{
  "$comment": "Maryland 2026: graduated state rates 2%–6.5% (2025 BRFA added 6.25%/6.5% brackets), flat standard deduction ($3,400/$6,800 – COLA-indexed, provisional), $3,200 personal exemptions reduced by federal AGI; county/Baltimore City local income tax on Maryland taxable net income. FAMLI contributions do not start until 1 Jan 2027.",
  "country": "us",
  "jurisdiction": "us-md",
  "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": "1000",
            "rate": "0.02"
          },
          {
            "upTo": "2000",
            "rate": "0.03"
          },
          {
            "upTo": "3000",
            "rate": "0.04"
          },
          {
            "upTo": "100000",
            "rate": "0.0475"
          },
          {
            "upTo": "125000",
            "rate": "0.05"
          },
          {
            "upTo": "150000",
            "rate": "0.0525"
          },
          {
            "upTo": "250000",
            "rate": "0.055"
          },
          {
            "upTo": "500000",
            "rate": "0.0575"
          },
          {
            "upTo": "1000000",
            "rate": "0.0625"
          },
          {
            "upTo": null,
            "rate": "0.065"
          }
        ],
        "mfj": [
          {
            "upTo": "1000",
            "rate": "0.02"
          },
          {
            "upTo": "2000",
            "rate": "0.03"
          },
          {
            "upTo": "3000",
            "rate": "0.04"
          },
          {
            "upTo": "150000",
            "rate": "0.0475"
          },
          {
            "upTo": "175000",
            "rate": "0.05"
          },
          {
            "upTo": "225000",
            "rate": "0.0525"
          },
          {
            "upTo": "300000",
            "rate": "0.055"
          },
          {
            "upTo": "600000",
            "rate": "0.0575"
          },
          {
            "upTo": "1200000",
            "rate": "0.0625"
          },
          {
            "upTo": null,
            "rate": "0.065"
          }
        ],
        "mfs": [
          {
            "upTo": "1000",
            "rate": "0.02"
          },
          {
            "upTo": "2000",
            "rate": "0.03"
          },
          {
            "upTo": "3000",
            "rate": "0.04"
          },
          {
            "upTo": "100000",
            "rate": "0.0475"
          },
          {
            "upTo": "125000",
            "rate": "0.05"
          },
          {
            "upTo": "150000",
            "rate": "0.0525"
          },
          {
            "upTo": "250000",
            "rate": "0.055"
          },
          {
            "upTo": "500000",
            "rate": "0.0575"
          },
          {
            "upTo": "1000000",
            "rate": "0.0625"
          },
          {
            "upTo": null,
            "rate": "0.065"
          }
        ],
        "hoh": [
          {
            "upTo": "1000",
            "rate": "0.02"
          },
          {
            "upTo": "2000",
            "rate": "0.03"
          },
          {
            "upTo": "3000",
            "rate": "0.04"
          },
          {
            "upTo": "150000",
            "rate": "0.0475"
          },
          {
            "upTo": "175000",
            "rate": "0.05"
          },
          {
            "upTo": "225000",
            "rate": "0.0525"
          },
          {
            "upTo": "300000",
            "rate": "0.055"
          },
          {
            "upTo": "600000",
            "rate": "0.0575"
          },
          {
            "upTo": "1200000",
            "rate": "0.0625"
          },
          {
            "upTo": null,
            "rate": "0.065"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard",
          "label": "Maryland standard deduction",
          "amount": {
            "single": "3400",
            "mfj": "6800",
            "mfs": "3400",
            "hoh": "6800"
          }
        },
        {
          "type": "schedule",
          "id": "exemptions-filers",
          "label": "Personal exemptions – taxpayer and spouse (Exemption Amount Chart 10A)",
          "schedule": {
            "single": [
              {
                "agiUpTo": "100000",
                "value": "3200"
              },
              {
                "agiUpTo": "125000",
                "value": "1600"
              },
              {
                "agiUpTo": "150000",
                "value": "800"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "150000",
