What We Correct
This page records material corrections: changes to content that could have affected a reader's understanding of the tax law or the outcome of a calculation. We publish these because a tax site that never shows a correction is not more accurate than one that does, only less transparent.
We treat a change as material, and log it here, when the original content did any of the following:
- misstated a rule of tax law, a statutory citation, or the classification of a deduction, credit, or item of income;
- changed a calculator result, or displayed a figure a reader could have relied on;
- misstated eligibility for a deduction, credit, or filing position;
- misstated the treatment of adjusted gross income, modified adjusted gross income, or taxable income;
- used a figure from the wrong tax year and presented it as current law;
- misstated an official deadline, form number, rate, or threshold; or
- could reasonably have affected a reader's financial decision.
We do not log routine editorial work: typography and grammar fixes, formatting and layout changes, wording improvements that do not change meaning, link repairs that did not alter substance, or the ordinary annual updating of figures when a new tax year takes effect. Those changes are reflected in each page's Last Reviewed date instead.
How We Handle a Reported Error
Anyone can report a suspected error by emailing contact@nationaltaxtools.com. The most useful reports name the page, quote the sentence, and cite the authority you believe is correct. Every substantive report is checked against primary sources, meaning the Internal Revenue Code, IRS forms, instructions, publications and revenue procedures, the enacted text of legislation, or the relevant state agency, rather than against secondary commentary.
When a reported error may reflect a broader issue, we review related calculators and guidance rather than limiting the correction to the reported page. This is the most important thing we do with a report. A single wrong sentence is usually a symptom of a concept that was misunderstood in one place and then repeated, and the reported page is rarely the only one affected.
Where a correction is material, we publish it here, add a dated note to the corrected page, and add an automated check designed to catch that class of error before publication. We use source verification, automated validation, and editorial review to reduce errors and catch inconsistencies between pages. We do not claim that this prevents every error, and the log below exists precisely because it does not.
For how content is written, sourced, and reviewed in the first place, see our Editorial Policy.
Correction Log
Most recent first. This log begins in 2026, when we started recording corrections in this form.
October 2026 - Calculator audit: results corrected on 45 calculators and 9 guides
We tested every calculator on the site against worked examples taken from the statute, IRS forms and instructions, IRS publications, SSA, CMS and HHS. Pages whose results or rules were wrong were corrected, and each carries its own dated notice. The main corrections:
- Tax rates and brackets: 2026 head-of-household bracket edges ($201,750 / $256,200, not the single-filer $201,775 / $256,225) in the AMT, ESPP, ISO and Roth conversion calculators; the 2025 married-filing-separately 15% capital gain cut-off ($300,000) in the AMT and ESPP calculators; the lottery calculator moved from 2025 to 2026 brackets; bracket-start rounding in the HSA calculators and the rental income calculator; Tax Table rounding in the kiddie tax calculator and EIC Table rounding in the EITC calculator.
- Self-employment and payroll: the $400 net-earnings floor for self-employment tax (1099, gig worker, S-corp savings, W-2 vs 1099, quarterly); the Social Security wage base in the 1099 calculator; the $125,000 separate-return Additional Medicare threshold (S-corp savings); Additional Medicare withholding at $200,000 for every filing status (bonus, RSU); the Publication 15-T aggregate method for bonuses; the Solo 401(k) limit to net earnings; the QBI 20%-of-taxable-income cap (LLC vs S-corp) and the $400 QBI minimum for specified service businesses; the order of Form 7206 steps; Section 179 bonus depreciation for equipment used 50% or less for business.
- Investments and property: net investment income tax wrongly charged on net unrealized appreciation; the 7% QSBS AMT preference now limited to pre-September 28, 2010 stock; depreciation gain on home and installment sales (not excludable under §121, taxed at ordinary rates up to 25%, unused standard deduction); the 1031 basis after a loss exchange; the ESPP §423(c) cap for lookback plans and capital loss offsets; rental expense proration under §280A(e).
- Credits: the EITC phase-out (smaller of the earned-income and AGI amounts); the American opportunity credit under the kiddie tax (fully nonrefundable rather than reduced); the refundable child tax credit earned-income limit (childcare calculator); Alaska and Hawaii poverty guidelines ($6,880 / $6,330 per extra person); the Saver's Credit order of the distribution reduction and $2,000 cap; the Roth IRA phase-out applied to compensation; the qualifying-relative income limit ($5,200 for 2025).
- Deductions: the separate-return AMT add-on; charitable percentage-limit ordering, the 2026 0.5% floor carryover and the non-itemizer 60% limit; non-disaster casualty losses limited to casualty gains; the Publication 936 ratio rounding; self-employed tips limited to net profit; the Trump account seed limited to 2025-2028 births; FICA savings above the wage base (HSA vs FSA); the 2026 $350 educator cap (mileage).
