Sources

160 documents, with their editions and dates, as the app lists them on 23 October 2026. The SHA-256 of each file is published as a text file.

The documents Longlight's rules and tables come from. Each rule in the app names the document it was taken from, and the figures are checked against these by hand before a release.

Internal Revenue Service40

1
Revenue Procedure 2025-32. Internal Revenue Service, 17 October 2025, 36 pages.
The 2026 inflation adjustments: the rate tables, the standard deduction and the capital gains thresholds.
2
Notice 2025-67. Internal Revenue Service, 13 November 2025, 6 pages.
The 2026 retirement plan limits: elective deferrals, IRAs, the catch-ups at 50 and at 60 to 63, the overall limit and the phase-outs.
3
2025 Instructions for Form 1040. Internal Revenue Service, 126 pages.
The Qualified Dividends and Capital Gain Tax Worksheet, the standard deduction chart and the rule for the aged, and the embedded Schedule 1-A instructions.
4
Publication 915 (2025), Social Security and Equivalent Railroad Retirement Benefits. Internal Revenue Service, 33 pages.
How much of a Social Security benefit is taxed: provisional income, the base amounts and Worksheet 1.
5
Publication 590-B (2025), Distributions from Individual Retirement Arrangements. Internal Revenue Service, 71 pages.
Required minimum distributions, the life-expectancy tables including the Uniform Lifetime Table, and the early-distribution rules for IRAs.
6
Tax Topic 558, Additional Tax on Early Distributions. Internal Revenue Service.
The 10% additional tax on early distributions from plans other than IRAs, and its exceptions.
7
2025 Instructions for Form 8960, Net Investment Income Tax. Internal Revenue Service, 25 pages.
The 3.8% net investment income tax, its thresholds and what counts as investment income.
12
Schedule 1-A (Form 1040), tax year 2025. Internal Revenue Service.
The senior deduction's computation on the form: $6,000 less 6% of income over $75,000 or $150,000.
13
Revenue Procedure 2025-19. Internal Revenue Service, May 2025.
The 2026 health savings account limits and the high-deductible health plan minimums.
14
Notice 2026-5. Internal Revenue Service.
The 2025 law's changes to health savings account eligibility.
15
Internal Revenue Bulletin 2024-33, the final required minimum distribution regulations. Internal Revenue Service, 119 pages.
The age at which required distributions begin, by date of birth.
19
Publication 523 (2025), Selling Your Home. Internal Revenue Service.
The exclusion of gain on a home sale, its maximum, the ownership and residence test and the surviving spouse's rule.
20
Publication 15 (2026), Employer's Tax Guide. Internal Revenue Service.
That retirement-plan deferrals are exempt from income-tax withholding but taxed for Social Security and Medicare.
21
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans. Internal Revenue Service.
Health savings account eligibility, the limits and the $1,000 addition from age 55, and the deduction whether or not you itemize.
22
2025 Instructions for Form 8962, Premium Tax Credit. Internal Revenue Service.
The premium tax credit's computation from household income as a share of the poverty line.
26
Publication 590-A (2025), Contributions to Individual Retirement Arrangements. Internal Revenue Service.
How a Roth conversion is taxed and why the early-distribution tax does not apply to it.
27
2025 Instructions for Form 8606, Nondeductible IRAs. Internal Revenue Service.
The taxable amount of a conversion, after basis, as reported on the return.
28
Revenue Procedures 2025-25 and 2026-26, the premium tax credit's applicable percentages. Internal Revenue Service.
The share of income a household is expected to pay for coverage at each income band, for 2026 and 2027.
33
Publication 550, Investment Income and Expenses. Internal Revenue Service, 2025.
Interest and dividend taxation, the basis of shares sold and how the shares sold are identified, and wash sales.
34
Instructions for Schedule D (Form 1040) and for Form 8949. Internal Revenue Service, 2025 editions.
Short- against long-term gains, the netting of gains and losses, the loss limit and its carryover.
35
Publication 551, Basis of Assets. Internal Revenue Service, Rev. December 2025.
The basis of property, including the stepped-up basis of inherited property.
49
2025 Instructions for Schedule A (Form 1040), Itemized Deductions. Internal Revenue Service, 18 pages.
The medical expense floor, the state and local tax limit and its worksheet, and the mortgage interest limit.
50
Publication 526 (2025), Charitable Contributions. Internal Revenue Service, 40 pages.
The limits on charitable deductions as a share of income.
51
Publication 936 (2025), Home Mortgage Interest Deduction. Internal Revenue Service, 23 pages.
The $750,000 limit on home acquisition debt for mortgages after December 2017.
52
Publication 502 (2025), Medical and Dental Expenses. Internal Revenue Service, 27 pages.
That Medicare Part B and Part D premiums count as medical expenses.
58
2025 Instructions for Schedule SE (Form 1040), Self-Employment Tax. Internal Revenue Service, 23 October 2025.
Who owes self-employment tax, the separate schedule per spouse and the Additional Medicare Tax thresholds.
59
Schedule SE (Form 1040) 2025, Self-Employment Tax. Internal Revenue Service.
The computation of self-employment tax line by line, including the 92.35% factor and the $400 floor.
60
2025 Instructions for Schedule E (Form 1040), Supplemental Income and Loss. Internal Revenue Service, 11 pages.
The passive activity loss rules and the exception for rental real estate with active participation.
61
Schedule E (Form 1040) 2025, Supplemental Income and Loss. Internal Revenue Service.
The lines of a rental property's income, expenses, depreciation and deductible loss.
62
Publication 527 (2025), Residential Rental Property. Internal Revenue Service, 37 pages.
Expenses and depreciation while a rental is vacant or idle, and the mid-month convention.
63
Publication 946 (2025), How To Depreciate Property. Internal Revenue Service, 113 pages.
Depreciation of residential rental property, including the year of disposition.
64
Publication 925 (2025), Passive Activity and At-Risk Rules. Internal Revenue Service, 28 pages.
The $25,000 rental loss allowance and its phase-out above $100,000 of income.
65
Publication 544 (2025), Sales and Other Dispositions of Assets. Internal Revenue Service, 64 pages.
The treatment of gain on the sale of depreciated real property, including unrecaptured section 1250 gain.
66
2025 Instructions for Form 6251, Alternative Minimum Tax. Internal Revenue Service, 14 pages.
The alternative minimum tax's exemption, phase-out and rates, and the senior deduction's add-back.
67
Form 6251 (2025), Alternative Minimum Tax. Internal Revenue Service.
The computation of the alternative minimum tax line by line.
69
Publication 970 (2025), Tax Benefits for Education. Internal Revenue Service, 81 pages.
Qualified tuition programs: tax-free earnings, the taxable part of a withdrawal beyond qualified expenses and its additional tax, for the 529 account kind to come.
70
Publication 525 (2025), Taxable and Nontaxable Income. Internal Revenue Service, 42 pages.
Restricted stock taxed as wages at vesting; an employee stock purchase plan's discount as wages when the shares are sold at purchase, and the floor under its option price; stock options, still to come.
71
Instructions for Forms 3921 and 3922. Internal Revenue Service, April 2025 revision.
The statements an employer files for an incentive stock option exercise and an employee stock purchase plan transfer, whose exercise price and fair market value frame the discount the ESPP purchases income asks for.
72
Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service, July 2026 revision, for decedents dying after December 31, 2025.
The unified rate schedule, the applicable credit for 2026 deaths, the marital deduction and the unused exclusion a surviving spouse carries, for the federal estate tax at the horizon to come.
160
Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for use in preparing 2025 returns. Internal Revenue Service, 2025 edition.
The self-employed person's own SEP-IRA or solo 401(k): the reduced contribution rate (the plan rate divided by one plus itself) and the Deduction Worksheet for Self-Employed that caps the deduction at the dollar limit.

