.0 | IT-511 Booklet, p. 11, Form 500 Instructions, Line 11a |
| STDDED2 | standard deduction for joint filers | 7100.0 | IT-511 Booklet, p. 11, Form 500 Instructions, Line 11a |
| AGEDED | additional standard deduction for filers age 65 and older | 1300.0 | IT-511 Booklet, p. 11, Form 500 Instructions, Line 11a |
| EXEMP1 | personal exemption for single and head of household filers | 2700.0 | IT-511 Booklet, p. 12, Form 500 Instructions, Line 14a |
| EXEMP1A | personal exemption for joint filers | 3700.0 | IT-511 Booklet, p. 12, Form 500 Instructions, Line 14a |
| EXEMP2 | personal exemption for each dependent | 3000.0 | IT-511 Booklet, p. 12, Form 500 Instructions, Line 14a |
| MAXPEN | maximum retirement income exclusion for filers either 62 to 64 years old or less than 62 years old and permanently disabled | 35000.0 | IT-511 Booklet, p. 14-15, Schedule 1 Subtractions |
| MAXPEN65 | maximum retirement income exclusion for filers age 65 and older | 65000.0 | IT-511 Booklet, p. 15, Schedule 1 Subtractions |
| MAXEARN | maximum amount of retirement income exclusion that can be earned income | 4000.0 | IT-511 Booklet, p. 15, Schedule 1 Subtractions |
| MAXAGI | maximum federal AGI allowed to claim the low income credit | 20000.0 | IT-511 Booklet, p. 25, Low Income Credit Worksheet |
| CR1 | low income credit for filers with federal AGI in the lowest bracket | 26.0 | IT-511 Booklet, p. 25, Low Income Credit Worksheet |
| CR2 | low income credit for filers with federal AGI in the second bracket | 20.0 | IT-511 Booklet, p. 25, Low Income Credit Worksheet |
| CR3 | low income credit for filers with federal AGI in the third bracket | 14.0 | IT-511 Booklet, p. 25, Low Income Credit Worksheet |
| CR4 | low income credit for filers with federal AGI in the fourth bracket | 8.0 | IT-511 Booklet, p. 25, Low Income Credit Worksheet |
| CR5 | low income credit for filers with federal AGI in the highest bracket | 5.0 | IT-511 Booklet, p. 25, Low Income Credit Worksheet |
| LOWCUT1 | federal AGI threshold for the lowest bracket | 6000.0 | IT-511 Booklet, p. 25, Low Income Credit Worksheet |
| LOWCUT2 | federal AGI threshold for the second bracket | 8000.0 | IT-511 Booklet, p. 25, Low Income Credit Worksheet |
| LOWCUT3 | federal AGI threshold for the third bracket | 10000.0 | IT-511 Booklet, p. 25, Low Income Credit Worksheet |
| LOWCUT4 | federal AGI threshold for the fourth bracket | 15000.0 | IT-511 Booklet, p. 25, Low Income Credit Worksheet |
| LOWCUT5 | federal AGI threshold for the highest bracket | 20000.0 | IT-511 Booklet, p. 25, Low Income Credit Worksheet |
| CCRATE | percent of federal child and dependent care credit allowed as a state child and dependent care credit | 0.3 | IT-511 Booklet, Form IND-CR 202, Line 2 |
| GACUT1 | income tax brackets for single filers | 0 750 2250 3750 5250 7000 10000000 | IT-511 Booklet, p. 59, Tax Rate Schedule |
| GACUT2 | income tax brackets for joint and head of household filers | 0 1000 3000 5000 7000 10000 10000000 | IT-511 Booklet, p. 59, Tax Rate Schedule |
| GATRAT | income tax rates | 0.0 0.01 0.02 0.03 0.04 0.05 0.0575 | IT-511 Booklet, p. 59, Tax Rate Schedule |
| GAMILRETEARN | taxable military retirement income cutoff to receive the maximum military retirement income exclusion | 17501.0 | IT-511 Booklet, Schedule 1 p. 3, between Line 3 and 4 |
| GAMILRETAMT1 | military retirement income exclusion amount if earnings are below GAMILRETEARN | 17500.0 | IT-511 Booklet, Schedule 1 p. 3, Line 2 |
| GAMILRETMAX | additional military retirement income exclusion | 35000.0 | IT-511 Booklet, Schedule 1 p. 3, Line 7 |
| Hawaii State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| STD1 | standard deduction for single filers | 2200.0 | Form N11 Instructions, p. 20, Line 23 |
| STD2 | standard deduction for joint filers | 4400.0 | Form N11 Instructions, p. 20, Line 23 |
| STD3 | standard deduction for head of household filers | 3212.0 | Form N11 Instructions, p. 20, Line 23 |
| HIITMLIM | state AGI amount above which itemized deductions are limited | 166800.0 | Form N11 Instructions, p. 19, Line 22 |
| HIITMPCT1 | first percentage used in the limitation of itemized deductions | 0.8 | Form N11 Instructions, p. 32, Total Itemized Deductions Worksheet Line 5 |
| HIITMPCT2 | second percentage used in the limitation of itemized deductions | 0.03 | Form N11 Instruction, p. 32, Total Itemized Deductions Worksheet Line 5 |
| HIITMST1 | maximum federal AGI to claim deduction for state and local taxes for single filers | 100000.0 | Form N11 Instructions, p. 16, Line 21b, Taxes |
| HIITMST2 | maximum federal AGI to claim deduction for state and local taxes for joint filers | 200000.0 | Form N11 Instructions, p. 16, Line 21b, Taxes |
| HIITMST4 | maximum federal AGI to claim deduction for state and local taxes for head of household filers | 150000.0 | Form N11 Instructions, p. 16, Line 21b, Taxes |
| PEREXAMT | personal exemption for each exemption | 1144.0 | Form N11 Instructions, p. 20, Line 25 |
| DISEXAMT1 | exemption for blind, deaf, or totally disabled for one individual of any filing status (cannot claim regular exemptions) | 7000.0 | Form N11 Instructions, p. 20, Line 25 |
| DISEXAMT2 | exemption for blind, deaf, or totally disabled with a spouse who is not disabled and under 65 (cannot claim regular exemptions) | 8144.0 | Form N11 Instructions, p. 20, Line 25 |
| DISEXAMT3 | exemption for blind, deaf, or totally disabled with a spouse who is not disabled and over 65 (cannot claim regular exemptions) | 9288.0 | Form N11 Instructions, p. 20, Line 25 |
| DISEXAMT4 | exemption for blind, deaf, or totally disabled for joint filers who are both disabled (cannot claim regular exemptions) | 14000.0 | Form N11 Instructions, p. 20, Line 25 |
| MAXLCUT1 | maximum federal AGI to claim refundable food/excise tax credit for single filers | 40000.0 | Form N11 Instructions, p. 21, Line 28 |
| MAXLCUT2 | maximum federal AGI to claim refundable food/excise tax credit for joint and head of household filers | 60000.0 | Form N11 Instructions, p. 21, Line 29 |
| MAXEXPC1 | maximum child care expenses that can be claimed for the child and dependent care expense credit for one qualifying child | 10000.0 | Schedule X, Part II, Section B, Line 17 |
| MAXEXPC2 | maximum child care expenses that can be claimed for the child and dependent care expense credit for two or more qualifying children | 20000.0 | Schedule X, Part II, Section B, Line 17 |
| LICAMT11 | refundable food/excise tax credit amount for federal AGIs in the lowest bracket for single filers | 220.0 | Form N-311, Line 7 |
| LICAMT12 | refundable food/excise tax credit amount for federal AGIs in the second bracket for single filers | 200.0 | Form N-311, Line 7 |
| LICAMT13 | refundable food/excise tax credit amount for federal AGIs in the third bracket for single filers | 170.0 | Form N-311, Line 7 |
| LICAMT14 | refundable food/excise tax credit amount for federal AGIs in the fourth bracket for single filers | 140.0 | Form N-311, Line 7 |
| LICAMT15 | refundable food/excise tax credit amount for federal AGIs in the highest bracket for single filers | 110.0 | Form N-311, Line 7 |
| LICUT11 | federal AGI threshold for the lowest bracket for single filers | 15000.0 | Form N-311, Line 7 |
| LICUT12 | federal AGI threshold for the second bracket for single filers | 20000.0 | Form N-311, Line 7 |
| LICUT13 | federal AGI threshold for the third bracket for single filers | 25000.0 | Form N-311, Line 7 |
| LICUT14 | federal AGI threshold for the fourth bracket for single filers | 30000.0 | Form N-311, Line 7 |
| LICAMT21 | refundable food/excise tax credit amount for federal AGIs in the lowest bracket for joint and head of household filers | 220.0 | Form N-311, Line 7 |
| LICAMT22 | refundable food/excise tax credit amount for federal AGIs in the second bracket for joint and head of household filers | 200.0 | Form N-311, Line 7 |
| LICAMT23 | refundable food/excise tax credit amount for federal AGIs in the third bracket for joint and head of household filers | 170.0 | Form N-311, Line 7 |
| LICAMT24 | refundable food/excise tax credit amount for federal AGIs in the fourth bracket for joint and head of household filers | 140.0 | Form N-311, Line 7 |
| LICAMT25 | refundable food/excise tax credit amount for federal AGIs in the fifth bracket for joint and head of household filers | 110.0 | Form N-311, Line 7 |
| LICAMT26 | refundable food/excise tax credit amount for federal AGIs in the sixth bracket for joint and head of household filers | 90.0 | Form N-311, Line 7 |
| LICAMT27 | refundable food/excise tax credit amount for federal AGIs in the highest bracket for joint and head of household filers | 70.0 | Form N-311, Line 7 |
| LICUT21 | federal AGI threshold for the lowest bracket for joint and head of household filers | 15000.0 | Form N-311, Line 7 |
| LICUT22 | federal AGI threshold for the second bracket for joint and head of household filers | 20000.0 | Form N-311, Line 7 |
| LICUT23 | federal AGI threshold for the third bracket for joint and head of household filers | 25000.0 | Form N-311, Line 7 |
| LICUT24 | federal AGI threshold for the fourth bracket for joint and head of household filers | 30000.0 | Form N-311, Line 7 |
| LICUT25 | federal AGI threshold for the fifth bracket for joint and head of household filers | 40000.0 | Form N-311, Line 7 |
| LICUT26 | federal AGI threshold for the sixth bracket for joint and head of household filers | 50000.0 | Form N-311, Line 7 |
| MAXRCUT | maximum state AGI to claim low-income household renters credit | 30000.0 | Form N11 Instructions, p. 21, Line 29 |
| LIRAMT | amount for each exemption for the credit for low-income household renters | 50.0 | Schedule X, Part I, Line 12 |
| EICRATE | percentage of federal earned income tax credit allowed as a state earned income tax credit | 0.4 | Schedule CR, p. 5, Line 7 |
| HITCUT1 | income tax brackets for single filers | 0 2400 4800 9600 14400 19200 24000 36000 48000 150000 175000 200000 10000000 | Form N11 Instructions, p. 36, 2020 Tax Rate Schedule I |
| HITCUT2 | income tax brackets for joint filers | 0 4800 9600 19200 28800 38400 48000 72000 96000 300000 350000 400000 10000000 | Form N11 Instructions, p. 36, 2020 Tax Rate Schedule II |
| HITCUT3 | income tax brackets for head of household filers | 0 3600 7200 14400 21600 28800 36000 54000 72000 225000 262500 300000 10000000 | Form N11 Instructions, p. 36, 2020 Tax Rate Schedule III |
| HITRAT | income tax rates | 0.0 0.014 0.032 0.055 0.064 0.068 0.072 0.076 0.079 0.0825 0.09 0.10 0.11 | Form N11 Instructions, p. 42, 2020 Tax Rate Schedule I, II, and III |
| HICCUT | state AGI thresholds to determine child and dependent care expense credit percentage | 25000 30000 35000 40000 45000 50000 10000000 | Schedule X, Part II, Section C, Line 27 |
| HICRAT | percentages for the child and dependent care expense credit | 0.25 0.24 0.23 0.22 0.21 0.20 0.15 | Schedule X, Part II, Section C, Line 27 |
| HIMOOPRAT | medical expense deduction allowed above this percentage of state AGI | 0.075 | Form N11 Instructions, p. 15, Line 21a |
| Idaho State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| STD1 | standard deduction for single filers | 13850.0 | Form 40, Line 16 |
| STD2 | standard deduction for joint filers | 27700.0 | Form 40, Line 16 |
| STD4 | standard deduction for head of household filers | 20800.0 | Form 40, Line 16 |
| ADDSTD1 | additional standard deduction for single or head of household filers over 65 years old and/or blind | 1850.0 | Form 40, 43, 39R, 39NR, and 44 Instructions, p. 9, Line 17 Standard Deduction Worksheet |
| ADDSTD2 | additional standard deduction for joint filers over 65 years old and/or blind | 1500.0 | Form 40, 43, 39R, 39NR, and 44 Instructions, p. 9, Line 17 Standard Deduction Worksheet |
| MAXCCC1 | maximum child care expense deduction allowed for one dependent | 12000.0 | Form 40, 43, 39R, 39NR, and 44 Instructions, p. 30, Line 6, Child and Dependent Care Worksheet |
| MAXCCC2 | maximum child care expense deduction allowed for two or more dependents | 12000.0 | Form 40, 43, 39R, 39NR, and 44 Instructions, p. 30, Line 6, Child and Dependent Care Worksheet |
| GRCRD1 | amount of grocery credit for filers with income over $1,000 | 120.0 | Form 40, 43, 39R, 39NR, and 44 Instructions, p. 2, What's New for 2023 and p. 11, Line 43 |
| GRCRD2 | amount of grocery credit for filers with income under $1,000 | 120.0 | Form 40, 43, 39R, 39NR, and 44 Instructions, p. 2, What's New for 2023 and p. 11, Line 43 |
| GRCRD65 | additional credit amount for heads or spouses age 65 or older | 20.0 | Form 40, 43, 39R, 39NR, and 44 Instructions, p. 11, Line 43 |
| MAXPEN1 | maximum allowable retirement benefits deduction for single and head of household filers | 43524.0 | Form 39R, Part B, Line 8 |
| MAXPEN2 | maximum allowable retirement benefits deduction for joint filers | 65286.0 | Form 39R, Part B, Line 8 |
| IDCTC | child tax credit amount per qualifying child | 205.0 | Form 40, 43, 39R, 39NR, and 44 Instructions, p. 10, Form 40, Line 25, Worksheet Line 2 |
| IDTCUT1 | income tax brackets for single and head of household filers | 0 4489 10000000 | Individual income tax rate schedule |
| IDTCUT2 | income tax brackets for joint filers | 0 8978 10000000 | Individual income tax rate schedule |
| IDTRAT | income tax rates | 0.0 0.0 0.058 | Individual income tax rate schedule |
| Illinois State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| PERSEX1 | personal exemption amount | 2425.0 | Form IL-1040 Instructions, p. 8, Step 4, Line 10a |
| PERSEX2 | additional exemption amount for people 65 years and older | 1000.0 | Form IL-1040 Instructions, p. 8, Step 4, Line 10b |
| EXLIM1 | maximum federal AGI for personal exemption amount for single and head of household filers | 250000.0 | Form IL-1040 Instructions, p. 8, Step 4, Line 10d |
| EXLIM2 | maximum federal AGI for personal exemption amount for joint filers | 500000.0 | Form IL-1040 Instructions, p. 8, Step 4, Line 10d |
| EICPCT | percentage of federal earned income tax credit allowable as a state credit | 0.2 | Schedule IL-E/EIC, Step 4, Line 6 |
| ILTAXRAT | income tax rate for all filers | 0.0495 | Form IL-1040, Step 5, Line 12 |
| Indiana State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| PEAMT | personal exemption amount | 1000.0 | Form IT-40 Booklet, p. 24, Schedule 3, Line 1 |
| ADDKIDX | additional exemption for each dependent child | 1500.0 | Form IT-40 Booklet, p. 26, Additional Dependent Exemptions |
| ADDKIDXFIRST | additional exemption for dependent children in the first taxable year in which the exemption is allowable for the child | 3000.0 | Form IT-40 Booklet, p. 26, Additional Dependent Exemptions |
| ADEXAMT1 | additional exemption for persons aged 65 or older | 1000.0 | Form IT-40 Booklet, p. 25, Schedule 3, Line 4 |
| ADEXAMT2 | additional exemption for persons aged 65 or older with federal AGI under maximum | 500.0 | Form IT-40 Booklet, p. 25, Schedule 3, Line 5 |
| MAXAGIX | maximum federal AGI for additional exemption | 40000.0 | Form IT-40 Booklet, p. 25, Schedule 3, Line 5 |
| MAXUAMT | maximum federal AGI to be eligible for the unified tax credit for the elderly | 10000.0 | Form IT-40 Booklet, p. 30, Schedule 5, Line 5 |
| MAXMIL | maximum military service income deduction | 5000.0 | Form IT-40 Booklet, p. 18, Schedule 2, Line 7 |
| MILPNADD | additional percentage of military retirement income deduction | 1.0 | Form IT-40 Booklet, p. 22, Schedule 2, Line 11, Deduction 632 |
| MAXFEDR | maximum amount of civil service annuity deduction | 16000.0 | Form IT-40 Booklet, p. 19, Schedule 2, Line 11, Deduction 601 |
| INCUC1 | unemployment insurance compensation amount for single and head of household filers | 12000.0 | Form IT-40 Booklet, p. 19, Unemployment Compensation Worksheet, Line 3 |
| INCUC2 | unemployment insurance compensation amount for joint filers | 18000.0 | Form IT-40 Booklet, p. 19, Unemployment Compensation Worksheet, Line 3 |
| UIRATE | unemployment insurance compensation rate applied to federal AGI | 0.5 | Form IT-40 Booklet, p. 19, Unemployment Compensation Worksheet, Line 5 |
| EICRAT | percentage of federal earned income tax credit allowable as a state credit | 0.1 | Form IT-40 Booklet, p. 3 and p. 31, Line 6 |
| MAXDIS | maximum federal AGI for disability deduction | 15000.0 | Form IT-2440, Line 4 |
| DIS100 | maximum weekly disability payments multiplied by 52 weeks | 5200.0 | Form IT-2440, Line 3 |
| INTAXRAT | income tax rate for all filers | 0.0315 | Form IT-40, Line 8 |
| CNTTAXRT | population-weighted average county income tax rate (local income tax rate varies by county) | 0.01711 | Schedule CT-40, County Tax Schedule (refer to the "IN local" sheet for calculation) |
| INUNCCT1 | federal AGI brackets for unified tax credit for the elderly for joint filers, both 65 years and older | 1000 3000 10000 | Form IT-40 Booklet, p. 30, Schedule 5, Line 5, Table A |
| INUNCAM1 | credit amounts for unified tax credit for the elderly for joint filers, both 65 years and older | 140 90 80 | Form IT-40 Booklet, p. 30, Schedule 5, Line 5, Table A |
| INUNCCT2 | federal AGI brackets for unified tax credit for the elderly for single or head of household filers 65 years and older or joint filers with only one 65 years and older | 1000 3000 10000 | Form IT-40 Booklet, p. 30, Schedule 5, Line 4, Table B |
| INUNCAM2 | credit amounts for unified tax credit for the elderly for single or head of household filers 65 years and older or joint filers with only one 65 years and older | 100 50 40 | Form IT-40 Booklet, p. 30, Schedule 5, Line 4, Table B |
| Return to Table of Contents | ||||
|---|---|---|---|---|
| Calculation of Population-Weighted Average Local Income Tax Rate in Indiana | ||||
| County Code | County Name | 2023 County Resident Rate | 2023 Population Count | 2023 Weighted Average |
| 1.0 | Adams | 0.01618 | 35,544 | 575 |
| 2.0 | Allen | 0.0148 | 375,520 | 5558 |
| 3.0 | Bartholomew | 0.0175 | 83,280 | 1457 |
| 4.0 | Benton | 0.0179 | 8,695 | 156 |
| 5.0 | Blackford | 0.015 | 11,926 | 179 |
| 6.0 | Boone | 0.017 | 66,875 | 1137 |
| 7.0 | Brown | 0.025234 | 15,093 | 381 |
| 8.0 | Carroll | 0.022733 | 20,137 | 458 |
| 9.0 | Cass | 0.0295 | 37,727 | 1113 |
| 10.0 | Clark | 0.02 | 117,410 | 2348 |
| 11.0 | Clay | 0.0235 | 26,231 | 616 |
| 12.0 | Clinton | 0.025 | 32,186 | 805 |
| 13.0 | Crawford | 0.01 | 10,582 | 106 |
| 14.0 | Daviess | 0.015 | 33,277 | 499 |
| 15.0 | Dearborn | 0.0125 | 49,612 | 620 |
| 16.0 | Decatur | 0.025 | 26,587 | 665 |
| 17.0 | DeKalb | 0.0213 | 43,193 | 920 |
| 18.0 | Delaware | 0.015 | 114,461 | 1717 |
| 19.0 | Dubois | 0.012 | 42,534 | 510 |
| 20.0 | Elkhart | 0.02 | 205,184 | 4104 |
| 21.0 | Fayette | 0.0257 | 23,068 | 593 |
| 22.0 | Floyd | 0.0135 | 77,879 | 1051 |
| 23.0 | Fountain | 0.021 | 16,456 | 346 |
| 24.0 | Franklin | 0.015 | 22,750 | 341 |
| 25.0 | Fulton | 0.0268 | 20,069 | 538 |
| 26.0 | Gibson | 0.009 | 33,711 | 303 |
| 27.0 | Grant | 0.0255 | 66,055 | 1684 |
| 28.0 | Greene | 0.0215 | 32,174 | 692 |
| 29.0 | Hamilton | 0.011 | 330,455 | 3635 |
| 30.0 | Hancock | 0.0194 | 76,614 | 1486 |
| 31.0 | Harrison | 0.01 | 40,164 | 402 |
| 32.0 | Hendricks | 0.017 | 166,806 | 2836 |
| 33.0 | Henry | 0.01725 | 48,158 | 831 |
| 34.0 | Howard | 0.0175 | 82,486 | 1444 |
| 35.0 | Huntington | 0.0195 | 36,351 | 709 |
| 36.0 | Jackson | 0.021 | 44,077 | 926 |
| 37.0 | Jasper | 0.02864 | 33,433 | 958 |
| 38.0 | Jay | 0.0245 | 20,697 | 507 |
| 39.0 | Jefferson | 0.009 | 32,167 | 290 |
| 40.0 | Jennings | 0.025 | 27,639 | 691 |
| 41.0 | Johnson | 0.014 | 156,148 | 2186 |
| 42.0 | Knox | 0.017 | 36,833 | 626 |
| 43.0 | Kosciusko | 0.01 | 79,156 | 792 |
| 44.0 | LaGrange | 0.0165 | 39,537 | 652 |
| 45.0 | Lake | 0.015 | 485,983 | 7290 |
| 46.0 | LaPorte | 0.0145 | 110,026 | 1595 |
| 47.0 | Lawrence | 0.0175 | 45,552 | 797 |
| 48.0 | Madison | 0.0225 | 129,486 | 2913 |
| 49.0 | Marion | 0.0202 | 957,337 | 19338 |
| 50.0 | Marshall | 0.0125 | 46,336 | 579 |
| 51.0 | Martin | 0.025 | 10,169 | 254 |
| 52.0 | Miami | 0.0254 | 35,684 | 906 |
| 53.0 | Monroe | 0.02035 | 147,318 | 2998 |
| 54.0 | Montgomery | 0.0265 | 38,295 | 1015 |
| 55.0 | Morgan | 0.0272 | 70,141 | 1908 |
| 56.0 | Newton | 0.01 | 13,981 | 140 |
| 57.0 | Noble | 0.0175 | 47,640 | 834 |
| 58.0 | Ohio | 0.015 | 5,890 | 88 |
| 59.0 | Orange | 0.0175 | 19,552 | 342 |
| 60.0 | Owen | 0.025 | 20,854 | 521 |
| 61.0 | Parke | 0.0265 | 16,912 | 448 |
| 62.0 | Perry | 0.014 | 19,091 | 267 |
| 63.0 | Pike | 0.0075 | 12,364 | 93 |
| 64.0 | Porter | 0.005 | 169,482 | 847 |
| 65.0 | Posey | 0.0125 | 25,480 | 319 |
| 66.0 | Pulaski | 0.0285 | 12,482 | 356 |
| 67.0 | Putnam | 0.021 | 37,419 | 786 |
| 68.0 | Randolph | 0.03 | 24,694 | 741 |
| 69.0 | Ripley | 0.0138 | 28,457 | 393 |
| 70.0 | Rush | 0.021 | 16,632 | 349 |
| 71.0 | St. Joseph | 0.0175 | 270,881 | 4740 |
| 72.0 | Scott | 0.0216 | 23,785 | 514 |
| 73.0 | Shelby | 0.016 | 44,559 | 713 |
| 74.0 | Spencer | 0.008 | 20,364 | 163 |
| 75.0 | Starke | 0.0171 | 22,996 | 393 |
| 76.0 | Steuben | 0.0179 | 34,591 | 619 |
| 77.0 | Sullivan | 0.017 | 20,647 | 351 |
| 78.0 | Switzerland | 0.0125 | 10,727 | 134 |
| 79.0 | Tippecanoe | 0.0128 | 193,302 | 2474 |
| 80.0 | Tipton | 0.026 | 15,154 | 394 |
| 81.0 | Union | 0.02 | 7,140 | 143 |
| 82.0 | Vanderburgh | 0.012125 | 181,548 | 2201 |
| 83.0 | Vermillion | 0.015 | 15,485 | 232 |
| 84.0 | Vigo | 0.02 | 107,305 | 2146 |
| 85.0 | Wabash | 0.029 | 31,198 | 905 |
| 86.0 | Warren | 0.0212 | 8,219 | 174 |
| 87.0 | Warrick | 0.01 | 62,608 | 626 |
| 88.0 | Washington | 0.02 | 27,942 | 559 |
| 89.0 | Wayne | 0.0125 | 66,176 | 827 |
| 90.0 | Wells | 0.021 | 28,010 | 588 |
| 91.0 | White | 0.0232 | 24,163 | 561 |
| 92.0 | Whitley | 0.016829 | 33,899 | 570 |
| Mean | 0.01836 | 0.01711 | ||
| Median | 0.01750 | |||
| Minimum | 0.005 | |||
| Maximum | 0.03 | |||
| Iowa State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| EXCRAMT1 | personal exemption credit | 40.0 | IA 1040 Expanded Instructions, p. 8, Step 3a |
| EXCRAMT2 | additional personal exemption credit for age 65 or older or blind | 20.0 | IA 1040 Expanded Instructions, p. 9, Step 3a |
| MINFEDD1 | minimum state taxable income to be required to file as a single filer | 9000.0 | IA 1040 Expanded Instructions, p. 5, Who Must File? |
| MINFEDD2 | minimum state taxable income to be required to file as a joint or head of household filer | 13500.0 | IA 1040 Expanded Instructions, p. 5, Who Must File? |
| MINFOLD1 | minimum state taxable income to be required to file as a single filer age 65 or older | 24000.0 | IA 1040 Expanded Instructions, p. 5, Who Must File? |
| MINFOLD2 | minimum state taxable income to be required to file as a joint or head of household filer age 65 or older | 32000.0 | IA 1040 Expanded Instructions, p. 5, Who Must File? |
| IADISAG1 | maximum federal AGI for disability exclusion for single and head of household filers if retired, under 65 years old, and disabled | 20200.0 | Form IA 2440 |
| IADISAG2 | maximum federal AGI for disability exclusion for joint filers if both spouses are retired, under 65 years old, and disabled | 25400.0 | Form IA 2440 |
| MXDISINC | amount used to calculation reduction in disability exclusion | 15000.0 | Form IA 2440, Line 4b |
| MXDISAMT | maximum yearly disability exclusion (weekly amount multiplied by 52 weeks) | 5200.0 | Form IA 2440, Line 2a |
| EICRATE | percentage of federal earned income tax credit allowed as a state earned income tax credit | 0.15 | IA 1040 Expanded Instructions, p. 49, Step 6, Line 25 |
| MAXALTC1 | amount used in calculation of state tax liability for filers under 65 years old | 13500.0 | IA 1040 Expanded Instructions, p.13, Iowa tax from tax rate schedule or alternate tax, Line 3 |
| MAXALTC2 | amount used in calculation of state tax liability for filers age 65 or older | 32000.0 | IA 1040 Expanded Instructions, p.13, Iowa tax from tax rate schedule or alternate tax, Line 3 |
| ALTCADJ | percentage used in calculation of state tax liability | 0.06 | IA 1040 Expanded Instructions, p.13, Iowa tax from tax rate schedule or alternate tax, Line 4 |
| IATCUT | income tax brackets | 0 6000 30000 75000 10000000 | Tax rates 2023 |
| IATRAT | income tax rates | 0.0 0.044 0.0482 0.0570 0.060 | Tax rates 2023 |
| IACCPCT | percentage of child care expenses claimable as a credit based on federal total income brackets for the child and dependent care credit or early childhood development tax credit | 0.75 0.65 0.55 0.50 0.40 0.30 | IA 1040 Expanded Instructions, p. 48, Step 6, Line 24 |
