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Rates, the standard deduction chart, the personal exemption, and the federal income tax deduction are all taken from the 2025 Form 40 booklet and Ala. Admin. Code r. 810-3-15-.20 and r. 810-3-19-.01/.04. Defined-benefit (FERS annuity) and Social Security are exempt. TSP and other defined-contribution distributions are taxable, but the first $6,000 per person is excluded once that person turns 65 (Code of Alabama §40-18-19(a)(13), added by Act 2022-294, effective 2023) — tested and capped for each spouse independently. Alabama also lets every full-year-resident filer deduct their federal income tax liability, uncapped and regardless of whether they itemize (a nonresident filer's deduction is apportioned by Alabama-source income instead, and a part-year resident's is separately prorated — neither is modeled here) — modeled here from the calculator’s own federal tax figure, which does not include the Net Investment Income Tax (which Alabama’s own worksheet would ADD to the deduction) or any federal credit (which the worksheet SUBTRACTS) — the worksheet’s federal-tax figure does include the AMT, and this calculator’s own figure does not compute the AMT either, so that part already lines up. None of these gaps matter in practice, since this calculator does not otherwise model NIIT, federal credits or the AMT. HEAD OF FAMILY is not modeled — no head-of-household-equivalent status exists anywhere in this calculator — so a household that would qualify is charged as Single, understating both its standard deduction and its personal exemption. Alabama excludes a surviving spouse from Head of Family and has no separate surviving-spouse filing box, so a federal qualifying-surviving-spouse filer is correctly treated as Single here. Married filing separately is not modeled, as in every state. Also not modeled: Alabama's tax credits (including the credit for taxes paid to another state); interest on U.S. Treasury and Alabama state/local obligations, which Alabama exempts but this calculator taxes along with other tax-exempt interest, the same gap disclosed for Missouri; a handful of narrow, temporary or forthcoming wage-related exemptions (overtime pay through mid-2025 and again from 2026, a small future National Guard training-pay exemption) that a household with post-retirement wage income could otherwise qualify for; and itemized deductions and dependent exemptions, as in every state. Alabama also publishes a rounded tax table for taxable income under $100,000 and a slightly different rounded constant above it; this model computes the rate schedule exactly, so a filed return can differ by a few dollars — the same disclosed gap as this calculator’s DC, Maryland, California and New York rules.

Whether TSP distributions qualify for the $2,500 government-pension deduction is genuinely unsettled under Arizona's own statute and DOR guidance; the calculator taxes TSP in full, the conservative reading. A qualifying surviving spouse takes Arizona's head-of-household standard deduction, the only head-of-household figure this calculator can reach — a genuine (non-surviving-spouse) head-of-household filer is not modeled in any state.

Head of household is treated as a single filer, which overcharges: California gives one the joint standard deduction and the wider Schedule Z. Blind and dependent exemption credits are not modeled, nor are itemized deductions or the renter’s credit. California publishes rounded tax tables for taxable income of $100,000 or less; this model computes the rate schedule exactly, so a filed return can differ by a few dollars. Amounts are the 2025 published figures held constant for later years, so the deduction and credits do not grow with the CCPI as California indexes them. Beyond 2026 the SDI rate holds at the latest published figure.

Nobody under 65 received any Social Security subtraction before tax year 2025 (HB24-1142); the calculator applies that year cutover. Not modeled: U.S. government bond interest, PERA/DPSRS pre-1987 contributions, railroad retirement benefits, the military retirement subtraction, CollegeInvest/ABLE contributions, and charitable contributions — narrow items uncommon for a FERS retiree. The Social Security and pension/annuity survivor subtractions available to a person under 55 who received the income due to another person's death are not modeled either, since the calculator carries no such status.

Social Security exemption uses a binary cliff — either fully exempt or fully taxable, with no gradual phaseout. Pension/TSP deduction uses linear phaseout between thresholds.

