AUTHORITATIVE SOURCES
Government publications
Our preferred sources are the IRS, Social Security Administration, state revenue departments, statutes, official forms, instructions, and published tax schedules.
Our tax data
Clear estimates start with clear sources.
Ledjyr combines official government publications with respected tax research, then checks and maintains that information before using it in our planning tools.
CONSOLIDATED RESEARCH
Tax Foundation data
Its annual 50-state report gives us a consistent nationwide reference for rates, brackets, deductions, exemptions, and significant changes.
CROSS-CHECKS
Independent confirmation
We compare sources, investigate discrepancies, and use strong multi-source agreement for stable facts such as states with no tax on ordinary individual income.
About the report
What is the Tax Foundation report?
The Tax Foundation is a US 501(c)(3) nonprofit focused on tax-policy research and education. It describes itself as nonpartisan and publishes federal, state, and international tax research.
About the Tax FoundationTFTax Foundation
Annual data report
State Individual Income Tax Rates and Brackets, 2026
Published by the Tax Foundation's state-tax researchers, the report compiles state individual income-tax structures in one place. It covers rates, bracket thresholds, standard deductions, personal exemptions, filing-status differences, and notable changes for the year.
The report says its tables draw on state tax statutes, forms, and instructions. Its 2026 edition presents the most up-to-date information available to its authors as of February 11, 2026 and provides downloadable nationwide data.
Read the 2026 reportHow we use it
A strong reference—not a substitute for the law.
Calling the report a secondary source is a description of where it sits in the evidence chain. It does not mean the work is unreliable. A single, professionally maintained 50-state dataset is valuable for comparison, consistency, and spotting changes that deserve closer review.
Why Ledjyr uses it
- • It organizes complex rules across every state into a consistent format.
- • It provides a practical nationwide baseline and independent cross-check.
- • Its notes help identify special rules and recent legislative changes.
- • Previous annual editions make year-to-year changes easier to trace.
Why official sources still come first
- • State agencies and legislatures are the legal authority for their own rules.
- • Laws and guidance can change after an annual report's research cutoff.
- • Some credits, phase-outs, local taxes, and filing-status rules require more detail.
- • A discrepancy should be investigated—not silently resolved by choosing one source.
Our process
From publication to estimate
01
Collect
Gather current federal and state rates, brackets, deductions, exemptions, and filing rules.
02
Compare
Check consolidated data against official publications and investigate figures that do not align.
03
Model
Translate the applicable rules into a consistent calculation model for Ledjyr's planning tools.
04
Maintain
Review the data as new schedules, legislation, forms, and official guidance are published.
Transparency belongs in the product.
Ledjyr provides planning estimates, not filed returns or professional tax advice. We show source and verification information because users should understand what supports an estimate—and where its limits are.