| IACCCUT | federal total income brackets for the child and dependent care credit or early childhood development tax credit | 10000 20000 25000 35000 40000 90000 | IA 1040 Expanded Instructions, p. 48, Step 6, Line 24 |
| IASDRAT | population-weighted average school district income tax rate | 0.03009 | Iowa surtax rates (refer to the "IA local" sheet for calculation) |
| Return to Table of Contents | ||||
|---|---|---|---|---|
| Calculation of Population-Weighted Average Local Income Tax Rate in Iowa | ||||
| District ID | School District Name | 2023 Local Surtax | 2022 Population Count (from SAIPE) | 2023 Weighted Average |
| 03060 | AGWSR Community School District | 0.14 | 4,357 | 609.98 |
| 04080 | AHSTW Community School District | 0.03 | 4,917 | 147.51 |
| 03090 | Adair-Casey Community School District | 0.08 | 1,972 | 157.76 |
| 03150 | Adel-De Soto-Minburn Community School District | 0.00 | 11,104 | 0.00 |
| 03220 | Akron-Westfield Community School District | 0.04 | 3,142 | 125.68 |
| 00031 | Albert City-Truesdale Community School District | 0.01 | 1,339 | 13.39 |
| 03270 | Albia Community School District | 0.03 | 6,815 | 204.45 |
| 03300 | Alburnett Community School District | 0.03 | 3,205 | 96.15 |
| 00032 | Alden Community School District | 0.11 | 1,432 | 157.52 |
| 03360 | Algona Community School District | 0.06 | 9,630 | 577.80 |
| 03390 | Allamakee Community School District | 0.08 | 8,425 | 674.00 |
| 03480 | Alta-Aurelia Community School District | 0.09 | 4,675 | 420.75 |
| 03540 | Ames Community School District | 0.03 | 62,997 | 1,889.91 |
| 03570 | Anamosa Community School District | 0.06 | 9,607 | 576.42 |
| 03630 | Andrew Community School District | 0.02 | 1,552 | 31.04 |
| 03690 | Ankeny Community School District | 0.00 | 73,778 | 0.00 |
| 03750 | Aplington-Parkersburg Community School District | 0.04 | 4,552 | 182.08 |
| 03780 | Ar-We-Va Community School District | 0.05 | 1,971 | 98.55 |
| 03930 | Atlantic Community School District | 0.12 | 8,300 | 996.00 |
| 03960 | Audubon Community School District | 0.08 | 3,261 | 260.88 |
| 04440 | BCLUW Community School District | 0.05 | 3,150 | 157.50 |
| 04200 | Ballard Community School District | 0.02 | 8,565 | 171.30 |
| 04380 | Baxter Community School District | 0.09 | 1,885 | 169.65 |
| 04560 | Bedford Community School District | 0.08 | 3,159 | 252.72 |
| 04620 | Belle Plaine Community School District | 0.02 | 3,314 | 66.28 |
| 04650 | Bellevue Community School District | 0.05 | 4,601 | 230.05 |
| 04680 | Belmond-Klemme Community School District | 0.03 | 4,137 | 124.11 |
| 04740 | Bennett Community School District | 0.01 | 1,237 | 12.37 |
| 04830 | Benton Community School District | 0.04 | 9,319 | 372.76 |
| 04860 | Bettendorf Community School District | 0.00 | 23,767 | 0.00 |
| 05070 | Bondurant-Farrar Community School District | 0.00 | 10,072 | 0.00 |
| 05130 | Boone Community School District | 0.01 | 14,228 | 142.28 |
| 05190 | Boyden-Hull Community School District | 0.02 | 4,403 | 88.06 |
| 09570 | Boyer Valley Community School District | 0.06 | 2,528 | 151.68 |
| 05490 | Brooklyn-Guernsey-Malcom Community School District | 0.02 | 3,308 | 66.16 |
| 05790 | Burlington Community School District | 0.00 | 27,753 | 0.00 |
| 05940 | CAM Community School District | 0.10 | 2,893 | 289.30 |
| 05970 | Cal Community School District | 0.11 | 1,417 | 155.87 |
| 06000 | Calamus-Wheatland Community School District | 0.06 | 2,389 | 143.34 |
| 06060 | Camanche Community School District | 0.00 | 5,455 | 0.00 |
| 06240 | Cardinal Community School District | 0.07 | 3,529 | 247.03 |
| 06270 | Carlisle Community School District | 0.00 | 9,487 | 0.00 |
| 06330 | Carroll Community School District | 0.03 | 14,342 | 430.26 |
| 06510 | Cedar Falls Community School District | 0.01 | 42,041 | 420.41 |
| 06540 | Cedar Rapids Community School District | 0.05 | 125,401 | 6,270.05 |
| 06660 | Center Point-Urbana Community School District | 0.03 | 6,191 | 185.73 |
| 06750 | Centerville Community School District | 0.05 | 8,458 | 422.90 |
| 06780 | Central City Community School District | 0.00 | 2,746 | 0.00 |
| 06840 | Central Community School District | 0.00 | 3,135 | 0.00 |
| 06810 | Central DeWitt Community School District | 0.07 | 9,275 | 649.25 |
| 06900 | Central Decatur Community School District | 0.01 | 3,971 | 39.71 |
| 06930 | Central Lee Community School District | 0.03 | 4,863 | 145.89 |
| 06960 | Central Lyon Community School District | 0.04 | 4,595 | 183.80 |
| 20760 | Central Springs Community School District | 0.07 | 5,220 | 365.40 |
| 07050 | Chariton Community School District | 0.02 | 8,186 | 163.72 |
| 07080 | Charles City Community School District | 0.07 | 10,772 | 754.04 |
| 07110 | Charter Oak-Ute Community School District | 0.02 | 1,714 | 34.28 |
| 07170 | Cherokee Community School District | 0.03 | 6,368 | 191.04 |
| 07350 | Clarinda Community School District | 0.03 | 7,235 | 217.05 |
| 07380 | Clarion-Goldfield-Dows Community School District | 0.08 | 5,467 | 437.36 |
| 07410 | Clarke Community School District | 0.17 | 8,251 | 1,402.67 |
| 07440 | Clarksville Community School District | 0.03 | 1,962 | 58.86 |
| 07470 | Clay Central-Everly Community School District | 0.01 | 2,190 | 21.90 |
| 13350 | Clayton Ridge Community School District | 0.00 | 4,908 | 0.00 |
| 07590 | Clear Creek-Amana Community School District | 0.10 | 17,652 | 1,765.20 |
| 07620 | Clear Lake Community School District | 0.04 | 8,306 | 332.24 |
| 07710 | Clinton Community School District | 0.03 | 23,974 | 719.22 |
| 00009 | Colfax-Mingo Community School District | 0.02 | 4,569 | 91.38 |
| 07860 | College Community School District | 0.00 | 28,826 | 0.00 |
| 07900 | Collins-Maxwell Community School District | 0.04 | 2,844 | 113.76 |
| 07920 | Colo-Nesco Community School District | 0.05 | 3,040 | 152.00 |
| 07980 | Columbus Community School District | 0.10 | 4,171 | 417.10 |
| 08070 | Coon Rapids-Bayard Community School District | 0.07 | 2,536 | 177.52 |
| 08130 | Corning Community School District | 0.07 | 2,682 | 187.74 |
| 08220 | Council Bluffs Community School District | 0.00 | 58,592 | 0.00 |
| 08310 | Creston Community School District | 0.08 | 9,707 | 776.56 |
| 08520 | Dallas Center-Grimes Community School District | 0.00 | 16,218 | 0.00 |
| 08550 | Danville Community School District | 0.07 | 2,737 | 191.59 |
| 08580 | Davenport Community School District | 0.00 | 107,709 | 0.00 |
| 08610 | Davis County Community School District | 0.01 | 8,916 | 89.16 |
| 08730 | Decorah Community School District | 0.06 | 13,091 | 785.46 |
| 08880 | Delwood Community School District | 0.09 | 1,145 | 103.05 |
| 08910 | Denison Community School District | 0.03 | 10,119 | 303.57 |
| 08940 | Denver Community School District | 0.04 | 4,113 | 164.52 |
| 08970 | Des Moines Independent Community School District | 0.00 | 216,456 | 0.00 |
| 09060 | Diagonal Community School District | 0.08 | 712 | 56.96 |
| 09120 | Dike-New Hartford Community School District | 0.07 | 4,313 | 301.91 |
| 09480 | Dubuque Community School District | 0.00 | 79,365 | 0.00 |
| 09540 | Dunkerton Community School District | 0.05 | 2,340 | 117.00 |
| 09600 | Durant Community School District | 0.07 | 2,991 | 209.37 |
| 09990 | Eagle Grove Community School District | 0.01 | 4,690 | 46.90 |
| 10050 | Earlham Community School District | 0.00 | 3,133 | 0.00 |
| 10110 | East Buchanan Community School District | 0.07 | 3,030 | 212.10 |
| 00040 | East Marshall Community School District | 0.09 | 3,715 | 334.35 |
| 18240 | East Mills Community School District | 0.20 | 3,243 | 648.60 |
| 29580 | East Sac County Community School District | 0.01 | 5,675 | 56.75 |
| 10350 | East Union Community School District | 0.10 | 2,918 | 291.80 |
| 10410 | Eastern Allamakee Community School District | 0.06 | 2,620 | 157.20 |
| 10130 | Easton Valley Community School District | 0.04 | 3,705 | 148.20 |
| 04950 | Eddyville-Blakesburg-Fremont Community School District | 0.05 | 5,032 | 251.60 |
| 10500 | Edgewood-Colesburg Community School District | 0.04 | 2,984 | 119.36 |
| 10690 | Eldora-New Providence Community School District | 0.02 | 3,741 | 74.82 |
| 10950 | Emmetsburg Community School District | 0.07 | 4,640 | 324.80 |
| 10980 | English Valleys Community School District | 0.08 | 2,951 | 236.08 |
| 11040 | Essex Community School District | 0.09 | 1,194 | 107.46 |
| 11070 | Estherville Lincoln Central Community School District | 0.09 | 7,406 | 666.54 |
| 11250 | Exira-Elk Horn-Kimballton Community School District | 0.05 | 3,063 | 153.15 |
| 11340 | Fairfield Community School District | 0.01 | 14,498 | 144.98 |
| 11790 | Forest City Community School District | 0.08 | 7,463 | 597.04 |
| 11820 | Fort Dodge Community School District | 0.02 | 28,843 | 576.86 |
| 11850 | Fort Madison Community School District | 0.03 | 16,122 | 483.66 |
| 12120 | Fremont-Mills Community School District | 0.18 | 2,255 | 405.90 |
| 00060 | GMG Community School District | 0.08 | 1,695 | 135.60 |
| 12230 | Galva-Holstein Community School District | 0.10 | 2,633 | 263.30 |
| 12330 | Garner-Hayfield-Ventura Community School District | 0.02 | 5,699 | 113.98 |
| 12480 | George-Little Rock Community School District | 0.16 | 2,594 | 415.04 |
| 12510 | Gilbert Community School District | 0.00 | 8,079 | 0.00 |
| 12600 | Gilmore City-Bradgate Community School District | 0.05 | 896 | 44.80 |
| 12660 | Gladbrook-Reinbeck Community School District | 0.02 | 3,972 | 79.44 |
| 12690 | Glenwood Community School District | 0.09 | 10,709 | 963.81 |
| 12750 | Glidden-Ralston Community School District | 0.01 | 1,861 | 18.61 |
| 12810 | Graettinger-Terril Community School District | 0.04 | 2,279 | 91.16 |
| 15210 | Greene County Community School District | 0.09 | 7,419 | 667.71 |
| 13200 | Grinnell-Newburg Community School District | 0.02 | 12,281 | 245.62 |
| 13230 | Griswold Community School District | 0.01 | 3,085 | 30.85 |
| 13290 | Grundy Center Community School District | 0.07 | 3,854 | 250.51 |
| 13320 | Guthrie Center Community School District | 0.07 | 2,587 | 181.09 |
| 13380 | H-L-V Community School District | 0.02 | 2,029 | 40.58 |
| 13440 | Hamburg Community School District | 0.04 | 1,270 | 50.80 |
| 13470 | Hampton-Dumont Community School District | 0.03 | 6,618 | 198.54 |
| 13500 | Harlan Community School District | 0.07 | 8,266 | 578.62 |
| 16140 | Harris-Lake Park Community School District | 0.00 | 1,900 | 0.00 |
| 13660 | Hartley-Melvin-Sanborn Community School District | 0.03 | 4,415 | 132.45 |
| 14010 | Highland Community School District | 0.02 | 3,951 | 79.02 |
| 14160 | Hinton Community School District | 0.07 | 3,024 | 211.68 |
| 14280 | Howard-Winneshiek Community School District | 0.06 | 9,024 | 541.44 |
| 14310 | Hubbard-Radcliffe Community School District | 0.00 | 2,685 | 0.00 |
| 14340 | Hudson Community School District | 0.02 | 3,771 | 75.42 |
| 14370 | Humboldt Community School District | 0.02 | 7,477 | 149.54 |
| 14880 | IKM-Manning Community School District | 0.05 | 4,292 | 214.60 |
| 14580 | Independence Community School District | 0.06 | 9,106 | 546.36 |
| 14640 | Indianola Community School District | 0.05 | 21,877 | 1,093.85 |
| 14670 | Interstate 35 Community School District | 0.00 | 4,919 | 0.00 |
| 14700 | Iowa City Community School District | 0.04 | 123,524 | 4,940.96 |
| 14730 | Iowa Falls Community School District | 0.07 | 6,517 | 456.19 |
| 14850 | Iowa Valley Community School District | 0.12 | 3,515 | 421.80 |
| 15180 | Janesville Consolidated School District | 0.06 | 2,531 | 151.86 |
| 15330 | Jesup Community School District | 0.00 | 5,148 | 0.00 |
| 15450 | Johnston Community School District | 0.00 | 39,795 | 0.00 |
| 15630 | Keokuk Community School District | 0.00 | 11,617 | 0.00 |
| 15660 | Keota Community School District | 0.03 | 1,894 | 56.82 |
| 15750 | Kingsley-Pierson Community School District | 0.04 | 2,499 | 99.96 |
| 15840 | Knoxville Community School District | 0.07 | 11,564 | 809.48 |
| 16110 | Lake Mills Community School District | 0.02 | 3,793 | 75.86 |
| 16320 | Lamoni Community School District | 0.05 | 2,665 | 133.25 |
| 16420 | Laurens-Marathon Community School District | 0.10 | 2,035 | 203.50 |
| 16440 | Lawton-Bronson Community School District | 0.01 | 3,294 | 32.94 |
| 16530 | Le Mars Community School District | 0.00 | 14,134 | 0.00 |
| 16620 | Lenox Community School District | 0.02 | 2,226 | 44.52 |
| 16680 | Lewis Central Community School District | 0.02 | 16,447 | 328.94 |
| 17220 | Linn-Mar Community School District | 0.00 | 42,498 | 0.00 |
| 17250 | Lisbon Community School District | 0.02 | 3,397 | 67.94 |
| 17460 | Logan-Magnolia Community School District | 0.07 | 2,987 | 209.09 |
| 17550 | Lone Tree Community School District | 0.08 | 2,377 | 190.16 |
| 17820 | Louisa-Muscatine Community School District | 0.08 | 3,951 | 316.08 |
| 17880 | Lu Verne Community School District | 0.00 | 1,377 | 0.00 |
| 18030 | Lynnville-Sully Community School District | 0.06 | 2,861 | 171.66 |
| 18120 | MFL MarMac Community School District | 0.10 | 5,149 | 514.90 |
| 18840 | MOC-Floyd Valley Community School District | 0.02 | 11,117 | 222.34 |
| 18180 | Madrid Community School District | 0.04 | 3,856 | 154.24 |
| 18330 | Manson Northwest Webster Community School District | 0.06 | 3,977 | 238.62 |
| 18480 | Maple Valley-Anthon Oto Community School District | 0.01 | 3,819 | 38.19 |
| 18510 | Maquoketa Community School District | 0.08 | 8,867 | 709.36 |
| 18540 | Maquoketa Valley Community School District | 0.00 | 4,633 | 0.00 |
| 18630 | Marcus-Meriden-Cleghorn Community School District | 0.08 | 2,739 | 219.12 |
| 18690 | Marion Independent School District | 0.04 | 12,914 | 516.56 |
| 18720 | Marshalltown Community School District | 0.01 | 30,208 | 302.08 |
| 18750 | Martensdale-St. Marys Community School District | 0.01 | 3,078 | 30.78 |
| 18780 | Mason City Community School District | 0.01 | 27,867 | 278.67 |
| 18930 | Mediapolis Community School District | 0.07 | 4,930 | 345.10 |
| 18960 | Melcher-Dallas Community School District | 0.01 | 1,845 | 18.45 |
| 19140 | Mid-Prairie Community School District | 0.09 | 9,636 | 867.24 |
| 19200 | Midland Community School District | 0.12 | 3,463 | 415.56 |
| 19440 | Missouri Valley Community School District | 0.01 | 5,184 | 51.84 |
| 19590 | Montezuma Community School District | 0.08 | 3,123 | 249.84 |
| 19650 | Monticello Community School District | 0.06 | 6,659 | 399.54 |
| 19710 | Moravia Community School District | 0.05 | 2,095 | 104.75 |
| 19740 | Mormon Trail Community School District | 0.10 | 1,585 | 158.50 |
| 19770 | Morning Sun Community School District | 0.07 | 1,178 | 82.46 |
| 19800 | Moulton-Udell Community School District | 0.11 | 1,430 | 157.30 |
| 19860 | Mount Ayr Community School District | 0.06 | 3,903 | 234.18 |
| 19890 | Mount Pleasant Community School District | 0.05 | 13,490 | 674.50 |
| 20040 | Mount Vernon Community School District | 0.05 | 6,517 | 325.85 |
| 20100 | Murray Community School District | 0.04 | 1,609 | 64.36 |
| 20130 | Muscatine Community School District | 0.01 | 29,032 | 290.32 |
| 20190 | Nashua-Plainfield Community School District | 0.07 | 3,757 | 262.99 |
| 20250 | Nevada Community School District | 0.05 | 8,715 | 435.75 |
| 20340 | New Hampton Community School District | 0.06 | 6,642 | 398.52 |
| 20460 | New London Community School District | 0.09 | 3,063 | 275.67 |
| 20580 | Newell-Fonda Community School District | 0.11 | 2,425 | 266.75 |
| 20610 | Newton Community School District | 0.07 | 21,915 | 1,534.05 |
| 13110 | Nodaway Valley Community School District | 0.09 | 4,269 | 384.21 |
| 03450 | North Butler Community School District | 0.01 | 3,585 | 35.85 |
| 17100 | North Cedar Community School District | 0.10 | 5,044 | 504.40 |
| 00006 | North Fayette Valley Community School District | 0.08 | 8,594 | 687.52 |
| 05750 | North Iowa Community School District | 0.03 | 2,909 | 72.73 |
| 20830 | North Kossuth Community School District | 0.05 | 2,095 | 104.75 |
| 20820 | North Linn Community School District | 0.01 | 3,464 | 34.64 |
| 20850 | North Mahaska Community School District | 0.02 | 2,791 | 55.82 |
| 20910 | North Polk Community School District | 0.04 | 9,165 | 366.60 |
| 20940 | North Scott Community School District | 0.01 | 16,090 | 160.90 |
| 21000 | North Tama County Community School District | 0.04 | 2,892 | 115.68 |
| 03850 | North Union Community School District | 0.06 | 2,798 | 167.88 |
| 21090 | Northeast Community School District | 0.09 | 2,919 | 262.71 |
| 21210 | Northwood-Kensett Community School District | 0.05 | 3,376 | 168.80 |
| 21240 | Norwalk Community School District | 0.00 | 16,058 | 0.00 |
| 21600 | Odebolt Arthur Battle Creek Ida Grove Community School District | 0.02 | 5,614 | 112.28 |
| 21630 | Oelwein Community School District | 0.09 | 8,329 | 749.61 |
| 21660 | Ogden Community School District | 0.04 | 3,643 | 145.72 |
| 00021 | Okoboji Community School District | 0.02 | 7,286 | 145.72 |
| 21720 | Olin Consolidated School District | 0.01 | 1,426 | 14.26 |
| 21810 | Orient-Macksburg Community School District | 0.10 | 1,259 | 125.90 |
| 21840 | Osage Community School District | 0.02 | 6,008 | 120.16 |
| 21870 | Oskaloosa Community School District | 0.04 | 15,819 | 632.76 |
| 22110 | Ottumwa Community School District | 0.03 | 29,100 | 873.00 |
| 99017 | PCM Community School District | 0.05 | 5,938 | 296.90 |
| 00025 | Panorama Community School District | 0.04 | 4,522 | 180.88 |
| 22380 | Paton-Churdan Community School District | 0.01 | 1,072 | 10.72 |
| 22440 | Pekin Community School District | 0.07 | 3,507 | 245.49 |
| 22470 | Pella Community School District | 0.04 | 15,848 | 633.92 |
| 22530 | Perry Community School District | 0.03 | 10,405 | 312.15 |
| 23110 | Pleasant Valley Community School District | 0.00 | 25,931 | 0.00 |
| 23160 | Pleasantville Community School District | 0.08 | 3,569 | 285.52 |
| 23190 | Pocahontas Area Community School District | 0.09 | 4,754 | 427.86 |
| 23340 | Postville Community School District | 0.15 | 3,558 | 533.70 |
| 00028 | Prairie Valley Community School District | 0.00 | 3,525 | 0.00 |
| 24000 | Red Oak Community School District | 0.06 | 6,813 | 408.78 |
| 24120 | Remsen-Union Community School District | 0.01 | 2,899 | 28.99 |
| 24150 | Riceville Community School District | 0.09 | 2,596 | 233.64 |
| 10340 | River Valley Community School District | 0.02 | 2,519 | 50.38 |
| 00027 | Riverside Community School District | 0.09 | 3,921 | 352.89 |
| 24660 | Rock Valley Community School District | 0.00 | 5,459 | 0.00 |
| 24870 | Roland-Story Community School District | 0.09 | 5,884 | 529.56 |
| 24960 | Rudd-Rockford-Marble Rock Community School District | 0.03 | 2,714 | 81.42 |
| 25050 | Ruthven-Ayrshire Community School District | 0.09 | 1,408 | 126.72 |
| 25320 | Saydel Community School District | 0.00 | 8,713 | 0.00 |
| 25380 | Schaller-Crestland Community School District | 0.02 | 2,123 | 42.46 |
| 25410 | Schleswig Community School District | 0.05 | 1,468 | 73.40 |
| 25590 | Sergeant Bluff-Luton Community School District | 0.00 | 6,622 | 0.00 |
| 25620 | Seymour Community School District | 0.11 | 2,627 | 288.97 |
| 25980 | Sheldon Community School District | 0.07 | 7,392 | 517.44 |
| 26070 | Shenandoah Community School District | 0.08 | 6,899 | 551.92 |
| 00015 | Sibley-Ocheyedan Community School District | 0.09 | 4,400 | 396.00 |
| 26250 | Sidney Community School District | 0.20 | 2,224 | 444.80 |
| 26280 | Sigourney Community School District | 0.01 | 3,470 | 34.70 |
| 26370 | Sioux Center Community School District | 0.06 | 10,072 | 604.32 |
| 00023 | Sioux Central Community School District | 0.05 | 2,753 | 137.65 |
| 26400 | Sioux City Community School District | 0.03 | 86,498 | 2,594.94 |
| 26580 | Solon Community School District | 0.01 | 7,521 | 75.21 |
| 00024 | South Central Calhoun Community School District | 0.01 | 6,493 | 64.93 |
| 26640 | South Hamilton Community School District | 0.07 | 3,630 | 254.10 |
| 00026 | South O'Brien Community School District | 0.10 | 4,134 | 413.40 |
| 26670 | South Page Community School District | 0.05 | 1,324 | 66.20 |
| 26730 | South Tama County Community School District | 0.04 | 8,981 | 359.24 |
| 26790 | South Winneshiek Community School District | 0.06 | 4,444 | 266.64 |
| 26820 | Southeast Polk Community School District | 0.05 | 41,081 | 2,054.05 |
| 26850 | Southeast Warren Community School District | 0.05 | 3,180 | 159.00 |
| 99019 | Southeast Webster-Grand Community School District | 0.00 | 3,312 | 0.00 |
| 26910 | Spencer Community School District | 0.04 | 12,711 | 508.44 |
| 27000 | Spirit Lake Community School District | 0.01 | 8,569 | 85.69 |
| 27060 | Springville Community School District | 0.01 | 2,469 | 24.69 |
| 25200 | St. Ansgar Community School District | 0.07 | 3,892 | 272.44 |
| 27240 | Stanton Community School District | 0.02 | 1,140 | 22.80 |
| 27270 | Starmont Community School District | 0.02 | 3,561 | 71.22 |
| 27390 | Storm Lake Community School District | 0.05 | 12,745 | 637.25 |
| 27480 | Stratford Community School District | 0.04 | 1,219 | 48.76 |
| 27600 | Sumner-Fredericksburg Community School District | 0.10 | 4,857 | 485.70 |
| 27870 | Tipton Community School District | 0.10 | 5,103 | 510.30 |
| 27960 | Treynor Community School District | 0.04 | 3,203 | 128.12 |
| 27990 | Tri-Center Community School District | 0.02 | 3,594 | 71.88 |
| 28020 | Tri-County Community School District | 0.02 | 1,644 | 32.88 |
| 28050 | Tripoli Community School District | 0.07 | 2,395 | 167.65 |
| 28110 | Turkey Valley Community School District | 0.00 | 2,829 | 0.00 |
| 28170 | Twin Cedars Community School District | 0.01 | 2,190 | 21.90 |
| 28200 | Twin Rivers Community School District | 0.06 | 1,152 | 69.12 |
| 28230 | Underwood Community School District | 0.00 | 4,017 | 0.00 |
| 00022 | Union Community School District | 0.07 | 5,948 | 416.36 |
| 28560 | United Community School District | 0.01 | 2,953 | 29.53 |
| 28680 | Urbandale Community School District | 0.00 | 22,060 | 0.00 |
| 28980 | Van Buren County Community School District | 0.09 | 7,580 | 682.20 |
| 29010 | Van Meter Community School District | 0.03 | 3,942 | 118.26 |
| 29280 | Villisca Community School District | 0.05 | 1,902 | 95.10 |
| 29310 | Vinton-Shellsburg Community School District | 0.07 | 10,152 | 710.64 |
| 29490 | Waco Community School District | 0.00 | 2,866 | 0.00 |
| 29730 | Wapello Community School District | 0.04 | 3,532 | 141.28 |
| 29760 | Wapsie Valley Community School District | 0.10 | 3,820 | 382.00 |
| 30240 | Washington Community School District | 0.08 | 10,333 | 826.64 |
| 30480 | Waterloo Community School District | 0.00 | 75,974 | 0.00 |
| 30510 | Waukee Community School District | 0.00 | 72,233 | 0.00 |
| 30540 | Waverly-Shell Rock Community School District | 0.06 | 14,497 | 869.82 |
| 30560 | Wayne Community School District | 0.03 | 3,882 | 116.46 |
| 30630 | Webster City Community School District | 0.05 | 10,638 | 531.90 |
| 30720 | West Bend-Mallard Community School District | 0.00 | 1,883 | 0.00 |
| 30750 | West Branch Community School District | 0.02 | 4,531 | 90.62 |
| 30780 | West Burlington Independent School District | 0.00 | 2,822 | 0.00 |
| 30870 | West Central Community School District | 0.05 | 1,607 | 80.35 |
| 27500 | West Central Valley Community School District | 0.05 | 5,956 | 297.80 |
| 30900 | West Delaware County Community School District | 0.07 | 9,401 | 658.07 |
| 30930 | West Des Moines Community School District | 0.00 | 65,031 | 0.00 |
| 25920 | West Fork Community School District | 0.01 | 4,618 | 46.18 |
| 05430 | West Hancock Community School District | 0.02 | 3,683 | 73.66 |
| 30960 | West Harrison Community School District | 0.04 | 2,498 | 99.92 |
| 30990 | West Liberty Community School District | 0.02 | 6,161 | 123.22 |
| 31020 | West Lyon Community School District | 0.07 | 4,954 | 346.78 |
| 31080 | West Marshall Community School District | 0.06 | 4,622 | 277.32 |
| 31110 | West Monona Community School District | 0.04 | 3,971 | 158.84 |
| 31290 | West Sioux Community School District | 0.01 | 4,340 | 43.40 |
| 31350 | Western Dubuque County Community School District | 0.06 | 22,643 | 1,358.58 |
| 31470 | Westwood Community School District | 0.04 | 3,192 | 127.68 |
| 31620 | Whiting Community School District | 0.05 | 1,060 | 53.00 |
| 31680 | Williamsburg Community School District | 0.07 | 6,560 | 459.20 |
| 31800 | Wilton Community School District | 0.04 | 4,677 | 187.08 |
| 31830 | Winfield-Mount Union Community School District | 0.06 | 1,774 | 106.44 |
| 31860 | Winterset Community School District | 0.04 | 10,404 | 416.16 |
| 31920 | Woodbine Community School District | 0.14 | 2,607 | 364.98 |
| 31950 | Woodbury Central Community School District | 0.04 | 2,977 | 119.08 |