Rebuilt for #352 against D.C. Code § 47-1803.02 and the Office of Tax and Revenue’s own 2025 D-40 and 2026 D-40ES booklets, which found SIX errors — the District had no test coverage at all before this. Social Security is EXEMPT: § 47-1803.02(a)(2)(L) excludes it and D-40 Schedule I line 10 subtracts it, where the model had been taxing the FULL benefit. Survivor benefits from the District or the federal government are exempt once you are 62, with no cap and no expiry, taken at the gross amount as Schedule I line 12 directs. The standard deduction is now the real $15,000 single / $30,000 joint for 2025 and $16,100 / $32,200 for 2026, where the model held $5,650 / $10,275 — about a third of the correct figures — and it now adds $1,600 for each person aged 65 or over, or $2,000 if you are unmarried and not a surviving spouse, which it had never applied. That addition is measured by BIRTH DATE, not by a plain year-end age: DC’s own worksheet says anyone “born before January 2, 1961” is treated as 65 at the end of 2025, which reaches one extra day of the year a plain age test misses — a fix that helps a living filer born on 1 January just as much as it helps a decedent. In the year of a death the spouse who died still counts: DC’s own worksheet carries no condition about surviving to year end, so that spouse keeps the $1,600/$2,000 addition by birth date exactly as a living person would, and separately keeps the survivor-benefit exclusion above at whatever age they had reached when they died. The rate schedule now runs to the District’s real top rate of 10.75%; it had stopped at 9.25%, which UNDERSTATED tax above roughly $265,000 of income. Only 2025 and 2026 are published, so any year from 2027 onward is projected using the 2026 deduction and addition — the District normally raises them each year, so a projection past 2026 slightly OVERSTATES your DC tax. Your own FERS annuity and your TSP withdrawals are fully taxable, and that is correct rather than a gap: the § 47-1803.02(a)(2)(N)(i) $3,000 exclusion for federal pension income at 62+ EXPIRED for tax years from 2015, and the model deliberately does not apply it. WHAT IS NOT MODELLED. Head of household, which the calculator cannot express — DC gives one a $22,500 standard deduction for 2025, so a head-of-household filer is treated as single here and OVERCHARGED. Blindness, which would add $1,600 or $2,000 again per person. Itemized deductions, which DC requires to match your federal election and computes on its own modified basis. The District’s rounded tax TABLES at $100,000 or less of taxable income, against which this exact arithmetic can differ by a few dollars. And the Schedule H homeowner and renter property credit — worth up to $1,425 for 2025 and genuinely material to some DC retirees — along with the disability exclusion and the DC EITC, none of which the calculator can assess without residence, rent or property-tax and household facts it does not collect.

HB 463 sets 4.99% from 2026 and raises the age-65 exclusion to $70,000 from 2027; its further rate cuts toward 3.99% and deduction increases beyond 2026 have fixed AMOUNTS but an uncertain YEAR, since each annual step can be delayed by a state revenue trigger, so the model holds the 2026 rate and standard deduction forward as a conservative projection rather than assuming the schedule proceeds on time. In the year of a death the spouse who died still counts for their own age: Georgia tests the 65-and-over exclusion band on whether the taxpayer was 65 “during any part of the year” (O.C.G.A. § 48-7-27(a)(5)(D)(iii)), and Form 500 carries the deceased person’s own date of birth — so someone who reached 62 or 65 before dying keeps their exclusion, against their own income, on that final return. The under-62 permanent-disability route to the exclusion, and the separate military-retirement exclusion, are not modelled.

Idaho's retirement deduction applies only to CSRS (state/public pensions). FERS pension is fully taxable.

Illinois has no standard deduction. Instead it allows an exemption of $2,850 per person for 2025, plus $1,000 more for each spouse aged 65 or older — the age addition is worth $49.50 a year each. Because Illinois exempts every retirement stream, that allowance works against whatever else you have: wages if either of you still works, and otherwise interest, dividends and similar income. A spouse who dies during the year keeps their age addition on the final joint return. The whole allowance, age additions included, is denied outright if your federal adjusted gross income is above $500,000 on a joint federal return or $250,000 otherwise — that is a cliff rather than a phase-out, so one dollar over the line costs the entire allowance. Blind and dependent exemptions are not modeled, nor is the reduced allowance for someone who can be claimed as a dependent. Amounts are the 2025 published figures held constant for later years, so the exemption does not grow with the cost-of-living adjustment Illinois applies to it. Illinois levies no local income taxes.

