{"attribution":{"name":"InterObservers Employer Desk","url":"https://interobservers.com/desk/"},"license":{"name":"CC BY 4.0","url":"https://creativecommons.org/licenses/by/4.0/","applies_to":"The compilation: selection, structure, summaries and field names, by InterObservers Employer Desk.","official_sources":"Quoted statutes and agency text are reproduced verbatim from official government sources and remain the works of those governments. U.S. federal government works are in the public domain; state and local government material is quoted for reference with a link to the source.","attribution_required":"Credit \"InterObservers Employer Desk\" with a link to https://interobservers.com/desk/."},"disclaimer":"General information, not legal advice. Laws change; check the official source linked.","generated_at":"2026-10-14T04:38:37Z","api_version":"1.0.0","name":"Federal paycheck withholding and payroll taxes, tax year 2026 (Pay Desk)","api_url":"https://interobservers.com/api/v1/money-pay/federal-2026.json","page_url":"https://interobservers.com/desk/tools/hourly-to-salary-calculator/","tax_year":2026,"method":"IRS Pub 15-T (2026) Worksheet 1A, Percentage Method Tables for Automated Payroll Systems (Form W-4 from 2020 or later)","agency":"Internal Revenue Service","forms":{"withholding_certificate":"Form W-4"},"effective":{"date":"2026-01-01","fact":"fed.p15t.for_use_in"},"verified_at":"2026-09-28","params":{"worksheet1a":{"adjust":{"married":12900,"other":8600}},"tables":{"standard":{"married":[{"over":0,"but_not_over":19300,"base":0,"pct":0,"excess_over":0},{"over":19300,"but_not_over":44100,"base":0,"pct":10,"excess_over":19300},{"over":44100,"but_not_over":120100,"base":2480,"pct":12,"excess_over":44100},{"over":120100,"but_not_over":230700,"base":11600,"pct":22,"excess_over":120100},{"over":230700,"but_not_over":422850,"base":35932,"pct":24,"excess_over":230700},{"over":422850,"but_not_over":531750,"base":82048,"pct":32,"excess_over":422850},{"over":531750,"but_not_over":788000,"base":116896,"pct":35,"excess_over":531750},{"over":788000,"but_not_over":null,"base":206583.5,"pct":37,"excess_over":788000}],"single":[{"over":0,"but_not_over":7500,"base":0,"pct":0,"excess_over":0},{"over":7500,"but_not_over":19900,"base":0,"pct":10,"excess_over":7500},{"over":19900,"but_not_over":57900,"base":1240,"pct":12,"excess_over":19900},{"over":57900,"but_not_over":113200,"base":5800,"pct":22,"excess_over":57900},{"over":113200,"but_not_over":209275,"base":17966,"pct":24,"excess_over":113200},{"over":209275,"but_not_over":263725,"base":41024,"pct":32,"excess_over":209275},{"over":263725,"but_not_over":648100,"base":58448,"pct":35,"excess_over":263725},{"over":648100,"but_not_over":null,"base":192979.25,"pct":37,"excess_over":648100}],"hoh":[{"over":0,"but_not_over":15550,"base":0,"pct":0,"excess_over":0},{"over":15550,"but_not_over":33250,"base":0,"pct":10,"excess_over":15550},{"over":33250,"but_not_over":83000,"base":1770,"pct":12,"excess_over":33250},{"over":83000,"but_not_over":121250,"base":7740,"pct":22,"excess_over":83000},{"over":121250,"but_not_over":217300,"base":16155,"pct":24,"excess_over":121250},{"over":217300,"but_not_over":271750,"base":39207,"pct":32,"excess_over":217300},{"over":271750,"but_not_over":656150,"base":56631,"pct":35,"excess_over":271750},{"over":656150,"but_not_over":null,"base":191171,"pct":37,"excess_over":656150}]},"checkbox":{"married":[{"over":0,"but_not_over":16100,"base":0,"pct":0,"excess_over":0},{"over":16100,"but_not_over":28500,"base":0,"pct":10,"excess_over":16100},{"over":28500,"but_not_over":66500,"base":1240,"pct":12,"excess_over":28500},{"over":66500,"but_not_over":121800,"base":5800,"pct":22,"excess_over":66500},{"over":121800,"but_not_over":217875,"base":17966,"pct":24,"excess_over":121800},{"over":217875,"but_not_over":272325,"base":41024,"pct":32,"excess_over":217875},{"over":272325,"but_not_over":400450,"base":58448,"pct":35,"excess_over":272325},{"over":400450,"but_not