8
2026 Cost-of-Living Adjustment Fact Sheet. Social Security Administration.
The 2026 payroll tax rates and wage base, the earnings test amounts and the quarter-of-coverage amount.
9
Early or Delayed Retirement factors. Social Security Administration, Office of the Chief Actuary.
Full retirement age by birth year, the share of the full benefit at each claiming age from 62 to 70, and the reduction and delayed-credit formulas.
10
Period Life Table 2023, from the 2026 Trustees Report. Social Security Administration, Office of the Chief Actuary.
Mortality by age and sex, for the longevity overlay.
25
Benefit Calculation Examples for Workers Retiring in 2026, and the national average wage index. Social Security Administration, Office of the Chief Actuary, certified 15 December 2025.
The 2026 bend points, the 90, 32 and 15 percent factors, the rounding of a benefit to the dime, and the average wage index by year.
29
Medicare Premiums: Rules for Higher-Income Beneficiaries. Social Security Administration, the 2026 tables.
Which year's income the Medicare premium adjustment reads, and the Part B and Part D adders by tier.
30
Cost-of-Living Increase and Other Determinations for 2025 and 2026. Social Security Administration, Federal Register notices of 2024 and 3 November 2025, via govinfo.
The 2.5% and 2.8% cost-of-living adjustments, the average wage index and the derivation of the bend points.
38
Program Operations Manual System, RS 00615.020 and RS 00615.201. Social Security Administration, transmittals of December 2023.
The order of the reductions for a retiree also entitled as a spouse, and the rounding of the result to the dime.
159
POMS RS 00615.702, Use of the DRC in Computing Widow(er)'s Benefits. Social Security Administration, September 2002.
The deceased's delayed retirement credits are added to the widow(er)'s benefit after its age reduction.