- Filing and IRS procedures: 2025 filing thresholds (single 65+ is $17,750; blindness does not raise the threshold; file at the threshold); the estimated tax penalty ($1,000 exception, payment ordering, simple not compounded interest); extension interest and penalties (quarterly rates compounded daily, part months, the October 15 condition); the $29 online payment-plan fee and the $50,000 online limit; CP504 notices do not provide a pre-levy Collection Due Process hearing (a state refund levy gets a post-levy hearing under §6330(f)); Social Security benefits rounded down to the dollar, and spousal benefits for people who also have their own benefit.
Sources are cited on each corrected page. These calculators now have automated worked-example tests that run before every change is published.
October 2026 - Senior deduction phase-out rounding; car loan mixed-use and refinancing rules
Our senior standard deduction calculator reduced the $6,000 enhanced senior deduction only in whole $1,000 steps. The law reduces it by 6% of every dollar of modified AGI above $75,000 ($150,000 on a joint return), so results changed by up to $59.94 per eligible person; for example, $75,500 of single MAGI now gives $5,970 instead of $6,000.
Our car loan interest guide and calculator said interest on a vehicle used for business must be split by business-use percentage, citing Notice 2025-57, and gave an example of a vehicle driven 60% for business. Under the final regulations (T.D. 10054), the vehicle must be expected to be used for personal purposes more than 50% of the time (use as an employee counts as personal use), so a vehicle used 60% in the owner's own trade or business does not qualify at all; for a qualifying vehicle a split is optional, and the same interest cannot be deducted twice. Both pages also said a refinanced loan qualifies up to the original loan amount; the limit is the balance of the loan refinanced. Our OBBBA overview now also states the first-lien and personal-use requirements.
Sources: IRC §§151(d)(5)(C)(iii), 163(h)(4); T.D. 10054 (Internal Revenue Bulletin 2026-39), §1.163-16.
October 2026 - Enhanced senior deduction example, Roth catch-up timing, IRA deduction rules, car loan first lien
Our standard deduction calculator said that lowering MAGI from $76,000 to $75,000 would recover $1,320 of federal tax through the enhanced senior deduction. At $76,000 the $6,000 deduction is reduced by 6% of the $1,000 excess, or $60, so the move restores $60 of deduction, worth $13.20 at a 22% rate. The calculator's results were not affected.
Our 401(k) contribution calculator and 401(k) contribution limits guide said the final Roth catch-up regulations include a transition period postponing full enforcement until 2027, and cited them as T.D. 10026. The final regulations are T.D. 10033. They did not extend the IRS administrative transition period, which generally ended December 31, 2025, so the SECURE 2.0 requirement applies to catch-ups made in 2026 by employees whose 2025 FICA wages from the plan sponsor exceeded $150,000. The regulations themselves generally apply from 2027 (later for certain governmental and collectively bargained plans), with a reasonable, good-faith interpretation required before then. The calculator now leaves a flagged 2026 catch-up out of the traditional tax savings, so those results fell, and it no longer flags 2025 catch-ups.
Our traditional IRA deduction calculator said in several places that anyone without workplace plan coverage can deduct fully regardless of income. That holds only when neither spouse is covered; an uncovered spouse of a covered worker phases out between $242,000 and $252,000 of 2026 MAGI on a joint return, or $0 and $10,000 on a separate return if the spouses lived together. Its help text also said contributions were capped at taxable compensation, but the calculator capped them at the annual dollar limit only; it now asks for taxable compensation and applies that cap, including the spousal IRA rule on a joint return. It also applied the spousal phase-out to a qualifying surviving spouse, which changed that result to the full deduction.
Our car loan interest guide and calculator left out the requirement that the loan be secured by a first lien on the vehicle, and the guide's phase-out formula box still rounded the reduction down. The reduction is $200 for each $1,000 or part of $1,000 of MAGI above the threshold, rounded up. No calculator result changed.
Sources: IRC §§151(d)(5)(C), 163(h)(4)(B) and (C), 219(g); IR-2025-91 and T.D. 10033; IRS Notice 2025-67; IRS "IRA deduction limits"; Publication 590-A; IRS "Working Families Tax Cut" provisions page.
October 2026 - West Virginia payroll pages
Our West Virginia pages said the 2026 income tax rate cut shows up when comparing a late-2025 pay stub with an early-2026 one. SB 392 was signed on March 31, 2026. The cut of about 5% is retroactive to January 1, 2026 for the annual tax, but checks paid early in 2026 were withheld at the 2025 rates, so the West Virginia line shrank partway through the year and the early over-withholding is reconciled on Form IT-140. The calculator now applies the March 2026 IT-100.2A tables.