_over":null,"base":103291.75,"pct":37,"excess_over":400450}],"single":[{"over":0,"but_not_over":8050,"base":0,"pct":0,"excess_over":0},{"over":8050,"but_not_over":14250,"base":0,"pct":10,"excess_over":8050},{"over":14250,"but_not_over":33250,"base":620,"pct":12,"excess_over":14250},{"over":33250,"but_not_over":60900,"base":2900,"pct":22,"excess_over":33250},{"over":60900,"but_not_over":108938,"base":8983,"pct":24,"excess_over":60900},{"over":108938,"but_not_over":136163,"base":20512,"pct":32,"excess_over":108938},{"over":136163,"but_not_over":328350,"base":29224,"pct":35,"excess_over":136163},{"over":328350,"but_not_over":null,"base":96489.63,"pct":37,"excess_over":328350}],"hoh":[{"over":0,"but_not_over":12075,"base":0,"pct":0,"excess_over":0},{"over":12075,"but_not_over":20925,"base":0,"pct":10,"excess_over":12075},{"over":20925,"but_not_over":45800,"base":885,"pct":12,"excess_over":20925},{"over":45800,"but_not_over":64925,"base":3870,"pct":22,"excess_over":45800},{"over":64925,"but_not_over":112950,"base":8077.5,"pct":24,"excess_over":64925},{"over":112950,"but_not_over":140175,"base":19603.5,"pct":32,"excess_over":112950},{"over":140175,"but_not_over":332375,"base":28315.5,"pct":35,"excess_over":140175},{"over":332375,"but_not_over":null,"base":95585.5,"pct":37,"excess_over":332375}]}},"fica":{"ss":{"rate_pct":6.2,"wage_base":184500},"medicare":{"rate_pct":1.45,"addl_rate_pct":0.9,"addl_threshold":200000}}},"status_2027":{"tables_2027":"not published as of 2026-09-29","note":"The only Pub 15-T draft posted at irs.gov/pub/irs-dft/p15t--dft.pdf (snapshot 2026-09-29) is the early release draft of the 2026 edition (\"For use in 2026\", dated Dec 3, 2025); no 2027 edition or draft is posted. The pages state tax year 2026."},"employer":{"futa":{"rate_pct":6,"max_credit_pct":5.4,"rate_after_credit_pct":0.6,"wage_base":7000,"source_url":"https://www.irs.gov/taxtopics/tc759"}},"note":"params are the numbers the Pay Desk calculators use (IRS Publication 15-T Worksheet 1A percentage method tables for Forms W-4 from 2020 or later; Social Security and Medicare rates and the wage base). Every number in params appears in the verbatim quote of a fact below. verified_at on each fact is the older of the two stored snapshot dates (first and second official document); verified_at of the file is the oldest of all.","facts":[{"id":"fed.p15t.for_use_in","label":"Pub 15-T edition: for use in 2026 (wages paid from January 1, 2026)","value":null,"unit":null,"fact_kind":"form","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"Publication 15-T Federal Income Tax Withholding Methods For use in 2026"},"second_source":null,"single_source":"Title page of the publication itself.","verified_at":"2026-09-29"},{"id":"fed.p15t.edition","label":"Pub 15-T edition used: federal income tax withholding tables for wages paid in 2026","value":null,"unit":null,"fact_kind":"form","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"2026 federal income tax withholding tables. The 2026 federal income tax withholding tables in this publication have been updated for changes made by P.L. 119-21"},"second_source":null,"single_source":"Edition statement of the publication itself; the rate figures below each carry a second IRS document.","verified_at":"2026-09-29"},{"id":"fed.w1a.method","label":"Automated payroll systems use Worksheet 1A with the Percentage Method tables","value":null,"unit":null,"fact_kind":"procedure","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"If you're an employer with an automated payroll system, use Worksheet 1A and the Percentage Method tables in this section to figure federal income tax withholding."