{
  "$comment": "Massachusetts 2026: 5.0% on Part B income plus 4% surtax on taxable income over $1,107,750 (modelled as a 9% band); personal and $1,000 dependent exemptions; deduction for Social Security/Medicare paid up to $2,000; No Tax Status. PFML employee share 0.46% (max) to the SS wage base.",
  "country": "us",
  "jurisdiction": "us-ma",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "1107750",
            "rate": "0.05"
          },
          {
            "upTo": null,
            "rate": "0.09"
          }
        ],
        "mfj": [
          {
            "upTo": "1107750",
            "rate": "0.05"
          },
          {
            "upTo": null,
            "rate": "0.09"
          }
        ],
        "mfs": [
          {
            "upTo": "1107750",
            "rate": "0.05"
          },
          {
            "upTo": null,
            "rate": "0.09"
          }
        ],
        "hoh": [
          {
            "upTo": "1107750",
            "rate": "0.05"
          },
          {
            "upTo": null,
            "rate": "0.09"
          }
        ]
      },
      "deductions": [
        {
          "type": "ficaPaid",
          "id": "fica-deduction",
          "label": "Social Security/Medicare paid (Form 1 line 11, max $2,000)",
          "cap": "2000"
        },
        {
          "type": "perPerson",
          "id": "exemptions",
          "label": "Personal and dependent exemptions (Form 1 line 2)",
          "filer": {
            "single": "4400",
            "mfj": "8800",
            "mfs": "4400",
            "hoh": "6800"
          },
          "perDependent": "1000"
        }
      ],
      "credits": [
        {
          "type": "lowIncomeZero",
          "id": "no-tax-status",
          "label": "No Tax Status (Massachusetts AGI at or below threshold)",
          "threshold": {
            "single": "8000",
            "mfj": "16400",
            "mfs": "0",
            "hoh": "14400"
          },
          "perDependent": {
            "single": "0",
            "mfj": "1000",
            "mfs": "0",
            "hoh": "1000"
          }
        },
        {
          "type": "limitToRateOfExcess",
          "id": "limited-income-credit",
          "label": "Limited Income Credit (tax limited to 10% of MA AGI over the No Tax Status threshold)",
          "rate": "0.10",
          "threshold": {
            "single": "8000",
            "mfj": "16400",
            "mfs": "0",
            "hoh": "14400"
          },
          "perDependent": {
            "single": "0",
            "mfj": "1000",
            "mfs": "0",
            "hoh": "1000"
          }
        }
      ]
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [
      {
        "id": "pfml",
        "label": "Paid Family and Medical Leave (maximum employee share: 0.18% family + 0.28% medical)",
        "rate": "0.0046",
        "wageBase": "184500",
        "annualCap": null,
        "weeklyCap": null,
        "base": "ficaWages",
        "employerRate": "0.0042"
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "ma-no-tax-status",
      "at": "8000",
      "field": "params.incomeTax.credits.0",
      "description": "No Tax Status: tax is zero at or below MA AGI $8,000 (single), $14,400 + $1,000/dependent (HoH), $16,400 + $1,000/dependent (MFJ); just above, full tax applies (the Limited Income Credit then limits tax to 10% of AGI above the threshold, softening the jump)."
    }
  ],
  "notModelled": [
    "Rental deduction, commuter, student loan, and other Schedule Y deductions; age 65+/blind exemptions",
    "Child and Family Tax Credit, EITC, Senior Circuit Breaker and other credits",
    "FICA deduction counts only the employee's own Social Security + Medicare; a spouse's separate $2,000 deduction is not modelled (single-earner household)",
    "Part B/Part C (capital gains) income and 8.5%/12% rates",
    "PFML employers with fewer than 25 covered individuals (employee share is the same 0.46% maximum; employer share 0)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.mass.gov/doc/2026-form-1-es-estimated-tax-payment-vouchers-instructions-and-worksheets/download",
      "title": "MA DOR — calendar tax year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.mass.gov/doc/2025-form-1-instructions/download",
      "title": "MA Form 1 — MoneyOtter rounds each line to the cent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://www.mass.gov/info-details/massachusetts-tax-rates",
      "title": "MA DOR — Massachusetts tax rates: 5.00% wages; tax year 2026 4% surtax on income exceeding $1,107,750",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://www.mass.gov/doc/2025-form-1-instructions/download",
      "title": "2025 Form 1 instructions line 3 — state wages (generally equal to U.S. Form 1040 line 1z)",
      "retrieved": "2026-10-07",
      "note": "2026 Form 1 not yet published; personal/dependent exemption amounts and the $2,000 FICA deduction are fixed in M.G.L. c.62 §3 (not indexed) and unchanged; No Tax Status thresholds assumed unchanged."
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.mass.gov/info-details/massachusetts-tax-rates",
      "title": "MA DOR — tax rates page: 5.00% and, for tax year 2026, additional 4% surtax over $1,107,750 (same threshold for all filing statuses)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.mass.gov/doc/2026-form-1-es-estimated-tax-payment-vouchers-instructions-and-worksheets/download",
      "title": "2026 Form 1-ES — 'The surtax threshold for tax year 2026 is $1,107,750'",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.mass.gov/doc/2025-form-1-massachusetts-resident-income-tax-return/download",
      "title": "2025 Form 1 lines 2a ($4,400 single/MFS, $6,800 HoH, $8,800 MFJ), 2b ($1,000 per dependent), 11a ($2,000 max Social Security/Medicare paid)",
      "retrieved": "2026-10-07",
      "note": "2026 Form 1 not yet published; personal/dependent exemption amounts and the $2,000 FICA deduction are fixed in M.G.L. c.62 §3 (not indexed) and unchanged; No Tax Status thresholds assumed unchanged."
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.mass.gov/info-details/massachusetts-personal-income-tax-exemptions",
      "title": "MA DOR — Personal income tax exemptions (statutory amounts)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.mass.gov/doc/2025-form-1-instructions/download",
      "title": "2025 Form 1 instructions — Limited Income Credit worksheet (line 29: tax over 10% × (MA AGI − $8,000 single / $14,400 + $1,000 per dependent HoH / $16,400 + $1,000 per dependent MFJ) is credited; MFS not eligible); No Tax Status: MA AGI ≤ $8,000 single, ≤ $14,400 + $1,000 per dependent HoH, ≤ $16,400 + $1,000 per dependent MFJ; MFS not eligible",
      "retrieved": "2026-10-07",
      "note": "2026 Form 1 not yet published; personal/dependent exemption amounts and the $2,000 FICA deduction are fixed in M.G.L. c.62 §3 (not indexed) and unchanged; No Tax Status thresholds assumed unchanged."
    },
    {
      "field": "params.conformity",
      "url": "https://www.mass.gov/doc/2025-form-1-instructions/download",
      "title": "2025 Form 1 instructions — MA adopts current IRC provisions for HSAs, employer-provided health coverage, government deferred compensation; wages generally equal federal Form 1040 line 1z",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.mass.gov/info-details/calculate-employer-paid-family-and-medical-leave-contributions",
      "title": "MA DFML — 2025 & 2026 contribution rates: 0.88% for 25+ covered individuals; up to 100% of 0.18% family and 40% of 0.70% medical (0.28%) withheld from wages; employer pays 0.42%; capped at the Social Security taxable maximum",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.ssa.gov/oact/cola/cbb.html",
      "title": "SSA — contribution and benefit base 2026: $184,500",
      "retrieved": "2026-10-07"
    }
  ]
}