Sources: West Virginia Tax Division, 2026 Income Tax Rate Cut page; Form IT-100.2A (March 2026).
October 2026 - Oklahoma, Oregon, South Carolina, Utah and Virginia payroll pages
Oklahoma. Our Oklahoma pages said claiming two allowances instead of one changes withholding by under a dollar a paycheck. Each $1,000 allowance is worth about $45 a year at the 2026 top rate of 4.50% ($47.50 at the 2025 rate), about $1.73 per biweekly check; the difference is under a dollar only on a weekly payroll.
Oregon. Our Oregon pages said the statewide transit tax rises to 0.2% on January 1, 2026. That increase was referred to voters as Measure 120, which failed on May 19, 2026, so the rate stays 0.1% and the calculator has always used 0.1%. The calculator page also said the effective Oregon rate stays under 6% of gross at $95,000; it is about 6.3%.
South Carolina. Our South Carolina calculator said the top income tax rate was 6.2% for 2025, down from 6.3%; the 2025 top tax rate was 6% (6.2% for 2024), and 6.2% was the top tier of the 2025 withholding formula. Both South Carolina pages described the 2026 income tax as a graduated 0% to 6% tax; Act 110 of 2026 set the 2026 rates at 1.99% under $30,000 and 5.21% minus $966 at $30,000 and above. The 0% / 3% / 6% schedule is the 2026 withholding formula, which SCDOR had not revised as of October 2026, and the calculator correctly follows it.
Utah. Our Utah payroll guide paired the 2026 base allowance with the 2025 phase-out points ($43,700 single / $87,400 married). For 2026 the allowance is fully phased out above about $46,700 single or $93,300 married. No calculator figure was affected.
Virginia. Our Virginia pages said reciprocity covers wages only and applies to any resident of DC, Kentucky, Maryland, Pennsylvania, or West Virginia. The exemption requires daily commuting for DC and Kentucky residents and, for Maryland, Pennsylvania and West Virginia residents, fewer than 183 days in Virginia, only Virginia wage income, and that income taxed by the home state. The calculator page also said Virginia's formula is the one the federal payroll system uses, which Virginia Tax says is not possible, and the payroll guide said Virginia has no flat supplemental rate; employers may use a flat 5.75% when tax has already been withheld from regular wages.
Sources: Oklahoma Tax Commission Packet OW-2 (2026); Oregon Department of Revenue, Statewide Transit Tax and 150-206-436 (2026); SCDOR Information Letter #26-20, Individual Income Tax page and Form WH-1603F (2026); Utah Publication 14 (Rev. 4/26); Virginia Tax, Income Tax Withholding Guide for Employers (Rev. 05/25).
October 2026 - North Carolina, New Mexico, New York and Ohio payroll pages
North Carolina. Our North Carolina pages described the 3.49% rate for 2027 and later cuts as a fixed schedule, and the payroll guide said the 2027 trigger had been confirmed. Under G.S. 105-153.7(a1) each cut after 2026 takes effect only if a state revenue trigger is met, and that determination has not been finally made.
New Mexico. Our New Mexico pages gave the Workers' Compensation Assessment Fee as $2.00 per quarter from the employee and $2.30 from the employer. From July 1, 2025 it is $2.25 from the employee and $2.55 from the employer, $4.80 per employee per quarter including $0.30 for the Uninsured Employers' Fund (Section 52-5-19 NMSA 1978). The calculator's per-check figures did not change, because the fee is deducted once a quarter and was never included in them.
New York. The New York City example on our New York payroll guide used approximate figures that understated federal withholding ($305.00 shown, $337.31 computed) and NYC tax ($95.00 shown, $108.88 computed), overstating net pay by about $49 per biweekly check. The example now shows the computed figures, which match the calculator.
Ohio. Our Ohio pages described the annual-return brackets as plain percentages. The statutory table carries fixed dollar amounts: $342 plus 2.75% of income over $26,050 for 2025 (with $2,394.32 plus 3.125% above $100,000) and $332 plus 2.75% of income over $26,050 for 2026. The calculator page also said bonuses use the same Ohio method as regular wages; Ohio withholds on supplemental wages at a separate rate, 2.75% for 2026. No calculator figure was affected by either error.
Sources: N.C. Gen. Stat. 105-153.7; NCDOR Form NC-30 (2026); New Mexico Taxation and Revenue Department, Withholding Tax and Workers' Compensation; NYS-50-T-NYS and NYS-50-T-NYC (1/26); IRS Publication 15-T (2026); Ohio Revised Code 5747.02; Ohio Adm. Code 5703-7-10; Ohio Department of Taxation percentage method effective August 1, 2026.