The Code of Federal Regulations and the Federal Register7

17
20 CFR §404.410, how early retirement reduces benefits. Code of Federal Regulations, 68 FR 4708, as hosted by the Social Security Administration.
The reduction formulas for a worker's, a spouse's and a widow's or widower's early benefit, with worked examples.
18
20 CFR §§404.311 to 404.407, old-age, spouse's and survivor's benefits. Code of Federal Regulations, 2025 annual edition, via govinfo.
The spousal benefit as half the worker's amount, the survivor's benefit and its ceiling.
23
Poverty Guidelines for 2025 and 2026. Department of Health and Human Services, Federal Register notices of 17 January 2025 and 15 January 2026.
The poverty line by household size that the premium tax credit reads.
24
Medicare Program; CY 2026 Part B Monthly Actuarial Rates, Premium Rates, and Annual Deductible. Centers for Medicare & Medicaid Services, Federal Register, 19 November 2025.
The 2026 Part B premium and deductible, and the income-related adjustment tiers.
36
20 CFR §404.409, full retirement age. Code of Federal Regulations, 2025 annual edition, via govinfo.
Full retirement age by year of birth for retirement benefits and, two years behind it, for widows and widowers.
37
20 CFR §§404.407 and 404.411, dual entitlement. Code of Federal Regulations, 2025 annual edition, via govinfo.
How a spouse's benefit is reduced when the spouse also has a retirement benefit of their own.
158
20 CFR §404.313, delayed retirement credits. eCFR, as of October 1, 2026.
How the credits for delaying past full retirement age are earned and computed: the monthly percentage by birth date, the dime rounding, the Alan example.

Congress and the Congressional Research Service3

16
Public Law 119-21, the One Big Beautiful Bill Act. United States Congress, 4 July 2025, via govinfo.
The statute behind the 2025 and 2026 tax changes, including the senior deduction's text and the permanent mortgage-interest limit.
31
Report 94-803, Social Security: Cost-of-Living Adjustments. Congressional Research Service, updated 27 May 2026.
Every automatic cost-of-living adjustment since 1975, by the month it was paid.
32
Report R46658, Social Security: Benefit Calculation. Congressional Research Service, 31 pages.
How average indexed monthly earnings and the primary insurance amount are computed, step by step.