| 32010 | Woodward-Granger Community School District | 0.01 | 5,911 | 59.11 |
| Mean | 0.04657 | 0.03009 | ||
| Median | 0.04000 | |||
| Minimum | 0.00000 | |||
| Maximum | 0.20000 | |||
| Kansas State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| STD1 | standard deduction for single filers | 3500.0 | Form K-40 Instructions, p. 6, Line 4 |
| STD2 | standard deduction for joint filers | 8000.0 | Form K-40 Instructions, p. 6, Line 4 |
| STD4 | standard deduction for head of household filers | 6000.0 | Form K-40 Instructions, p. 6, Line 4 |
| AGSTD1 | standard deduction for single filers, 65 years old and over | 4350.0 | Form K-40 Instructions, p. 6, Line 4, Worksheet I |
| AGSTD21 | standard deduction for joint filers, with one person 65 years old and over | 8700.0 | Form K-40 Instructions, p. 6, Line 4, Worksheet I |
| AGSTD4 | standard deduction for head of household filers, 65 years old and over | 6850.0 | Form K-40 Instructions, p. 6, Line 4, Worksheet I |
| AGSTDINC1 | additional standard deduction for single filers, 65 years old and over or blind (subtract standard deduction amount from corresponding worksheet amount with one box checked) | 850.0 | Form K-40 Instructions, p. 6, Line 4, Worksheet I |
| AGSTDINC2 | standard deduction for joint filers, 65 years old and over or blind (subtract standard deduction amount from corresponding worksheet amount with one box checked) | 700.0 | Form K-40 Instructions, p. 6, Line 4, Worksheet I |
| AGSTDINC4 | standard deduction for head of household filers, 65 years old and over or blind (subtract standard deduction amount from corresponding worksheet amount with one box checked) | 850.0 | Form K-40 Instructions, p. 6, Line 4, Worksheet I |
| FOODCUT1 | maximum federal AGI allowed to claim food sales tax credit | 30615.0 | Form K-40, p. 6, Food Sales Tax Credit, Line D |
| FOODEX1 | credit amount per exemption and dependent for the food sales tax credit | 125.0 | Form K-40, p. 6, Food Sales Tax Credit, Line H |
| PERXAMT | personal exemption amount for each exemption | 2250.0 | Form K-40 Instructions, p. 7, Line 5 |
| EICPCT | percentage of federal earned income tax credit allowed as a state credit | 0.17 | Form K-40 Instructions, p. 8, Line 17 |
| SSAGICUT | maximum federal AGI allowed to deduct social security benefits | 75000.0 | Form K-40 Instructions, p. 11, Schedule S Instructions, Line A9 |
| KSTCUT1 | income tax brackets for single and head of household filers | 0 2500 15000 30000 10000000 | Form K-40 Instructions, p. 32, Tax Computation Worksheet |
| KSTCUT2 | income tax brackets for joint filers | 0 5000 30000 60000 10000000 | Form K-40 Instructions, p. 32, Tax Computation Worksheet |
| KSTRAT | income tax rates | 0.0 0.0 0.031 0.0525 0.057 | Form K-40 Instructions, p. 32, Tax Computation Worksheet |
| CCCPCT | percentage of federal child and dependent care expense credit allowed as a state credit | 0.25 | Form K-40 Instructions, p. 8, Line 14 |
| MOOPDEDPCT | percentage of federal qualified medical expense deduction | 1.0 | Form K-40 Instructions, p. 14, Schedule A Instructions |
| ARELTAXPCT | percentage of federal real and personal property tax deduction | 1.0 | Form K-40 Instructions, p. 14, Schedule A Instructions |
| AINTDEDPCT | percentage of federal qualified residential interest deduction | 1.0 | Form K-40 Instructions, p. 14, Schedule A Instructions |
| Kentucky State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| CCCPCT | percentage of federal child and dependent care credit allowable as a state credit | 0.2 | Form 740 Instructions, p. 12, Line 24 |
| STD1 | standard deduction amount for all filers | 2980.0 | Form 740 Instructions, p. 1, What's New? |
| PERCRED | personal tax credits for head and/or spouse for 65 years or older or legally blind | 40.0 | Schedule ITC, Section B, Line 1 and 2 |
| MAXPEN | maximum pension income exclusion | 31110.0 | Schedule P, Part III, Line 3 |
| FSTCAMT | maximum modified gross income to be eligible for the family size tax credit | 39900.0 | Form 740 Instructions, p. 12, Line 20 and 21 |
| KYFSTC1 | modified gross income brackets for family size tax credit for one person | 14580 15163 15746 16330 16913 17496 18079 18517 18954 19391 | Schedule ITC, Section C, Family Size Tax Credit |
| KYFSTC2 | modified gross income brackets for family size tax credit for two people | 19720 20509 21298 22086 22875 23664 24453 25044 25636 26228 | Schedule ITC, Section C, Family Size Tax Credit |
| KYFSTC3 | modified gross income brackets for family size tax credit for three people | 24860 25854 26849 27843 28838 29832 30826 31572 32318 33064 | Schedule ITC, Section C, Family Size Tax Credit |
| KYFSTC4 | modified gross income brackets for family size tax credit for four or more people | 30000 31200 32400 33600 34800 36000 37200 38100 39000 39900 | Schedule ITC, Section C, Family Size Tax Credit |
| KYFSRAT | family size tax credit percentages | 1 0.9 0.8 0.7 0.6 0.5 0.4 0.3 0.2 0.1 | Schedule ITC, Section C, Family Size Tax Credit |
| KYTRAT | income tax rates | 0.045 | Form 740 Instructions, p. 11, Line 12 |
| Louisiana State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| MAXPEND | maximum retirement exemption for taxpayers 65 years or older | 6000.0 | Form IT-540 Instructions, p. 5, Schedule E, Code 06E |
| EICPCT | percentage of the federal earned income tax credit allowed as a state credit | 0.05 | Form IT-540 Instructions for Preparing Your 2023 Louisiana Income Tax Return, p. 2, Line 15 |
| CCCUT1 | first federal AGI cutoff to determine nonrefundable child care credit percentage | 25000.0 | Form IT-540, p. 16, Nonrefundable Child Care Credit Worksheet, Line 1A |
| CCCUT2 | second federal AGI cutoff to determine nonrefundable child care credit percentage | 35000.0 | Form IT-540, p. 16, Nonrefundable Child Care Credit Worksheet, Line 1A |
| CCCUT3 | third federal AGI cutoff to determine nonrefundable child care credit percentage | 60000.0 | Form IT-540, p. 16, Nonrefundable Child Care Credit Worksheet, Line 1A |
| CCPCT1 | first refundable child care credit percentage | 0.5 | Form IT-540, p. 14, Refundable Child Care Credit Worksheet, Line 10 |
| CCPCT2 | second nonrefundable child care credit percentage | 0.3 | Form IT-540, p. 16, Nonrefundable Child Care Credit Worksheet, Line 1A |
| CCPCT3 | three nonrefundable child care credit percentage | 0.1 | Form IT-540, p. 16, Nonrefundable Child Care Credit Worksheet, Line 1A |
| CCMAX | maximum nonrefundable child care credit for taxpayers with federal AGI above CCCUT3 | 25.0 | Form IT-540, p. 16, Nonrefundable Child Care Credit Worksheet, Line 2A |
| CCREFMX1 | maximum qualified child care expenses for one qualifying person for the refundable child care credit | 3000.0 | Form IT-540, p. 14, Refundable Child Care Credit Worksheet, Line 3 |
| CCREFMX2 | maximum qualified child care expenses for two or more qualifying people for the refundable child care credit | 6000.0 | Form IT-540, p. 14, Refundable Child Care Credit Worksheet, Line 3 |
| CCRFCUT | federal AGI cutoffs to determine refundable child care credit percentage | 0 15000 17000 19000 21000 23000 25000 | Form IT-540, p. 14, Refundable Child Care Credit Worksheet, Line 8 |
| CCRFRAT | refundable child care credit percentages | 0.0 0.35 0.34 0.33 0.32 0.31 0.30 | Form IT-540, p. 14, Refundable Child Care Credit Worksheet, Line 8 |
| LASTD1 | standard deduction for single filers | 13850.0 | Form IT-540 Instructions, p. 1, Line 8C |
| LASTD2 | standard deduction for joint filers | 27700.0 | Form IT-540 Instructions, p. 1, Line 8C |
| LASTD4 | standard deduction for head of household filers | 20800.0 | Form IT-540 Instructions, p. 1, Line 8C |
| LAPEX1 | personal exemption amount for single and head of household filers | 4500.0 | 2023 Louisiana Tax Table notes |
| LAPEX2 | personal exemption amount for joint filers | 9000.0 | 2023 Louisiana Tax Table notes |
| LAADDEX | additional exemption amount for dependents | 1000.0 | 2023 Louisiana Tax Table notes |
| LATCUT1 | income tax brackets for single and head of household filers | 0 12500 50000 10000000 | Individual Income Tax Rates webpage |
| LATCUT2 | income tax brackets for joint filers | 0 25000 100000 10000000 | Individual Income Tax Rates webpage |
| LATRAT | income tax rates | 0.0 0.0185 0.0350 0.0425 | Individual Income Tax Rates webpage |
| Maine State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| PEAMT | personal exemption | 4700.0 | Form ME1040 Instructions, p. 4, Line 18 |
| CCPCT_R | percentage for regular child care expenses for the child care credit | 0.25 | Schedule A, Worksheet for Child Care Credit, Line 3 |
| CCPCT_Q | percentage for quality (step 4 or 5) child care expenses for the child care credit | 0.5 | Schedule A, Worksheet for Child Care Credit, Line 3 (not currently used in the model) |
| MAXCCRF | maximum child care credit | 500.0 | Schedule A, Worksheet for Child Care Credit, Line 5a |
| EICPCT | percentage of federal earned income tax credit allowable as a state earned income tax credit for filers with at least one qualifying child | 0.25 | EITC Worksheet, Line 2 |
| EICPCTNOKID | percentage of federal earned income tax credit allowable as a state earned income tax credit for filers without a qualifying child | 0.5 | EITC Worksheet, Line 3 |
| MAXPENX | maximum pension income deduction (if joint filers, head and spouse can each deduct amount) | 30000.0 | Schedule 1S, Worksheet for Pension Income Deduction, Line 2 |
| MAXITMZ | maximum allowable itemized deduction | 33200.0 | Schedule 2, Line 5 |
| MESTD1 | standard deduction for single filers | 13850.0 | Tax Rate Schedule, Standard Deduction |
| MESTD2 | standard deduction for joint filers | 27700.0 | Tax Rate Schedule, Standard Deduction |
| MESTD4 | standard deduction for head of household filers | 20800.0 | Tax Rate Schedule, Standard Deduction |
| AGICUT1 | maximum state AGI to claim full standard or itemized deduction for single filers | 91500.0 | Form ME1040 Instructions, p. 4, Worksheet for Standard / Itemized Deductions, Line 17, Line 2 |
| AGICUT2 | maximum state AGI to claim full standard or itemized deduction for joint filers | 183050.0 | Form ME1040 Instructions, p. 4, Worksheet for Standard / Itemized Deductions, Line 17, Line 2 |
| AGICUT4 | maximum state AGI to claim full standard or itemized deduction for head of household filers | 137300.0 | Form ME1040 Instructions, p. 4, Worksheet for Standard / Itemized Deductions, Line 17, Line 2 |
| AGIDENM1 | amount used to calculate percentage of standard or itemized deduction that can be claimed for single filers | 75000.0 | Form ME1040 Instructions, p. 4, Worksheet for Standard / Itemized Deductions, Line 17, Line 4 |
| AGIDENM2 | amount used to calculate percentage of standard or itemized deduction that can be claimed for joint filers | 150000.0 | Form ME1040 Instructions, p. 4, Worksheet for Standard / Itemized Deductions, Line 17, Line 4 |
| AGIDENM4 | amount used to calculate percentage of standard or itemized deduction that can be claimed for head of household filers | 112500.0 | Form ME1040 Instructions, p. 4, Worksheet for Standard / Itemized Deductions, Line 17, Line 4 |
| EXECUT1 | maximum state AGI to claim full personal exemption for single filers | 305150.0 | Form ME1040 Instructions, p. 4, Worksheet for Phaseout of Personal Exemption Deduction Amount, Line 18, Line 2 |
| EXECUT2 | maximum state AGI to claim full personal exemption for joint filers | 366100.0 | Form ME1040 Instructions, p. 4, Worksheet for Phaseout of Personal Exemption Deduction Amount, Line 18, Line 2 |
| EXECUT4 | maximum state AGI to claim full personal exemption for head of household filers | 335650.0 | Form ME1040 Instructions, p. 4, Worksheet for Phaseout of Personal Exemption Deduction Amount, Line 18, Line 2 |
| EXEDENM | amount used to calculate percentage of personal exemption that can be claimed for all filers | 125000.0 | Form ME1040 Instructions, p. 4, Worksheet for Phaseout of Personal Exemption Deduction Amount, Line 18, Line 4 |
| SCRDLIM1 | maximum total income to claim the sales tax fairness credit for single filers | 29800.0 | Schedule PTFC/STFC Instructions, Line 25d and 25e, Notes |
| SCRDLIM2 | maximum total income to claim the sales tax fairness credit for joint filers | 58600.0 | Schedule PTFC/STFC Instructions, Line 25d and 25e, Notes |
| SCRDLIM4 | maximum total income to claim the sales tax fairness credit for head of household filers | 46950.0 | Schedule PTFC/STFC Instructions, Line 25d and 25e, Notes |
| SCRDCUT1 | total income brackets for sales tax fairness credit for single filers | 0 23300 23800 24300 24800 25300 25800 26300 26800 27300 27800 28300 28800 29300 29800 | Schedule PTFC/STFC Instructions, Line 16 Tables |
| SCRDCUT2 | total income brackets for sales tax fairness credit for joint filers | 0 46600 47600 48600 49600 50600 51600 52600 53600 54600 55600 56600 57600 58600 | Schedule PTFC/STFC Instructions, Line 16 Tables |
| SCRDCUT4 | total income brackets for sales tax fairness credit for head of household filers | 0 34950 35700 36450 37200 37950 38700 39450 40200 40950 41700 42450 43200 43950 44700 45450 46200 46950 | Schedule PTFC/STFC Instructions, Line 16 Tables |
| SCRAMT11 | prior to tax year 2018: credit amount for the sales tax fairness credit for single filers with one exemption. Tax year 2018 and after: credit amount for the sales tax fairness credit for single filers with any number of dependents | 140 130 120 110 100 90 80 70 60 50 40 30 20 10 | Schedule PTFC/STFC Instructions, Line 16 Tables |
| SCRAMT21 | prior to tax year 2018: credit amount for the sales tax fairness credit for joint filers with one exemption. Tax year 2018 and after: credit amount for the sales tax fairness credit for joint filers with no dependents | 200 180 160 140 120 100 80 60 40 20 0 0 0 | Schedule PTFC/STFC Instructions, Line 16 Tables |
| SCRAMT22 | prior to tax year 2018: credit amount for the sales tax fairness credit for joint filers with two exemptions. Tax year 2018 and after: credit amount for the sales tax fairness credit for joint filers with one dependent | 225 205 185 165 145 125 105 85 65 45 25 5 0 | Schedule PTFC/STFC Instructions, Line 16 Tables |
| SCRAMT23 | prior to tax year 2018: credit amount for the sales tax fairness credit for joint filers with three exemptions. Tax year 2018 and after: credit amount for the sales tax fairness credit for joint filers with two or more dependents | 255 235 215 195 175 155 135 115 95 75 55 35 15 | Schedule PTFC/STFC Instructions, Line 16 Tables |
| SCRAMT41 | prior to tax year 2018: credit amount for the sales tax fairness credit for head of household filers with one exemption. Tax year 2018 and after: credit amount for the sales tax fairness credit for head of household filers with zero or one dependent | 200 185 170 155 140 125 110 95 80 65 50 35 20 5 0 0 0 | Schedule PTFC/STFC Instructions, Line 16 Tables |
| SCRAMT42 | prior to tax year 2018: credit amount for the sales tax fairness credit for head of household filers with two exemptions. Tax year 2018 and after: credit amount for the sales tax fairness credit for head of household filers with two dependents | 225 210 195 180 165 150 135 120 105 90 75 60 45 30 15 0 0 | Schedule PTFC/STFC Instructions, Line 16 Tables |
| SCRAMT43 | prior to tax year 2018: credit amount for the sales tax fairness credit for head of household filers with three exemptions. Tax year 2018 and after: credit amount for the sales tax fairness credit for head of household filers with three or more dependents | 255 240 225 210 195 180 165 150 135 120 105 90 75 60 45 30 15 | Schedule PTFC/STFC Instructions, Line 16 Tables |
| XTRD1 | additional deduction for single or head of household filers who are age 65 or older or blind | 1850.0 | Tax Rate Schedule, Additional Amount for Age and Blindness |
| XTRD2 | additional deduction for joint filers who are age 65 or older or blind (for each spouse) | 1500.0 | Tax Rate Schedule, Additional Amount for Age and Blindness |
| METXCUT1 | income tax brackets for single filers | 0 24500 58050 10000000 | Tax Rate Schedule |
| METXCUT2 | income tax brackets for joint filers | 0 49050 116100 10000000 | Tax Rate Schedule |
| METXCUT4 | income tax brackets for head of household filers | 0 36750 87100 10000000 | Tax Rate Schedule |
| METXRAT | income tax rates | 0 0.058 0.0675 0.0715 | Tax Rate Schedule |
| MEDEPEX | dependent exemption per qualifying child or dependent that can claimed as a credit | 300.0 | Schedule A, Worksheet for Dependent Exemption Tax Credit, Line 2 |
| MEDEPCT1 | maximum state AGI to claim full dependent exemption tax credit for single and head of household filers | 200000.0 | Schedule A, Worksheet for Dependent Exemption Tax Credit, Line 4 |
| MEDEPCT2 | maximum state AGI to claim full dependent exemption tax credit for joint filers | 400000.0 | Schedule A, Worksheet for Dependent Exemption Tax Credit, Line 4 |
| MEDEPPCT | percentage of credit reduction for filers with income above maximum state AGI | 0.0075 | Schedule A, Worksheet for Dependent Exemption Tax Credit (Line 7 divided by Line 6) |
| Maryland State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| PEAMT1 | maximum personal exemption | 3200.0 | Maryland Resident Instruction Booklet, p. 4, Exemption Amount Chart (10A) |
| PEAMT2 | second highest personal exemption | 1600.0 | Maryland Resident Instruction Booklet, p. 4, Exemption Amount Chart (10A) |
| PEAMT3 | third highest personal exemption | 800.0 | Maryland Resident Instruction Booklet, p. 4, Exemption Amount Chart (10A) |
| PEAMT4 | fourth highest personal exemption | 0.0 | Maryland Resident Instruction Booklet, p. 4, Exemption Amount Chart (10A) |
| PECUT11 | first federal AGI cutoff to determine personal exemption for single filers | 100000.0 | Maryland Resident Instruction Booklet, p. 4, Exemption Amount Chart (10A) |
| PECUT12 | second federal AGI cutoff to determine personal exemption for single filers | 125000.0 | Maryland Resident Instruction Booklet, p. 4, Exemption Amount Chart (10A) |
| PECUT13 | third federal AGI cutoff to determine personal exemption for single filers | 150000.0 | Maryland Resident Instruction Booklet, p. 4, Exemption Amount Chart (10A) |
| PECUT21 | first federal AGI cutoff to determine personal exemption for joint filers | 150000.0 | Maryland Resident Instruction Booklet, p. 4, Exemption Amount Chart (10A) |
| PECUT22 | second federal AGI cutoff to determine personal exemption for joint filers | 175000.0 | Maryland Resident Instruction Booklet, p. 4, Exemption Amount Chart (10A) |
| PECUT23 | third federal AGI cutoff to determine personal exemption for joint filers | 200000.0 | Maryland Resident Instruction Booklet, p. 4, Exemption Amount Chart (10A) |
| ELDAMT | additional exemption for filers age 65 and older and/or blind | 1000.0 | Maryland Resident Instruction Booklet, p. 4, Exemption Amount Chart (10A) Notes |
| MAXRET | maximum allowable pension exclusion (for each spouse if filing jointly) | 36200.0 | Maryland Resident Instruction Booklet, p. 6, Pension Exclusion Computation Worksheet (13A), Line 2 |
| STDMIN1 | minimum standard deduction for single filers | 1700.0 | Maryland Resident Instruction Booklet, p. 12, Standard Deduction Worksheet (16A) |
| STDMIN2 | minimum standard deduction for joint and head of household filers | 3450.0 | Maryland Resident Instruction Booklet, p. 12, Standard Deduction Worksheet (16A) |
| STDMAX1 | maximum standard deduction for single filers | 2550.0 | Maryland Resident Instruction Booklet, p. 12, Standard Deduction Worksheet (16A) |
| STDMAX2 | maximum standard deduction for joint and head of household filers | 5150.0 | Maryland Resident Instruction Booklet, p. 12, Standard Deduction Worksheet (16A) |
| STDPCT | percentage of state AGI to calculate standard deduction | 0.15 | Maryland Resident Instruction Booklet, p. 12, Standard Deduction Worksheet (16A) |
| INCSTD11 | state AGI cutoff for minimum standard deduction for single filers | 11333.0 | Maryland Resident Instruction Booklet, p. 12, Standard Deduction Worksheet (16A) |
| INCSTD12 | state AGI cutoff for maximum standard deduction for single filers | 17000.0 | Maryland Resident Instruction Booklet, p. 12, Standard Deduction Worksheet (16A) |
| INCSTD21 | state AGI cutoff for minimum standard deduction for joint and head of household filers | 23000.0 | Maryland Resident Instruction Booklet, p. 12, Standard Deduction Worksheet (16A) |
| INCSTD22 | state AGI cutoff for maximum standard deduction for joint and head of household filers | 34333.0 | Maryland Resident Instruction Booklet, p. 12, Standard Deduction Worksheet (16A) |
| MAXMIL | prior to tax year 2018: maximum allowable military retirement income exclusion for under 65 years old. Tax year 2018 and after: maximum allowable military retirement income exclusion for under 55 years old | 12500.0 | Maryland Resident Instruction Booklet, p. 9, Line 13u |
| MAXMIL65 | prior to tax year 2018: maximum allowable military retirement income exclusion for 65 or older. Tax year 2018 and after: maximum allowable military retirement income exclusion for 55 or older | 20000.0 | Maryland Resident Instruction Booklet, p. 9, Line 13u |
| MAXCCC1 | limit of child care expenses for one child for the child and dependent care expense subtraction | 3000.0 | Maryland Resident Instruction Booklet, p. 7, Line 9 |
| MAXCCC2 | limit of child care expenses for two or more children for the child and dependent care expense subtraction | 6000.0 | Maryland Resident Instruction Booklet, p. 7, Line 9 |
| CCCCUT1 | federal AGI to start reducing the credit for child and dependent care expenses percentage for single and head of household filers | 30000.0 | Form 502CR, p. 6, Credit for Child and Dependent Care Expenses Chart |
| CCCMAX1 | maximum federal AGI to claim credit for child and dependent care expenses for single and head of household filers | 103651.0 | Form 502CR, p. 6, Credit for Child and Dependent Care Expenses Chart |
| CCCINC1 | federal AGI increment for credit for child and dependent care expense reduction for single and head of household filers | 2000.0 | Form 502CR, p. 6, Credit for Child and Dependent Care Expenses Chart |
| CCCCUT2 | federal AGI to start reducing the credit for child and dependent care expenses percentage for joint filers | 50000.0 | Form 502CR, p. 6, Credit for Child and Dependent Care Expenses Chart |
| CCCMAX2 | maximum federal AGI to claim credit child and dependent care expenses for joint filers | 161101.0 | Form 502CR, p. 6, Credit for Child and Dependent Care Expenses Chart |
| CCCINC2 | federal AGI increment for credit for child and dependent care expense reduction for joint filers | 3000.0 | Form 502CR, p. 6, Credit for Child and Dependent Care Expenses Chart |
| CCCRAT | maximum rate for the credit for the child and dependent care expenses | 0.32 | Form 502CR, p. 6, Credit for Child and Dependent Care Expenses Chart |
| CCCRATINC | percentage increments to reduce rate for the credit for child and dependent care expenses | 0.00319999999999998 | Form 502CR, p. 6, Credit for Child and Dependent Care Expenses Chart |
| CCCDIM1 | number of brackets for the credit for child and dependent care expenses (for single filers in 2021) | 38.0 | Form 502CR, p. 6, Credit for Child and Dependent Care Expenses Chart |
| CCCDIM2 | number of brackets for the credit for child and dependent care expenses (for joint filers in 2021) | 38.0 | Form 502CR, p. 6, Credit for Child and Dependent Care Expenses Chart |
| CCCLIM1 | maximum federal AGI to claim refundable child and dependent care credit for single and head of household filers | 56300.0 | Maryland Resident Instruction Booklet, p.18, Refundable Child and Dependent Care Expenses Tax Credit (21B), Line 1 |
| CCCLIM2 | maximum federal AGI to claim refundable child and dependent care credit for joint filers | 84500.0 | Maryland Resident Instruction Booklet, p.18, Refundable Child and Dependent Care Expenses Tax Credit (21B), Line 1 |
| CNTPCT | population-weighted average of county and local income tax rates (assumption) | 0.03080 | Maryland Resident Instruction Booklet, p. 21, Local Tax Rate Chart (refer to the "MD local" sheet for calculation) |
| MAX2INC | maximum two-income married couple subtraction | 1200.0 | Maryland Resident Instruction Booklet, p. 10, Two-Income Married Couple Subtraction Worksheet (13D), Line 7 |
| EICPCT1 | percentage of federal earned income tax credit allowable as a non-refundable state earned income tax credit | 0.5 | Maryland Resident Instruction Booklet, p. 14, State EIC Worksheet (18A), Line 2 |