October 2026 - Mississippi and Montana payroll pages
Mississippi. Our Mississippi paycheck calculator labeled the Form 89-350 inputs the wrong way round; on the form, dependents are Line 4 and the age 65 or blind exemptions are Line 5 (the calculation was not affected). Both Mississippi pages attributed the 2024 to 2026 rates to the Build Up Mississippi Act, and the payroll guide said its cuts are contingent on revenue growth and come every couple of years. HB 1 (2025) cuts the rate every year by law, to 3.75% for 2027, 3.5% for 2028, 3.25% for 2029 and 3% for 2030; only cuts after 2030 depend on revenue triggers.
Montana. Our Montana pages said withholding allowances were removed from Form MW-4 in 2025; they were removed in 2024. The pages also described a nearest-dollar rounding rule; the Department of Revenue guide's text says to round withholding up to a whole dollar, while its own worked examples round to the nearest dollar.
Sources: Mississippi Form 89-350 (Rev. 10/24), HB 1 (2025) as sent to the Governor, Pub 89-700 (revised 1/13/2026); Montana Department of Revenue, Employer and Information Agent Guide (V4 November 2025) and Publication 1 (2026); USDA NFC bulletin NFC-24-1709906313.
October 2026 - Kentucky, Louisiana, Maine, Maryland and Massachusetts payroll pages
Massachusetts. Our Massachusetts paycheck calculator applied the 4% surtax to gross wages above the threshold; Circular M applies it to annualized wages after the FICA deduction (up to $2,000) and exemptions, at 9% on the excess over $1,107,750 for 2026. For a single employee earning $1,300,000 with one exemption, biweekly Massachusetts withholding is $2,773.62 (it was overstated by about $9.85 a paycheck). Both Massachusetts pages also said the surtax is generally settled on the annual return rather than withheld; Circular M has included it in withholding since 2024. The calculator's PFML maximum ($810.06) used the 2025 wage base; for 2026 it is $848.70. Its married example now counts a spouse as four exemptions, as Form M-4 directs.
Kentucky. Our Kentucky paycheck calculator applied Covington's 2.45% occupational license tax to all wages; Covington taxes wages only up to the Social Security wage base ($184,500 for 2026). The calculator now applies the cap.
Louisiana. Our Louisiana pages said dependents still reduce Louisiana tax on the annual return. Act 11 of the 2024 Third Extraordinary Session repealed the dependent exemptions (RIB 25-012). The payroll guide's statement that R-1306 sets a flat 3.09% supplemental rate was removed; the 2026 R-1306 sets none.
Maine. Our Maine paycheck calculator capped the Paid Leave premium at the 2025 Social Security wage base and gave a $880.50 maximum while stating the 2026 cap; for 2026 the cap is $184,500 and the maximum employee premium is $922.50.
Maryland. Our Maryland pages said that without a Form MW507 the employer withholds as single with zero exemptions; the Comptroller's withholding guide requires withholding as if the employee claimed one exemption.
Sources: Massachusetts DOR Circular M (effective January 1, 2026), 4% Surtax page, Form M-4, and DFML contribution rates; Kentucky DOR 2026 Withholding Formula and USDA NFC Kentucky local withholding bulletin (2026); Louisiana Department of Revenue R-1306 (1/26) and RIB 25-012; Maine Department of Labor, Paid Leave premiums (2026); Comptroller of Maryland, 2026 Withholding Guide.
October 2026 - Georgia, Hawaii, Iowa, Idaho and Kansas payroll pages
Hawaii. Our Hawaii paycheck calculator was labelled 2025 but already subtracted the 2026 extra lump-sum withholding allowance of $4,350; for 2025 Booklet A set it at $1,650, so the calculator's 2025 Hawaii withholding was too low (for a single $65,000 earner paid biweekly, about $7.89 per paycheck). Both Hawaii pages also said the withholding tables had been unchanged since 2013 and for 2025 and 2026; the lump-sum allowance rose to $4,350 for withholding from January 1, 2026, while the $1,144 allowance value and the rate charts did not change. The calculator is now a 2026 calculator, and its 2026 Hawaii results are unchanged.
Georgia. Our Georgia payroll guide said the 2026 income tax rate is 5.09%. Under HB 463 the 2026 rate is 4.99%, retroactive to January 1, 2026, with withholding at 4.99% permitted from May 11, 2026; the standard deduction rose to $15,000 / $30,000 and the dependent allowance to $5,000. For a single $65,000 earner the 2026 Georgia line is $95.96 per biweekly paycheck, not about $103.76.
Iowa. Our Iowa payroll guide put a single $65,000 earner's 2026 state line at about $75.19 per biweekly paycheck; with the 2026 $13,000 deduction it is $74.46.