County income tax is not modeled. A $1,000 (single) / $2,000 (MFJ) personal exemption and a $1,000 age-65 exemption (plus $500 more if household federal AGI is under $40,000) apply before the flat rate. The 2027 rate is not modeled — Indiana’s further step to 2.90% is contingent on a revenue-trigger determination not yet confirmed by DOR, so 2.95% holds forward. Railroad retirement benefits, which also reduce the civil service annuity deduction, are not modeled.

Pension and TSP exemption uses a household-level age-55+ approximation. Disability and survivor eligibility paths are not modeled.

Exclusion uses a household-level approximation. Enhanced pre-1998 service exclusions are not modeled.

AGI phaseout above $125k/$250k is not modeled; deduction assumed fully available. Actual benefit phases out for high-income retirees.

Rates, the standard deduction, the exemptions and their federal-AGI phase-down, and the § 10-209 pension exclusion with its Social Security offset are certified against the Tax-General Article and the Comptroller’s 2025 Resident Booklet. A qualified surviving spouse now correctly takes Filing Status 5 — the joint schedule and $6,700 deduction of § 10-105(a)(2) and § 10-217(b)(2), and the deceased spouse rightly generates no exemption of their own. That holds whichever spouse dies first: the survivor gets the same Maryland return either way. And in the year of a death, the spouse who died still counts for their own age: Instruction 10 asks whether you are 65 or older “on the last day of the taxable year”, and a decedent’s taxable year ends at death — so their $1,000 aged exemption and their § 10-209 pension exclusion are both allowed on that final return. Three gaps remain, and the FIRST is the largest. (1) THE COUNTY TAX IS NOT INCLUDED AT ALL, so your real Maryland tax is HIGHER than shown. Every Maryland county and Baltimore City levies its own income tax under § 10-106 — between 2.25% and 3.30% of your Maryland taxable income, and some charge it on brackets. FERSCalc resolves tax to the state level and does not ask which county you live in, as it does not in any state, so none of that is modelled. On $60,000 of Maryland taxable income the missing county tax is roughly $1,350 to $1,980 a year. Add your own county’s rate to the figure shown here, and treat the result as the planning number. (2) The 2026 standard deduction has moved and only the single figure is published, so the 2025 amounts are held forward, which slightly overstates tax. (3) Maryland requires rounded tax TABLES below $100,000 of taxable income; the model computes the rate schedule exactly, so a real return can differ by a few dollars. Also not modelled, as in every state: itemized deductions, dependants, blindness, married filing separately, credits, the § 10-105(a)(3) capital-gains surtax, the two-income subtraction, and subtractions other than Social Security. Maryland’s FAMLI employee contribution IS modeled from 2027, when deductions begin: 0.45% of wages — the employee half of a 0.9% total — up to the Social Security wage cap, shown separately because it is not an income tax. Nothing is charged for an earlier year.

The personal exemption ($4,400 single/MFS, $8,800 MFJ) is inflation-indexed with a statutory cap (MGL ch. 62 §3(B)(b)(1)(A)) — the current figures sit AT that cap, which is why they have been stable. An additional $700-per-qualifying-person exemption applies at age 65+; a spouse's own $700 requires an actual joint return. A household owes $0 outright at Massachusetts AGI (wages plus TSP distributions) at or below $8,000 single/$16,400 MFJ (No Tax Status), and one just above either threshold has tax capped at 10% of the excess (the Limited Income Credit) — this bites a lower-income working retiree hardest. A qualifying surviving spouse takes the same exemption as a single filer, which may UNDERSTATE the true exemption: Massachusetts's Head of Household status is available to anyone who meets the underlying federal HoH facts (an unmarried person paying over half the cost of a home for a qualifying dependent) regardless of which status was actually filed federally, and a genuine surviving-spouse household often meets those facts too — this calculator has no Head of Household filing status to route to, so it cannot claim the more favorable $6,800 figure such a household could actually elect. Not modelled: the $2,200 blindness exemption; the Line 11 deduction (up to $2,000/person) for FICA/Medicare/retirement-system contributions actually withheld from wages, relevant to a still-working retiree; the 4% surtax on taxable income over the annually-indexed ~$1.1 million threshold; and the 8.5%/12% short-term-capital-gains and collectibles rates, since this calculator models no capital-gains income category.