| EICPCT2 | percentage of federal earned income tax credit allowable as a refundable state earned income tax credit | 0.45 | Maryland Resident Instruction Booklet, p. 18, Refundable Earned Income Credit Worksheet (21A), Line 1 |
| EICLOC | local earned income tax credit multiplier | 10.0 | Maryland Resident Instruction Booklet, p. 17, Local Earned Income Credit Worksheet (19B), Line 3 |
| LOWPCT | percentage of earned income claimable as a poverty level credit | 0.05 | Maryland Resident Instruction Booklet, p. 14, State Poverty Level Credit Worksheet (18B) |
| MDSENR1 | senior tax credit for single filers who are age 65 and older | 1000.0 | Maryland Resident Instruction Booklet, p. 15, Other Income Tax Credits for Individuals, Line 24m, Senior Tax Credit |
| MDSENR2 | senior tax credit for joint and head of household filers who are age 65 and older | 1750.0 | Maryland Resident Instruction Booklet, p. 15, Other Income Tax Credits for Individuals, Line 24m, Senior Tax Credit |
| MDSENRCT1 | maximum federal AGI to be eligible for the senior tax credit for single filers | 100000.0 | Maryland Resident Instruction Booklet, p. 15, Other Income Tax Credits for Individuals, Line 24m, Senior Tax Credit |
| MDSENRCT2 | maximum federal AGI to be eligible for the senior tax credit for joint and head of household filers | 150000.0 | Maryland Resident Instruction Booklet, p. 15, Other Income Tax Credits for Individuals, Line 24m, Senior Tax Credit |
| MDPOVC | poverty income guidelines for household size one | 14580.0 | Maryland Resident Instruction Booklet, p. 14, Poverty Income Guidelines |
| MDPOVICR | increment to poverty income guidelines for each additional member | 5140.0 | Maryland Resident Instruction Booklet, p. 14, Poverty Income Guidelines |
| MDTXCUT1 | income tax brackets for single filers | 0 1000 2000 3000 100000 125000 150000 250000 10000000 | Maryland Resident Instruction Booklet, p. 13, Tax Computation Worksheet |
| MDTXCUT2 | income tax brackets for joint and head of household filers | 0 1000 2000 3000 150000 175000 225000 300000 10000000 | Maryland Resident Instruction Booklet, p. 13, Tax Computation Worksheet |
| MDTXRAT | income tax rates | 0 0.02 0.03 0.04 0.0475 0.05 0.0525 0.055 0.0575 | Maryland Resident Instruction Booklet, p. 13, Tax Computation Worksheet |
| MDCTCINC | maximum federal AGI to qualify for the child tax credit | 15000.0 | Maryland Resident Instruction Booklet, p. 25, Refundable Child Tax Credit Worksheet (21C) |
| MDCTCAMT | child tax credit per qualifying child | 500.0 | Maryland Resident Instruction Booklet, p. 25, Refundable Child Tax Credit Worksheet (21C) |
| Return to Table of Contents | ||||
|---|---|---|---|---|
| Calculation of Population-Weighted Average Local Income Tax Rate in Maryland | ||||
| County Name | 2023 County Resident Rate | 2023 Population Count | 2023 Weighted Average | |
| Baltimore City | 0.032 | 584548.0 | 18706 | |
| Allegany County | 0.0303 | 68161.0 | 2065 | |
| Anne Arundel County | 0.027 | 588109.0 | 15879 | |
| Baltimore County | 0.032 | 850737.0 | 27224 | |
| Calvert County | 0.03 | 93244.0 | 2797 | |
| Caroline County | 0.032 | 33320.0 | 1066 | |
| Carroll County | 0.0303 | 173225.0 | 5249 | |
| Cecil County | 0.028 | 103876.0 | 2909 | |
| Charles County | 0.0303 | 167035.0 | 5061 | |
| Dorchester County | 0.032 | 32557.0 | 1042 | |
| Frederick County | 0.0275 | 273829.0 | 7530 | |
| Garrett County | 0.0265 | 28856.0 | 765 | |
| Harford County | 0.0306 | 261059.0 | 7988 | |
| Howard County | 0.032 | 332011.0 | 10624 | |
| Kent County | 0.032 | 19289.0 | 617 | |
| Montgomery County | 0.032 | 1056910.0 | 33821 | |
| Prince George's County | 0.032 | 957189.0 | 30630 | |
| Queen Anne's County | 0.032 | 50316.0 | 1610 | |
| St. Mary's County | 0.03 | 113814.0 | 3414 | |
| Somerset County | 0.032 | 24672.0 | 790 | |
| Talbot County | 0.024 | 37663.0 | 904 | |
| Washington County | 0.0295 | 154645.0 | 4562 | |
| Wicomico County | 0.032 | 103815.0 | 3322 | |
| Worcester County | 0.0225 | 52827.0 | 1189 | |
| Mean | 0.02994 | 0.03080 | ||
| Median | 0.03045 | |||
| Minimum | 0.0225 | |||
| Maximum | 0.032 | |||
| Note: In tax year 2023, the tax rates for Anne Arundel and Frederick County vary by income. We use the tax rates for the lower range of income. | ||||
| Massachusetts State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| PEX1 | personal exemption for single filers | 4400.0 | Form 1 Instructions, p. 9, Line 2A |
| PEX2 | personal exemption for joint filers | 8800.0 | Form 1 Instructions, p. 9, Line 2A |
| PEX3 | personal exemption for head of household filers | 6800.0 | Form 1 Instructions, p. 9, Line 2A |
| DEPEX | dependent exemption for each dependent | 1000.0 | Form 1 Instructions, p. 9, Line 2A |
| AGEEX | additional exemption for filers age 65 or older | 700.0 | Form 1 Instructions, p. 9, Line 2C |
| BLNDEX | additional exemption for filers who are blind | 2200.0 | Form 1 Instructions, p. 9, Line 2D |
| MAMAXFICA | maximum deduction for retirement contributions | 2000.0 | Form 1 Instructions, p. 11, Line 11 |
| EICRATE | percentage of federal earned income tax credit allowable as a state earned income tax credit | 0.4 | Form 1 Instructions, p. 16, Line 43 |
| INTEXM1 | amount of interest exempt for single or head of household filers | 100.0 | Form 1 Instructions, p. 10, Line 5 |
| INTEXM2 | amount of interest exempt for joint filers | 200.0 | Form 1 Instructions, p. 10, Line 5 |
| MATAXRAT1 | income tax rate for most income | 0.05 | Form 1 Instructions, p. 12, Line 22 |
| MATAXRAT2 | income tax rate for capital gains and dividend income | 0.12 | Form 1 Instructions, p. 12, Line 23b |
| MATAXRAT3 | additional income tax rate for income over a certain threshold | 0.04 | Form 1 Instructions, p. 13, Line 28b |
| MATAXCUT3 | threshold for surtax on taxable income over the threshold | 1000000.0 | Form 1 Instructions, p. 13, Line 28b |
| NOTAX1 | state AGI cutoff to qualify for no tax status for single filers | 8000.0 | Form 1 Instructions, p. 13, Line 29 Worksheet, Line 2 |
| NOTAX2 | state AGI cutoff to qualify for no tax status for joint filers with no dependents | 16400.0 | Form 1 Instructions, p. 13, No Tax Status/Limited Income Instructions and Chart |
| NOTAX3 | state AGI cutoff to qualify for no tax status for head of household filers with no dependents | 14400.0 | Form 1 Instructions, p. 13, No Tax Status/Limited Income Instructions and Chart |
| NOTXINCR | state AGI increment for each dependent to qualify for no tax status | 1000.0 | Form 1 Instructions, p. 13, No Tax Status/Limited Income Instructions and Chart |
| LICINCR | state AGI increment for each dependent to qualify for the limited income credit | 1750.0 | Form 1 Instructions, p. 13, No Tax Status/Limited Income Instructions and Chart |
| LICCUT11 | minimum state AGI to qualify for the limited income credit for single filers | 8000.0 | Form 1 Instructions, p. 13, Line 27 Worksheet |
| LICCUT12 | maximum state AGI to qualify for the limited income credit for single filers | 14000.0 | Form 1 Instructions, p. 13, Line 27 Worksheet |
| LICCUT21 | minimum state AGI to qualify for the limited income credit for joint filers with no dependents | 16400.0 | Form 1 Instructions, p. 13, No Tax Status/Limited Income Instructions and Chart |
| LICCUT22 | maximum state AGI to qualify for the limited income credit for joint filers with no dependents | 28700.0 | Form 1 Instructions, p. 13, No Tax Status/Limited Income Instructions and Chart |
| LICCUT41 | minimum state AGI to qualify for the limited income credit for head of household filers with no dependents | 14400.0 | Form 1 Instructions, p. 13, No Tax Status/Limited Income Instructions and Chart |
| LICCUT42 | maximum state AGI to qualify for the limited income credit for head of household filers with no dependents | 25200.0 | Form 1 Instructions, p. 13, No Tax Status/Limited Income Instructions and Chart |
| WSRAT | percentage used to calculate the limited income credit | 0.1 | Form 1 Instructions, p. 13, Line 29 Worksheet, Line 5 |
| MACFTC | credit amount per dependent for the child and family tax credit | 310.0 | Form 1 Instructions, p. 17, Line 46 |
| MAPOVMIN | 200 percent of the federal poverty guidelines for family size one used for unemployment compensation exclusion for certain filers | 29160.0 | https://aspe.hhs.gov/topics/poverty-economic-mobility/poverty-guidelines/prior-hhs-poverty-guidelines-federal-register-references |
| MAPOVINCR | 200 percent of the increment in the federal poverty guidelines for each additional person in the unit | 10280.0 | https://aspe.hhs.gov/topics/poverty-economic-mobility/poverty-guidelines/prior-hhs-poverty-guidelines-federal-register-references |
| MAINTPCT | assumption that 75 percent of interest income is from banks located outside of Massachusetts (25 percent located inside of the state) | 0.25 | Assumption in model |
| Michigan State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| PERSEX1 | personal exemption amount per exemption | 5400.0 | MI-1040 Instructions, p.10, Line 9a |
| BLNDEX | exemption amount per person who are blind, deaf, or totally and permanently disabled | 3100.0 | MI-1040 Instructions, p.35, Form MI-1040, Line 9b |
| MAXPEND1 | pension deduction amount for single filers | 61518.0 | MI-1040 Instructions, p. 60, Pension Schedule (Form 4884), line 9 |
| MAXPEND2 | pension deduction amount for joint filers | 123036.0 | MI-1040 Instructions, p. 60, Pension Schedule (Form 4884), line 9 |
| PENYEAR1 | tier 1 pension recipients, birth year before | 1946.0 | MI-1040 Instructions, p. 59, Pension Schedule (Form 4884) |
| PENYEAR2 | tier 2 pension recipients, birth year before | 1953.0 | MI-1040 Instructions, p. 59, Pension Schedule (Form 4884) |
| PENYEAR3 | tier 3 pension recipients, birth year before | 1957.0 | MI-1040 Instructions, p. 59, Pension Schedule (Form 4884) |
| TAXYEAR | current tax year | 2023.0 | |
| MISTD1 | standard deduction for single filers born between PENYEAR1 and PENYEAR3 | 20000.0 | MI-1040 Instructions, p.18, Worksheet 2: Tier 2 and Tier 3 Micihigan Standard Deduction |
| MISTD2 | standard deduction for joint filers born between PENYEAR1 and PENYEAR3 | 40000.0 | MI-1040 Instructions, p.18, Worksheet 2: Tier 2 and Tier 3 Micihigan Standard Deduction |
| MAXDED1 | interest, dividend, and capital gains deduction for single filers born before PENYEAR1 | 13712.0 | MI-1040 Instructions, p.17, Dividend/Interest/Capital Gains Deduction for Taxpayers Born prior to 1946 |
| MAXDED2 | interest, dividend, and capital gains deduction for joint filers born before PENYEAR1 | 27424.0 | MI-1040 Instructions, p.17, Dividend/Interest/Capital Gains Deduction for Taxpayers Born prior to 1946 |
| EICPCT | percentage of federal earned income tax credit allowable as a state earned income tax credit | 0.3 | MI-1040 Instructions, p. 2, New for 2023 and p. 11, Line 27 |
| MITAXRAT | income tax rate | 0.0405 | MI-1040 Instructions, p. 2, New for 2023 and p. 3, General Information |
| PENPCT | percentage of military pension benefits used in calculation of retirement and pension benefits subtraction | 0.25 | MI-1040 Instructions, p. 25, Worksheet 3.3, Line 4 |
| Minnesota State Tax Parameters | Return to Table of Contents | |||
|---|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source | |
| AGLN11 | maximum subtraction for single and head of household filers who are age 65 or older or disabled | 9600.0 | Schedule M1R, Line 1 | |
| AGLN12 | maximum subtraction for joint filers who are age 65 or older or disabled | 12000.0 | Schedule M1R, Line 1 | |
| ELGAD1 | maximum federal AGI allowed for the subtraction for joint filers with both spouses who are 65 or older or disabled | 42000.0 | Schedule M1R, Instructions | |
| ELGAD2 | maximum federal AGI allowed for the subtraction for joint filers with one spouse who is 65 or older or disabled | 38500.0 | Schedule M1R, Instructions | |
| ELGAD3 | maximum federal AGI allowed for the subtraction for single and head of household filers who are 65 or older or disabled | 33700.0 | Schedule M1R, Instructions | |
| ELGSS1 | maximum nontaxable social security income allowed for the subtraction for joint filers with both spouses who are 65 or older or disabled | 12000.0 | Schedule M1R, Instructions | |
| ELGSS2 | maximum nontaxable social security income allowed for the subtraction for joint filers with one spouse who is 65 or older or disabled | 12000.0 | Schedule M1R, Instructions | |
| ELGSS3 | maximum nontaxable social security income allowed for the subtraction for single and head of household filers who are 65 or older or disabled | 9600.0 | Schedule M1R, Instructions | |
| LIN101 | amount to calculate subtraction for joint filers with both spouses who are 65 or older or disabled | 18000.0 | Schedule M1R, Instructions, Line 10 | |
| LIN102 | amount to calculate subtraction for joint filers with one spouse who is 65 or older or disabled or single or head of household filers who are 65 or older or disabled | 14500.0 | Schedule M1R, Instructions, Line 10 | |
| LINE12 | percentage to determine subtraction | 0.5 | Schedule M1R, Line 12 | |
| STD11 | standard deduction for single filers, not 65 or older or blind | 13825.0 | Schedule MI Individual Income Tax Instructions, p. 13, Table for Line 4 | |
| STD12 | standard deduction for single filers, 65 or older or blind | 15675.0 | Schedule MI Individual Income Tax Instructions, p. 13, Table for Line 4 | |
| STD13 | standard deduction for single filers, 65 or older and blind | 17525.0 | Schedule MI Individual Income Tax Instructions, p. 13, Table for Line 4 | |
| STD21 | standard deduction for joint filers, not 65 or older or blind | 27650.0 | Schedule MI Individual Income Tax Instructions, p. 13, Table for Line 4 | |
| STD22 | standard deduction for joint filers, one 65 or older or blind | 29100.0 | Schedule MI Individual Income Tax Instructions, p. 13, Table for Line 4 | |
| STD23 | standard deduction for joint filers, both 65 or older or blind, or one 65 or older and blind | 30550.0 | Schedule MI Individual Income Tax Instructions, p. 13, Table for Line 4 | |
| STD24 | standard deduction for joint filers, one 65 or older or blind, and one 65 or older and blind | 32000.0 | Schedule MI Individual Income Tax Instructions, p. 13, Table for Line 4 | |
| STD25 | standard deduction for joint filers, both 65 or older and blind | 33450.0 | Schedule MI Individual Income Tax Instructions, p. 13, Table for Line 4 | |
| STD31 | standard deduction for head of household filers, not 65 or older or blind | 20800.0 | Schedule MI Individual Income Tax Instructions, p. 13, Table for Line 4 | |
| STD32 | standard deduction for head of household filers, 65 or older or blind | 22650.0 | Schedule MI Individual Income Tax Instructions, p. 13, Table for Line 4 | |
| STD33 | standard deduction for head of household filers, 65 or older and blind | 24500.0 | Schedule MI Individual Income Tax Instructions, p. 13, Table for Line 4 | |
| MNEXAMT | dependent exemptions amount oer dependent | 4800.0 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet for Line 5 | |
| MNEXLIM1 | federal AGI threshold for reduced dependent exemption for single filers | 220650.0 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet for Line 5 | |
| MNEXLIM2 | federal AGI threshold for reduced dependent exemption for joint filers | 330950.0 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet for Line 5 | |
| MNEXLIM4 | federal AGI threshold for reduced dependent exemption for head of household filers | 275800.0 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet for Line 5 | |
| MNEXMAX | maximum AGI threshohold for dependent exemption phaseout | 122500.0 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet for Line 5, Step 7 | |
| MNEXDIV | dependent exemption phaseout divider | 2500.0 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet for Line 5, Step 7 | |
| MNEXPCT | dependent exemption phaseout percentage | 0.02 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet for Line 5, Step 8 | |
| MNMOOPPCT | medical expense deduction allowed above this percentage of federal AGI | 0.1 | Schedule M1SA, Line 3 | |
| MNSALTLIM | maximum state and local tax deduction for itemized deductions | 10000.0 | Schedule M1SA, Line 8 | |
| MNITMLIM | federal AGI above which state itemized deductions are limited | 220650.0 | Schedule M1SA, Line 26 | |
| MNITMLIM2 | federal AGI amount below and above which itemized deductions are limited differently | 1000000.0 | Schedule M1SA, Worksheet A and B for Line 26 | |
| MNITMLIM3 | federal AGI amount used in the limitation of itemized deductions | 304970.0 | Schedule M1SA Worksheet A for Line 26, Line 5 and Line 7 | |
| MNITMAMT | amount used in the limitation of itemized deductions | 84320.0 | Schedule M1SA Worksheet A for Line 26, Line 5 | |
| MNITMPCT1 | first percentage used in the limitation of itemized deductions | 0.8 | Schedule M1SA Worksheet A for Line 26, Line 10 and Worksheet B for Line 26, Line 4 | |
| MNITMPCT2 | second percentage used in the limitation of itemized deductions | 0.03 | Schedule M1SA Worksheet A for Line 26, Line 6 | |
| MNITMPCT3 | third percentage used in the limitation of itemized deductions | 0.1 | Schedule M1SA Worksheet A for Line 26, Line 8 | |
| MNSTDLIM1 | federal AGI amount above which state standard deductions are limited | 220650.0 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet A for Line 4 | |
| MNSTDLIM2 | federal AGI amount below and above which standard deductions are limited differently | 1000000.0 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet A and B for Line 4 | |
| MNSTDLIM3 | federal AGI amount used in the limitation of standard deductions | 304970.0 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet A for Line 4, Line 2 and 4 | |
| MNSTDAMT | amount used in the limitation of standard deductions | 84320.0 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet A for Line 4, Line 2 | |
| MNSTDPCT1 | first percentage used in the limitation of standard deductions | 0.8 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet A for Line 4, Line 8 and Worksheet B for Line 4, Line 2 | |
| MNSTDPCT2 | second percentage used in the limitation of standard deductions | 0.03 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet A for Line 4, Line 3 | |
| MNSTDPCT3 | third percentage used in the limitation of standard deductions | 0.1 | Schedule MI Individual Income Tax Instructions, p. 14, Worksheet A for Line 4, Line 5 | |
| MNCHRLIM | threshold above which charitable contributions are eligible for subtraction if filer is not claiming itemized deductions | 500.0 | Schedule M1M, Worksheet for Line 11, Step 2 | |
| MNCHRPCT | percentage of qualified charitable contributions that can be subtracted if not claiming itemized deductions | 0.5 | Schedule M1M, Worksheet for Line 11, Step 4 | |
| MAXCCRED | maximum federal AGI to receive full child and dependent care credit (without reduction) | 59210.0 | Schedule M1CD Worksheet for Line 8, Step 2 | |
| CCINCPCT | percentage of federal AGI above the maximum to reduce child and dependent care credit | 0.05 | Schedule M1CD Worksheet for Line 8, Step 4 | |
| CCCAMTMX | maximum child and dependent care credit for filers with federal AGI above the maximum | 600.0 | Schedule M1CD Worksheet for Line 8, Step 5 | |
| MARJMIN | minimum joint taxable income required to claim marriage credit (need to check hard coding in the SAS program every year) | 44000.0 | Schedule M1MA Instructions, "Do I Qualify" Section | |
| MAREMIN | minimum earned income of lesser-earning spouse required to claim marriage credit | 28000.0 | Schedule M1MA Instructions, "Do I Qualify" Section | |
| MARCUT1 | maximum income of lesser-earning spouse to use the marriage credit table | 114000.0 | Schedule M1MA Instructions, Table for Line 8 | |
| MARMIN | first joint taxable income cutoff to change columns in the marriage credit table | 64000.0 | Schedule M1MA Instructions, Table for Line 8 | |
| MARINC | taxable income bracket increments for each column in the marriage credit table | 20000.0 | Schedule M1MA Instructions, Table for Line 8 | |
| MARMAX | lower bound of the last column in marriage credit table | 304000.0 | Schedule M1MA Instructions, Table for Line 8 | |
| MARMIN2 | first income cutoff to change rows in the marriage credit table | 28000.0 | Schedule M1MA Instructions, Table for Line 8 | |
| MARINC2 | income bracket increment for each row in the marriage credit table | 2000.0 | Schedule M1MA Instructions, Table for Line 8 | |
| MAXCRED | maximum marriage credit | 1710.0 | Schedule M1MA, Line 19 | |
| MARCRD10 | one-half of the standard deduction for joint filers | 13825.0 | Schedule M1MA, Line 10 | |
| NUMCOL | number of columns in the marriage credit table | 14.0 | Schedule M1MA Instructions, Table for Line 8 | |
| MNCAMT | array of marriage credit amounts from marriage credit table | 19 19 19 18 0 0 0 0 0 0 0 0 0 0 48 48 48 48 0 0 0 0 0 0 0 0 0 0 77 77 77 77 0 0 0 0 0 0 0 0 0 0 106 106 106 106 0 0 0 0 0 0 0 0 0 0 135 135 135 135 8 0 0 0 0 0 0 0 0 0 146 164 164 164 58 0 0 0 0 0 0 0 0 0 146 193 193 193 108 0 0 0 0 0 0 0 0 0 146 222 222 222 158 0 0 0 0 0 0 0 0 0 130 235 235 235 192 0 0 0 0 0 0 0 0 0 101 235 235 235 213 3 0 0 0 0 0 0 0 0 72 235 235 235 234 24 0 0 0 0 0 0 0 0 43 235 235 235 235 45 0 0 0 0 0 0 0 0 14 235 235 235 235 66 0 0 0 0 0 0 0 0 0 235 235 235 235 87 0 0 0 0 0 0 0 0 0 235 235 235 235 108 0 0 0 0 0 0 0 0 0 217 235 235 235 129 0 0 0 0 0 0 0 0 0 188 235 235 235 150 0 0 0 0 0 0 0 0 0 159 235 235 235 171 0 0 0 0 0 0 0 0 0 130 235 235 235 192 0 0 0 0 0 0 0 0 0 101 235 235 235 213 3 0 0 0 0 0 0 0 0 72 235 235 235 234 24 18 18 18 0 0 0 0 0 43 235 235 235 235 45 39 39 39 0 0 0 0 0 14 235 235 235 235 66 60 60 60 0 0 0 0 0 0 235 235 235 235 87 81 81 81 0 0 0 0 0 0 235 235 235 235 108 102 102 102 0 0 0 0 0 0 217 235 235 235 129 123 123 123 13 0 0 0 0 0 188 235 235 235 150 144 144 144 74 0 0 0 0 0 159 235 235 235 171 165 165 165 135 0 0 0 0 0 130 235 235 235 192 186 186 186 186 0 0 0 0 0 101 235 235 235 213 207 207 207 207 0 0 0 0 0 72 235 235 235 234 228 228 228 228 0 0 0 0 0 43 235 235 235 235 249 249 249 249 0 0 0 0 0 14 235 235 235 235 270 270 270 270 40 0 0 0 0 0 235 235 235 235 291 291 291 291 101 0 0 0 0 0 235 235 235 235 312 312 312 312 162 0 0 0 0 0 217 235 235 235 333 333 333 333 223 0 0 0 0 0 188 235 235 235 354 354 354 354 284 0 0 0 0 0 159 235 235 235 375 375 375 375 345 0 0 0 0 0 130 235 235 235 396 396 396 396 396 6 0 0 0 0 101 235 235 235 417 417 417 417 417 67 0 0 0 0 72 235 235 235 438 438 438 438 438 128 0 0 0 0 43 235 235 235 438 459 459 459 459 189 0 0 0 0 9 230 230 230 434 475 475 475 475 246 26 | Schedule M1MA Instructions, Table for Line 8 | |
| CUTMN1 | income tax brackets for single filers | 0 30070 98760 183340 10000000 | Individual Income Tax Instructions, p. 32, Tax Rate Schedules | |
| CUTMN2 | income tax brackets for joint filers | 0 43950 174610 304970 10000000 | Individual Income Tax Instructions, p. 32, Tax Rate Schedules | |
| CUTMN3 | income tax brackets for head of household filers | 0 37010 148730 243720 10000000 | Individual Income Tax Instructions, p. 32, Tax Rate Schedules | |
| TRATMN | income tax rates | 0.0 0.0535 0.0680 0.0785 0.0985 | Individual Income Tax Instructions, p. 32, Tax Rate Schedules | |
| MNWFCTHRES | earned income threshold for credit amount for the child and working family credit | 8750.0 | Schedule M1CWFC, Line 3 | |
| MNWFCPCT | percentage of earned income allowed for the child and working family credit | 0.04 | Schedule M1CWFC, Line 4 | |
| MNWFC1KID | maximum credit for qualifying older children for one qualifying older child for the child and working family credit | 925.0 | Schedule M1CWFC, Line 5 | |
| MNWFC2KID | maximum credit for qualifying older children for two qualifying older children for the child and working family credit | 2100.0 | Schedule M1CWFC, Line 5 | |
| MNWFC3KID | maximum credit for qualifying older children for three qualifying older children for the child and working family credit | 2500.0 | Schedule M1CWFC, Line 5 | |
| MNWFCAMT | maximum credit amount for each qualifying child for the child and working family credit | 1750.0 | Schedule M1CWFC, Line 8 | |
| MNWFCCUT1 | income (greater of federal AGI and earned income) threshold above which the child and working family credit is phased out for single and head of household filers | 29500.0 | Schedule M1CWFC, Line 11 | |
| MNWFCCUT2 | income (greater of federal AGI and earned income) threshold above which the child and working family credit is phased out for joint filers | 35000.0 | Schedule M1CWFC, Line 11 | |