},"second_source":null,"single_source":"Procedure published only in Pub 15-T.","verified_at":"2026-09-29"},{"id":"fed.w1a.line1g","label":"Worksheet 1A line 1g: amount subtracted when the Step 2 box is not checked","value":[12900,8600],"unit":"dollars per year","fact_kind":"procedure","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"1g If the box in Step 2 of Form W-4 is checked, enter -0-. If the box is not checked, enter $12,900 if the taxpayer is married filing jointly or $8,600 otherwise"},"second_source":null,"single_source":"IRS withholding-procedure constant printed only in Pub 15-T (Worksheets 1A and 1B). Consistency check: line 1g plus the first taxed row of each STANDARD table equals the 2026 standard deduction in Rev. Proc. 2025-32 (12,900 + 19,300 = 32,200; 8,600 + 7,500 = 16,100; 8,600 + 15,550 = 24,150).","verified_at":"2026-09-29"},{"id":"fed.w1a.step2","label":"Form W-4 Step 2 checkbox: withholding from the Step 2 Checkbox schedules","value":null,"unit":null,"fact_kind":"procedure","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"If the employee checks the box in Step 2, the employer figures withholding from the \"Form W-4, Step 2, Checkbox\" column in the Percentage Method or Wage Bracket Method tables."},"second_source":null,"single_source":"Procedure published only in Pub 15-T.","verified_at":"2026-09-29"},{"id":"fed.w1a.step3","label":"Form W-4 Step 3 credits: annual reduction of withholding","value":null,"unit":null,"fact_kind":"procedure","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"Step 3. Employers use the amount on this line as an annual reduction in the amount of withholding."},"second_source":null,"single_source":"Procedure published only in Pub 15-T.","verified_at":"2026-09-29"},{"id":"fed.w1a.step4ab","label":"Form W-4 Steps 4(a) and 4(b): annual other income added, annual deductions subtracted","value":null,"unit":null,"fact_kind":"procedure","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"Steps 4(a) and 4(b). Employers increase the annual amount of wages subject to income tax withholding by the annual amount shown in Step 4(a) and reduce the annual amount of wages subject to income tax withholding by the annual amount shown in Step 4(b)."},"second_source":null,"single_source":"Procedure published only in Pub 15-T.","verified_at":"2026-09-29"},{"id":"fed.w1a.step4c","label":"Form W-4 Step 4(c): extra withholding per pay period","value":null,"unit":null,"fact_kind":"procedure","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"Step 4(c). Employers will increase withholding by the per pay period tax amount in Step 4(c)."},"second_source":null,"single_source":"Procedure published only in Pub 15-T.","verified_at":"2026-09-29"},{"id":"fed.w4.new_deductions","label":"Tips and overtime deductions (P.L. 119-21) reach withholding through an updated Form W-4","value":null,"unit":null,"fact_kind":"procedure","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"Employers must use an employee's updated Form W-4, if one is submitted by the employee, and the federal income tax withholding procedures in this publication to allow the employee to account for their expected deduction and receive more money in each paycheck"},"second_source":null,"single_source":"Procedure published only in Pub 15-T; the 2026 Worksheet 1A has no new lines, the new deductions enter through Step 4(b) of Form W-4.","verified_at":"2026-09-29"},{"id":"fed.rounding","label":"Optional rounding of wages and of the tax to whole dollars","value":null,"unit":null,"fact_kind":"rounding","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"You may also round the tax for the pay period to the nearest dollar. If rounding is used, it must be used consistently."