Idaho. Our Idaho pages said Idaho withholds a flat 5.8% on separately paid supplemental wages; the Tax Commission rate is 5.3%. The calculator also rounded Idaho withholding to the cent, while the Tax Commission's computation methods round to the nearest whole dollar; it now rounds to whole dollars.
Kansas. Our Kansas paycheck calculator said supplemental pay always goes through the withholding tables. When it is stated separately and federal tax is withheld as a flat percentage, Kansas withholds a flat 5% of the gross payment.
Sources: Hawaii Department of Taxation, Booklet A (Rev. 2024 and Rev. 2025) and Tax Announcement 2025-07; Georgia Department of Revenue, 2026 Employer's Tax Guide (updated September 2026); Iowa Department of Revenue, Withholding Formula effective January 1, 2026; Idaho State Tax Commission, Computing Withholding and EPB00744 (2026); Kansas Department of Revenue, KW-100.
October 2026 - Alabama, Connecticut and Colorado payroll pages
Alabama. Our Alabama paycheck calculator and payroll guide listed the Opelika occupational tax at 1.5% of gross wages, and the calculator withheld it at that rate. Opelika cut the tax to 1% effective April 1, 2025. For an Opelika worker earning $2,500 per biweekly paycheck the city line falls from $37.50 to $25.00. A worked example also described two dependents as worth $1,000 each at an $85,000 income; above $50,000 the Alabama dependent exemption is $500 each (the example's arithmetic already used $500).
Connecticut. Our Connecticut pages called Table C of the withholding rules the "3 percent" phase-out add-back; the Department of Revenue Services calls it the 2% tax rate phase-out add-back. The calculator also skipped a Table C or Table D step when annual wages fell exactly on a breakpoint, because those rows apply at "more than or equal to" the amount. At exactly $50,250 on code A, Connecticut withholding is $74.49 per biweekly paycheck, not $73.58.
Colorado. Our Colorado paycheck calculator and guide said every employee pays the FAMLI employee share. Colorado FAMLI allows employers to deduct up to the employee share from wages, and some employers pay it themselves.
Sources: Alabama Department of Revenue, Withholding Tax Tables and Instructions (January 2026); City of Opelika, Occupation License; Connecticut DRS TPG-211 (2026) and IP 2026(1); Colorado FAMLI Division.
October 2026 - Arizona payroll guide paycheck example
The biweekly paycheck example on our Arizona payroll taxes page showed net pay of $1,968.85, but its own lines ($2,500.00 gross less $227.46 federal withholding, $155.00 Social Security, $36.25 Medicare and $50.00 Arizona withholding) add up to $2,031.29. The example has been recalculated with 2026 figures and now shows net pay of $2,042.60. The Arizona Paycheck Calculator itself was not affected.
Sources: IRS Publication 15-T (2026); Arizona Form A-4 (2026).
October 2026 - W-4 worked examples and instructions; W-2 calculator deductions
The worked examples on our W-4 calculator did not match its own calculation. A single teacher earning $65,000 owes $5,620 and is over-withheld by $100 (the page said $5,838 and under-withheld); the married example owes $8,864 and is over-withheld by $5,176; and the 67-year-old with $21,600 of wages gets the full $6,000 senior deduction, so no tax is owed and all $960 withheld is over-withheld (the page applied a phase-out that does not start until $75,000). The examples are now generated from the calculator itself.
Several W-4 instructions were also corrected against the 2026 Form W-4: a spouse's or second job's wages belong in Step 2, not Step 4(a), which is for income not from jobs; the Step 2(c) checkbox does not switch to "the single rate" and is generally more accurate only when the lower-paying job pays more than half of the higher-paying one; Steps 3 through 4(b) go on only one W-4, generally for the highest-paying job; and exemption from withholding requires both no tax liability last year and none expected this year. Our W-2 calculator told readers to enter tips or overtime deductions as itemized deductions, which the calculator ignores whenever the standard deduction is larger; it now has a separate Schedule 1-A field that is subtracted in addition to the standard or itemized deduction. A single filer with $65,000 of wages and a $10,000 overtime deduction owes $4,471.50, not $5,749.
Sources: Form W-4 (2026) and its instructions; Schedule 1-A (Form 1040) 2025; IRS Revenue Procedure 2025-32.