The tax law of fifty states and the District of Columbia95

39
2025 Personal Income Tax Booklet, Form 540, and the 2025 Tax Rate Schedules. California Franchise Tax Board, tax year 2025.
California's rate schedules, standard deduction, exemption credits, the mental health services tax and the exclusion of Social Security.
40
Instructions for Form IT-201 (2025) and Form IT-201. New York State Department of Taxation and Finance, tax year 2025.
New York's rate schedule, the computation worksheets for higher incomes, the standard deduction and the pension and annuity exclusion.
41
2025 Form IL-1040 Instructions. Illinois Department of Revenue, tax year 2025.
Illinois's flat rate, the subtraction of retirement income and the exemption allowance.
42
2025 Form D-401, North Carolina Individual Income Tax Instructions. North Carolina Department of Revenue, tax year 2025.
North Carolina's flat rate, standard deduction and the exclusion of Social Security.
43
Tax Year 2025 Instructions, Individual Income Tax (IT 1040). Ohio Department of Taxation, tax year 2025.
Ohio's brackets, the exemption by income, the deduction of taxable Social Security and the fixed credits.
44
2025 MI-1040 Individual Income Tax Forms and Instructions. Michigan Department of Treasury, tax year 2025.
Michigan's flat rate, personal exemption, the Social Security subtraction and the retirement subtraction by year of birth.
45
Personal Income Tax Guide and the Department's rate page. Pennsylvania Department of Revenue.
Pennsylvania's flat rate, its classes of income, the taxing of deferrals when made and the exemption of retirement distributions after retirement age.
46
The Texas Constitution, Article VIII §24-a. Texas Legislative Council edition.
That Texas may not tax the net incomes of individuals.
47
The Florida Constitution, Article VII §5. Florida Legislature, Online Sunshine.
That Florida levies no tax on the income of natural persons.
48
2025 IT-511 Individual Income Tax Booklet. Georgia Department of Revenue, tax year 2025, revised 16 February 2026.
Georgia's flat rate, standard deduction and the retirement income exclusion by age.
73
Revised Code of Washington, chapter 82.87, Capital Gains Tax (sections .020, .040, .050 and .060). Washington State Legislature, the code as published at app.leg.wa.gov, retrieved 15 October 2026.
Washington's excise tax on long-term capital gains: the rate, the additional rate on the portion over a million dollars, the standard deduction and the exemptions for real estate and retirement accounts.
74
Capital gains tax, the Department's program page. Washington State Department of Revenue, retrieved 15 October 2026.
The standard deduction for 2025 as the Department adjusted it, and the exemptions, deductions and credits as listed.
75
Individuals: taxes, the Department's page. South Dakota Department of Revenue, retrieved 15 October 2026.
That South Dakota imposes no state income tax.
76
The Constitution of the State of Tennessee, Article II §28. Tennessee Secretary of State, 2023 edition.
That Tennessee may levy no tax upon payroll or earned personal income.
77
Hall Income Tax, the Department's page. Tennessee Department of Revenue, retrieved 15 October 2026.
That the Hall tax on interest and dividends was repealed for tax periods beginning in 2021 or later.
78
Income Tax in Nevada, the Department's page. Nevada Department of Taxation, retrieved 15 October 2026.
That Nevada imposes no state income tax on individuals.
79
Policy Brief: Tax Capacity in Wyoming. Wyoming Center for Business and Economic Analysis at Laramie County Community College, 22 December 2020, on the Wyoming Legislature's site.
That Wyoming has no personal income tax, one of nine states without one.
80
Technical Information Release 2025-001: Interest and Dividends Tax Repealed Effective January 1, 2025. New Hampshire Department of Revenue Administration, 2025.
That New Hampshire's tax on interest and dividends is repealed for taxable periods beginning after 2024.
81
Fiscal Note HB152-DOR-TAX-2-13-26, Education Tax. Alaska Department of Revenue, Tax Division, 2026 legislative session, on the Legislature's site.
That Alaska repealed its personal income tax in 1980 and has had none since.
82
2025 Form NJ-1040 Resident Return instructions. New Jersey Division of Taxation, tax year 2025.
New Jersey's exemptions, pension exclusion, medical and property tax deductions, filing threshold and rate schedules.
83
2025 Form 760 Resident Individual Income Tax Instructions. Virginia Department of Taxation, tax year 2025, revised May 2026.
Virginia's standard deduction, exemptions, age deduction, spouse tax adjustment and rate schedule.
84
2025 Form 140 Resident Personal Income Tax Return instructions. Arizona Department of Revenue, tax year 2025.