                "value": "6400"
              },
              {
                "agiUpTo": "175000",
                "value": "3200"
              },
              {
                "agiUpTo": "200000",
                "value": "1600"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "100000",
                "value": "3200"
              },
              {
                "agiUpTo": "125000",
                "value": "1600"
              },
              {
                "agiUpTo": "150000",
                "value": "800"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "150000",
                "value": "3200"
              },
              {
                "agiUpTo": "175000",
                "value": "1600"
              },
              {
                "agiUpTo": "200000",
                "value": "800"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ]
          }
        },
        {
          "type": "perPerson",
          "id": "exemptions-dependents",
          "label": "Dependent exemptions (Exemption Amount Chart 10A)",
          "filer": {
            "single": "0",
            "mfj": "0",
            "mfs": "0",
            "hoh": "0"
          },
          "perDependent": "3200",
          "perDependentSchedule": {
            "single": [
              {
                "agiUpTo": "100000",
                "value": "3200"
              },
              {
                "agiUpTo": "125000",
                "value": "1600"
              },
              {
                "agiUpTo": "150000",
                "value": "800"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "150000",
                "value": "3200"
              },
              {
                "agiUpTo": "175000",
                "value": "1600"
              },
              {
                "agiUpTo": "200000",
                "value": "800"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "100000",
                "value": "3200"
              },
              {
                "agiUpTo": "125000",
                "value": "1600"
              },
              {
                "agiUpTo": "150000",
                "value": "800"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "150000",
                "value": "3200"
              },
              {
                "agiUpTo": "175000",
                "value": "1600"
              },
              {
                "agiUpTo": "200000",
                "value": "800"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ]
          }
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [],
    "localities": {
      "allegany": {
        "kind": "flat",
        "name": "Allegany County",
        "rate": "0.032"
      },
      "anne-arundel": {
        "kind": "brackets",
        "name": "Anne Arundel County",
        "brackets": {
          "single": [
            {
              "upTo": "50000",
              "rate": "0.027"
            },
            {
              "upTo": "400000",
              "rate": "0.0294"
            },
            {
              "upTo": null,
              "rate": "0.032"
            }
          ],
          "mfj": [
            {
              "upTo": "75000",
              "rate": "0.027"
            },
            {
              "upTo": "480000",
              "rate": "0.0294"
            },
            {
              "upTo": null,
              "rate": "0.032"
            }
          ],
          "mfs": [
            {
              "upTo": "50000",
              "rate": "0.027"
            },
            {
              "upTo": "400000",
              "rate": "0.0294"
            },
            {
              "upTo": null,
              "rate": "0.032"
            }
          ],
          "hoh": [
            {
              "upTo": "75000",
              "rate": "0.027"
            },
            {
              "upTo": "480000",
              "rate": "0.0294"
            },
            {
              "upTo": null,
              "rate": "0.032"
            }
          ]
        }
      },
      "baltimore-city": {
        "kind": "flat",
        "name": "Baltimore City",
        "rate": "0.032"
      },
      "baltimore-county": {
        "kind": "flat",
        "name": "Baltimore County",
        "rate": "0.032"
      },
      "calvert": {
        "kind": "flat",
        "name": "Calvert County",
        "rate": "0.032"
      },
      "caroline": {
        "kind": "flat",
        "name": "Caroline County",
        "rate": "0.032"
      },
