Original PayCalc data
2026 U.S. payroll tax source directory
A build-generated directory of the official publications behind PayCalc's federal, state, and District of Columbia paycheck rules.
Every jurisdiction, one auditable source trail
The table below is generated at build time from the same 2026 source metadata and jurisdiction rule files used by the paycheck calculator. It is not a manually maintained SEO directory. A source link points to the government publication or agency guidance PayCalc used as the primary reference for that jurisdiction.
52federal/state/DC jurisdiction records
2026supported payroll tax year
Official sourceslinked per jurisdiction
Filtering happens in your browser; the complete table remains present in the page HTML for accessibility and crawlability.
| Jurisdiction | 2026 model in PayCalc | Employee payroll programs modeled | Last verified | Primary official source |
|---|---|---|---|---|
| United States | Federal income-tax withholding + Social Security + Medicare | None separately modeled | 2026-10-05 | IRS Publication 15-T (2026), Federal Income Tax Withholding Methods |
| Alaska | No broad individual wage income tax | Alaska unemployment insurance | 2026-10-05 | Alaska Department of Labor and Workforce Development - Employment Security Tax FAQ |
| Alabama | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | Alabama Department of Revenue 2026 Withholding Tax Tables and Instructions for Employers |
| Arkansas | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | Arkansas DFA Withholding Tax Formula Method - Tax Year 2026 |
| Arizona | State wage withholding - flat-rate model | None separately modeled | 2026-10-05 | Arizona Department of Revenue - Withholding Tax / Form A-4 |
| California | State wage withholding - jurisdiction-specific tables/formula | California State Disability Insurance (SDI) | 2026-10-05 | California EDD 2026 Method B - Exact Calculation Method |
| Colorado | State wage withholding - flat-rate model | None separately modeled | 2026-10-05 | Colorado Department of Revenue 2026 DR 1098 Withholding Worksheet for Employers |
| Connecticut | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-06 | Connecticut DRS TPG-211, 2026 Withholding Calculation Rules |
| District of Columbia | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-06 | DC OTR Tax Notice 2022-08, District of Columbia Withholding |
| Delaware | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | Delaware Division of Revenue Employer's Guide - Withholding Regulations and Employer's Duties |
| Florida | No broad individual wage income tax | None separately modeled | 2026-10-05 | Florida Department of Revenue - Personal Income Tax FAQ |
| Georgia | State wage withholding - flat-rate model | None separately modeled | 2026-10-05 | Georgia Department of Revenue 2026 Employer's Tax Guide |
| Hawaii | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | Hawaii Booklet A Employer's Tax Guide (Rev. 2025), effective for withholding January 1, 2026 |
| Iowa | State wage withholding - flat-rate model | None separately modeled | 2026-10-05 | Iowa Department of Revenue - 2026 Iowa Individual Income Tax Withholding Formula |
| Idaho | State wage withholding - flat-rate model | None separately modeled | 2026-10-05 | Idaho State Tax Commission - Computing Withholding |
| Illinois | State wage withholding - flat-rate model | None separately modeled | 2026-10-05 | Illinois Department of Revenue 2026 IL-700-T Withholding Tax Tables |
| Indiana | State wage withholding - flat-rate model; local withholding supported | None separately modeled | 2026-10-05 | Indiana Departmental Notice #1 - How to Compute Withholding for State and County Income Tax |
| Kansas | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | Kansas Department of Revenue KW-100 Guide to Kansas Withholding Tax |
| Kentucky | State wage withholding - flat-rate model | None separately modeled | 2026-10-05 | Kentucky Department of Revenue 2026 Withholding Tax Tables - Computer Formula 42A003 |
| Louisiana | State wage withholding - flat-rate model | None separately modeled | 2026-10-05 | Louisiana Department of Revenue R-1210 (1/26) - Withholding Tax Formula Method |
| Massachusetts | State wage withholding - flat-rate model | None separately modeled | 2026-10-05 | Massachusetts Circular M - Income Tax Withholding Tables at 5.0% Effective January 1, 2026 |
| Maryland | State wage withholding - flat-rate model; local withholding supported | None separately modeled | 2026-10-06 | Maryland Employer Withholding Guide, effective January 2026 |
| Maine | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | Maine Income Tax Withholding Tables - Revised August 2026 |
| Michigan | State wage withholding - flat-rate model; local withholding supported | None separately modeled | 2026-10-05 | Michigan Department of Treasury 2026 Income Tax Withholding Guide (Form 446) |
| Minnesota | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | Minnesota Department of Revenue - 2026 Minnesota Withholding Tax Instructions and Tables |
| Missouri | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | Missouri Department of Revenue 2026 Employer's Tax Guide (Form 4282) |