Arizona's flat rate, standard deduction, exemption for age and the subtraction for long-term gains on assets bought after 2011.
85
2025 Form 1 Resident Income Tax instructions. Massachusetts Department of Revenue, tax year 2025, revised August 2026.
Massachusetts' income classes and rates, exemptions, payroll tax deduction, no tax status and the four percent surtax.
86
2025 Indiana IT-40 Full-Year Resident Individual Income Tax Booklet. Indiana Department of Revenue, 56 pages.
Indiana's exemptions, the property tax and Social Security deductions, and the county tax on the state's taxable income.
87
2025 Form IT-40, Indiana Full-Year Resident Individual Income Tax Return. Indiana Department of Revenue, 2 pages.
The return itself: the three percent rate on line 8.
88
2025 Schedule CT-40, County Tax Schedule, with the county rate chart. Indiana Department of Revenue, 2 pages.
The ninety-two counties' 2025 income tax rates, read by the plan's county.
89
2025 Schedule IN-529, Indiana529 Education Savings Plan Credit. Indiana Department of Revenue, 2 pages.
The twenty percent credit on 529 contributions, up to $1,500 a return.
90
Maryland 2025 State & Local Tax Forms & Instructions (Resident Booklet). Comptroller of Maryland, 60 pages.
Maryland's rate schedules, phased exemptions, pension exclusion, senior credit and the county and city income tax.
91
2025 Missouri Form MO-1040 Individual Income Tax Long Form instructions. Missouri Department of Revenue, 53 pages.
Missouri's tax chart taken spouse by spouse, the federal tax deduction, the pension and Social Security exemptions and the capital gain subtraction.
92
2025 Wisconsin Form 1 Instructions. Wisconsin Department of Revenue, 46 pages.
Wisconsin's exemptions, standard deduction table, tax table and the credits on the return.
93
2025 Wisconsin Form 1. Wisconsin Department of Revenue, 5 pages.
The return's own schedules: the five percent itemized deduction credit and the three percent married couple credit.
94
2025 Wisconsin Schedule SB Instructions, Subtractions from Income. Wisconsin Department of Revenue, 17 pages.
Wisconsin's Social Security and retirement income subtractions and the medical care insurance subtraction.
95
2025 Wisconsin Schedule WD Instructions, Capital Gains and Losses. Wisconsin Department of Revenue, 3 pages.
The thirty percent exclusion of long-term capital gains.
96
2025 Wisconsin Form 1-ES Instructions, with the standard deduction and rate schedules. Wisconsin Department of Revenue, 3 pages.
The standard deduction's printed formulas and the lowest brackets; the later rows superseded by Act 15.
97
2025 Colorado Individual Income Tax Booklet (Book 104). Colorado Department of Revenue, 88 pages.
Colorado's flat rate on federal taxable income, the high-income deduction addback and the Social Security and pension subtractions.
98
Income Tax Topics: Social Security, Pensions and Annuities (January 2025). Colorado Department of Revenue, 8 pages.
What counts as pension and annuity income for Colorado's subtraction, spouse by spouse.
99
2025 Minnesota Individual Income Tax Forms and Instructions (Form M1). Minnesota Department of Revenue, 40 pages.
Minnesota's rate schedules and the standard deduction with its high-income limitation.
100
2025 Minnesota Schedule M1M, Income Additions and Subtractions. Minnesota Department of Revenue, 8 pages.
Minnesota's Social Security subtraction and its two methods, and the non-itemizer's charitable subtraction.
101
2025 Minnesota Schedule M1MA, Marriage Credit. Minnesota Department of Revenue, 2 pages.
The marriage credit's table and formula.
102
2025 Minnesota Schedule M1R, Age 65 or Older/Disabled Subtraction. Minnesota Department of Revenue, 2 pages.
The subtraction for a household aged sixty-five with a modest income.
103
2025 Minnesota Schedule M1529, Education Savings Account Contribution Credit or Subtraction. Minnesota Department of Revenue, 3 pages.
The 529 subtraction or credit, whichever helps more.
104
2025 Minnesota Schedule M1SA, Minnesota Itemized Deductions. Minnesota Department of Revenue, 8 pages.
Minnesota's own itemized deductions: medical over ten percent, property taxes to $10,000, interest and gifts, then the limitation.
105
2025 Kentucky Form 740 Packet Instructions. Kentucky Department of Revenue, 40 pages.
Kentucky's flat rate, its one standard deduction, the pension exclusion up to $31,110 a person and the family size credit's worksheet.
106
2025 Kentucky Form 740. Kentucky Department of Revenue, 4 pages.
The return itself: the line order the engine's Kentucky return follows.
107
2025 Kentucky Schedule A, Itemized Deductions. Kentucky Department of Revenue, 4 pages.
Interest and gifts, nothing else: what a Kentucky itemizer may deduct.
108
2025 Kentucky Schedule ITC, Individual Tax Credit Schedule. Kentucky Department of Revenue, 8 pages.