| MNWFCPHASEOUT1 | phaseout percentage for filers who receive the credit for qualifying older children and do not receive any other child and working family credit | 0.09 | Schedule M1CWFC, Line 13 | |
| MNWFCPHASEOUT2 | phaseout percentage for filers who receive the child and working family credit (with or without the credit for qualifying older children) | 0.12 | Schedule M1CWFC, Line 13 | |
| MNRETAMT1 | maximum qualified retirement benefits subtraction for single and head of household filers | 12500.0 | Schedule M1M, Worksheet for Line 29, Line 2 | |
| MNRETAMT2 | maximum qualified retirement benefits subtraction for joint filers | 25000.0 | Schedule M1M, Worksheet for Line 29, Line 2 | |
| MNRETCUT1 | maximum federal AGI to receive full qualified retirement benefits subtraction for single and head of household filers | 78000.0 | Schedule M1M, Worksheet for Line 29, Line 5 | |
| MNRETCUT2 | maximum federal AGI to receive full qualified retirement benefits subtraction for joint filers | 100000.0 | Schedule M1M, Worksheet for Line 29, Line 5 | |
| MNRETCALC | amount used in phase out of qualified retirement benefits subtraction | 2000.0 | Schedule M1M, Worksheet for Line 29, Line 7 | |
| MNRETPCT | percentage used in phase out of qualified retirement benefits subtraction | 0.1 | Schedule M1M, Worksheet for Line 29, Line 8 | |
| Mississippi State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| EXD1 | exemption amount per return for single filers | 6000.0 | Income Tax Instructions, p. 6, Filing Status and Exemptions Chart |
| EXD2 | exemption amount per return for joint filers | 12000.0 | Income Tax Instructions, p. 6, Filing Status and Exemptions Chart |
| EXD4 | exemption amount per return for head of household filers | 8000.0 | Income Tax Instructions, p. 6, Filing Status and Exemptions Chart |
| STD1 | standard deduction amount for single filers | 2300.0 | Income Tax Instructions, p. 6, Filing Status and Exemptions Chart |
| STD2 | standard deduction amount for joint filers | 4600.0 | Income Tax Instructions, p. 6, Filing Status and Exemptions Chart |
| STD4 | standard deduction amount for head of household filers | 3400.0 | Income Tax Instructions, p. 6, Filing Status and Exemptions Chart |
| PEREXAMT | exemption amount for each dependent | 1500.0 | Income Tax Instructions, p. 7, Additional Exemptions Chart |
| XTRAAGD | additional exemption amount for head and/or spouse aged 65 and over | 1500.0 | Income Tax Instructions, p. 7, Additional Exemptions Chart |
| XTRABLND | additional exemption amount for head and/or spouse who are blind | 1500.0 | Income Tax Instructions, p. 7, Additional Exemptions Chart |
| MSMOOPPCT | percentage of federal AGI above which medical and dental expenses are deductible | 0.075 | Form 80-108, line 2b |
| MSSEDED | percentage of self-employment tax that is deductible from income | 0.5 | Income Tax Instructions, p. 14, Line 61 |
| MSCUT | income tax brackets | 0 10000 10000000 | Income Tax Instructions, p. 27, Schedule of Tax Computation |
| MSTRAT | income tax rates | 0.0 0.0 0.05 | Income Tax Instructions, p. 27, Schedule of Tax Computation |
| MSCCRATE | percentage of federal child and dependent care credit allowable as state dependent care credit | 0.25 | Income Tax Instructions, p. 20 |
| MSCCLIM | maximum federal AGI to be eligible for dependent care credit | 50000.0 | Income Tax Instructions, p. 20 |
| Missouri State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| EXPD3 | personal exemption amount for head of household filers | 1400.0 | Form 1040 Instructions, p. 8, Line 15 |
| MOSTD1 | standard deduction for single filers | 13850.0 | Income Tax Reference Guide, p. 7, Standard Deduction Table |
| MOSTD2 | standard deduction for joint filers | 27700.0 | Income Tax Reference Guide, p. 7, Standard Deduction Table |
| MOSTD4 | standard deduction for head of household filers | 20800.0 | Income Tax Reference Guide, p. 7, Standard Deduction Table |
| MOAGED1 | extra standard deduction for blind/aged for single and head of household filers (calculated by subtracting zero boxes checked from one box checked) | 1850.0 | Income Tax Reference Guide, p. 7, Standard Deduction Table |
| MOAGED2 | extra standard deduction for blind/aged for joint filers (calculated by subtracting zero boxes checked from one box checked) | 1500.0 | Income Tax Reference Guide, p. 7, Standard Deduction Table |
| MAXFEDD1 | maximum federal income tax deduction for single and head of household filers | 5000.0 | Form 1040, Line 13 |
| MAXFEDD2 | maximum federal income tax deduction for joint filers | 10000.0 | Form 1040, Line 13 |
| PUBPEN1 | income limit for public pension exemption for single and head of household filers | 85000.0 | Income Tax Reference Guide, p. 5, Pensions |
| PUBPEN2 | income limit for public pension exemption for joint filers | 100000.0 | Income Tax Reference Guide, p. 5, Pensions |
| PRIVPEN1 | income limit for private pension exemption for single and head of household filers | 25000.0 | Income Tax Reference Guide, p. 5, Pensions |
| PRIVPEN2 | income limit for private pension exemption for joint filers | 32000.0 | Income Tax Reference Guide, p. 5, Pensions |
| MAXPBPEN | maximum public pension exemption | 44683.0 | Income Tax Reference Guide, p. 5, Pensions |
| MAXPVPEN | maximum private pension exemption | 6000.0 | Income Tax Reference Guide, p. 5, Pensions |
| MOCUT | income tax brackets | 0 1207 2414 3621 4828 6035 7242 8449 10000000 | Tax Chart |
| MOTRAT | income tax rates | 0.0 0.0 0.02 0.025 0.03 0.035 0.04 0.045 0.0495 | Tax Chart |
| MOFEDCUT | state AGI brackets for federal income tax deduction | 25000 50000 100000 125000 10000000 | Form 1040, Line 12 |
| MOFEDPCT | state AGI percentages for federal income tax deduction | 0.35 0.25 0.15 0.05 0.0 | Form 1040, Line 12 |
| MOEICRATE | percentage of federal earned income tax credit allowed for working family credit | 0.1 | Form 1040 Instructions, Form MO-WFTC, Line 6 |
| MOMAXINVST | maximum investment income to be eligible for working family tax credit | 4050.0 | Form 1040 Instructions, Form MO-WFTC, Line 3 |
| Montana State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| STDED1 | maximum standard deduction for single filers | 5540.0 | Montana Form 2, p. 7, Standard Deduction Worksheet, Line 3 |
| STDED2 | maximum standard deduction for joint and head of household filers | 11080.0 | Montana Form 2, p. 7, Standard Deduction Worksheet, Line 3 |
| STDED3 | minimum standard deduction for single filers | 2460.0 | Montana Form 2, p. 7, Standard Deduction Worksheet, Line 3 |
| STDED4 | minimum standard deduction for joint and head of household filers | 4920.0 | Montana Form 2, p. 7, Standard Deduction Worksheet, Line 3 |
| PCTSTD | percentage of state AGI that sets maximum standard deduction | 0.2 | Montana Form 2, p. 7, Standard Deduction Worksheet, Line 3 |
| MAXPEND | maximum pension exclusion amount per recipient | 5060.0 | Montana Form 2, p. 6, Partial Pension and Annuity Income Exemption Worksheet, Line 1a and 1b |
| MXPNAGI1 | maximum federal AGI for pension exclusion if only head or spouse has a pension | 44670.0 | Montana Form 2, p. 6, Partial Pension and Annuity Income Exemption Worksheet (calculated) |
| MXPNAGI2 | maximum federal AGI for pension exclusion if both head and spouse have pensions | 47200.0 | Montana Form 2, p. 6, Partial Pension and Annuity Income Exemption Worksheet (calculated) |
| MXPNAGI3 | maximum federal AGI for full pension exclusion | 42140.0 | Montana Form 2, p. 6, Partial Pension and Annuity Income Exemption Worksheet, Line 5 |
| MAXDISPY | maximum yearly disability income exclusion amount (weekly amount multiplied by 52 weeks) | 5200.0 | Montana 2 Booklet, p. 27, Montana Subtractions Schedule, Line 32 |
| DISAGICT | income amount to start disability exclusion amount reduction | 15000.0 | Montana 2 Booklet, p. 27, Montana Subtractions Schedule, Line 32 |
| MXINTEX1 | maximum interest exclusion for single and head of household filers | 800.0 | Montana 2 Booklet, p. 21, Montana Subtractions Schedule, Line 3 |
| MXINTEX2 | maximum interest exclusion for joint filers | 1600.0 | Montana 2 Booklet, p. 21, Montana Subtractions Schedule, Line 3 |
| MTEXEAMT | deduction amount per exemption | 2960.0 | Montana 2 Booklet, p. 11, Line 16 |
| MTMAXFTAX1 | maximum federal income tax allowed as itemized deduction for single and head of household filers | 5000.0 | Montana Form 2 Booklet, p. 30, Itemized Deduction Schedule - Taxes, Line 4 |
| MTMAXFTAX2 | maximum federal income tax allowed as itemized deduction for joint filers | 10000.0 | Montana Form 2 Booklet, p. 30, Itemized Deduction Schedule - Taxes, Line 4 |
| MAXCAGI1 | maximum state AGI to qualify for the child and dependent care expense credit for filers with one child | 22800.0 | Montana 2 Booklet, p. 31, Itemized Deductions Schedule, Line 14 |
| MAXCAGI2 | maximum state AGI to qualify for the child and dependent care expense credit for filers with two children | 25200.0 | Montana 2 Booklet, p. 31, Itemized Deductions Schedule, Line 14 |
| MAXCAGI3 | maximum state AGI to qualify for the child and dependent care expense credit for filers with three children or more | 27600.0 | Montana 2 Booklet, p. 31, Itemized Deductions Schedule, Line 14 |
| CCLIM1 | maximum child and dependent care expense deduction for filers with one child | 2400.0 | Form 2441-M, Line 2 |
| CCLIM2 | maximum child and dependent care expense deduction for filers with two children | 3600.0 | Form 2441-M, Line 2 |
| CCLIM3 | maximum child and dependent care expense deduction for filers with three children or more | 4800.0 | Form 2441-M, Line 2 |
| MAXCCAGI | state AGI above which the child and dependent care expense deduction is reduced | 18000.0 | Form 2441-M, Line 4 |
| CCRATE | percentage used in child and dependent care expense deduction reduction | 0.5 | Form 2441-M, Line 6 |
| EICRATE | percentage allowed of federal earned income tax credit for state earned income tax credit | 0.03 | Montana 2 Booklet, p. 12, Line 23b |
| MTTCUT | income tax brackets | 0 3600 6300 9700 13000 16800 21600 10000000 | Income Tax Rates, Rate Table |
| MTTRAT | income tax rates | 0.0 0.01 0.02 0.03 0.04 0.05 0.06 0.0675 | Income Tax Rates, Rate Table |
| Nebraska State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| NESTD1 | standard deduction amount for single filers | 7900.0 | Individual Income Tax Booklet, p. 9, Line 6 |
| NESTD2 | standard deduction amount for joint filers | 15800.0 | Individual Income Tax Booklet, p. 9, Line 6 |
| NESTD4 | standard deduction amount for head of household filers | 11600.0 | Individual Income Tax Booklet, p. 9, Line 6 |
| NEAGDED1 | extra standard deduction amount for blind or aged for single and head of household filers (calculated by subtracting zero boxes checked from one box checked) | 1850.0 | Individual Income Tax Booklet, p. 9, Line 6 |
| NEAGDED2 | extra standard deduction amount for blind or aged for joint filers (calculated by subtracting zero boxes checked from one box checked) | 1500.0 | Individual Income Tax Booklet, p. 9, Line 6 |
| NESSCUT1 | maximum federal AGI for Social Security income deduction for single and head of household filers | 49310.0 | Individual Income Tax Booklet, p. 19, Schedule I Instructions, Part B Line 28 |
| NESSCUT2 | maximum federal AGI for Social Security income deduction for joint filers | 66510.0 | Individual Income Tax Booklet, p. 19, Schedule I Instructions, Part B Line 28 |
| NESSPCT | Social Security income reduction percentage if over federal AGI limit | 0.6 | Individual Income Tax Booklet, p. 19, Schedule I Line 28 |
| PEXAMT | personal exemption credit amount per exemption for all resident filers | 157.0 | Individual Income Tax Booklet, p. 10, Line 18 |
| MAXCCAGI | minimum federal AGI to claim nonrefundable child and dependent care credit | 29000.0 | Individual Income Tax Booklet, p. 10, Line 23 |
| CCRATE | percentage of federal child and dependent care credit allowable for nonrefundable child and dependent care credit | 0.25 | Individual Income Tax Booklet, p. 10, Line 23 |
| CCCUT1 | first federal AGI threshold in child and dependent care expense credit schedule | 22000.0 | Form 2441N, Line 9 |
| CCCSTEP | federal AGI increments for child and dependent care expense credit | 1000.0 | Form 2441N, Line 9 |
| EICRATE | percentage of federal earned income tax credit allowable for state earned income tax credit | 0.1 | Individual Income Tax Booklet, p. 12, Line 35 |
| NECCPCT | percentages for child and dependent care expense credit from credit schedule | 0.90 0.80 0.70 0.60 0.50 0.40 0.30 | Form 2441N, Line 9 |
| NETCUT1 | income tax brackets for single filers | 0 3700 22170 35730 10000000 | Tax Calculation Schedule for Individual Income Tax |
| NETCUT2 | income tax brackets for joint filers | 0 7390 44350 71460 10000000 | Tax Calculation Schedule for Individual Income Tax |
| NETCUT3 | income tax brackets for head of household filers | 0 6900 35480 52980 10000000 | Tax Calculation Schedule for Individual Income Tax |
| NETRAT | income tax rates for all filers | 0.0 0.0246 0.0351 0.0501 0.0664 | Tax Calculation Schedule for Individual Income Tax |
| NEMILMAX | maximum military retirement income exclusion | 10000000.0 | Individual Income Tax Booklet, p. 19, Line 29 (military pensions are fully deductible) |
| New Hampshire State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| PEAMT | personal exemption amount per exemption (for head and/or spouse blind and head and/or spouse age 65 or older or disabled) | 1200.0 | Form DP-10, p. 3, Step 3 Line 8 |
| GENEX1 | income exemption amount for single and head of household filers | 2400.0 | Form DP-10, p. 3, Step 3 Line 6 |
| GENEX2 | income exemption amount for joint filers | 4800.0 | Form DP-10, p. 3, Step 3 Line 6 |
| NHTAXRAT | interest and dividend tax rate for all filers | 0.04 | Form DP-10, p. 4, Step 4 Line 10 |
| New Jersey State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| PENEX1 | maximum pension/retirement exclusion for single or head of household filers (with total income below PENCUT1) | 75000.0 | NJ-1040 Resident Booklet Instructions, p. 20, Line 28A |
| PENEX2 | maximum pension/retirement exclusion for joint filers (with total income below PENCUT1) | 100000.0 | NJ-1040 Resident Booklet Instructions, p. 20, Line 28A |
| PENCUT1 | first total income threshold for pension/retirement exclusion eligibility | 100000.0 | NJ-1040 Resident Booklet Instructions, p. 20, Line 28A |
| PENCUT2 | second total income threshold for pension/retirement exclusion eligibility | 125000.0 | NJ-1040 Resident Booklet Instructions, p. 20, Line 28A |
| PENCUT3 | maximum total income threshold for pension/retirement exclusion eligibility | 150000.0 | NJ-1040 Resident Booklet Instructions, p. 20, Line 28A |
| PENPCT11 | pension exclusion percentage for single and head of household filers at second total income threshold | 0.375 | NJ-1040 Resident Booklet Instructions, p. 20, Line 28A |
| PENPCT12 | pension exclusion percentage for single and head of household filers at maximum total income threshold | 0.1875 | NJ-1040 Resident Booklet Instructions, p. 20, Line 28A |
| PENPCT21 | pension exclusion percentage for joint filers at second total income threshold | 0.5 | NJ-1040 Resident Booklet Instructions, p. 20, Line 28A |
| PENPCT22 | pension exclusion percentage for joint filers at maximum total income threshold | 0.25 | NJ-1040 Resident Booklet Instructions, p. 20, Line 28A |
| RETXCUT | maximum wage, self-employment, and investment income to claim other retirement income exclusion for filers 62 and older | 3000.0 | NJ-1040 Resident Booklet Instructions, p. 21, Worksheet D, Line 8 |
| PEREX1 | personal exemption amount for regular exemptions | 1000.0 | Form NJ-1040, Line 6 |
| PEREX2 | personal exemption amount for dependent exemptions | 1500.0 | Form NJ-1040, Lines 10 - 11 |
| NJVETEX | personal exemption amount for veterans | 6000.0 | Form NJ-1040, Line 9 |
| NJMOOPRAT | medical expense deduction allowed above this percentage of gross income | 0.02 | NJ-1040 Resident Booklet Instructions, p. 23, Line 31 |
| EICPCT | percentage of federal earned income tax credit allowable for state earned income tax credit | 0.4 | NJ-1040 Resident Booklet Instructions, p. 42, Line 58 |
| MAXAGIE | maximum income for earned income tax credit | 10000000.0 | NJ-1040 Resident Booklet Instructions, p. 42, Line 58 (placeholder as of tax year 2023) |
| NJCCLIM | maximum taxable income for child and dependent care credit | 150000.0 | NJ-1040 Resident Booklet Instructions, p. 43, Worksheet J, Line 3 |
| NJCCCUT | taxable income brackets for the child and dependent care credit | 30000 60000 90000 120000 150000 10000000 | NJ-1040 Resident Booklet Instructions, p. 43, Worksheet J, Line 3 |
| NJCCRAT | rates for the child and dependent care credit | 0.5 0.4 0.3 0.2 0.1 0 | NJ-1040 Resident Booklet Instructions, p. 43, Worksheet J, Line 3 |
| NJTCUT1 | income tax brackets for single filers | 0 20000 35000 40000 75000 500000 1000000 10000000 | NJ-1040 Resident Booklet Instructions, p. 63, Tax Rate Schedules |
| NJTCUT2 | income tax brackets for joint and head of household filers | 0 20000 50000 70000 80000 150000 500000 1000000 10000000 | NJ-1040 Resident Booklet Instructions, p. 63, Tax Rate Schedules |
| NJTRAT1 | income tax rates for single filers | 0.0 0.014 0.0175 0.035 0.05525 0.0637 0.0897 0.1075 | NJ-1040 Resident Booklet Instructions, p. 63, Tax Rate Schedules |
| NJTRAT2 | income tax rates for joint and head of household filers | 0.0 0.014 0.0175 0.0245 0.035 0.05525 0.0637 0.0897 0.1075 | NJ-1040 Resident Booklet Instructions, p. 63, Tax Rate Schedules |
| NJCTCCUT | taxable income thresholds for the calculation of the child tax credit | 30000 40000 50000 60000 80000 10000000 | NJ-1040 Resident Booklet Instructions, p. 44, Line 65 |
| NJCTCAMT | credit amount per dependent age 5 and under for the child tax credit | 1000 800 600 400 200 0 | NJ-1040 Resident Booklet Instructions, p. 44, Line 65 |
| NJCTCLIM | maximum taxable income to be eligible for the child tax credit | 80000.0 | NJ-1040 Resident Booklet Instructions, p. 44, Line 65 |
| New Mexico Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| LMEXCUT1 | federal AGI cutoff for low- and middle-income tax exemption eligibility for single filers | 36667.0 | PIT-1 Instructions, p. 25, Low and Middle Income Tax Exemption Worksheet |
| LMEXCUT2 | federal AGI cutoff for low- and middle-income tax exemption eligibility for joint or head of household filers | 55000.0 | PIT-1 Instructions, p. 25, Low and Middle Income Tax Exemption Worksheet |
| LMEXDED1 | maximum federal AGI to receive full low- and middle-income tax exemption for single filers | 20000.0 | PIT-1 Instructions, p. 25, Low and Middle Income Tax Exemption Worksheet Line 2 |
| LMEXDED2 | maximum federal AGI to receive full low- and middle-income tax exemption for joint or head of household filers | 30000.0 | PIT-1 Instructions, p. 25, Low and Middle Income Tax Exemption Worksheet Line 2 |
| LMEXRAT1 | percentage used to calculate low- and middle-income tax exemption reduction for single filers | 0.15 | PIT-1 Instructions, p. 25, Low and Middle Income Tax Exemption Worksheet Line 4 |
| LMEXRAT2 | percentage used to calculate low- and middle-income tax exemption reduction for joint or head of household filers | 0.1 | PIT-1 Instructions, p. 25, Low and Middle Income Tax Exemption Worksheet Line 4 |
| LMEXSUB | maximum low- and middle-income tax exemption for each exemption | 2500.0 | PIT-1 Instructions, p. 25, Low and Middle Income Tax Exemption Worksheet Line 6 |
| OV65MAX1 | maximum federal AGI for exemption for filers age 65 and older or blind for single filers | 28500.0 | PIT-ADJ Instructions, p. 5, Table 1 |
| OV65MAX2 | maximum federal AGI for exemption for filers age 65 and older or blind for joint or head of household filers | 51000.0 | PIT-ADJ Instructions, p. 5, Table 1 |
| OV65CUT1 | federal AGI cutoffs for exemption for filers age 65 and older or blind for single filers | 18000 19500 21000 22500 24000 25500 27000 28500 | PIT-ADJ Instructions, p. 5, Table 1 |
| OV65CUT2 | federal AGI cutoffs for exemption for filers age 65 and older or blind for joint or head of household filers | 30000 33000 36000 39000 42000 45000 48000 51000 | PIT-ADJ Instructions, p. 5, Table 1 |
| OV65AMT | exemption amount for filers age 65 and older or blind | 8000 7000 6000 5000 4000 3000 2000 1000 | PIT-ADJ Instructions, p. 5, Table 1 |
| DEPDEDAMT | deduction for certain dependents | 4000.0 | PIT-1 Instructions, p. 24, Line 13 |
| NMCAPGLIM | maximum net capital gains allowed for deduction | 1000.0 | PIT-ADJ Instructions, p. 6, Line 16 |
| NMCAPGPCT | percentage of net capital gains allowed for deduction | 0.4 | PIT-ADJ Instructions, p. 6, Line 16 |
| MEDEXCUT | minimum amount of unreimbursed medical care expenses to qualify for the additional exemption and tax credit for filers age 65 and older | 28000.0 | PIT-1 Instructions, p. 27, Additional Exemption and Tax Credit |
| MEDEXAMT | medical care expense exemption for filers age 65 and older | 3000.0 | PIT-1 Instructions, p. 27, Additional Exemption and Tax Credit |
| MEDCRAMT | credit for medical care expenses for filers age 65 and older | 2800.0 | PIT-1 Instructions, p. 27, Additional Exemption and Tax Credit |
| MOOPDEDCUT1 | federal AGI cutoffs for the medical care expense deduction for single filers | 15000 35000 10000000 | PIT-1 Instructions, p. 27, Line 16 Worksheet for Calculating Medical Care Expense Deduction, Medical Care Expenses |
| MOOPDEDCUT2 | federal AGI cutoffs for the medical care expense deduction for joint filers | 30000 70000 10000000 | PIT-1 Instructions, p. 27, Line 16 Worksheet for Calculating Medical Care Expense Deduction, Medical Care Expenses |
| MOOPDEDCUT4 | federal AGI cutoffs for medical care expense deduction for head of household filers | 20000 50000 10000000 | PIT-1 Instructions, p. 27, Line 16 Worksheet for Calculating Medical Care Expense Deduction, Medical Care Expenses |
| MOOPDEDRAT | percentage of medical care expenses that are deductible for all filers | 0.25 0.15 0.10 | PIT-1 Instructions, p. 27, Line 16 Worksheet for Calculating Medical Care Expense Deduction, Medical Care Expenses |
| MAXLOW | maximum modified gross income allowed to claim low income comprehensive tax rebate | 36000.0 | PIT-RC Instructions, p. 5, Section 2 Line 14 |
| NMLOWCUT | modified gross income cutoffs to determine low income comprehensive tax rebate | 1000 1500 2500 7500 8000 9000 10000 11500 13000 14500 16500 18000 19500 21000 23000 24500 26000 27500 29500 31000 32500 34000 36000 | PIT-RC Instructions, p. 5, Section 2 Table 1 |
| LOWREB | low income comprehensive tax rebate by number of exemptions and modified gross income cutoffs | 211 281 352 422 492 563 238 341 438 546 617 730 238 341 438 546 617 763 238 341 438 546 617 790 222 335 422 536 622 790 200 308 406 519 622 757 184 271 368 460 552 720 157 227 298 390 481 649 141 200 254 319 395 519 124 184 238 298 341 422 114 168 200 254 308 362 108 141 179 227 271 325 97 124 157 195 238 281 87 114 151 179 200 249 87 114 151 179 200 249 81 108 130 157 184 211 70 97 124 151 168 195 60 87 114 141 151 184 54 81 108 124 141 168 43 60 87 108 124 141 38 54 70 87 108 114 27 43 54 70 87 97 16 38 43 60 70 81 | PIT-RC Instructions, p. 5, Section 2 Table 1 |
| MAXCCINC | maximum modified gross income allowed to claim child day care credit | 30160.0 | PIT-RC Instructions, p. 7, Section 5 |
| CCRATE | percentage of day care expenses claimable as the child day care credit | 0.4 | PIT-RC Instructions, p. 12, Section 5 Child Day Care Credit Worksheet Column F |
| MAXCCPER | maximum child day care credit for each child | 480.0 | PIT-RC Instructions, p. 12, Section 5 Child Day Care Credit Worksheet Column G |
| MAXSTCCC | maximum child day care credit | 1200.0 | PIT-RC Instructions, p. 12, Section 5 Child Day Care Credit Worksheet |
| NMEITPER | percentage of federal earned income tax credit allowed as a state earned income tax credit | 0.25 | PIT-1 Instructions, p. 31, Line 25 and 25A |
| NMCUT1 | income tax brackets for single filers | 0 5500 11000 16000 210000 10000000 | Personal Income Tax Rates from website (https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/personal-income-tax-rates/) |
| NMCUT2 | income tax brackets for head of household and joint filers | 0 8000 16000 24000 315000 10000000 | Personal Income Tax Rates from website (https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/personal-income-tax-rates/) |
| NMTRAT | income tax rates | 0.0 0.017 0.032 0.047 0.049 0.059 | Personal Income Tax Rates from website (https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/personal-income-tax-rates/) |