The birth-year and age tests use the OLDER spouse's actual date of birth (MCL 206.30(9)(f)/(10)(e)), not Person A's. Born-before-1946 filers have their whole pension capped at the private maximum rather than leaving a public (federal) component unlimited, since this rule does not split federal from non-federal pension income. The standard-deduction alternative's 2026–2028 enhancement (claiming it without giving up the Social Security subtraction, per 2025 PA 24) is not modelled for other years; those years use the pension-cap route only. TSP is excluded from every deduction route per Michigan Letter Ruling 2025-1.

Rates, the tax chart with its whole-dollar rounding, the standard deduction and its age-65 additions, the public pension exemption and its Social Security offset, the age-62 gate, the federal income tax deduction, and the per-spouse computation of a joint return are all taken from the 2024 and 2025 Form MO-A, Form MO-1040 and their instructions, and — since Missouri does not publish a tax year’s own form until the filing season that covers it — from the Department of Revenue’s separately published 2026 Withholding Tax Formula for the 2026 figures. The tax chart’s own bracket width grows every year (inflation-indexed under state law) and its top rate has stepped down over time, so an earlier or later year is genuinely a different chart, not the same one relabeled. In the year of a death the spouse who died still counts for their own age: the statute behind the Social Security deduction asks only for a taxpayer “sixty-two years of age and older” and sets no date, and MO-1040 page 1 carries “Age 62 through 64” and “Age 65 or Older” boxes for each spouse beside a “Deceased in 2025” box for each — so a decedent who had reached 62 or 65 keeps both the Social Security deduction and the age-65 addition on that final return. The age-65 addition is Missouri’s FEDERAL standard deduction adopted by reference, so it also follows the federal day-before-birthday rule for a LIVING taxpayer born 1 January: federal law counts them as reaching 65 the day BEFORE their birthday — for a 1 January birthday that day is 31 December of the PRIOR year, so it lands them a full tax year earlier than an ordinary birthday count would say, exactly as a 2025 federal return would count them — the Social Security deduction’s own age-62 gate is Missouri’s own test and does not get this adjustment. The exemption cap is the year’s published maximum Social Security benefit ($48,967 for 2026), held forward rather than projected. What is NOT modelled — the material gaps, not an exhaustive list. Social Security DISABILITY carries no age limit under Missouri’s rule, but disability status is not collected, so a recipient under 62 is overcharged. Blindness would add to the standard deduction. The private pension deduction is not applied, because the calculator cannot distinguish privately funded retirement income from public. Income with no per-person owner is apportioned between spouses in the ratio of the income that does have one, where a real return would assign it to whichever spouse holds the asset. Missouri’s own additions and subtractions are not modelled, including the subtraction for interest on direct U.S. obligations; nor are the long-term care insurance deduction, the resident credit, the nonresident and part-year income percentage, the property tax credit or the Working Family credit. The federal income tax deduction is computed from the calculator’s ordinary federal income tax, where Missouri asks for total federal tax including certain Schedule 2 and Schedule 3 amounts, so the deduction may be understated by an amount this model cannot bound. A head-of-household filer is treated as single, where Missouri would give a $23,625 standard deduction and the $1,400 exemption — identifying that status would require a question the calculator does not ask, and does not need for retirement planning. TSP is treated as public-source under Missouri DOR Letter Ruling 8197, which binds the Department only as to the taxpayer who requested it; amounts attributable to an IRA transferred into the TSP would be private and cannot be separated here. Also not modelled, as in every state: itemized deductions, dependants, married filing separately, and local taxes — including the Kansas City and St. Louis earnings taxes. Minnesota Paid Leave IS modeled from 2026, when premiums began: 0.44% of wages — the most an employer may collect from an employee out of the 0.88% premium — capped at the OASDI limit, on a non-federal earner only. An employer may cover more of it, and a small employer’s total rate is lower; the model charges the ceiling and prices the alternative. Minnesota’s income tax itself is not certified; only that premium is.