},"second_source":null,"single_source":"Rounding convention published only in Pub 15-T; the calculator keeps cents (no rounding), which the IRS allows.","verified_at":"2026-09-29"},{"id":"fed.std_deduction_2026","label":"Standard deduction for 2026 (married filing jointly, head of household, single)","value":[32200,24150,16100],"unit":"dollars","fact_kind":"amount","source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"Married Individuals Filing Joint Returns and Surviving Spouses (§ 1(j)(2)(A)) $32,200 Heads of Households (§ 1(j)(2)(B)) $24,150 Unmarried Individuals (other than Surviving Spouses and Heads of Households) (§ 1(j)(2)(C)) $16,100"},"second_source":{"url":"https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill","doc":"IRS newsroom: IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill","kind":"agency_page","quote":"For tax year 2026, the standard deduction increases to $32,200 for married couples filing jointly. For single taxpayers and married individuals filing separately, the standard deduction rises to $16,100 for tax year 2026, and for heads of households, the standard deduction will be $24,150.","derived":null},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.brackets_2026.single","label":"2026 income tax brackets, single (rates and thresholds)","value":[10,12,22,24,32,35,37,12400,50400,105700,201775,256225,640600],"unit":"percent / dollars","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 3 - Section 1(j)(2)(C) - Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 $1,240 plus 12% of the excess over $12,400 Over $50,400 but not over $105,700 $5,800 plus 22% of the excess over $50,400 Over $105,700 but not over $201,775 $17,966 plus 24% of the excess over $105,700 Over $201,775 but not over $256,225 $41,024 plus 32% of the excess over $201,775 Over $256,225 but not over $640,600 Over $640,600 $58,448 plus 35% of the excess over $256,225 $192,979.25 plus 37% of the excess over $640,600"},"second_source":{"url":"https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill","doc":"IRS newsroom: IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill","kind":"agency_page","quote":"For tax year 2026, the top tax rate remains 37% for individual single taxpayers with incomes greater than $640,600 ($768,700 for married couples filing jointly). The other rates are: 35% for incomes over $256,225 ($512,450 for married couples filing jointly); 32% for incomes over $201,775 ($403,550 for married couples filing jointly); 24% for incomes over $105,700 ($211,400 for married couples filing jointly); 22% for incomes over $50,400 ($100,800 for married couples filing jointly); 12% for incomes over $12,400 ($24,800 for married couples filing jointly). The lowest rate is 10%","derived":null},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.brackets_2026.married","label":"2026 income tax brackets, married filing jointly (rates and thresholds)","value":[10,12,22,24,32,35,37,24800,100800,211400,403550,512450,768700],"unit":"percent / dollars","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 1 - Section 1(j)(2)(A) -Married Individuals Filing Joint Returns and Surviving Spouses If Taxable Income Is: The Tax Is: Not over $24,800 10% of the taxable income Over $24,800 but not over $100,800 $2,480 plus 12% of the excess over $24,800 Over $100,800 but not over $211,400 Over $211,400 but not over $403,550 $11,600 plus 22% of the excess over $100,800 $35,932 plus 24% of the excess over $211,400 Over $403,550 but not over $512,450 $82,048 plus 32% of the excess over $403,550 Over $512,450 but not over $768,700 $116,896 plus 35% of the excess over $512,450 Over $768,700 $206,583.50 plus 37% of the excess over $768,700"},"second_source":{"url":"https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill","doc":"IRS newsroom: IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill","kind":"agency_page","quote":"For tax year 2026, the top tax rate remains 37% for individual single taxpayers with incomes greater than $640,600 ($768,700 for married couples filing jointly). The other rates are: 35% for incomes over $256,225 ($512,450 for married couples filing jointly); 32% for incomes over $201,775 ($403,550 for married couples filing jointly); 24% for incomes over $105,700 ($211,400 for married couples filing jointly); 22% for incomes over $50,400 ($100,800 for married couples filing jointly); 12% for incomes over $12,400 ($24,800 for married couples filing jointly). The lowest rate is 