      "carroll": {
        "kind": "flat",
        "name": "Carroll County",
        "rate": "0.0303"
      },
      "cecil": {
        "kind": "flat",
        "name": "Cecil County",
        "rate": "0.0274"
      },
      "charles": {
        "kind": "flat",
        "name": "Charles County",
        "rate": "0.0303"
      },
      "dorchester": {
        "kind": "flat",
        "name": "Dorchester County",
        "rate": "0.033"
      },
      "frederick": {
        "kind": "tieredFlat",
        "name": "Frederick County",
        "tiers": {
          "single": [
            {
              "upTo": "25000",
              "rate": "0.0225"
            },
            {
              "upTo": "50000",
              "rate": "0.0275"
            },
            {
              "upTo": "150000",
              "rate": "0.0296"
            },
            {
              "upTo": null,
              "rate": "0.032"
            }
          ],
          "mfj": [
            {
              "upTo": "25000",
              "rate": "0.0225"
            },
            {
              "upTo": "100000",
              "rate": "0.0275"
            },
            {
              "upTo": "250000",
              "rate": "0.0296"
            },
            {
              "upTo": null,
              "rate": "0.032"
            }
          ],
          "mfs": [
            {
              "upTo": "25000",
              "rate": "0.0225"
            },
            {
              "upTo": "50000",
              "rate": "0.0275"
            },
            {
              "upTo": "150000",
              "rate": "0.0296"
            },
            {
              "upTo": null,
              "rate": "0.032"
            }
          ],
          "hoh": [
            {
              "upTo": "25000",
              "rate": "0.0225"
            },
            {
              "upTo": "100000",
              "rate": "0.0275"
            },
            {
              "upTo": "250000",
              "rate": "0.0296"
            },
            {
              "upTo": null,
              "rate": "0.032"
            }
          ]
        }
      },
      "garrett": {
        "kind": "flat",
        "name": "Garrett County",
        "rate": "0.0265"
      },
      "harford": {
        "kind": "flat",
        "name": "Harford County",
        "rate": "0.0306"
      },
      "howard": {
        "kind": "flat",
        "name": "Howard County",
        "rate": "0.032"
      },
      "kent": {
        "kind": "flat",
        "name": "Kent County",
        "rate": "0.033"
      },
      "montgomery": {
        "kind": "flat",
        "name": "Montgomery County",
        "rate": "0.032"
      },
      "prince-georges": {
        "kind": "flat",
        "name": "Prince George's County",
        "rate": "0.032"
      },
      "queen-annes": {
        "kind": "flat",
        "name": "Queen Anne's County",
        "rate": "0.032"
      },
      "somerset": {
        "kind": "flat",
        "name": "Somerset County",
        "rate": "0.032"
      },
      "st-marys": {
        "kind": "flat",
        "name": "St. Mary's County",
        "rate": "0.032"
      },
      "talbot": {
        "kind": "flat",
        "name": "Talbot County",
        "rate": "0.024"
      },
      "washington": {
        "kind": "flat",
        "name": "Washington County",
        "rate": "0.0295"
      },
      "wicomico": {
        "kind": "flat",
        "name": "Wicomico County",
        "rate": "0.032"
      },
      "worcester": {
        "kind": "flat",
        "name": "Worcester County",
        "rate": "0.0225"
      }
    }
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "md-exemption-steps",
      "field": "params.incomeTax.deductions.1",
      "description": "Each $3,200 exemption falls to $1,600, $800 and $0 as federal AGI passes $100k/$125k/$150k (single, MFS) or $150k/$175k/$200k (joint, HoH): one extra dollar of AGI can raise state + local tax by up to ~$130 per exemption."
    },
    {
      "id": "md-dependent-exemption-steps",
      "field": "params.incomeTax.deductions.2",
      "description": "Dependent exemptions step down at the same AGI tiers as the filer exemptions."
    },
    {
      "id": "md-frederick-tiers",
      "field": "params.localities.frederick",
      "description": "Frederick County applies one rate to ALL taxable net income by tier (2.25%/2.75%/2.96%/3.20%), so crossing a tier boundary ($25,000; $50,000 or $100,000; $150,000 or $250,000) raises local tax on the whole income – e.g. about $125 at $25,000 to $25,001."