Montana's own standard deduction ($14,520 single / $29,040 MFJ per SB 399) is applied. Social Security is treated as fully exempt — a simplification that may differ for high-income filers.

Not modeled: New Jersey’s personal exemptions (regular, age-65, blind/disabled and veteran, $1,000-$6,000 each) and the Property Tax Deduction (up to $15,000) or Property Tax Credit alternative — both reduce New Jersey tax for many retirees and neither is collected as an input. The Special Exclusion ($6,000/$3,000, for a taxpayer who will never be eligible for Social Security or Railroad Retirement benefits) and the Unclaimed Pension Exclusion (sheltering other income for a 62+ household with $3,000 or less of earned income) are also not modeled. Pension income assumes the federal Simplified Method basis-recovery convention this engine uses everywhere; New Jersey’s own Three-Year Rule or General Rule can compute a different NJ-taxable amount in the years contributions are still being recovered. New Jersey’s FOUR worker contributions ARE modeled: unemployment insurance at 0.3825% and workforce development at 0.0425% on wages up to $44,800 for 2026, plus temporary disability at 0.19% and family leave at 0.23% on wages up to $171,100 — two different bases. They are shown separately from income tax because none of them is one.

Income gate for the age-65 deduction ($28.5k/$51k) is not modeled — most FERS retirees exceed it. The Social Security cliff is binary: fully exempt below threshold, fully taxable above.

THE EXEMPTION IS FOR FEDERAL SERVICE, WHICH MATTERS IF YOUR SPOUSE IS NOT A FEDERAL EMPLOYEE. New York exempts a federal employee’s Thrift Savings Plan in full, and FERSCalc applies that by where the money in each account CAME FROM rather than by who holds it today. So your own TSP is exempt; a non-federal spouse’s 401(k) or IRA — which you enter in the same place, we only relabel the box — is not, and gets the $20,000 pension exclusion instead. If one of you dies and the accounts merge, the money keeps the treatment it earned: a non-federal spouse’s savings do not become exempt by passing to a federal survivor. The same is true if the balance is used to buy a TSP annuity. ONE $20,000 EXCLUSION, NOT ONE PER ACCOUNT. New York gives each of you a single $20,000 exclusion covering all your qualifying pension and annuity income whatever its source, so a non-federal pension and a non-federal 401(k) share it. It belongs to each spouse individually — a spouse with no such income cannot lend their allowance to the other. In the year you reach 59½ the model grants none of it, where New York would allow it against payments received after your half-birthday; it has no way to know when in the year you took money out, so it takes the conservative side. ONE ASSUMPTION WORTH KNOWING: we treat your whole TSP as federally earned. If you rolled money in from a private-sector plan, the Department has held that the rolled-in share does NOT get the federal exemption — it gets at most the $20,000 exclusion, and may get less or none, because that exclusion requires you to be past 59½ and is shared with any other pension income you have (TSB-A-15(6)I). FERSCalc asks for one TSP balance and cannot see the split, so where a rolled-in share would still have been taxable it understates your New York tax. A $20,000 exclusion for a pension from an employer other than the federal government is implemented in the engine, but the app never collects such a pension, so it is always zero here today. New York City and Yonkers resident income taxes are NOT modeled: if you live in the City you pay up to 3.876% on top of the state tax shown here. FERSCalc resolves tax to the state level and asks for no city of residence, in New York as everywhere else. Head of household is treated as a single filer, which overcharges, and the household credit, itemized deductions and dependent exemptions are not modeled. New York also requires a rounded tax table below $65,000 of taxable income; this model computes the rate schedule exactly, so a filed return can differ by a dollar or two. Above $107,650 of New York adjusted gross income the state adds back the benefit of its lower tax brackets; that recapture is modeled, and it correctly ignores your FERS annuity, TSP and Social Security because New York does not count them. New York Paid Family Leave IS modeled, at 0.432% of wages capped at $411.91 for 2026 (0.388% and $354.53 for 2025), on a non-federal earner only and shown separately from income tax because it is not an IT-201 liability. New York’s separate disability-benefit deduction — at most about sixty cents a week — is not modeled.