| Mississippi | State wage withholding - flat-rate model | None separately modeled | 2026-10-05 | Mississippi Department of Revenue - Computer Payroll Accounting for Periods in 2026 |
| Montana | State wage withholding - flat-rate model | None separately modeled | 2026-10-06 | Montana Employer and Information Agent Guide with Tax Tables |
| North Carolina | State wage withholding - flat-rate model | None separately modeled | 2026-10-05 | North Carolina Department of Revenue 2026 Income Tax Withholding Tables and Instructions for Employers (NC-30) |
| North Dakota | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | North Dakota Office of State Tax Commissioner 2026 Income Tax Withholding Rates and Instructions |
| Nebraska | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | Nebraska Circular EN 2026 |
| New Hampshire | No broad individual wage income tax | None separately modeled | 2026-10-05 | New Hampshire Department of Revenue Administration - Interest & Dividends Tax |
| New Jersey | State wage withholding - jurisdiction-specific tables/formula | New Jersey Unemployment Insurance; New Jersey Temporary Disability Insurance; New Jersey Workforce Development / Supplemental Workforce; New Jersey Family Leave Insurance | 2026-10-06 | New Jersey NJ-WT, Gross Income Tax Instructions for Employers |
| New Mexico | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | FYI-104 New Mexico Withholding Tax - 2026 tables |
| Nevada | No broad individual wage income tax | None separately modeled | 2026-10-05 | Nevada Department of Taxation - Income Tax in Nevada |
| New York | State wage withholding - jurisdiction-specific tables/formula; local withholding supported | None separately modeled | 2026-10-06 | New York State NYS-50-T-NYS (1/26) Withholding Tax Tables and Methods |
| Ohio | State wage withholding - jurisdiction-specific tables/formula; local withholding supported | None separately modeled | 2026-10-05 | Ohio Employer Withholding Taxes - Percentage Method (Effective October 1, 2025) |
| Oklahoma | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | 2026 Packet OW-2 Oklahoma Income Tax Withholding Tables |
| Oregon | State wage withholding - jurisdiction-specific tables/formula; local withholding supported | None separately modeled | 2026-10-05 | Oregon Withholding Tax Formulas 150-206-436, Effective January 1, 2026 |
| Pennsylvania | State wage withholding - flat-rate model; local withholding supported | Pennsylvania employee unemployment compensation contribution | 2026-10-05 | Pennsylvania Department of Revenue Employer Withholding |
| Rhode Island | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | Rhode Island Division of Taxation 2026 Employer's Income Tax Withholding Tables |
| South Carolina | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | South Carolina Department of Revenue 2026 WH-1603F Withholding Formula |
| South Dakota | No broad individual wage income tax | None separately modeled | 2026-10-05 | South Dakota Department of Revenue - Individual Taxes |
| Tennessee | No broad individual wage income tax | None separately modeled | 2026-10-05 | Tennessee Department of Revenue - Hall Income Tax |
| Texas | No broad individual wage income tax | None separately modeled | 2026-10-05 | Texas Comptroller - Texas tax structure |
| Utah | State wage withholding - flat-rate model | None separately modeled | 2026-10-05 | Utah State Tax Commission Publication 14 (Rev. 04/26) |
| Virginia | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | Virginia Employer Withholding Tables - July 2025 and Later |
| Vermont | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | Vermont GB-1210 - 2026 Income Tax Withholding Instructions, Tables, and Charts |
| Washington | No broad individual wage income tax | Washington Paid Family & Medical Leave - employee share; WA Cares Fund | 2026-10-05 | Washington Paid Family and Medical Leave - 2026 employer premium guidance |
| Wisconsin | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | Wisconsin Publication W-166 Withholding Tax Guide (1/26) |
| West Virginia | State wage withholding - jurisdiction-specific tables/formula | None separately modeled | 2026-10-05 | West Virginia Tax Division IT-100.2.A - Tables for Percentage Method of Withholding |
| Wyoming | No broad individual wage income tax | None separately modeled | 2026-10-05 | Wyoming Legislative Service Office - Wyoming taxation |
How to read “last verified”
“Last verified” is the date PayCalc's rule metadata was checked against the cited source during the current tax-year implementation work. It is not a claim that the agency publication was created on that date. Some rules remain unchanged while an agency updates only a form, table, or guidance page.
Why this directory exists
Payroll calculators often show a number without showing where the rule came from. PayCalc exposes its source trail so users, reviewers, and developers can inspect the underlying publication. The calculator still cannot know every employee or employer fact, but the rule source should not be a black box.
Representative numeric outputs are published in the Accuracy & Testing Center. For the calculation chain, read the 2026 Paycheck Guide.