    }
  ],
  "notModelled": [
    "Two-income married couple subtraction (up to $1,200), itemized deductions and the 7.5% itemized phase-out, age/blind $1,000 exemptions",
    "State and local earned income credits, poverty level credit, Maryland child tax credit, 2% additional tax on net capital gains",
    "Nonresident local rate (2.25%) and part-year rules"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf",
      "title": "Comptroller of Maryland – 2025 Resident Income Tax Booklet (calendar year)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf",
      "title": "2025 Resident Booklet – Tax Rate Schedules I (Single/MFS/Dependent) and II (MFJ/HoH/QSS), standard deduction method ($3,350 / $6,700), Exemption Amount Chart (10A)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/tax-alert-changes-to-standard-and-itemized-deductions-and-to-state-and-local-income-tax-rates-from-the-2025-legislative-session.pdf",
      "title": "Maryland Tax Alert (rev. 22 Dec 2025) – BRFA 2025 (Ch. 604): 5.75% bracket capped, new 6.25% and 6.5% brackets for tax years after 2024",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/facts/withholding-tax-facts-2026.pdf",
      "title": "Maryland Withholding Tax Facts Jan–Dec 2026 – Tax Rate Schedules I and II (unchanged from 2025)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions.0",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf",
      "title": "2026 Maryland Employer Withholding Guide – \"the Standard Deduction is $3,400\" (2026 COLA-indexed amount)",
      "retrieved": "2026-10-07",
      "note": "INFERENCE/ESTIMATE (provisional): $3,400 is the Comptroller’s 2026 single amount; the joint/HoH amount ($6,800 = 2×) is not yet published – inferred from the statutory 2:1 ratio. HB 411 (2026, $4,100/$8,200) was not enacted."
    },
    {
      "field": "params.incomeTax.deductions.1",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf",
      "title": "2025 Resident Booklet – Exemption Amount Chart (10A): $3,200 per exemption; Single/MFS $1,600 over $100k, $800 over $125k, $0 over $150k; Joint/HoH/QSS $1,600 over $150k, $800 over $175k, $0 over $200k",
      "retrieved": "2026-10-07",
      "note": "Withholding Tax Facts 2026: exemptions valued at $3,200 (unchanged)."
    },
    {
      "field": "params.incomeTax.deductions.2",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf",
      "title": "2025 Resident Booklet – Exemption Amount Chart (10A) applies to dependency exemptions as well",
      "retrieved": "2026-10-07",
      "note": "Single/MFS: $100k/$125k/$150k tiers; Joint/HoH/QSS: $150k/$175k/$200k tiers."
    },
    {
      "field": "params.localities.frederick",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/facts/withholding-tax-facts-2026.pdf",
      "title": "Withholding Tax Facts 2026 – Frederick County: Single/MFS/Dependent .0225 for taxable net income $1–$25,000, .0275 $25,001–$50,000, .0296 $50,001–$150,000, .0320 $150,001+; MFJ/HoH/QSS .0225 to $25,000, .0275 to $100,000, .0296 to $250,000, .0320 above; local tax = taxable net income × the rate (Local Tax Worksheet 19A)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf",
      "title": "2025 Resident Booklet – credits (EIC, poverty level, CTC) not modelled",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf",
      "title": "2025 Resident Booklet – Maryland return starts from federal adjusted gross income (Form 502 line 1); no addition for 401(k)/403(b)/457(b), HSA or cafeteria-plan exclusions",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://paidleave.maryland.gov/employers/make-contributions/",
      "title": "Maryland FAMLI – contributions begin January 1, 2027 (0.9% of wages up to the SS wage base, split 50/50); no employee-paid programme in 2025–2026",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.localities",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/facts/withholding-tax-facts-2026.pdf",
      "title": "Maryland Withholding Tax Facts 2026 – actual 2026 local income tax rates (Allegany 3.20%, Kent 3.30% changed) and Anne Arundel brackets",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.localities",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/tax-alert-changes-to-standard-and-itemized-deductions-and-to-state-and-local-income-tax-rates-from-the-2025-legislative-session.pdf",
      "title": "Tax Alert – local rate changes: TY2025 (Anne Arundel middle bracket 2.94%, Calvert/St. Mary's 3.20%, Cecil 2.74%, Dorchester 3.30%); TY2026 (Allegany 3.20%, Kent 3.30%)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf",
      "title": "2025 Resident Booklet – Local Tax Worksheet: local tax rounded to the nearest cent or whole dollar; MoneyOtter rounds each line to the cent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "knownCliffs",
      "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf",
      "title": "Exemption Amount Chart (10A) step reductions",
      "retrieved": "2026-10-07"
    }
  ]
}