The Bailey exclusion IS now modelled (#365). Following Bailey v. State of North Carolina, N.C.G.S. § 105-153.5(b)(5), the State cannot tax the retirement benefits of a federal retiree who had five or more years of creditable service on 12 August 1989 — for a qualifying retiree the FERS annuity and the Special Retirement Supplement are entirely outside the North Carolina base, not merely deducted. FERSCalc works out whether that applies from the service record you have already entered and never asks: if your federal service began after about August 1984 you cannot qualify, which is the case for most people using this calculator. WHERE IT IS LEFT UNCERTAIN, YOU ARE STILL CHARGED. The model counts only creditable CIVILIAN service toward the five years — the NCDOR directives are silent on whether military service, service whose contributions were refunded, and service needing a deposit count, so it excludes all three, which is the reading that qualifies fewer people. If those periods are what would carry you over five years, your real North Carolina tax may be lower than shown; check your service record. One case runs the other way: a period that only became creditable when you paid a deposit years later is recorded here simply as creditable, with no date, so it counts toward the five years even though it may not have counted in 1989 — which would make your real tax HIGHER than shown. YOUR TSP IS STILL TAXED HERE even if you qualify, and the reason is missing data rather than unsettled law. Directive PD-99-2 settles the TSP rules: the employee component is vested if you first contributed before 12 August 1989, the employer matching component follows the employee component, and the agency’s fixed-percentage contributions need three years of service (two for certain highly ranked employees) by that date. Where you are vested in some components but not all, the exclusion is a fraction: the balance of the components you ARE vested in, over your total balance, applied to every year’s distribution. The 12 August 1989 date decides which components qualify — the balances themselves come from the Form TSP-8 you receive when you leave. FERSCalc cannot compute that fraction, because it holds a traditional balance and a Roth balance and not the TSP-8 split between your own contributions, the agency’s match and the agency’s automatic 1%. So your TSP is taxed in full here, which OVERSTATES your North Carolina tax if you qualify — and possibly by a lot, since anyone contributing before August 1989 is vested in both the employee and matching components. Your TSP-8 and a tax adviser can work the fraction out. Sources: NCDOR Directives PD-99-1, PD-99-2, PD-00-1, PD-04-1 and PD-14-1. Also not modelled, as in every state: itemized deductions, dependants, married filing separately, credits, and local taxes.

Wide 0% bracket ($48,475 single / $80,975 MFJ) means most moderate retirement income is effectively untaxed. Top rate applies only to income above those thresholds.

Ohio repealed its top nonbusiness-income bracket for 2026, moving from a graduated schedule (3.5% in 2024, 3.125% in 2025) to a single flat rate above the zero-tax threshold; the personal exemption's own MAGI ceiling moved too, from $750,000 (2025) to $500,000 (2026+). Four credits apply, in the order Ohio itself sets: the retirement income credit and the $50 senior credit (both under $100,000 of MAGI less exemptions), a $20-per-exemption credit (under $30,000), and a joint filing credit up to $650 when both spouses independently have at least $500 of qualifying income. In the year of a death the spouse who died still counts for their own age: the senior citizen credit asks whether you were “65 or older at the end of the tax year”, and a decedent’s tax year ends at death — so the $50 credit is allowed on that final return where they had reached 65. Two things are not modelled, both assumed absent: dependent exemptions, because the calculator has no dependant count, and the lump-sum retirement or senior credit history that both credits ask about; nor is the portion of an annuity attributable to credited uniformed service, since the calculator has no military-service-credit input. A filer claiming dependants is therefore charged slightly too much.