October 2026 - Paycheck calculators updated to 2026; overtime in the hourly-to-salary calculator
Eleven payroll calculators that had used 2025 figures now calculate with 2026 figures: the Paycheck, Hourly Paycheck and Take-Home Pay calculators, the Florida, Nevada, New Hampshire, Tennessee and Texas paycheck calculators, the hourly-to-salary and salary-to-hourly calculators, and the employer payroll tax calculator. They use the 2026 IRS Publication 15-T withholding tables, the 2026 Social Security wage base of $184,500, and, where they estimate annual tax, the 2026 standard deduction and brackets. The Take-Home Pay Calculator's benefit hints now show 2026 limits ($24,500 401(k), $4,400 / $8,750 HSA, $3,400 health FSA, $7,500 dependent care FSA, $340 a month commuter). Results changed for most inputs, and the worked examples were recalculated.
The hourly-to-salary calculator also counted only the half-time premium for overtime hours, leaving out their base pay, although the page says overtime is paid at 1.5 times the hourly rate. Five overtime hours a week at $18.50 an hour add $7,215 a year, not $2,405. Overtime hours are now paid at 1.5 times the rate.
Sources: IRS Publication 15-T (2026); IRS Publication 15 (2026); IRS Revenue Procedures 2025-32 and 2025-19; IRS Publication 15-B (2026); IRS news release IR-2025-111.
October 2026 - Refund timing, Texas and Florida details, and refund tracker claims
Several refund pages gave timing that differed from the IRS. The IRS says most e-filed refunds arrive within 3 weeks, mailed returns take 6 or more weeks, amended returns take 8 to 12 weeks, and up to 16 (several pages said up to 20 weeks, one attributing that figure to the IRS), and a paper check should arrive within 4 weeks of the date it is issued. Our refund date estimator now uses these windows, applies the PATH Act date to paper returns with the EITC or the Additional Child Tax Credit, and one worked example's end date was corrected to March 11. Estimates from the tool changed for amended returns, paper checks and early paper EITC returns.
Our Texas page described the franchise tax as a gross receipts tax; it is a tax on taxable margin. It said appraisal districts handle property tax refunds; the county tax collector issues them (Tax Code §31.11). Our Florida page said property taxes are paid through property appraisers; appraisers assess and tax collectors collect. Our refund tracker index described itself as "51 Official Trackers" with "direct government links only," though most entries link to our own state guides; that wording was corrected, and the state cards that open our guides are now labelled as guides.
Sources: IRS Refunds; IRS Where's My Amended Return; IRS, When to expect your refund if you claimed the EITC or ACTC; Texas Comptroller, Franchise Tax and Property Tax Refunds; Texas Tax Code §31.11.
October 2026 - More calculators labelled for 2026 while calculating 2025
Eight more calculators were labelled "2025-2026" while calculating only with 2025 figures, including the 2025 Social Security wage base of $176,100 (it is $184,500 for 2026): the Florida, Nevada, New Hampshire, Tennessee and Texas paycheck calculators, the hourly-to-salary and salary-to-hourly calculators, and the self-employment tax calculator, whose main heading also said "2026." They are now labelled 2025 and state that they support 2025 calculations only. The calculations themselves did not change.
Sources: IRS Publication 15-T (2025); Social Security Administration, Contribution and Benefit Base.
October 2026 - Child tax credit described as expiring after 2028
Our child tax credit guide said the $2,200 credit applies only for tax years 2025 through 2028 and reverts to $1,000 per child after 2028, and our overview of the One Big Beautiful Bill Act listed the credit among provisions that expire after 2028. That was incorrect. The Act made the $2,200 credit permanent: IRC §24(h) no longer has an end date, and the $2,200 amount is indexed for inflation for tax years after 2025. The guide and the overview also said married-filing-separately filers cannot claim the refundable additional child tax credit; the Schedule 8812 form and instructions contain no such restriction, so that statement was removed. Our child tax credit calculator applied the same mistaken rule and showed $0 of refundable credit for separate filers; it now applies the normal formula, so results changed for those filers. Otherwise no calculator result changed; the guide's text, tables, frequently asked questions and structured data were corrected.
Sources: IRC §24(h) as amended by Public Law 119-21; IRS Child Tax Credit page.
October 2026 - Car loan interest deduction: married filing separately, phase-out rounding; tips cap on joint returns
Our auto loan interest calculator and several guides said that married-filing-separately filers cannot claim the qualified passenger vehicle loan interest deduction, and the calculator did not offer that filing status. That was incorrect. IRC §163(h)(4) has no joint-return requirement, unlike the tips, overtime and senior deductions. An otherwise eligible separate filer qualifies, with the $100,000 phase-out threshold, and the $10,000 cap applies per return for every filing status.
The calculator also rounded the phase-out down to whole $1,000 steps. The law reduces the deduction by $200 for each $1,000 or part of $1,000 of modified AGI above the threshold, so results changed by up to $200 for incomes just above a $1,000 step. With the full $10,000 cap, the deduction reaches zero once modified AGI is more than $149,000, or $249,000 on a joint return.