The $40 credit at sixty-five and the family size credit table, row by row.
109
2025 Louisiana Form IT-540 Resident Return instructions. Louisiana Department of Revenue, 16 pages.
Louisiana's new flat 3%, the doubled standard deduction, the $12,000 retirement exemption at sixty-five and the START deduction.
110
2025 Iowa IA 1040 Expanded Instructions. Iowa Department of Revenue, 99 pages.
Iowa's flat 3.8% on federal taxable income, every retirement dollar excluded at fifty-five, and the low-income alternate tax.
111
2025 Iowa Income Tax Reduction Worksheet (41-146). Iowa Department of Revenue, 1 page.
A single Iowan's tax is never more than the income over the threshold.
112
2025 Iowa Alternate Tax Worksheet (41-145). Iowa Department of Revenue, 1 page.
The 4.3% alternate tax that caps a low-income couple's Iowa tax.
113
2025 Utah TC-40 Forms and Instructions. Utah State Tax Commission, 34 pages.
Utah's 4.5%, the taxpayer tax credit that stands in for a deduction, and the retirement, Social Security and health plan credits.
114
my529: Tax advantages (the 2025 credit table). my529, the Utah Educational Savings Plan, one web page.
The contribution cap behind Utah's my529 credit, which the TC-40 booklet leaves to this program's statement.
115
2025 Mississippi Form 80-100 instructions. Mississippi Department of Revenue, 27 pages.
Mississippi's exemptions, the 0% first $10,000 of each spouse and 4.4% above, and every retirement dollar exempt.
116
2025 Idaho Form 40 and 39R instructions (EIN00046). Idaho State Tax Commission, 68 pages.
Idaho's 5.3% above a zero bracket, the federal standard deduction, Social Security and health premiums subtracted, and the food tax credit.
117
2025 Alabama Form 40 Booklet. Alabama Department of Revenue, 34 pages.
Alabama's 2%, 4% and 5% brackets behind its tax table, the sliding standard deduction, the federal tax deduction and the $6,000 retirement exclusion at sixty-five.
118
2025 Alabama Form 40 and its schedules. Alabama Department of Revenue, 45 pages.
The return's exemption boxes and Schedule RS, where the retirement exclusion is figured.
119
2025 Oklahoma Form 511 Packet. Oklahoma Tax Commission, 52 pages.
Oklahoma's six brackets behind its tax table, the standard deduction, the $10,000 retirement exclusion and the $17,000 itemizing cap.
120
2025 South Carolina SC1040 Individual Income Tax Form and Instructions. South Carolina Department of Revenue, July 2025, 51 pages.
South Carolina's start from federal taxable income, the 44% capital gain deduction, the retirement and age-65 deductions and the two wage earner credit.
121
2025 South Carolina Individual Income Tax Tables (SC1040TT). South Carolina Department of Revenue, revised 17 June 2025, 4 pages.
Every cell of the tax table and the 6% schedule above $100,000.
122
2025 Connecticut Form CT-1040 instructions. Connecticut Department of Revenue Services, December 2025, 28 pages.
Connecticut's Tables A to E (the exemptions, brackets, add-back, recapture and personal credits), its Social Security and pension worksheets and the property tax credit.
123
2025 Arkansas AR1000F and AR1000NR instructions. Arkansas Department of Finance and Administration, 38 pages.
Arkansas's standard deduction, the $6,000 retirement exemption, the $29 credits, the low income tax tables and the regular tax table.
124
2025 Arkansas Indexed Tax Brackets. Arkansas Department of Finance and Administration, 2 pages.
The brackets and subtractions the tax table is built from, with the midpoint rule and two worked examples.
125
2025 Arkansas AR1000ADJ instructions. Arkansas Department of Finance and Administration, 2 pages.
The $5,000 per-taxpayer tuition savings deduction.
126
2025 Arkansas AR1000D Capital Gains Schedule. Arkansas Department of Finance and Administration, 1 page.
Half of the net long-term gain taxed.
127
2025 Oregon Publication OR-17. Oregon Department of Revenue, revised 29 January 2026, 143 pages.
Oregon's federal tax subtraction, special medical subtraction, standard deduction, exemption and retirement income credits, 529 credit and rate schedule.
128
2025 Oregon Schedule OR-A instructions. Oregon Department of Revenue, 5 pages.
Oregon's itemized deductions: medical over 7.5%, taxes capped at $40,000, interest and gifts.
129
2025 Oregon Form OR-40. Oregon Department of Revenue, revised 18 September 2025, 8 pages.
The return's line order from the federal AGI to the exemption credit.
130
2025 Kansas Individual Income Tax Instructions. Kansas Department of Revenue, 36 pages.
Kansas's 5.2% and 5.58% brackets, the $3,605 / $8,240 deduction, the $9,160 / $18,320 exemption allowance and its Schedule A.
131
2025 New Mexico PIT-1 Return Packet. New Mexico Taxation and Revenue Department, 136 pages.
New Mexico's federal-deduction start, the low- and middle-income exemption, the $8,000 exemption at sixty-five and the Social Security exemption under $100,000 / $150,000.