| NMREB1AMT1 | first tax refund for single filers | 500.0 | NM State Tax Website (https://www.tax.newmexico.gov/rebates/) |
| NMREB1AMT2 | first tax refund for joint and head of household filers | 1000.0 | NM State Tax Website (https://www.tax.newmexico.gov/rebates/) |
| NMCTCCUT | federal AGI thresholds for the child income tax credit | 25000 50000 75000 1000000 2000000 3500000 10000000 | PIT-RC Instructions, p. 11, Table 4 (2023 Child Income Tax Credit Income Table) |
| NMCTCAMT | child income tax credit for each qualifying child by federal AGI | 600 400 200 100 75 50 25 | PIT-RC Instructions, p. 11, Table 4 (2023 Child Income Tax Credit Income Table) |
| New York State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| MAXPENEX | maximum combined pension and disability income exclusion | 20000.0 | Form IT-201 Instructions, p. 12-13, Line 29 |
| MAXPENT | maximum pension income exclusion | 20000.0 | Form IT-201 Instructions, p. 12, Line 29 |
| MAXDISPY | maximum yearly disability income exclusion (weekly amount multiplied by 52 weeks) | 5200.0 | Form IT-221 Instructions, Line 4 Limit on exclusion |
| DISAGICT | federal AGI at which disability income exclusion reduction begins | 15000.0 | Form IT-221 Instructions, Line 4 Limit on exclusion |
| STDED1 | standard deduction for single filers | 8000.0 | Form IT-201 Instructions, p. 14-15, Line 34 |
| STDED2 | standard deduction for joint filers | 16050.0 | Form IT-201 Instructions, p. 14-15, Line 34 |
| STDED4 | standard deduction for head of household filers | 11200.0 | Form IT-201 Instructions, p. 14-15, Line 34 |
| NYMOOPPCT | medical expense deduction allowed above this percentage of federal AGI | 0.1 | Form IT-196, Line 3 |
| NYITMLIM | federal AGI above which state itemized deductions are limited | 187900.0 | Form IT-196, Line 39 |
| NYITMLIM1 | federal AGI above which state itemized deductions are limited for single filers | 313200.0 | Form IT-196 Instructions, p. 26,Total Itemized Deductions Worksheet Line 6 |
| NYITMLIM2 | federal AGI above which state itemized deductions are limited for joint filers | 375850.0 | Form IT-196 Instructions, p. 26,Total Itemized Deductions Worksheet, Line 6 |
| NYITMLIM4 | federal AGI above which state itemized deductions are limited for head of household filers | 344500.0 | Form IT-196 Instructions, p. 26,Total Itemized Deductions Worksheet, Line 6 |
| NYITMPCT1 | first percentage used in the limitation of itemized deductions | 0.8 | Form IT-196 Instructions, p. 26,Total Itemized Deductions Worksheet, Line 4 |
| NYITMPCT2 | second percentage used in the limitation of itemized deductions | 0.03 | Form IT-196 Instructions, p. 26,Total Itemized Deductions Worksheet, Line 8 |
| TOPAGI | maximum state AGI to use state tax table to determine tax liability | 107650.0 | Form IT-201 Instructions, p. 15, Line 39 |
| MAXL5 | addition to TOPAGI to generate the maximum allowable state AGI | 50000.0 | Form IT-201 Instructions, p. 46, Tax Computation - New York AGI of more than $107,650 |
| EMPNUM | amount for each qualifying child to determine the empire state child credit | 100.0 | Form IT-213, Line 13 |
| EMPCUT1 | federal AGI cutoff for single and head of household filers for the empire state child credit | 75000.0 | Form IT-213, Line 3 |
| EMPCUT2 | federal AGI cutoff for joint filers for the empire state child credit | 110000.0 | Form IT-213, Line 3 |
| EMPL13 | percentage to determine the empire state child credit | 0.33 | Form IT-213, Line 9 |
| EMPWSAL1 | amount for each child who qualifies for the federal child tax credit to calculate the empire state child credit | 1000.0 | Form IT-213 Instructions, Worksheet A, Line 1 |
| EMPWSAL5 | percentage used in the calculation of the empire state child credit (percentage used on the federal AGI above cutoff) | 0.05 | Form IT-213 Instructions, Worksheet A, Line 7 |
| EMPWSCL5 | amount used in the calculation of the empire state child credit (threshold used for earned income) | 3000.0 | Form IT-213 Instructions, Worksheet B, Line 5 |
| EMPWSCL6 | percentage used in the calculation of the empire state child credit (percentage used on earned income above the threshold in EMPWSCL5) | 0.15 | Form IT-213 Instructions, Worksheet B, Line 6 |
| CCCPCT1 | percentage applied to federal child care credit if state AGI is below CCCMIN for the state child and dependent care credit | 1.1 | Form IT-216 Instructions, p. 7, Limitation Table |
| CCCPCT2 | percentage applied to federal child care credit if state AGI is above CCCMAX2 for the state child and dependent care credit | 0.2 | Form IT-216 Instructions, p. 7, Limitation Table |
| CCCPCT3 | percentage applied to federal child care credit if state AGI is above CCCMAX1 and below CCCMAX2 for the state child and dependent care credit | 0.6 | Form IT-216 Instructions, p. 7, Limitation Table |
| CCCMIN | minimum state AGI to use percentage table lookup for the state child and dependent care credit | 25000.0 | Form IT-216 Instructions, p. 7, Limitation Table |
| MIDBRKL | minimum state AGI to claim 100 percent of the federal credit as a state child and dependent care credit | 40000.0 | Form IT-216 Instructions, p. 7, Limitation Table |
| MIDBRKU | maximum income to claim 100 percent of the federal credit as a state child and dependent care credit | 50000.0 | Form IT-216 Instructions, p. 7, Limitation Table |
| CCCMAX1 | maximum state AGI to use income increment (CCCINCR) for the state child and dependent care credit | 65000.0 | Form IT-216 Instructions, p. 8, Limitation Table |
| CCCMAX2 | maximum state AGI to use percentage table lookup for the state child and dependent care credit | 150000.0 | Form IT-216 Instructions, p. 8, Limitation Table |
| CCCINCR | state AGI increment to change percentage of federal child care credit claimed for the state child and dependent care credit | 200.0 | Form IT-216 Instructions, p. 8, Limitation Table |
| MAXHH1 | maximum federal AGI to claim the state household income credit for single filers | 28000.0 | Form IT-201 Instructions, p. 15, Line 40 |
| MAXHH2 | maximum federal AGI to claim the state household credit for head of household and joint filers | 32000.0 | Form IT-201 Instructions, p. 16, Line 40 |
| MAXNYCUT | maximum federal AGI to claim the NYC household credit for head of household and joint filers | 22500.0 | Form IT-201 Instructions, p. 18, Line 48 |
| MAXNYC1 | first federal AGI cutoff to determine the NYC household credit for single filers | 10000.0 | Form IT-201 Instructions, p. 18, Line 48 |
| MAXNYC2 | second federal AGI cutoff to determine the NYC household credit for single filers | 12500.0 | Form IT-201 Instructions, p. 18, Line 48 |
| NYCHHCR1 | first credit amount for the NYC household credit for single filers | 15.0 | Form IT-201 Instructions, p. 18, Line 48 |
| NYCHHCR2 | second credit amount for the NYC household credit for single filers | 10.0 | Form IT-201 Instructions, p. 18, Line 48 |
| PERSEXM | exemption for dependents | 1000.0 | Form IT-201 Instructions, p. 15, Line 36 |
| EICRATE | percentage of the federal earned income tax credit allowable as a state earned income tax credit | 0.3 | Form IT-215, Line 11 |
| SCHCRE11 | NYC school tax credit for single filers with federal AGI over $250,000 | 0.0 | Form IT-201 Instructions, p. 27, Line 69 Table 1 |
| SCHCRE12 | NYC school tax credit for head of household and joint filers with federal AGI over $250,000 | 0.0 | Form IT-201 Instructions, p. 27, Line 69 Table 1 |
| SCHCRE21 | NYC school tax credit for single filers and head of household filers with federal AGI less than $250,000 | 63.0 | Form IT-201 Instructions, p. 27, Line 69 Table 1 |
| SCHCRE22 | NYC school tax credit for joint filers with federal AGI less than $250,000 | 125.0 | Form IT-201 Instructions, p. 27, Line 69 Table 1 |
| NYCUT11 | income tax brackets for single filers | 0 8500 11700 13900 80650 215400 1077550 5000000 25000000 100000000 | Form IT-201 Instructions, p. 45, State Tax Rate Schedule |
| NYCUT12 | income tax brackets for joint filers | 0 17150 23600 27900 161550 323200 2155350 5000000 25000000 100000000 | Form IT-201 Instructions, p. 45, State Tax Rate Schedule |
| NYCUT13 | income tax brackets for head of household filers | 0 12800 17650 20900 107650 269300 1616450 5000000 25000000 100000000 | Form IT-201 Instructions, p. 46, State Tax Rate Schedule |
| NYTRAT | income tax rates | 0 0.04 0.045 0.0525 0.055 0.06 0.0685 0.0965 0.103 0.109 | Form IT-201 Instructions, p. 45-46, State Tax Rate Schedule |
| NYCCUT11 | NYC income tax brackets for single filers | 0 12000 25000 50000 10000000 | Form IT-201 Instructions, p. 52, NYC Tax Rate Schedule |
| NYCCUT12 | NYC income tax brackets for joint filers | 0 21600 45000 90000 10000000 | Form IT-201 Instructions, p. 52, NYC Tax Rate Schedule |
| NYCCUT13 | NYC income tax brackets for head of household filers | 0 14400 30000 60000 10000000 | Form IT-201 Instructions, p. 52, NYC Tax Rate Schedule |
| NYCTRAT | NYC income tax rates | 0 0.03078 0.03762 0.03819 0.03876 | Form IT-201 Instructions, p. 52, NYC Tax Rate Schedule |
| NYCUTH1 | federal AGI cutoffs to determine the household credit for single filers | 5000 6000 7000 20000 25000 28000 | Form IT-201 Instructions, p. 15, Line 40 |
| NYCUTH2 | federal AGI cutoffs to determine the household credit for head of household and joint filers | 5000 6000 7000 20000 22000 25000 28000 32000 | Form IT-201 Instructions, p. 16, Line 40 |
| NYHCRED1 | household credit by federal AGI for single filers | 75 60 50 45 40 20 | Form IT-201 Instructions, p. 15, Line 40 |
| NYHCRED2 | household credit by federal AGI for head of household and joint filers with one dependent | 90 75 65 60 60 50 40 20 | Form IT-201 Instructions, p. 16, Line 40 |
| NYHCR2IN | increments to increase household credit by federal AGI for head of household or joint filers for each additional dependent | 15 15 15 15 10 10 5 5 | Form IT-201 Instructions, p. 16, Line 40 |
| NYCCC | percentage of federal child care credit claimed as a state child and dependent care credit by state AGI | 1.100 1.099 1.098 1.097 1.095 1.094 1.093 1.091 1.090 1.089 1.087 1.086 1.085 1.083 1.082 1.081 1.079 1.078 1.077 1.075 1.074 1.073 1.071 1.070 1.069 1.067 1.066 1.065 1.063 1.062 1.061 1.059 1.058 1.057 1.055 1.054 1.053 1.051 1.050 1.049 1.047 1.046 1.045 1.043 1.042 1.041 1.039 1.038 1.037 1.035 1.034 1.033 1.031 1.030 1.029 1.027 1.026 1.025 1.023 1.022 1.021 1.019 1.018 1.017 1.015 1.014 1.013 1.011 1.010 1.009 1.007 1.006 1.005 1.003 1.002 1.001 1.00 1.162 1.150 1.137 1.125 1.112 1.099 1.088 1.075 1.062 1.050 1.037 1.025 1.013 1.000 0.987 0.975 0.963 0.950 0.938 0.925 0.912 0.901 0.888 0.875 0.863 0.927 0.913 0.900 0.886 0.872 0.859 0.845 0.831 0.819 0.805 0.791 0.778 0.764 0.750 0.737 0.723 0.709 0.696 0.682 0.668 0.656 0.642 0.628 0.615 0.601 1.070 1.047 1.022 0.996 0.973 0.947 0.922 0.899 0.873 0.848 0.824 0.799 0.773 0.750 0.724 0.699 0.676 0.650 0.625 0.601 0.576 0.550 0.527 0.502 0.476 0.600 0.200 | Form IT-216 Instructions, p. 7, Limitation Table |
| NYCITYCCC | federal AGI cutoffs for the NYC child and dependent care credit | 25000 25200 25400 25600 25800 26000 26200 26400 26600 26800 27000 27200 27400 27600 27800 28000 28200 28400 28600 28800 29000 29200 29400 29600 29800 30000 10000000 | Form IT-216 Instructions, p. 8, NYC child and dependent care credit limitation table (Not currently used in code) |
| NYCITYCCCRAT | percentage of the state child and dependent care credit claimable as a NYC child and dependent care credit by federal AGI | 0.750 0.735 0.705 0.675 0.645 0.615 0.585 0.555 0.525 0.495 0.465 0.435 0.405 0.375 0.345 0.315 0.285 0.255 0.225 0.195 0.165 0.135 0.105 0.075 0.045 0.015 0 | Form IT-216 Instructions, p. 8, NYC child and dependent care credit limitation table (Not currently used in code) |
| NYCCUTH2 | federal AGI cutoffs to determine NYC household credit for head of household and joint filers | 15000 17500 20000 22500 | Form IT-201 Instructions, p. 18, Line 48 |
| NYCCRED2 | NYC household credit by federal AGI for head of household and joint filers with one dependent | 30 25 15 10 | Form IT-201 Instructions, p. 18, Line 48 |
| NYCHCR2IN | increment to increase NYC household credit by federal AGI for head of household and joint filers for each additional dependent | 30 25 15 10 | Form IT-201 Instructions, p. 18, Line 48 |
| FEDCCCRED | maximum qualified expenses by the number of qualifying dependents for the state child and dependent care credit | 3000 6000 7500 8500 9000 | Form IT-216, Line 5 |
| FEDCCCUT | federal AGI cutoffs to determine percentage for the state child and dependent care credit | 15000 17000 19000 21000 23000 25000 27000 29000 31000 33000 35000 37000 39000 41000 43000 10000000 | Form 216 Instructions, Line 10 |
| FEDCCPCT | percentage by federal AGI for the state child and dependent care credit | 0.35 0.34 0.33 0.32 0.31 0.30 0.29 0.28 0.27 0.26 0.25 0.24 0.23 0.22 0.21 0.20 | Form 216 Instructions, Line 10 |
| NYHIEARNLIM11 | first bracket tax computation for high earner single filers | 0.0 | Form 201 Instructions, p. 48, Tax computation, AGI more than $107,650, Worksheet 7 |
| NYHIEARNLIM12 | second bracket tax computation for high earner single filers | 568.0 | Form 201 Instructions, p. 49, Tax computation, AGI more than $107,650, Worksheet 8, Line 4 |
| NYHIEARNLIM13 | third bracket tax computation for high earner single filers | 2399.0 | Form 201 Instructions, p. 49, Tax computation, AGI more than $107,650, Worksheet 9, Line 4 |
| NYHIEARNLIM14 | fourth bracket tax computation for high earner single filers | 32571.0 | Form 201 Instructions, p. 49, Tax computation, AGI more than $107,650, Worksheet 10, Line 4 |
| NYHIEARNLIM21 | first bracket tax computation for high earner joint filers | 0.0 | Form 201 Instructions, p. 46, Tax computation, AGI more than $107,650, Worksheet 1 |
| NYHIEARNLIM22 | second bracket tax computation for high earner joint filers | 333.0 | Form 201 Instructions, p. 47, Tax computation, AGI more than $107,650, Worksheet 2, Line 4 |
| NYHIEARNLIM23 | third bracket tax computation for high earner joint filers | 1140.0 | Form 201 Instructions, p. 47, Tax computation, AGI more than $107,650, Worksheet 3, Line 4 |
| NYHIEARNLIM24 | fourth bracket tax computation for high earner joint filers | 3887.0 | Form 201 Instructions, p. 47, Tax computation, AGI more than $107,650, Worksheet 4, Line 4 |
| NYHIEARNLIM25 | fifth bracket tax computation for high earner joint filers | 64237.0 | Form 201 Instructions, p. 48, Tax computation, AGI more than $107,650, Worksheet 5, Line 4 |
| NYHIEARNLIM41 | first bracket tax computation for high earner head of household filers | 0.0 | Form 201 Instructions, p. 50, Tax computation, AGI more than $107,650, Worksheet 12 |
| NYHIEARNLIM42 | second bracket tax computation for high earner head of household filers | 787.0 | Form 201 Instructions, p. 50, Tax computation, AGI more than $107,650, Worksheet 13, Line 4 |
| NYHIEARNLIM43 | third bracket tax computation for high earner head of household filers | 3076.0 | Form 201 Instructions, p. 51, Tax computation, AGI more than $107,650, Worksheet 14, Line 4 |
| NYHIEARNLIM44 | fourth bracket tax computation for high earner head of household filers | 48337.0 | Form 201 Instructions, p. 51, Tax computation, AGI more than $107,650, Worksheet 15, Line 4 |
| NYCEICRT | percentages for the NYC earned income tax credit | 0.30 0.30 0.25 0.25 0.20 0.20 0.15 0.15 0.10 | Form IT-215 Instructions, p. 4, NYC EIC Rate Table |
| NYCEICAG | state AGI cutoffs for the NYC earned income tax credit | 5000 7500 15000 17500 20000 22500 40000 42500 10000000 | Form IT-215 Instructions, p. 4, NYC EIC Rate Table |
| NYCEICPT | percentage for the NYC earned income tax credit | 2.0E-5 | Form IT-215 Instructions, p. 3, NYC EIC Rate Worksheet |
| North Carolina State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| STD1 | standard deduction amount for single filers | 12750.0 | Form D-400 Schedule A, Standard Deduction Chart |
| STD2 | standard deduction amount for joint filers | 25500.0 | Form D-400 Schedule A, Standard Deduction Chart |
| STD3 | standard deduction amount for head of household filers | 19125.0 | Form D-400 Schedule A, Standard Deduction Chart |
| NCRLINMX | maximum deduction of interest and real estate taxes | 20000.0 | Form D-400 Schedule A, Line 4 |
| CHLDCRD1 | prior to tax year 2018: higher child credit amount. Tax year 2018 and after: highest child deduction amount | 3000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDCRD2 | prior to tax year 2018: lower child credit amount. Tax year 2018 and after: second highest child deduction amount | 2500.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDCRD3 | third highest child deduction amount | 2000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDCRD4 | fourth highest child deduction amount | 1500.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDCRD5 | fifth highest child deduction amount | 1000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDCRD6 | lowest child deduction amount | 500.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC11 | prior to tax year 2018: maximum income to claim higher child credit amount for single filers. Tax year 2018 and after: maximum federal AGI to claim highest child deduction amount for single filers | 20000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC12 | prior to tax year 2018: maximum income to claim child credit for single filers. Tax year 2018 and after: maximum federal AGI to claim second highest child deduction amount for single filers | 30000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC13 | maximum federal AGI to claim third highest child deduction amount for single filers | 40000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC14 | maximum federal AGI to claim fourth highest child deduction amount for single filers | 50000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC15 | maximum federal AGI to claim fifth highest child deduction amount for single filers | 60000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC16 | maximum federal AGI to claim child deduction amount for single filers | 70000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC21 | prior to tax year 2018: maximum income to claim higher child credit amount for joint filers. Tax year 2018 and after: maximum federal AGI to claim highest child deduction amount for joint filers | 40000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC22 | prior to tax year 2018: maximum income to claim child credit for joint filers. Tax year 2018 and after: maximum federal AGI to claim second highest child deduction amount for joint filers | 60000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC23 | maximum federal AGI to claim third highest child deduction amount for joint filers | 80000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC24 | maximum federal AGI to claim fourth highest child deduction amount for joint filers | 100000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC25 | maximum federal AGI to claim fifth highest child deduction amount for joint filers | 120000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC26 | maximum federal AGI to claim child deduction amount for joint filers | 140000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC41 | prior to tax year 2018: maximum income to claim higher child credit amount for head of household filers. Tax year 2018 and after: maximum federal AGI to claim higher child deduction amount for head of household filers | 30000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC42 | prior to tax year 2018: maximum income to claim child credit for head of household filers. Tax year 2018 and after: maximum federal AGI to claim second highest child deduction amount for head of household filers | 45000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC43 | maximum federal AGI to claim third highest child deduction amount for head of household filers | 60000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC44 | maximum federal AGI to claim fourth highest child deduction amount for head of household filers | 75000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC45 | maximum federal AGI to claim fifth highest child deduction amount for head of household filers | 90000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| CHLDC46 | maximum federal AGI to claim child deduction amount for head of household filers | 105000.0 | Form D-401 Instructions, p. 13, Child Deduction Table |
| NCTAXRAT | income tax rate for all filers | 0.0475 | Form D-401 Instructions p. 14, Line 15 Tax Rate |
| NCMOOPRAT | medical expense deduction allowed above this percentage of federal AGI | 0.075 | Form D-400 Schedule A, Line 7c |
| North Dakota State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| NDTCUT1 | income tax brackets for single filers | 0 44725 225975 10000000 | Individual Income Tax Booklet, p. 28, Tax Rate Schedules |
| NDTCUT2 | income tax brackets for joint filers | 0 74750 275100 10000000 | Individual Income Tax Booklet, p. 28, Tax Rate Schedules |
| NDTCUT4 | income tax brackets for head of household filers | 0 59950 250550 10000000 | Individual Income Tax Booklet, p. 28, Tax Rate Schedules |
| NDTRAT | income tax rates | 0.0 0.0 0.0195 0.0250 | Individual Income Tax Booklet, p. 28, Tax Rate Schedules |
| NDMCRMN1 | minimum combined taxable income for joint filers to claim marriage penalty credit | 74862.0 | Individual Income Tax Booklet, p. 14, Marriage Penalty Credit Worksheet Line 2 |
| NDMCRMN2 | minimum individual qualified income of lower income spouse to claim marriage penalty credit | 43980.0 | Individual Income Tax Booklet p. 14, Marriage Penalty Credit Worksheet Line 5 |
| NDMCRLN5 | amount used in the calculation of the marriage penalty credit | 13850.0 | Individual Income Tax Booklet p. 14, Marriage Penalty Credit Worksheet Line 5 |
| NDMCRMAX | maximum marriage penalty credit amount | 287.0 | Individual Income Tax Booklet p. 14, Marriage Penalty Credit Worksheet Line 13 |
| Ohio State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| OHBUSMAX | maximum business income deduction | 250000.0 | Schedule IT BUS, Line 12 |
| OHBUSRAT | business income tax rate | 0.03 | Schedule IT BUS, Line 16 |
| PEAMT1 | first personal exemption amount for filers with modified AGI at or below PECUT1 | 2400.0 | IT 1040 Instruction Booklet, p. 17, Line 4 |
| PEAMT2 | second personal exemption amount for filers with modified AGI above PECUT1 and at or below PECUT2 | 2150.0 | IT 1040 Instruction Booklet, p. 17, Line 4 |
| PEAMT3 | third personal exemption amount for filers with modified AGI above PECUT2 | 1900.0 | IT 1040 Instruction Booklet, p. 17, Line 4 |
| PECUT1 | first threshold to determine personal exemption | 40000.0 | IT 1040 Instruction Booklet, p. 17, Line 4 |
| PECUT2 | second threshold to determine personal exemption | 80000.0 | IT 1040 Instruction Booklet, p. 17, Line 4 |
| CREDELD | senior citizen credit per return | 50.0 | IT 1040 Instruction Booklet, p. 28, Schedule of Credits, Line 4 |
| ELDCUT | maximum modified AGI for senior citizen credit | 100000.0 | IT 1040 Instruction Booklet, p. 27, Schedule of Credits, Line 4 |
| MAXCRRET | retirement income credit amount per return | 200.0 | IT 1040 Instruction Booklet, p. 27, Schedule of Credits, Line 2 |
| EXCRDAMT | exemption credit amount per exemption | 20.0 | IT 1040 Instruction Booklet, p. 28, Schedule of Credits, Line 9 |
| MAXIEXE | maximum modified AGI (less exemptions) to claim exemption credit | 30000.0 | IT 1040 Instruction Booklet, p. 28, Schedule of Credits, Line 9 |
| MAXICCC | maximum modified AGI to claim child and dependent care credit | 40000.0 | IT 1040 Instruction Booklet, p. 28, Schedule of Credits, Line 6 |
| CCCUT1 | maximum modified AGI to claim 100 percent of the federal child and dependent care credit | 20000.0 | IT 1040 Instruction Booklet, p. 44, Child and Dependent Care Worksheet |
| CCPCT1 | percentage of federal child and dependent care credit allowable for filers with modified AGI equal to or greater than CCCUT1 (and less than MAXICCC) | 0.25 | IT 1040 Instruction Booklet, p. 44, Child and Dependent Care Worksheet |
| JFMININC | minimum income for each spouse to claim joint filing credit | 500.0 | IT 1040 Instruction Booklet, p. 28, Schedule of Credits, Line 12 |
| JFCMAX | maximum joint filing credit amount per return | 650.0 | IT 1040 Instruction Booklet, p. 29, Schedule of Credits, Line 12 |
| OHEITC | percentage of federal earned income tax credit allowed as a state credit | 0.3 | IT 1040 Instruction Booklet, p. 29, Schedule of Credits, Line 13 |