Our OBBBA overview and 2025 tax brackets guide also said a joint return could deduct $25,000 of qualified tips per spouse, up to $50,000. The tips deduction is capped at $25,000 per return, including on a joint return. The OBBBA overview also listed the additional child tax credit among benefits a separate filer loses; the Schedule 8812 instructions do not bar separate filers from it, so that statement was removed.
Sources: IRC §§163(h)(4), 224; Schedule 1-A (Form 1040) 2025, Parts II and IV; IRS "Schedule 1-A, Additional Deductions: What to know about the new form"; Instructions for Schedule 8812 (2025).
October 2026 - Paycheck, hourly paycheck and take-home pay calculators labelled 2025-2026
Our Paycheck Calculator, Hourly Paycheck Calculator and Take-Home Pay Calculator were labelled "2025-2026," but each has always calculated with 2025 figures: the 2025 federal withholding tables in IRS Publication 15-T and the 2025 Social Security wage base of $176,100. For 2026 the wage base is $184,500 and the withholding tables changed, so these calculators do not show 2026 paychecks. They are now labelled 2025 and state that they support 2025 calculations only. The calculations themselves did not change; a 2026 update is planned as a separate, tested change.
Sources: IRS Publication 15-T (2025 and 2026); Social Security Administration, Contribution and Benefit Base.
October 2026 - Remaining "above-the-line" wording, tips cap in the W-4 guide, child tax credit amount, and student loan offsets
Our September 2026 correction (below) fixed the classification of the Schedule 1-A deductions across the site. A further review found four passages it had missed, on the refund date estimator, the self-employment tax guide, the guide to filling out Form W-4, and the W-4 calculator, which still called these deductions "above-the-line." They are below-the-line deductions: the Schedule 1-A total is entered after the AGI line, so they reduce taxable income but not AGI or modified AGI.
The guide to filling out Form W-4 also gave the qualified tips deduction a $12,500 cap for single, head of household and married-filing-separately filers. The cap is $25,000 for every eligible filing status, and married taxpayers must file jointly to claim it. The refund date estimator and the card describing our child tax credit guide stated the credit as $2,500 per qualifying child; the amount enacted for 2025 is $2,200.
Our federal refund tracker said federal student loan refund offsets were paused "through approximately July 2026" under the One Big Beautiful Bill Act, and that defaulted borrowers were not having 2026 refunds seized. The Department of Education announced a temporary delay of these collections on January 16, 2026, but did not set that end date, and the delay was a Department decision rather than a provision of the Act. We could not confirm the current status from a primary source, so the page now says so and points readers to StudentAid.gov. No calculator results changed in this group of corrections.
Sources: IRC §§24, 63(b), 224; Schedule 1-A (Form 1040) 2025; IRS Child Tax Credit page; U.S. Department of Education announcement of January 16, 2026.
October 2026 - W-2 tax calculator: 2025 head-of-household and married-filing-separately rates
Our W-2 tax calculator used an incorrect 2025 head-of-household rate schedule: its 12% bracket ended at $54,475 instead of $64,850, and its 32% bracket at $250,525 instead of $250,500. A head-of-household filer with $80,000 of wages was shown $6,615 of tax instead of $6,425. The calculator also taxed married-filing-separately returns on the single rate schedule, whose 37% bracket begins at $626,350; for married filing separately it begins at $375,800. Calculated results changed for head-of-household filers and for married-filing-separately filers with taxable income above $375,800.
The page's worked examples were also corrected. Its $65,000 single example showed tax of $5,611; the correct figure is $5,749, so the illustrated refund is $151, not $289. Its married-filing-jointly example used a $2,000 child tax credit per child; the 2025 credit is $2,200 per qualifying child, so that example's net tax is $7,098 and its refund $4,102.
Sources: IRS Revenue Procedure 2024-40 (2025 rate schedules); Public Law 119-21; IRS Child Tax Credit page.
October 2026 - W-4 calculator: tips deduction cap and filing-status rules
Our W-4 withholding calculator limited the qualified tips deduction to $12,500 for single, head of household and married-filing-separately filers. That was incorrect. Under IRC §224(b) the tips deduction is capped at $25,000 for every eligible filing status; only the overtime deduction under IRC §225 has a $12,500 limit, which rises to $25,000 on a joint return. The calculator had applied one shared cap to both deductions, so it also gave a qualifying surviving spouse the $25,000 overtime cap, although that return is not a joint return.