132
New Mexico Personal Income Tax Rates, 2005 to 2025. New Mexico Taxation and Revenue Department, 5 pages.
The 2025 schedules of 1.5% to 5.9%.
133
2025 New Mexico Tax Rate Table. New Mexico Taxation and Revenue Department, 7 pages.
The Browns' $679 and the table's cells.
134
2025 Nebraska Individual Income Tax Booklet. Nebraska Department of Revenue, 51 pages.
Nebraska's $8,600 / $17,200 deduction chart, the itemizing less state income tax, the $171 credits, the Social Security exclusion and the 29.6% other tax.
135
2025 Nebraska Tax Calculation Schedule. Nebraska Department of Revenue, 1 page.
The 2.46% to 5.20% brackets and their bases.
136
2025 Nebraska Tax Table. Nebraska Department of Revenue, 5 pages.
Every $100 band's cells, checked against the schedule.
137
2025 West Virginia Personal Income Tax Forms and Instructions. West Virginia Tax Division, 56 pages.
West Virginia's 2.22% to 4.82% schedule, the $2,000 exemptions, the Social Security modification, the $8,000 senior deduction and the low-income exclusion.
138
2025 Hawaii Form N-11 Instructions. Hawaii Department of Taxation, 52 pages.
Hawaii's twelve brackets, the exempt pensions, the $1,144 exemptions, the itemized limitation and the 7.25% alternative tax on capital gains.
139
2025 Maine Form 1040ME General Instructions. Maine Revenue Services, 13 pages.
Maine's deduction and exemption phaseouts, the $48,216 pension income deduction and the 529 subtraction.
140
2025 Maine Schedule 1S. Maine Revenue Services, 2 pages.
The Worksheet for Pension Income Deduction, lines P1 to P10.
141
2025 Maine Schedule 2. Maine Revenue Services, 2 pages.
Maine's itemized deductions without taxes, with property taxes, capped at $36,300.
142
2025 Maine Income Tax Table. Maine Revenue Services, 5 pages.
Every $100 band's cells, checked against the schedules.
143
2025 Maine Individual Income Tax Rates. Maine Revenue Services, 1 page.
The 5.8% / 6.75% / 7.15% schedules, the $5,150 exemption and the $15,000 / $30,000 deduction.
144
2025 Montana Form 2 Instructions. Montana Department of Revenue, 48 pages.
Montana's federal-taxable-income start, the 4.7% and 5.9% rates, the net long-term capital gains tax and the $5,660 subtraction at sixty-five.
145
2025 Montana Form 2. Montana Department of Revenue, 10 pages.
The tax worksheet's thirteen lines for the ordinary income and the gains.
146
2025 Montana Tax Tables and Deductions. Montana Department of Revenue, 1 page.
The ordinary and capital gains rate tables and the 65-and-over exemption.
147
2025 Rhode Island Form RI-1040 Instructions. Rhode Island Division of Taxation, December 2025, 13 pages.
Rhode Island's 3.75% to 5.99% schedule, the $10,900 / $21,800 deduction, the $5,100 exemptions and the Social Security and $50,000 pension modifications for those born by March 1, 1959.
148
2025 Rhode Island Tax Rate Schedule and Worksheets. Rhode Island Division of Taxation, 1 page.
The schedule's bases and the $7,250-step phaseout over $254,250.
149
2025 Rhode Island Taxable Social Security Income Worksheet. Rhode Island Division of Taxation, 1 page.
The birth-date cutoff, the $107,000 / $133,750 limits and the per-person share.
150
2025 Delaware Form PIT-RES Instructions. Delaware Division of Revenue, 15 pages.
Delaware's pension exclusion by age, the exclusion for persons 60 and over, the $3,250 / $6,500 deduction and the $110 credits.
151
2025 Delaware Form PIT-RES. Delaware Division of Revenue, 4 pages.
The return's lines 10 to 12 and Section C.
152
2025 Delaware State Income Tax Table and Schedule. Delaware Division of Revenue, 3 pages.
The 1,160 cells under $60,000 and the $2,943.50-plus-6.60% schedule above.
153
2025 North Dakota Individual Income Tax Booklet. North Dakota Office of State Tax Commissioner, 31 pages.
North Dakota's federal-taxable-income start, the 0% / 1.95% / 2.50% schedules, the 40% exclusions of long-term gains and qualified dividends, the Social Security exclusion.
154
2025 North Dakota Tax Table. North Dakota Office of State Tax Commissioner, 8 pages.
Every $50 band's cells, checked against the schedules.
155
2025 Vermont Income Tax Return Booklet. Vermont Department of Taxes, 52 pages.
Vermont's $7,650 / $15,300 deduction, the $5,300 exemptions, the sliding Social Security exemption, the 3% minimum tax, the charitable credit and the medical deduction.
156
2025 Vermont Tax Rate Schedules. Vermont Department of Taxes, 1 page.
Schedules X, Y-1 and Z with the $2,929 example.
157
2025 District of Columbia D-40 Forms and Instructions. District of Columbia Office of Tax and Revenue, March 2026, 104 pages.
The District's 4% to 10.75% rates, the $15,000 / $30,000 / $22,500 deduction, Calculation F's itemizing without state and local taxes and the $4,000 College Savings Plan deduction.