| JFILCRC | modified AGI (less exemptions) thresholds for joint filing credit | 25000 50000 75000 10000000 | IT 1040 Instruction Booklet, p. 29, Schedule of Credits, Line 12 |
| JFILPCT | percentage of tax liability to compute joint filing credit amount | 0.20 0.15 0.10 0.05 | IT 1040 Instruction Booklet, p. 29, Schedule of Credits, Line 12 |
| RETCUT | retirement income thresholds to determine retirement income credit amount | 500 1500 3000 5000 8000 10000000 | IT 1040 Instruction Booklet, p. 43, Table 2 |
| RETCAMT | retirement income credit amounts | 0 25 50 80 130 200 | IT 1040 Instruction Booklet, p. 43, Table 2 |
| OHTXCUT | income tax brackets for all filers | 0 26050 100000 115300 10000000 | IT 1040 Instruction Booklet, p. 46, Income Tax Brackets |
| OHTXRAT | income tax rates for all filers | 0.0 0.0 0.02750 0.03688 0.03750 | IT 1040 Instruction Booklet, p. 46, Income Tax Brackets |
| Oklahoma State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| MAXPEN | maximum public pension exclusion | 10000.0 | 511 Packet, p. 17, Schedule 511-A, Line A5 |
| MILPCT | prior to tax year 2022: military retirement income exclusion is the greater of this percentage of the unit's military retirement benefits and the amount in MILMIN, not to exceed the amount included in federal AGI. Tax year 2022 and after: percentage of military retirement benefits allowable for exclusion, not to exceed the amount included in federal AGI | 1.0 | 511 Packet, p. 17, Schedule 511-A Line A4 (may exclude 100% of retirement benefits) |
| CCCCUT | maximum federal AGI to be eligible for the child care credit or the child tax credit | 100000.0 | 511 Packet, p. 11, Line 15 |
| CTCPCT | percentage of the federal child tax credit that can be claimed | 0.05 | 511 Packet, p. 11, Line 15 |
| CCCPCT | percentage of the federal child care credit that can be claimed | 0.2 | 511 Packet, p. 11, Line 15 |
| MAXMILX | amount of military pay that can be excluded | 10000000.0 | 511 Packet, p. 21, Schedule 511-C Line C1 (military pay is fully excluded) |
| SPECX1 | maximum federal AGI to be eligible for a special additional exemption for single filers who are 65 years or older | 15000.0 | 511 Packet, p. 9, Section F |
| SPECX2 | maximum federal AGI to be eligible for a special additional exemption for joint filers who are 65 years or older | 25000.0 | 511 Packet, p. 9, Section F |
| SPECX3 | maximum federal AGI to be eligible for a special additional exemption for head of household filers who are 65 years or older | 19000.0 | 511 Packet, p. 9, Section F |
| STD1 | standard deduction for single filers | 6350.0 | 511 Packet, p. 10, Line 10 |
| STD2 | standard deduction for joint filers | 12700.0 | 511 Packet, p. 10, Line 10 |
| STD4 | standard deduction for head of household filers | 9350.0 | 511 Packet, p. 10, Line 10 |
| OKITMLIM | limit on state itemized deductions (charitable contributions and medical expenses are not subject to this limit) | 17000.0 | Schedule 511-D, Line 7 or 511 Packet p. 10, Line 10 |
| PERXAMT | amount per exemption | 1000.0 | Form 511, Line 11 or 511 Packet, p. 10, Line 11 |
| EICPCT | percentage of the federal earned income tax credit that can be claimed | 0.05 | Schedule 511-G, Line 2 or 511 Packet, p. 15, Line 28 |
| OKSLIM1 | first total household income limit for the sales tax relief/credit | 20000.0 | 511 Packet, p. 52, Form 538-S Instructions, Step 2 |
| OKSLIM2 | second total household income limit for the sales tax relief/credit (eligible for credit if income is between first and second limit and a dependent exemption, age 65 or older, or a disability) | 50000.0 | 511 Packet, p. 52, Form 538-S Instructions, Step 3 |
| OKSALAMT | sales tax relief/credit amount per exemption | 40.0 | 511 Packet, p. 51, Form 538-S, Line 15 |
| OKTCUT1 | income tax brackets for single filers | 0 1000 2500 3750 4900 7200 10000000 | General Information / Oklahoma Tax Rates (on website) |
| OKTCUT2 | income tax brackets for joint and head of household filers | 0 2000 5000 7500 9800 12200 10000000 | General Information / Oklahoma Tax Rates (on website) |
| OKTRAT | income tax rates for all filers | 0.0 0.0025 0.0075 0.0175 0.0275 0.0375 0.0475 | General Information / Oklahoma Tax Rates (on website) |
| Oregon State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| PEXAMT1 | personal exemption amount for each qualifying exemption below limit | 236.0 | Publication OR-17, p. 100, Exemption credit (ORS 316.085) |
| PEXAMT2 | personal exemption amount for each qualifying exemption above cutoff | 0.0 | Publication OR-17, p. 100, Exemption credit (ORS 316.085) |
| PEXCUT11 | federal AGI cutoff to determine personal exemption amount for single filers | 100000.0 | Publication OR-17, p. 100, Exemption credit (ORS 316.085) |
| PEXCUT21 | federal AGI cutoff to determine personal exemption amount for joint filers | 200000.0 | Publication OR-17, p. 100, Exemption credit (ORS 316.085) |
| PEXCUT41 | federal AGI cutoff to determine personal exemption amount for head of household filers | 200000.0 | Publication OR-17, p. 100, Exemption credit (ORS 316.085) |
| STD1 | standard deduction for single filers | 2605.0 | Publication OR-17, p. 146, Miscellaneous Oregon income tax information, Standard deduction |
| STD2 | standard deduction for joint filers | 5210.0 | Publication OR-17, p. 146, Miscellaneous Oregon income tax information, Standard deduction |
| STD4 | standard deduction for head of household filers | 4195.0 | Publication OR-17, p. 146, Miscellaneous Oregon income tax information, Standard deduction |
| STDADD1 | additional standard deduction for single and head of household filers age 65 or older | 1200.0 | Publication OR-17, p. 97, Standard deduction - Age 65 or older, blind |
| STDADD2 | additional standard deduction for joint filers age 65 or older | 1000.0 | Publication OR-17, p. 97, Standard deduction - Age 65 or older, blind |
| RETCC1 | maximum household income to claim retirement income credit for single and head of household filers | 22500.0 | Publication OR-17, p. 109, Credit Code 811 |
| RETCC2 | maximum household income to claim retirement income credit for joint filers | 45000.0 | Publication OR-17, p. 109, Credit Code 811 |
| MAXSS1 | maximum social security benefits to claim retirement income credit for single and head of household filers | 7500.0 | Publication OR-17, p. 109, Credit Code 811 |
| MAXSS2 | maximum social security benefits to claim retirement income credit for joint filers | 15000.0 | Publication OR-17, p. 109, Credit Code 811 |
| HHBASE1 | household income base to determine retirement income credit for single and head of household filers | 15000.0 | Publication OR-17, p. 110, Credit Code 811, Step 8 |
| HHBASE2 | household income base to determine retirement income credit for joint filers | 30000.0 | Publication OR-17, p. 110, Credit Code 811, Step 8 |
| FEDRPCT | percentage of federal pension deductible from state income (assuming retirement at 65 in 12/2023 and a 45 year career using worksheet) | 0.285 | Publication OR-17, p. 75, Subtraction Code 307 |
| PCTRETD | percentage used to calculate retirement income credit | 0.09 | Publication OR-17, p. 110, Credit Code 811, Step 12 |
| MILEX | maximum other military income subtraction | 6000.0 | Publication OR-17, p. 21, Subtraction Code 319 |
| EICPCT | percentage of federal earned income tax credit allowed as a state earned income tax credit | 0.09 | Publication OR-17, p. 122, Earned income credit (ORS 315.266) |
| EICPCT2 | percentage of federal earned income tax credit allowed as a state earned income tax credit if youngest dependent is under three years old | 0.12 | Publication OR-17, p. 122, Earned income credit (ORS 315.266) |
| MAXCCC1 | maximum amount for the working family household and dependent care credit if claiming one qualifying individual | 12000.0 | Schedule OR-WFHDC, Line 16 |
| MAXCCC2 | maximum amount for the working family household and dependent care credit if claiming two or more qualifying individuals | 24000.0 | Schedule OR-WFHDC, Line 16 |
| ORMAXERN | federal or state AGI (whichever is greater) limits by household size for the working family household and dependent care credit | 0 59160 74580 90000 105420 120840 136260 151680 | Publication OR-17, p. 125, Credit Code 895 |
| ORPOVC | federal poverty guidelines for calculation of working family household and dependent care credit | 14580 19720 24860 30000 35140 40280 45420 50560 | HHS, ASPE, Federal Poverty Guidelines 2023 (https://www.federalregister.gov/documents/2023/01/19/2023-00885/annual-update-of-the-hhs-poverty-guidelines) |
| ORRATCUT | percentage of federal poverty guideline brackets to determine applicable percentage for the working family household and dependent care credit (income is greater of federal or state AGI) | 0 10 20 30 40 50 60 70 80 90 110 120 130 140 150 160 200 210 220 230 240 250 260 280 | Oregon Statute 315.264 2023 (https://www.oregonlegislature.gov/bills_laws/ors/ors315.html) |
| ORRATMAX | maximum poverty threshold to be eligible for the working family household and dependent care credit | 300.0 | Oregon Statute 315.264 2023 (https://www.oregonlegislature.gov/bills_laws/ors/ors315.html) |
| ORWFCKD1 | applicable percentage for filers with youngest child 18 years or older if disabled | 0.05 0.05 0.10 0.20 0.30 0.35 0.40 0.45 0.50 0.55 0.50 0.45 0.39 0.33 0.28 0.25 0.22 0.20 0.15 0.10 0.05 0.05 0.04 0.04 | Oregon Statute 315.264 2023 (https://www.oregonlegislature.gov/bills_laws/ors/ors315.html) |
| ORWFCKD2 | applicable percentage for filers with youngest child at least 6 years old but less than 13, or at least 13 but less than 18 if disabled | 0.05 0.15 0.25 0.35 0.45 0.50 0.55 0.60 0.65 0.70 0.66 0.61 0.56 0.50 0.45 0.42 0.40 0.35 0.30 0.25 0.15 0.05 0.04 0.04 | Oregon Statute 315.264 2023 (https://www.oregonlegislature.gov/bills_laws/ors/ors315.html) |
| ORWFCKD3 | applicable percentage for filers with youngest child at least 3 years old but less than 6 | 0.08 0.18 0.28 0.38 0.48 0.53 0.58 0.63 0.68 0.73 0.69 0.64 0.59 0.53 0.48 0.45 0.43 0.38 0.33 0.28 0.18 0.08 0.06 0.04 | Oregon Statute 315.264 2023 (https://www.oregonlegislature.gov/bills_laws/ors/ors315.html) |
| ORWFCKD4 | applicable percentage for filers with youngest child under 3 years old | 0.10 0.20 0.30 0.40 0.50 0.55 0.60 0.65 0.70 0.75 0.71 0.66 0.61 0.55 0.50 0.47 0.45 0.40 0.35 0.30 0.20 0.10 0.06 0.04 | Oregon Statute 315.264 2023 (https://www.oregonlegislature.gov/bills_laws/ors/ors315.html) |
| ORTCUT1 | income tax brackets for single filers | 0 4050 10200 125000 10000000 | Publication OR-17, p. 146, Marginal tax rates |
| ORTCUT2 | income tax brackets for head of household and joint filers | 0 8100 20400 250000 10000000 | Publication OR-17, p. 146, Marginal tax rates |
| ORTRAT | income tax rates | 0.0 .0475 .0675 .0875 .099 | Publication OR-17, p. 146, Marginal tax rates |
| ORFTCUT1 | federal AGI brackets to determine federal tax liability subtraction for single filers | 0 125000 130000 135000 140000 145000 10000000 | Publication OR-17, p. 74, Table 9 Federal tax liability subtraction AGI phase-out |
| ORFTCUT2 | federal AGI brackets to determine federal tax liability subtraction for head of household and joint filers | 0 250000 260000 270000 280000 290000 10000000 | Publication OR-17, p. 74, Table 9 Federal tax liability subtraction AGI phase-out |
| ORFTDED | maximum federal tax liability subtraction by federal AGI bracket | 7800 6250 4700 3100 1550 0 | Publication OR-17, p. 74, Table 9 Federal tax liability subtraction AGI phase-out |
| MEDCUT1 | federal AGI brackets for the special medical subtraction for single filers | 0 25000 50000 100001 | Publication OR-17, p. 85, Special Oregon medical (ORS 316.693), Subtraction code 351, Table 11 |
| MEDCUT2 | federal AGI brackets for the special medical subtraction for joint and head of household filers | 0 50000 100000 200001 | Publication OR-17, p. 85, Special Oregon medical (ORS 316.693), Subtraction code 351, Table 11 |
| MEDAMT | maximum special medical subtraction per qualifying taxpayer | 1800 1400 1000 0 | Publication OR-17, p. 85, Special Oregon medical (ORS 316.693), Subtraction code 351, Table 11 |
| ORKIDSMAX | maximum income after subtractions to qualify for the kids credit | 30000.0 | Form OR-40 Instructions, p. 19, Oregon Kids Credit Worksheet, Line 3 |
| ORKIDSPHASEOUT | income phaseout for the kids credit | 25000.0 | Form OR-40 Instructions, p. 19, Oregon Kids Credit Worksheet, Line 4 |
| ORKIDSINCR | increment used in the calculation of the kids credit phaseout | 5000.0 | Form OR-40 Instructions, p. 19, Oregon Kids Credit Worksheet, Line 6 |
| ORKIDSAMT | maximum credit per child for the kids credit | 1000.0 | Form OR-40 Instructions, p. 19, Oregon Kids Credit Worksheet, Line 7b |
| ORKICKCREDPCT | percentage of state tax liability to determine kicker credit amount | 0.4428 | Form OR-40 Instructions, p. 19-20, Line 38 |
| Pennsylvania State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| PATAXRAT | income tax rate for all filers | 0.0307 | Form PA-40 Instructions, p. 21, Line 12 |
| REBCNT | number of columns in tax forgiveness table (Eligibility Income Table 1 and 2) | 10.0 | Form PA-40 Instructions, p. 39, Schedule SP (Line 21), Eligibility Income Table 1 |
| REBCUT1 | income brackets to determine rebate percentage for tax forgiveness for single and head of household filers (across the table by row) | 6500 6750 7000 7250 7500 7750 8000 8250 8500 8750 16000 16250 16500 16750 17000 17250 17500 17750 18000 18250 25500 25750 26000 26250 26500 26750 27000 27250 27500 27750 35000 35250 35500 35750 36000 36250 36500 36750 37000 37250 44500 44750 45000 45250 45500 45750 46000 46250 46500 46750 54000 54250 54500 54750 55000 55250 55500 55750 56000 56250 63500 63750 64000 64250 64500 64750 65000 65250 65500 65750 73000 73250 73500 73750 74000 74250 74500 74750 75000 75250 82500 82750 83000 83250 83500 83750 84000 84250 84500 84750 92000 92250 92500 92750 93000 93250 93500 93750 94000 94250 | Form PA-40 Instructions, p. 39, Schedule SP (Line 21), Eligibility Income Table 1 |
| REBCUT2 | income brackets to determine rebate percentage for tax forgiveness for joint filers (across the table by row) | 13000 13250 13500 13750 14000 14250 14500 14750 15000 15250 22500 22750 23000 23250 23500 23750 24000 24250 24500 24750 32000 32250 32500 32750 33000 33250 33500 33750 34000 34250 41500 41750 42000 42250 42500 42750 43000 43250 43500 43750 51000 51250 51500 51750 52000 52250 52500 52750 53000 53250 60500 60750 61000 61250 61500 61750 62000 62250 62500 62750 70000 70250 70500 70750 71000 71250 71500 71750 72000 72250 79500 79750 80000 80250 80500 80750 81000 81250 81500 81750 89000 89250 89500 89750 90000 90250 90500 90750 91000 91250 98500 98750 99000 99250 99500 99750 100000 100250 100500 100750 | Form PA-40 Instructions, p. 39, Schedule SP (Line 21), Eligibility Income Table 2 |
| PACDCINC | household income above which the maximum child and dependent care credit amount decreases for all filers | 43000.0 | Form P-40, Schedule DC Instructions, Line 2 |
| PACDCLOW1 | maximum child and dependent care credit for units with household income equal to or less than PACDCINC with one dependent | 1050.0 | Form P-40, Schedule DC Instructions, Line 2 |
| PACDCLOW2 | maximum child and dependent care credit for units with household income equal to or less than PACDCINC with two or more dependents | 2100.0 | Form P-40, Schedule DC Instructions, Line 2 |
| PACDCHIGH1 | maximum child and dependent care credit for units with household income over PACDCINC with one dependent | 600.0 | Form P-40, Schedule DC Instructions, Line 2 |
| PACDCHIGH2 | maximum child and dependent care credit for units with household income over PACDCINC with two or more dependents | 1200.0 | Form P-40, Schedule DC Instructions, Line 2 |
| Rhode Island State Tax Parameters | Return to Table of Contents | ||||||
|---|---|---|---|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source | ||||
| RISTD1 | standard deduction amount for single filers | 10000.0 | Resident Instructions, p. 4, Line 4 | ||||
| RISTD2 | standard deduction amount for joint filers | 20050.0 | Resident Instructions, p. 4, Line 4 | ||||
| RISTD4 | standard deduction amount for head of household filers | 15050.0 | Resident Instructions, p. 4, Line 4 | ||||
| RIEXEMP | personal exemption amount for head, spouse, and each dependent | 4700.0 | Resident Instructions, p. 4, Line 6 | ||||
| CREDRAT | percentage of federal child and dependent care expenses credit claimable as a state credit | 0.25 | Resident Instructions, p. 6, Schedule I, Line 21 | ||||
| EICREFP | percentage of federal EITC claimable as a state credit | 0.15 | Resident Instructions, p. 6, Schedule EIC, Line 39 | ||||
| RISTCT | modified federal AGI cutoff for reduced personal exemption amount | 233750.0 | Resident Instructions, p. 4, Line 6 | ||||
| RIRETCT1 | federal AGI cutoff for pension exclusion for single and head of household filers age 65 and older | 101000.0 | Resident Instructions, p. 9, Schedule M, Line 1t | ||||
| RIRETCT2 | federal AGI cutoff for pension exclusion for joint filers with at least one spouse age 65 and older | 126250.0 | Resident Instructions, p. 9, Schedule M, Line 1t | ||||
| RIRETAMT | maximum pension exclusion amount | 20000.0 | Resident Instructions, p. 9, Schedule M, Line 1t | ||||
| RISSCT1 | federal AGI cutoff for social security exclusion for single and head of household filers age 65 and older | 101000.0 | Taxable Social Security Income Worksheet, Step 1, Line 6 | ||||
| RISSCT2 | federal AGI cutoff for social security exclusion for joint filers with at least one spouse age 65 and older | 126250.0 | Taxable Social Security Income Worksheet, Step 1, Line 6 | ||||
| RITCUT1 | income tax brackets for all filers | 0 73450 166950 10000000 | Resident Instructions, p. 11, Tax Computation Worksheet | ||||
| RITRAT | income tax rates for all filers | 0.0 0.0375 0.0475 0.0599 | Resident Instructions, p. 11, Tax Computation Worksheet | ||||
| RISTDCT | modified federal AGI cutoffs to determine reduction percentage for standard deduction (calculated using instructions) | 240450 247150 253850 260550 10000000 | Standard Deduction Worksheet | ||||
| RISTDRT | reduction percentage for standard deduction for each cutoff | 0.8 0.6 0.4 0.2 0.0 | Standard Deduction Worksheet | ||||
| RIEICRAT | percentage of federal EITC that is refundable for the state EITC | 0.15 | Form RI-1040, Line 14d | ||||
| South Carolina State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| CCCPCT | percentage of federal child and dependent care expense credit claimable as a state child and dependent care credit | 0.07 | Individual Income Tax Return Instructions, p. 15, Line 11 |
| MAXCCC | maximum state child and dependent care credit per child (up to two) | 210.0 | Individual Income Tax Return Instructions, p. 15, Line 11 |
| TWOERAT | percentage used to calculate the two wage earner credit | 0.007 | Individual Income Tax Return Instructions, p. 16, Line 12, Two Wage Earner Credit Worksheet, Line 7 |
| LIM2ECR | earned income limit for two wage earner credit | 50000.0 | Individual Income Tax Return Instructions, p. 16, Line 12, Two Wage Earner Credit Worksheet, Line 6 |
| MAX2ECR | maximum two wage earner credit amount | 350.0 | Individual Income Tax Return Instructions, p. 16, Line 12, Two Wage Earner Credit Worksheet, Line 7 |
| MAXPEND1 | maximum retirement deduction for persons under age 65 | 3000.0 | Individual Income Tax Return Instructions, p. 8, Line P1 - P3 |
| MAXPEND2 | maximum retirement deduction for persons age 65 or older | 10000.0 | Individual Income Tax Return Instructions, p. 8, Line P1 - P3 |
| MXMILPN1 | maximum additional amount of military retirement deduction for persons under age 65 | 10000000.0 | Individual Income Tax Return Instructions, p. 10, Line P4 - P6 |
| MXMILPN2 | maximum additional amount of military retirement deduction for persons age 65 or older | 10000000.0 | Individual Income Tax Return Instructions, p. 10, Line P4 - P6 |
| SCTCUT | income tax brackets | 0 3330 16680 10000000 | Form SC4972, p. 2 |
| SCTRAT | income tax rates | 0.0 0.0 0.03 0.064 | Form SC4972, p. 2 |
| AGEDMAX | maximum income deduction for persons age 65 or older | 15000.0 | Individual Income Tax Return Instructions, p. 10, Line Q |
| ADDX6AMT | additional deduction amount for each dependent under age six | 4610.0 | Individual Income Tax Return Instructions, p. 12, Line T |
| EICRAT | percentage of federal earned income tax credit allowed as a state earned income tax credit | 1.25 | Individual Income Tax Packet, p. 3 |
| Tennessee State Tax Parameters | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Parameter | Description | 2015 Value | 2015 Source | 2016 Value | 2016 Source | 2017 Value | 2017 Source | 2018 Value | 2018 Source | 2019 Value | 2019 Source | 2020 Value | 2020 Source | 2021 Value | 2021 Source | Number of parameters in arrays |
| STD1 | standard deduction amount for single or head of household filers | 1250.0 | Individual Income Tax Return, Line 2 | 1250.0 | Individual Income Tax Return, Line 2 | 1250.0 | Individual Income Tax Return, Line 2 | 1250.0 | Individual Income Tax Return, Line 2 | 1250.0 | Individual Income Tax Return, Line 2 | 1250.0 | Individual Income Tax Return, Line 2 | Income Tax completely phased out in 2021 | 1.0 | |
| STD2 | standard deduction amount for married filing jointly filers | 2500.0 | Individual Income Tax Return, Line 2 | 2500.0 | Individual Income Tax Return, Line 2 | 2500.0 | Individual Income Tax Return, Line 2 | 2500.0 | Individual Income Tax Return, Line 2 | 2500.0 | Individual Income Tax Return, Line 2 | 2500.0 | Individual Income Tax Return, Line 2 | 1.0 | ||
| TNTAXRAT | income tax rate | 0.06 | Individual Income Tax Return, Line 4 | 0.05 | Individual Income Tax Return, Line 4 | 0.04 | Individual Income Tax Return, Line 4 | 0.03 | Individual Income Tax Return, Line 4 | 0.02 | Individual Income Tax Return, Line 4 | 0.01 | Individual Income Tax Return, Line 4 | 1.0 | ||
| MININC1 | maximum income for tax exemption for aged 65+ for single and head of household returns | 37000.0 | Individual Income Tax Return, Affidavit for Exemption | 37000.0 | Individual Income Tax Return, Affidavit for Exemption | 37000.0 | Individual Income Tax Return, Exemptions | 37000.0 | Individual Income Tax Return, Exemptions | 37000.0 | Individual Income Tax Return, Exemptions, Pg 4 | 37000.0 | Individual Income Tax Return, Exemptions, Pg 4 | 1.0 | ||
| MININC2 | maximum income for tax exemption for aged 65+ for married filing jointly returns | 68000.0 | Individual Income Tax Return, Affidavit for Exemption | 68000.0 | Individual Income Tax Return, Affidavit for Exemption | 68000.0 | Individual Income Tax Return, Exemptions | 68000.0 | Individual Income Tax Return, Exemptions | 68000.0 | Individual Income Tax Return, Exemptions, Pg 4 | 68000.0 | Individual Income Tax Return, Exemptions, Pg 4 | 1.0 | ||
| Utah State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| PEXAMT | personal exemption amount per dependent | 1941.0 | Form TC-40 Instructions, p. 8, Line 11 |
| MINTAX1 | federal AGI above which filers are required to pay state income taxes for single filers | 13850.0 | Form TC-40 Instructions, p. 9, Line 21, Step 2 |
| MINTAX2 | federal AGI above which filers are required to pay state income taxes for joint filers | 27700.0 | Form TC-40 Instructions, p. 9, Line 21, Step 2 |
| MINTAX4 | federal AGI above which filers are required to pay state income taxes for head of household filers | 20800.0 | Form TC-40 Instructions, p. 9, Line 21, Step 2 |
| UTPENAGE | minimum age to qualify for retirement credit | 71.0 | Form TC-40 Instructions, p. 18, Part 3, #18 |
| AGPENEX | maximum retirement credit for filers aged UTPENAGE or older | 450.0 | Form TC-40 Instructions, p. 18, Line 1, Retirement Credit Worksheet |
| PENCUT1 | modified AGI above which the retirement credit is reduced for single filers | 25000.0 | Form TC-40 Instructions, p. 19, Retirement Credit Worksheet, Line 7 |
| PENCUT2 | modified AGI above which the retirement credit is reduced for joint and head of household filers | 32000.0 | Form TC-40 Instructions, p. 19, Retirement Credit Worksheet, Line 7 |
| PENPCT | percentage reduction in retirement credit | 0.025 | Form TC-40 Instructions, p. 19, Retirement Credit Worksheet, Line 9 |
| UTTAXRAT | income tax rate for all filers | 0.0465 | Form TC-40 Instructions, p. 8, Line 10 |
| INITCRED | percentage to calculate initial credit before phase-out for taxpayer tax credit | 0.06 | Form TC-40 Instructions, p. 8, Line 16 |