The calculator also allowed the tips, overtime and senior deductions on a married-filing-separately return. A married taxpayer must file jointly to claim any of them. It applied no income phase-outs to these deductions, accepted any amount for the senior deduction, and showed the 2026 head-of-household 24% and 32% bracket limits as $201,775 and $256,225 instead of $201,750 and $256,200. It also left out the 2026 deduction of up to $1,000 ($2,000 on a joint return) for cash gifts to charity by taxpayers who take the standard deduction; it now includes it and compares that route with itemizing. It did not reduce the child and other-dependent credits for incomes above $200,000 ($400,000 married filing jointly), which by law fall by $50 for each $1,000 or part of $1,000 over those amounts. Calculated results changed for affected inputs. The calculator now applies the statutory caps, filing-status rules and Schedule 1-A phase-outs, and works out the senior deduction from the age 65 boxes. We corrected the logic, the input labels, the explanatory text and the structured data.
Sources: IRC §§151(d)(5), 163(h)(4), 224, 225; Schedule 1-A (Form 1040) 2025; 2026 Form W-4; IRS Revenue Procedure 2025-32.
October 2026 - Form 1099-NEC and W-2 filing deadlines
Our 2026 tax deadlines page listed March 31, 2026 as the electronic filing deadline for Form 1099-NEC, both on the page and in a downloadable calendar file. That was incorrect. Form 1099-NEC has no later electronic filing date: for payments made in 2025 it had to be furnished to recipients and filed with the IRS by February 2, 2026, on paper or electronically. March 31, 2026 was the electronic filing deadline for Form 1099-MISC and most other information returns, not Form 1099-NEC.
The same page, and our business tax deadlines guide, also showed January 31, 2026 for Forms W-2, W-3, 940 and 1099-NEC. Because January 31, 2026 fell on a Saturday, the deadline moved to February 2, 2026 (February 10, 2026 for Form 940 if all federal unemployment tax was deposited when due). The business guide also showed February 28, 2026 for paper non-NEC 1099s, which moved to March 2, 2026, and October 31, 2026 and January 31, 2027 for Form 941, which move to November 2, 2026 and February 1, 2027. The displayed dates, the countdown and both calendar files were corrected.
Sources: IRS First Quarter Tax Calendar; IRS Instructions for Forms 1099-MISC and 1099-NEC; IRS General Instructions for Certain Information Returns; IRS General Instructions for Forms W-2 and W-3; IRS Instructions for Form 940; IRC §7503.
September 2026 - Charitable contribution deduction for non-itemizers, and related OBBBA deductions
We previously described the deduction for non-itemizers under IRC §170(p) as an "above-the-line" deduction that reduced adjusted gross income. That classification was incorrect. Section 170(p) is a below-the-line deduction available to taxpayers who do not itemize, and it reduces taxable income after AGI has been determined.
Reviewing that report showed the same misclassification applied to the other deductions created by the One Big Beautiful Bill Act and reported on Schedule 1-A: the deduction for qualified tips (IRC §224), qualified overtime compensation (IRC §225), qualified passenger vehicle loan interest (IRC §163(h)(4)), and the enhanced deduction for taxpayers age 65 and over (IRC §151(d)(5)(C)). None of these reduces AGI or modified AGI. We corrected the description on every affected guide, calculator, hub page and set of structured data.
Three calculators also displayed figures that followed from the wrong classification, and those displayed values changed. The Social Security taxable-benefit calculator had reduced provisional income by the senior deduction, which does not affect provisional income; that input and its output rows were removed. The tips and overtime calculators each displayed a modified AGI figure reduced by the deduction; those rows were removed. The tax computed by the tips and overtime calculators was correct throughout and did not change.
We also corrected citations found during the same review: the vehicle loan interest deduction is at IRC §163(h)(4), not at a section 227, which does not exist; and the state and local tax cap is section 70120 of the Act, not section 70203.
Sources: IRC §§62, 63(b), 63(d), 151(d)(5), 163(h)(4), 170(p), 224, 225; Public Law 119-21.
Reported by a reader. We are grateful for the report.
June 2026 - 2025 standard deduction shown at pre-OBBBA amounts
Several calculators and guides showed the 2025 standard deduction as $15,000 for a single filer, $30,000 for married filing jointly, and $22,500 for head of household. Those were the amounts before the One Big Beautiful Bill Act. The correct 2025 amounts, as enacted, are $15,750 (single and married filing separately), $31,500 (married filing jointly and qualifying surviving spouse), and $23,625 (head of household).
Because the standard deduction is used in the calculation itself, results on the affected calculators changed. We corrected the calculator logic, the displayed values, the guide text, the frequently asked questions and the structured data on every affected page. We also corrected the statutory citation: the standard deduction increase is section 70102 of the Act, not section 70101, which covers the rate brackets.
Sources: Public Law 119-21 §70102; IRS Revenue Procedure 2025-32.
Reported by a reader. We are grateful for the report.
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