Robert Shiller1

11
U.S. Stock Markets 1871 to Present and CAPE Ratio (ie_data.xls). Robert J. Shiller, shillerdata.com, the edition of August 2026.
Monthly prices, dividends, yields and the consumer price index from January 1871, for the history replay and the inflation it carries.

Papers, wikis and surveys6

53
Decision Rules and Maximum Initial Withdrawal Rates. Jonathan T. Guyton and William J. Klinger, Journal of Financial Planning, March 2006.
The portfolio management, inflation and withdrawal rules behind the guardrails spending rule.
54
Using Decision Rules to Create Retirement Withdrawal Profiles. William J. Klinger, Journal of Financial Planning, August 2007.
The three guardrail rules restated as formulas, with worked examples.
55
Variable percentage withdrawal. finiki, the sister wiki of the Bogleheads wiki, revision 27353.
The yearly procedure of the variable percentage withdrawal rule and its table.
56
Cost of Care Survey 2025, Median Cost Data Tables. CareScout, a Genworth Financial subsidiary, 2 March 2026.
The national and state median costs of home care, adult day care, assisted living and nursing homes, for the long-term care study.
57
Cost of Care Survey 2025, Methodology. CareScout, 2 March 2026.
How the survey was taken and how each kind of care is defined.
68
VPW Accumulation and Retirement Worksheet, version 2.9. The Bogleheads wiki, by longinvest.
The variable percentage withdrawal table for seven stock-and-bond mixes by age, and how it is constructed.