{
  "$comment": "Oklahoma 2026: progressive rates on federal AGI − Oklahoma standard deduction − $1,000 per exemption. Head of household uses the joint brackets.",
  "country": "us",
  "jurisdiction": "us-ok",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/Chicago"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "3750",
            "rate": "0"
          },
          {
            "upTo": "4900",
            "rate": "0.025"
          },
          {
            "upTo": "7200",
            "rate": "0.035"
          },
          {
            "upTo": null,
            "rate": "0.045"
          }
        ],
        "mfj": [
          {
            "upTo": "7500",
            "rate": "0"
          },
          {
            "upTo": "9800",
            "rate": "0.025"
          },
          {
            "upTo": "14400",
            "rate": "0.035"
          },
          {
            "upTo": null,
            "rate": "0.045"
          }
        ],
        "mfs": [
          {
            "upTo": "3750",
            "rate": "0"
          },
          {
            "upTo": "4900",
            "rate": "0.025"
          },
          {
            "upTo": "7200",
            "rate": "0.035"
          },
          {
            "upTo": null,
            "rate": "0.045"
          }
        ],
        "hoh": [
          {
            "upTo": "7500",
            "rate": "0"
          },
          {
            "upTo": "9800",
            "rate": "0.025"
          },
          {
            "upTo": "14400",
            "rate": "0.035"
          },
          {
            "upTo": null,
            "rate": "0.045"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "Oklahoma standard deduction",
          "amount": {
            "single": "6350",
            "mfj": "12700",
            "mfs": "6350",
            "hoh": "9350"
          }
        },
        {
          "type": "perPerson",
          "id": "exemptions",
          "label": "Oklahoma exemptions ($1,000 each)",
          "filer": {
            "single": "1000",
            "mfj": "2000",
            "mfs": "1000",
            "hoh": "1000"
          },
          "perDependent": "1000"
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Additional exemptions for age 65+ (special) and blindness; itemized deductions",
    "Oklahoma child tax credit / child care credit, sales tax relief credit, EITC and other credits",
    "Tax table rounding (Form 511 tax table for taxable income under $100,000)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf",
      "title": "Oklahoma 2026 individual income tax — calendar year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://www.oklegislature.gov/cf_pdf/2025-26%20ENR/hB/HB2764%20ENR.PDF",
      "title": "Enrolled HB 2764 (2025) amending 68 O.S. §2355 — state income tax on wages computed from a rate schedule",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.oklegislature.gov/cf_pdf/2025-26%20ENR/hB/HB2764%20ENR.PDF",
      "title": "Enrolled HB 2764 (2025) amending 68 O.S. §2355 — 68 O.S. §2355(D) as enacted by HB 2764 (2025): tax year 2026 rates; the 0.25-point revenue-trigger cuts (§2355(E)) cannot take effect before 1 January 2027.",
      "retrieved": "2026-10-07",
      "note": "Joint brackets apply to MFJ, qualifying surviving spouse and head of household; single brackets to single and MFS."
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf",
      "title": "OW-2 2026 Oklahoma Income Tax Withholding Tables (rev. 11-2025) — annual table: single 2.5% over $10,100 ($6,350 + $3,750), 3.5% over $11,250, 4.5% over $13,550; married 2.5% over $20,200 ($12,700 + $7,500)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions.0",
      "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
      "title": "Form 511 packet line 10 — standard deduction $6,350 single/MFS, $9,350 HoH, $12,700 MFJ",
      "retrieved": "2026-10-07",
      "note": "Statutory amounts (68 O.S. §2358) unchanged for 2026; consistent with the 2026 OW-2 annual table offsets."
    },
    {
      "field": "params.incomeTax.deductions.1",
      "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
      "title": "Form 511 packet line 11 — $1,000 for each exemption claimed (yourself, spouse, dependents)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions.1",
      "url": "https://www.oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf",
      "title": "OW-2 2026 — withholding allowance $1,000 annual",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
      "title": "Form 511 line 1 — federal adjusted gross income",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
      "title": "Form 511 — no general personal credit; credits listed are outside the wage-only model",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
      "title": "Form 511 starts from federal AGI, so 401(k)/403(b)/457(b), HSA and cafeteria-plan exclusions follow federal treatment",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://oklahoma.gov/oesc/employers.html",
      "title": "Oklahoma Employment Security Commission — unemployment tax is employer-paid; no employee-paid SDI/PFML",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf",
      "title": "MoneyOtter rounds the annual liability to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}