| PHASE1 | amount to deduct from taxable income to calculate income subject to phase-out for taxpayer tax credit for single filers | 16742.0 | Form TC-40 Instructions, p. 8, Line 17 |
| PHASE2 | amount to deduct from taxable income to calculate income subject to phase-out for taxpayer tax credit for joint filers | 33484.0 | Form TC-40 Instructions, p. 8, Line 17 |
| PHASE4 | amount to deduct from taxable income to calculate income subject to phase-out for taxpayer tax credit for head of household filers | 25114.0 | Form TC-40 Instructions, p. 8, Line 17 |
| PHASEOUT | percentage to determine phase-out amount for taxpayer tax credit | 0.013 | Form TC-40 Instructions, p. 8, Line 19 |
| UTSSCUT1 | modified AGI cutoff for single filers for the social security credit | 45000.0 | Form TC-40 Instructions, p. 21, AH, Social Security Credit Worksheet, Line 8 |
| UTSSCUT2 | modified AGI cutoff for joint and head of household filers for the social security credit | 75000.0 | Form TC-40 Instructions, p. 21, AH, Social Security Credit Worksheet, Line 8 |
| UTSSPCT | percentage used for reduction in social security credit | 0.025 | Form TC-40 Instructions, p. 21, AH, Social Security Credit Worksheet, Line 10 |
| UTMILPCT | percentage used for calculation of the military retirement credit and social security credit | 0.0465 | Form TC-40 Instructions, p. 21, AH, Social Security Benefits Credit Worksheet, Line 7 and Form TC-40 Instructions, p. 21, AJ, Military Retirement Credit Worksheet, Line 2 |
| UTEITPCT | percentage of federal earned income tax credit claimable as a state earned income tax credit | 0.2 | Form TC-40 Instructions, p. 21, AM, Earned Income Tax Credit Worksheet, Line 2 |
| Vermont State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| STD1 | standard deduction for single filers | 7000.0 | Form IN-111 Instructions, p. 7, Line 4 |
| STD2 | standard deduction for joint filers | 14050.0 | Form IN-111 Instructions, p. 7, Line 4 |
| STD4 | standard deduction for head of household filers | 10550.0 | Form IN-111 Instructions, p. 7, Line 4 |
| STDADD | additional standard deduction for filers that are 65 or older or blind | 1150.0 | Form IN-111 Instructions, p. 7, Line 4 |
| PEXAMT | personal exemption amount for each exemption | 4850.0 | Form IN-111, Line 5e |
| SSEXLIM11 | maximum AGI for partial retirement income exemption for single and head of household filers | 60000.0 | Form IN-112 Instructions, Retirement Income Exemption Worksheet, Line 2 |
| SSEXLIM12 | maximum AGI for full retirement income exemption for single and head of household filers | 50000.0 | Form IN-112 Instructions, Social Security Exemption Worksheet, Line 3 |
| SSEXLIM21 | maximum AGI for partial retirement income exemption for joint filers | 75000.0 | Form IN-112 Instructions, Social Security Exemption Worksheet, Line 2 |
| SSEXLIM22 | maximum AGI for full retirement income exemption for joint filers | 65000.0 | Form IN-112 Instructions, Social Security Exemption Worksheet, Line 3 |
| EICRAT | percentage of federal earned income tax credit claimable as a state earned income tax credit | 0.38 | Form IN-112 Instructions, Part II, Line 7 |
| CREDRAT1 | before 2023: percentage of federal credits allowed as state credits; beginning in 2023: percentage of federal credits (including credit for the elderly or the disabled) allowed as subtraction from income | 0.24 | Form IN-119, Line 12 |
| CREDRAT2 | percentage of the federal child and dependent care credit allowed as a refundable state child and dependent care credit | 0.72 | Form IN-112 Instructions, Part II, Line 2 |
| VTAMTMIN | minimum federal AGI to require minimum state income tax | 150000.0 | Form IN-111 Instructions, p. 7, Line 8 |
| VTAMTPCT | minimum state income tax rate | 0.03 | Form IN-111 Instructions, p. 7, Line 8 |
| CHRTYPCT | percentage of charitable contributions that are tax deductible | 0.05 | Form IN-111, Line 12 |
| CHRTYMAX | maximum charitable contribution deduction | 1000.0 | Form IN-111, Line 13 |
| VTCAPEAMT | maximum exclusion for net adjusted capital gains | 5000.0 | Form IN-153 Instructions, Part I, Flat Exclusion |
| VTTCUT1 | income tax brackets for single filers | 0 45400 110050 229550 10000000 | Form IN-111 Instructions, p. 12, Rate Schedules |
| VTTCUT2 | income tax brackets for joint filers | 0 75850 183400 279450 10000000 | Form IN-111 Instructions, p. 12, Rate Schedules |
| VTTCUT4 | income tax brackets for head of household filers | 0 60850 157150 254500 10000000 | Form IN-111 Instructions, p. 12, Rate Schedules |
| VTTRAT | income tax rates | 0 0.0335 0.066 0.076 0.0875 | Form IN-111 Instructions, p. 12, Rate Schedules |
| VTCTCMAX | maximum AGI to qualify for the state child tax credit | 174000.0 | Form IN-112 Instructions, p. 4, Child Tax Credit Table |
| VTCTCCUT | AGI thresholds to determine the amount of the state child tax credit | 125000 126000 127000 128000 129000 130000 131000 132000 133000 134000 135000 136000 137000 138000 139000 140000 141000 142000 143000 144000 145000 146000 147000 148000 149000 150000 151000 152000 153000 154000 155000 156000 157000 158000 159000 160000 161000 162000 163000 164000 165000 166000 167000 168000 169000 170000 171000 172000 173000 174000 | Form IN-112 Instructions, p. 4, Child Tax Credit Table |
| VTCTCAMT | state child tax credit amounts corresponding to the AGI thresholds | 1000 980 960 940 920 900 880 860 840 820 800 780 760 740 720 700 680 660 640 620 600 580 560 540 520 500 480 460 440 420 400 380 360 340 320 300 280 260 240 220 200 180 160 140 120 100 80 60 40 20 | Form IN-112 Instructions, p. 4, Child Tax Credit Table |
| Virginia State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| PEXMAMT | personal exemption amount for each exemption | 930.0 | Form 760 Instructions, p. 9, Exemptions |
| ELDEXAMT | additional exemption amount for persons aged 65 and over or blind | 800.0 | Form 760 Instructions, p. 9, Exemptions |
| STD1 | standard deduction for single and head of household filers | 8000.0 | Form 760 Instructions, p. 12, Line 11 |
| STD2 | standard deduction for joint filers | 16000.0 | Form 760 Instructions, p. 12, Line 11 |
| BASEDED | maximum age deduction for persons aged 65 and over | 12000.0 | Form 760 Instructions, p. 10, Line 4 |
| AGECUT1 | maximum adjusted federal AGI to receive full age deduction for single and head of household filers | 50000.0 | Form 760 Instructions, p. 11, Line 4 Worksheet Line 9 |
| AGECUT2 | maximum adjusted federal AGI to receive full age deduction for joint filers | 75000.0 | Form 760 Instructions, p. 11, Line 4 Worksheet Line 9 |
| VADISMAX | maximum disability income subtraction | 20000.0 | Form 760 Instructions, p. 19, Line 5 |
| VANOTAX1 | state AGI threshold at which single and head of household filers are required to file | 11950.0 | Form 760, Line 9 |
| VANOTAX2 | state AGI threshold at which joint filers are required to file | 23900.0 | Form 760, Line 9 |
| VAMOOPRAT | medical expense deduction allowed above this percentage of federal AGI | 0.1 | Schedule A, Line 3 |
| VAITMPCT1 | first percentage used in calculation of limited itemized deductions | 0.8 | Schedule A, Limited Itemized Deduction Worksheet, Line 4 |
| VAITMPCT2 | second percentage used in calculation of limited itemized deductions | 0.03 | Schedule A, Limited Itemized Deduction Worksheet, Line 8 |
| VAITMLIM1 | federal AGI threshold above which itemized deductions are limited for single filers | 307400.0 | Schedule A, Limited Itemized Deduction Worksheet, Line 6 |
| VAITMLIM2 | federal AGI threshold above which itemized deductions are limited for joint filers | 368900.0 | Schedule A, Limited Itemized Deduction Worksheet, Line 6 |
| LIEXEMP | amount per exemption for the credit for low-income individuals | 300.0 | Form 760 Instructions, p. 25, Line 13 |
| VAEICPCT | percentage of federal earned income tax credit claimable as a non-refundable state earned income tax credit | 0.2 | Form 760 Instructions, p. 25, Line 15 |
| VASPOUL5 | state AGI with personal exemptions subtracted above which filer receives maximum spouse tax adjustment | 17000.0 | Form 760 Instructions, p. 13, Spouse Tax Adjustment Worksheet Line 5 |
| VASPOUL4 | taxable income above which filers receives maximum spouse tax adjustment | 34000.0 | Form 760 Instructions, p. 13, Spouse Tax Adjustment Worksheet Line 5 |
| VASPOUMX | maximum amount of spouse tax adjustment | 259.0 | Form 760 Instructions, p. 13, Spouse Tax Adjustment Worksheet Line 5 |
| VACUT | maximum state AGI by the number of eligible exemptions to claim the credit for low-income individuals (equal to the federal poverty guidelines; need to calculate values for more than eight exemptions) | 14580 19720 24860 30000 35140 40280 45420 50560 55700 60840 65980 71120 76260 81400 86540 | Form 760 Instructions, p. 25, Line 11 |
| VACUT1 | income tax brackets | 0 3000 5000 17000 10000000 | Form 760 Instructions, p. 35, Tax Rate Schedule |
| VARAT | income tax rates | 0.0 0.02 0.03 0.05 0.0575 | Form 760 Instructions, p. 35, Tax Rate Schedule |
| VAREBMAX1 | tax rebate for single and head of household filers | 200.0 | https://www.tax.virginia.gov/rebate |
| VAREBMAX2 | tax rebate for joint filers | 400.0 | https://www.tax.virginia.gov/rebate |
| VAEICPCTREF | percentage of federal earned income tax credit claimable as a refundable state earned income tax credit | 0.15 | Form 760 Instructions, p. 25, Line 16b |
| West Virginia State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| EXEMAMT | personal exemption amount for each exemption | 2000.0 | Form IT-140, Line 6 |
| MINEXAMT | minimum exemption amount (if claiming no exemptions) | 500.0 | Form IT-140, Line 6 |
| LOWERN | maximum exclusion for the low-income earned income exclusion | 10000.0 | IT-140 Booklet, p. 29, Low-Income Earned Income Exclusion Worksheet, Line C |
| MAXAGI | maximum federal AGI allowed for the low-income earned income exclusion | 10000.0 | IT-140 Booklet, p. 29, Low-Income Earned Income Exclusion Worksheet, Line A |
| MXDISAMT | maximum income deduction for filers aged 65 and over or disabled | 8000.0 | IT-140 Booklet, p. 27-28, Line 47, Example of Senior Citizen Deduction Calculation |
| MILMAX1 | maximum initial deduction for military retirement income | 10000000.0 | IT-140 Booklet, p. 26, Line 30 |
| GOVPENEX | maximum deduction for state and federal retirement income | 2000.0 | IT-140 Booklet, p. 26, Line 31 |
| WVSSPCT | percentage of social security benefits allowable as a deduction | 1.0 | IT-140 Booklet, p. 26, Line 32 |
| WVSSLIM1 | maximum federal AGI for social security deduction for single and head of household filers | 50000.0 | IT-140 Booklet, p. 26, Line 32 |
| WVSSLIM2 | maximum federal AGI for social security deduction for joint filers | 100000.0 | IT-140 Booklet, p. 26, Line 32 |
| WVRBCT1 | modified federal AGI brackets by the number of family members in the household to determine the family tax credit percentage | 14580 14880 15180 15480 15780 16080 16380 16680 16980 17280 19720 20020 20320 20620 20920 21220 21520 21820 22120 22420 24860 25160 25460 25760 26060 26360 26660 26960 27260 27560 30000 30300 30600 30900 31200 31500 31800 32100 32400 32700 35140 35440 35740 36040 36340 36640 36940 37240 37540 37840 40280 40580 40880 41180 41480 41780 42080 42380 42680 42980 45420 45720 46020 46320 46620 46920 47220 47520 47820 48120 50560 50860 51160 51460 51760 52060 52360 52660 52960 53260 | IT-140 Booklet, p. 12, Family Tax Credit Tables |
| WVTCUT | income tax brackets | 0 10000 25000 40000 60000 10000000 | IT-140 Booklet, p. 35, Tax Rate Schedules |
| WVTRAT | income tax rates | 0.0 0.0236 0.0315 0.0354 0.0472 0.0512 | IT-140 Booklet, p. 35, Tax Rate Schedules |
| Wisconsin State Tax Parameters | Return to Table of Contents | ||
|---|---|---|---|
| Parameter | Description | 2023 Value | 2023 Source |
| UNEMPC1 | amount for calculation of unemployment compensation subtraction for single filers | 12000.0 | Schedule SB Instructions, p. 2, Unemployment Compensation Worksheet, Line 3 |
| UNEMPC2 | amount for calculation of unemployment compensation subtraction for joint filers | 18000.0 | Schedule SB Instructions, p. 2, Unemployment Compensation Worksheet, Line 3 |
| AGIEXCL | prior to tax year 2018: maximum AGI to claim disability income exclusion for single or head of household filers. Tax year 2018 and after: amount used to calculate the limitation on disability income exclusion | 15000.0 | Schedule 2440W, Line 5b |
| DISAGI1 | maximum AGI to claim disability income exclusion for single or head of household filers | 20200.0 | Schedule SB Instructions, p. 9, Line 22 |
| DISAGI2 | maximum AGI to claim disability income exclusion for joint filers (if both spouses are eligible) | 25400.0 | Schedule SB Instructions, p. 9, Line 22 |
| WISDIS | maximum disability income exclusion | 5200.0 | Schedule SB Instructions, p. 9, Line 22 |
| WIMAXPEN | maximum retirement income subtraction for filers 65 years and older | 5000.0 | Schedule SB Instructions, p. 7, Line 16 |
| WIPENCT1 | maximum AGI for the retirement income subtraction for single or head of household filers | 15000.0 | Schedule SB Instructions, p. 7, Line 16 |
| WIPENCT2 | maximum AGI for the retirement income subtraction for joint filers | 30000.0 | Schedule SB Instructions, p. 7, Line 16 |
| PEXEMP1 | personal exemption amount for each exemption | 700.0 | Form 1 Instructions, p. 16, Line 10 |
| PEXEMP2 | additional exemption amount for persons aged 65 and older | 250.0 | Form 1 Instructions, p. 16, Line 10 |
| BASINC1 | maximum income to claim full standard deduction for single filers | 18399.0 | Form 1ES Instructions, Standard Deduction |
| MAXINC1 | maximum income to claim any standard deduction for single filers | 124733.0 | Form 1ES Instructions, Standard Deduction |
| BASSTD1 | maximum standard deduction for single filers | 12760.0 | Form 1ES Instructions, Standard Deduction |
| CHGDED1 | percentage to calculate standard deduction reduction for single filers | 0.12 | Form 1ES Instructions, Standard Deduction |
| BASINC2 | maximum income to claim full standard deduction for joint filers | 26549.0 | Form 1ES Instructions, Standard Deduction |
| MAXINC2 | maximum income to claim any standard deduction for joint filers | 145976.0 | Form 1ES Instructions, Standard Deduction |
| BASSTD2 | maximum standard deduction for joint filers | 23620.0 | Form 1ES Instructions, Standard Deduction |
| CHGDED2 | percentage to calculate standard deduction reduction for joint filers | 0.19778 | Form 1ES Instructions, Standard Deduction |
| BASINC4 | maximum income to claim full standard deduction for head of household filers | 18399.0 | Form 1ES Instructions, Standard Deduction |
| MAXINC4 | maximum income to claim any standard deduction for head of household filers | 124733.0 | Form 1ES Instructions, Standard Deduction |
| BASSTD4 | maximum standard deduction for head of household filers | 16480.0 | Form 1ES Instructions, Standard Deduction |
| CHGDED4 | percentage to calculate standard deduction reduction for head of household filers | 0.22515 | Form 1ES Instructions, Standard Deduction |
| SWITCH4 | income amount for head of household filers to switch to single filer reduction rate | 53778.0 | Form 1ES Instructions, Standard Deduction |
| RATCRED | rate for the itemized deduction credit | 0.05 | Form 1, Schedule 1, Line 8 |
| MCCUT | maximum income for the married couple credit | 16000.0 | Form 1, Schedule 2, Line 6 |
| MCCRAT | rate for the married couple credit | 0.03 | Form 1, Schedule 2, Line 7 |
| MAXMCC | maximum married couple credit amount | 480.0 | Form 1, Schedule 2, Line 8 |
| EICRAT1 | percentage of the federal earned income tax credit claimable as a state earned income tax credit for filers with one qualifying child | 0.04 | Form 1 Instructions, p. 28, Line 29 |
| EICRAT2 | percentage of the federal earned income tax credit claimable as a state earned income tax credit for filers with two qualifying children | 0.11 | Form 1 Instructions, p. 28, Line 29 |
| EICRAT3 | percentage of the federal earned income tax credit claimable as a state earned income tax credit for filers with three or more qualifying children | 0.34 | Form 1 Instructions, p. 28, Line 29 |
| WSCUT1 | income tax brackets for single and head of household filers | 0 13810 27630 304170 10000000 | WI Tax Rates |
| WSCUT2 | income tax brackets for joint filers | 0 18420 36840 405550 10000000 | WI Tax Rates |
| WSTRAT | income tax rates | 0.0 0.035 0.044 0.053 0.0765 | WI Tax Rates |
| WICCCPCT | percent of federal child and dependent care credit claimable as a state child and dependent care credit | 0.5 | Form 1, Line 14 |
| Return to Table of Contents | |||
|---|---|---|---|
| Source of Tax Updates | |||
| Note: Links to source of tax forms and instructions may change frequently. Links are active as of February 2024. | |||
| State | Tax Forms to Download | Source | Notes |
| Federal | Form 1040 Form 1040 Instructions Form 1040 Schedule 1 Form 1040 Schedule 2 Form 1040 Schedule 3 Form 1040 Schedule 8812 Form 1040 Schedule 8812 Instructions Form 1040 Schedule A Form 1040 Schedule R Form 1040 Schedule R Instructions Form 1040 Schedule SE Form 2441 Form 6251 Form 6251 Instructions Form 8995 | https://www.irs.gov/forms-instructions | |
| Alabama | Form 40 Form 40 Booklet Schedule ABCD Tax Rates in Alabama FAQ | https://www.revenue.alabama.gov/forms/?jsf=jet-data-table:form-table&_s=form%2040 | |
| Alaska | N/A | http://www.tax.alaska.gov/programs/programs/index.aspx?10001 | |
| Arizona | Form 140 Booklet Form 140 Schedule A Form 140 Schedule A Instructions Form 321 Form 321 Instructions Tax Conformity FAQ | https://azdor.gov/forms/individual https://azdor.gov/about/legal-research/conformity-irc https://azdor.gov/forms/individual-income-tax-highlights | |
| Arkansas | Form AR3 Form AR1000F Form AR1000F Instructions Form AR2441 Form AR4684 Indexed tax brackets | https://www.dfa.arkansas.gov/income-tax/individual-income-tax/forms/ | |
| California | Form 540 Form 540 Instructions Form 540 Booklet Form 3506 Form 3506 Instructions Form 3514 Form 3514 Instructions Schedule CA Schedule CA Instructions Schedule P Schedule P Instructions Form 1040 Instructions (federal) Federal EITC parameters from the Tax Policy Center | https://www.ftb.ca.gov/ | Must request instructions forms through email |
| Colorado | Form 104 Form 104 Booklet Form 104AD Form 104AMT Form DR0347 Form 104CR Form 104CN Form 104TN | https://www.colorado.gov/pacific/tax/individual-income-forms | |
| Connecticut | CT-1040 CT-1040 Booklet | https://portal.ct.gov/DRS/DRS-Forms/Current-Year-Forms/Individual-Income-Tax-Forms | |
| Delaware | Individual Income Tax Booklet | https://revenue.delaware.gov/forms/ | |
| DC | Form D-40 Booklet Form D-2440 | http://otr.cfo.dc.gov/node/424492 | |
| Florida | N/A | http://floridarevenue.com/dor/eservices/filepay.html | |
| Georgia | Form 500 IT-511 Booklet | https://dor.georgia.gov/taxes/all-tax-forms | |
| Hawaii | Form N11 Form N11 Instructions Schedule X Form N-311 Form CR Instructions | http://tax.hawaii.gov/forms/a1_b1_1income/ | |
| Idaho | Form 39R Form 40 Form 40, 43, 39R, 39NR, and 44 Instructions Individual income tax rate schedule | https://tax.idaho.gov/m-formpub.cfm https://tax.idaho.gov/i-1110.cfm#sub9 https://tax.idaho.gov/taxes/income-tax/individual-income/forms/ | |
| Illinois | Form IL-1040 Form IL-1040 Instructions Schedule ICR Schedule ICR Instructions Schedule IL-EIC Schedule IL-EIC Instructions | https://www2.illinois.gov/rev/forms/incometax/Pages/currentyear/individual.aspx | |
| Indiana | Form IT-40 Form IT-40 Booklet Form IT-2440 Schedule CT-40 | http://www.in.gov/dor/3489.htm | |
| Iowa | Form IA 1040 Form IA 1040 Expanded Instructions Form IA 2440 Form IA 104 Schedule A Tax rates | https://tax.iowa.gov/ | |
| Kansas | Form K-40 Form K-40 Instructions Schedule S | http://www.ksrevenue.org/forms-perstax.html | |
| Kentucky | Form 740 Form 740 Instructions Form Schedule P Form Schedule ITC | http://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx | |
| Louisiana | Form IT-540 Form IT-540 Instructions Form IT-540 Tax Table Individual income tax rates | https://revenue.louisiana.gov/Forms/ForIndividuals | |
| Maine | Form 1040ME Form 1040ME Instructions Form 1040ME Schedule A Form 1040ME Schedule PTFC Form 1040ME Schedule 1A Form 1040ME Schedule 1S Form 1040ME Schedule 2 Earned Income Tax Credit Worksheet Tax rate schedule | http://www.state.me.us/revenue/incomeestate/1040/1040.html | |
| Maryland | Maryland Resident Instruction Booklet Form 502 Form 502CR | http://taxes.marylandtaxes.com/Individual_Taxes/General_Information/Individual_Tax_Forms_and_Instructions/Income_Tax_Forms/ | |
| Massachusetts | Form 1 Form 1 Instructions | http://www.mass.gov/dor/individuals/ http://www.mass.gov/dor/forms/personal-income/ | |
| Michigan | Form MI-1040 Form MI-1040 Instructions Schedule 1 Instructions | https://www.michigan.gov/taxes/0,4676,7-238-44143---,00.html | |
| Minnesota | Schedule M1 Schedule M1 Instructions Schedule M1CD Schedule M1DQC Schedule M1M Schedule M1MA Schedule M1R Schedule M1SA Schedule M1CWFC | http://www.revenue.state.mn.us/Pages/default.aspx | |
| Mississippi | Form 80-105 Form 80-108 Income Tax Instruction Booklet (Form 10-100) | http://www.dor.ms.gov/Pages/default.aspx | |
| Missouri | Income Tax Reference Guide Form MO-1040 Form MO-1040 Instructions Tax chart | http://dor.mo.gov/personal/individual/ | |
| Montana | Income tax rates Form 2 Form 2 Booklet Form 2441-M | http://revenue.mt.gov/home/forms | |
| Nebraska | Individual Income Tax Booklet Tax Calculation Schedule Form 2441N | https://revenue.nebraska.gov/about/forms/individual-income-tax-forms | |
| Nevada | N/A | https://tax.nv.gov/FAQs/Information_About_Nevadas_Taxes_and_The_Department/ | |
| New Hampshire | Form DP-10 Form DP-10 Instructions | http://www.revenue.nh.gov/forms/interest-dividends.htm | Current year forms available online. Past years must be requested via email. |
| New Jersey | Form NJ-1040 Form NJ-1040 Instructions | http://www.state.nj.us/treasury/taxation/ | |
| New Mexico | Form PIT-1 Form PIT-1 Instructions Form PIT-ADJ Form PIT-ADJ Instructions Form PIT-RC Form PIT-RC Instructions | http://tax.newmexico.gov/Individuals/personal-income-tax-forms.aspx | |
| New York | Form IT-196 Form IT-196 Instructions Form IT-201 Form IT-201 Instructions Form IT-213 Form IT-213 Instructions Form IT-215 Form IT-215 Instructions Form IT-216 Form IT-216 Instructions Form IT-221 Form IT-221 Instructions | https://www.tax.ny.gov/forms/income_cur_forms.htm | |
| North Carolina | Form D-400 Form D-400 Instructions Form D-400 Schedule S Form D-400TC Tax Law Changes | https://www.ncdor.gov/taxes-forms/individual-income-tax-forms-instructions | |
| North Dakota | Form ND-1 Form ND-1 Booklet | https://www.tax.nd.gov/forms | |
| Ohio | Form IT 1040 Form IT 1040 Booklet Form IT Schedule of Credits Form IT BUS | http://www.tax.ohio.gov/Individual.aspx | |
| Oklahoma | Form 511 Packet Oklahoma Tax Rates | https://www.ok.gov/tax/Forms_&_Publications/Forms/Income/ https://oklahoma.gov/tax/individuals/pay-taxes.html#RATES | |
| Oregon | Form 40 Form 40 Instructions Publication OR-17 Schedule OR-A Schedule OR-ASC Schedule OR-WFHDC Schedule OR-WFHDC Instructions | http://www.oregon.gov/DOR/programs/individuals/Pages/default.aspx | |
| Pennsylvania | Form PA-40 Form PA-40IN Form PA-40SP | http://www.revenue.pa.gov/Pages/default.aspx | |
| Rhode Island | Form 1040 Form 1040 Resident Instructions Schedule M Social Security Worksheet Standard Deduction Worksheet | http://www.tax.ri.gov/ | |
| South Carolina | Form SC1040 Form SC1040 Instructions SC Individual Income Tax Packet Form SC4972 | https://dor.sc.gov/ | |
| South Dakota | N/A | http://dor.sd.gov/Taxes/Business_Taxes/ | |
| Tennessee | Individual Income Tax Return | http://www.tn.gov/revenue/section/tax-resources | |
| Texas | N/A | https://comptroller.texas.gov/taxes/ | |
| Utah | Form TC-40 Form TC-40 Instructions | http://tax.utah.gov/forms-pubs/ | |
| Vermont | Form IN-111 Form IN-111 Instructions Schedule IN-112 Schedule IN-112 Instructions Schedule IN-119 Schedule IN-119 Instructions Schedule IN-153 Schedule IN-153 Instructions | http://tax.vermont.gov/ | |
| Virginia | Form 760 Form 760 Instructions Schedule A Schedule ADJ | https://www.tax.virginia.gov/forms | |
| Washington | N/A | https://dor.wa.gov/find-taxes-rates/income-tax | |
| West Virginia | Form IT-140 Form IT-140 Booklet | http://tax.wv.gov/Individuals/Pages/Individuals.aspx | |
| Wisconsin | Form 1 Form 1 Instructions Form 1-ES Instructions Schedule 2440W Schedule AD Instructions Schedule SB Instructions | https://www.revenue.wi.gov/Pages/HTML/formpub.aspx | |
| Wyoming | N/A | http://revenue.wyo.gov/ | |