HB 2764 (2025) restructured Oklahoma's brackets for tax year 2026 onward: the prior six brackets (0.25%-4.75%) become 0%/2.5%/3.5%/4.5%. Married/surviving-spouse bracket thresholds are exactly double the single ones in EVERY year modelled, not just 2026+. 2027+ is held forward from 2026 as a disclosed projection, since Oklahoma's own revenue-trigger mechanism can cut rates further on a test evaluated each December. The standard deduction ($6,350 single/MFS, $12,700 MFJ/surviving spouse) is frozen well below the current federal figure. A qualifying surviving spouse uses the joint brackets and standard deduction but only their own $1,000 personal exemption, not a second one — that requires an actual living spouse. The $10,000 retirement-income exclusion applies PER PERSON against that person's own combined pension and TSP income — a household where all the retirement income belongs to one spouse gets one $10,000 exclusion, not two. An additional $1,000/person exemption for a taxpayer or spouse 65+ IS modelled, gated on Federal AGI at or below $15,000 single/$25,000 joint (Roth-conversion income excluded from that test). Oklahoma itemized deductions are NOT modelled — this calculator always applies the standard deduction, which understates Oklahoma tax for anyone who would itemize (large mortgage interest, charitable giving, medical expenses). One further narrow item is not modelled, erring toward overstating Oklahoma tax: the FERS Annuity Supplement's eligibility for a separate 100% federal-civil-service-in-lieu-of-Social-Security exclusion (the calculator cannot isolate the supplement from the rest of the pension figure). Below $100,000 of taxable income, Oklahoma's own return uses a rounded, whole-dollar tax table rather than continuous bracket math; this calculator always computes directly, so a filed return can differ by a small, bounded amount, the same disclosed simplification several other certified states carry.

The federal income tax liability subtraction (ORS 316.695/Table 9) IS modeled, capped at the year-gated maximum ($8,500 for 2025, $8,750 for 2026); Table 9's own AGI phase-out above $125,000 single/$250,000 MFJ is not modeled, which overstates the subtraction (understates tax) for a household in that band. The age-65 additional standard deduction ($1,200 single/head of household, $1,000 per qualifying spouse married/surviving spouse) and the personal exemption credit ($256 for 2025, $263 for 2026, denied outright above $100,000 single/$200,000 MFJ federal AGI) are both modeled. The retirement income credit (ORS 316.157) IS modeled: for a household age 62+ with taxable pension/TSP income under a narrow combined income/Social-Security test, worth up to $675 single or $1,350 married filing jointly, not a qualifying surviving spouse; the credit itself sunsets for tax years beginning on or after January 1, 2032 (ORS 316.157, as amended by 2025 c.562 §5). The pre-October-1991 federal service subtraction — which applies to both a FERS pension AND TSP withdrawals — is not modeled, since it requires service-history data the calculator does not collect; this is a real, uncaptured subtraction for a CSRS-to-FERS transferee with substantial pre-1991 service, though the gap is near zero for most current FERS retirees. Paid Leave Oregon IS modeled separately: 0.6% of wages — the employee’s 60% share of the 1% contribution rate — on wages up to $184,500 for 2026 ($176,100 for 2025), on a non-federal earner only, and shown apart from income tax because it is not an income tax.

Pennsylvania does not tax Social Security, and the FERS annuity is treated as exempt whatever your retirement path — though note the caveat below. TSP is different. Pennsylvania lists thrift savings plans among the kinds of plan that “can, but do not necessarily” be eligible employer-sponsored plans, and tells filers to ask their plan administrator — it has never determined that the federal TSP specifically qualifies, so the model assumes it does. Eligible plans are exempt only for “payments you receive after you qualify for retirement and retire”. Someone who retires immediately, or under MRA+10, has done both from the day they separate. Someone who separates before qualifying has not — but this is not permanent: Pennsylvania deems them retired once they reach retirement age (61 Pa. Code § 101.6(m)(1)), which the calculator takes as the date their deferred annuity becomes payable, or age 59½ where no annuity is ever payable. So an early separator’s TSP withdrawals are taxed until that date and exempt afterwards. An attested total-and-permanent disability moves the date earlier, since Pennsylvania treats a disability distribution as generally not taxable. All of this is worked out from the service record already collected, so it asks you nothing extra. TWO LIMITS worth knowing. First, cost recovery is not modelled: Pennsylvania already taxed your own TSP contributions when you made them, so that share of a withdrawal should come back tax-free, and the calculator cannot know how much of an entered balance is your own contributions — so a taxable withdrawal is taxed in full, which OVERSTATES Pennsylvania tax for an early separator. Previously these withdrawals were exempted entirely, which understated it by more. Second, the year you reach that date is treated as fully retired, where a real return would tax the withdrawals taken earlier in it. On the FERS annuity itself: Pennsylvania never writes “FERS”, but its own PA-40 instructions settle it anyway. Under “Income not taxable for PA PIT purposes” they list both “commonly recognized pension, old age, or retirement benefits paid after becoming eligible to retire, and retiring” and, separately and unconditionally, “Civil Service Annuity”. Either covers a retired federal annuitant. That assumption about the TSP, flagged at the top, is the one place this model reads beyond what Pennsylvania has actually determined. Pennsylvania’s other classes of income beyond compensation are not modelled, and neither are local city, county and municipal income taxes. Pennsylvania’s employee unemployment withholding IS modeled: 0.07% of ALL wages, with no cap, shown separately because it is not a PA-40 liability and does not reduce Pennsylvania taxable compensation.

AGI income thresholds ($107k/$133.75k) are not modeled; modification assumed fully available. Actual benefit phases out for high-income retirees.

H.4216 (Act 110 of 2026) rebuilt South Carolina’s individual income tax starting with tax year 2026: the return now starts from federal AGI (not federal taxable income) and a new South Carolina Income Adjusted Deduction (SCIAD, $15,000 single / $30,000 MFJ, phased out by federal AGI) replaces the federal standard deduction. Not modeled: the SC1040’s other addition/subtraction lines (state tax refund, disability retirement, out-of-state income, capital gains, 529 contributions, the Active Trade or Business Income deduction, the SC Dependent Exemption, and others), the new §12-6-3632 Earned Income Tax Credit (125% of the federal EITC, capped at $200) H.4216 added, the surviving-spouse retirement deduction for a deceased spouse’s own separate retirement account, military retirement income, and Head of Household and Married Filing Separately filing statuses. This calculator has no nonresident concept, matching every other state modeled here, though South Carolina's own nonresident SCIAD proration (added by the same act) is a 2026-specific wrinkle worth naming. The 2026 rate is a real, enacted figure, held forward for any later year this calculator projects; 2027-and-later reductions are conditional on an annual revenue-growth trigger, not a fixed schedule, so a real 2027 return could differ from this projection.

SS credit phases out above $54k/$90k state taxable income. High-income retirees may see partial SS taxation not fully reflected in the model.

Vermont's SS exemption and pension exclusion are mutually exclusive. FERSCalc applies a heuristic: choose the SS exemption when SS income > 0 (typically more valuable for FERS retirees), otherwise apply the $10,000 pension exclusion.

In the year of a death the spouse who died still counts for their own age: Virginia’s age deduction is a pure birth-date test — the worksheet asks only for taxpayers born within a date range, with no condition about living to the end of the year — and Form 760 tells a surviving spouse to put the deceased spouse’s date of birth on the return. Rates, the Social Security exclusion, the year-scheduled standard deduction, the age deduction and personal exemptions are certified against the Code of Virginia. One Virginia-specific gap remains: § 58.1-322.03(5)(a) gives individuals born on or before 1 January 1939 a FLAT $12,000 age deduction with no income phase-out, and the model applies the phased (5)(b) branch to everyone — so it overstates tax for that cohort above the AFAGI threshold. Also not modelled, as in every state: itemized deductions, dependents, blindness, married filing separately, credits, and subtractions other than Social Security.

Rate decreasing annually.

Standard deduction phases out above ~$18k (single) / $26k (MFJ) — most retirees receive $0. The age-67+ exclusion cannot be combined with Wisconsin tax credits in the same year.