10%","derived":null},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.table.standard.married","label":"STANDARD schedule, married filing jointly: columns B, C, D (A and E equal the previous row of B)","value":[10,12,22,24,32,35,37,2480,11600,35932,82048,116896,206583.5],"unit":"dollars / percent","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"Married Filing Jointly $19,300 $44,100 $120,100 $230,700 $422,850 $531,750 $788,000 $0.00 $0.00 $2,480.00 $11,600.00 $35,932.00 $82,048.00 $116,896.00 $206,583.50 D E 0% 10% 12% 22% 24% 32% 35% 37%"},"second_source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 1 - Section 1(j)(2)(A) -Married Individuals Filing Joint Returns and Surviving Spouses If Taxable Income Is: The Tax Is: Not over $24,800 10% of the taxable income Over $24,800 but not over $100,800 $2,480 plus 12% of the excess over $24,800 Over $100,800 but not over $211,400 Over $211,400 but not over $403,550 $11,600 plus 22% of the excess over $100,800 $35,932 plus 24% of the excess over $211,400 Over $403,550 but not over $512,450 $82,048 plus 32% of the excess over $403,550 Over $512,450 but not over $768,700 $116,896 plus 35% of the excess over $512,450 Over $768,700 $206,583.50 plus 37% of the excess over $768,700","derived":null},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.table.standard.single","label":"STANDARD schedule, single or married filing separately: column C with the rate column","value":[10,12,22,24,32,35,37,1240,5800,17966,41024,58448,192979.25],"unit":"dollars / percent","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"0% 10% 12% 22% 24% 32% 35% 37% $0.00 $0.00 $1,240.00 $5,800.00 $17,966.00 $41,024.00 $58,448.00 $192,979.25 Head of Household"},"second_source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 3 - Section 1(j)(2)(C) - Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 $1,240 plus 12% of the excess over $12,400 Over $50,400 but not over $105,700 $5,800 plus 22% of the excess over $50,400 Over $105,700 but not over $201,775 $17,966 plus 24% of the excess over $105,700 Over $201,775 but not over $256,225 $41,024 plus 32% of the excess over $201,775 Over $256,225 but not over $640,600 Over $640,600 $58,448 plus 35% of the excess over $256,225 $192,979.25 plus 37% of the excess over $640,600","derived":null},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.table.standard.hoh","label":"STANDARD schedule, head of household: columns B and C, with the rate column printed once for the STANDARD schedules","value":[10,12,22,24,32,35,37,1770,7740,16155,39207,56631,191171],"unit":"dollars","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"0% 10% 12% 22% 24% 32% 35% 37% $0.00 $0.00 $1,240.00 $5,800.00 $17,966.00 $41,024.00 $58,448.00 $192,979.25 Head of Household $15,550 $33,250 $83,000 $121,250 $217,300 $271,750 $656,150 $0.00 $0.00 $1,770.00 $7,740.00 $16,155.00 $39,207.00 $56,631.00 $191,171.00"},"second_source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 2 - Section 1(j)(2)(B) - Heads of Households If Taxable Income Is: The Tax Is: Not over $17,700 10% of the taxable income Over $17,700 but not over $67,450 $1,770 plus 12% of the excess over $17,700 Over $67,450 but not over $105,700 $7,740 plus 22% of the excess over $67,450 11 Over $105,700 but not over $201,750 $16,155 plus 24% of the excess over $105,700 Over $201,750 but not over $256,200 $39,207 plus 32% of the excess over $201,750 Over $256,200 but not over $640,600 $56,631 plus 35% of the excess over $256,200 Over $640,600 $191,171 plus 37% of the excess over $640,600","derived":null},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.table.standard.single_rows","label":"STANDARD schedule single (column E = A) and Step 2 Checkbox single (column A), with the rate column","value":[10,12,22,24,32,35,37],"unit":"percent","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"$0 $7,500 $19,900 $57,900 $113,200 $209,275 $263,725 $648,100 $0 $8,050 $14,250 $33,250 $60,900 $108,938 $136,163 $328,350 0% 10% 12% 22% 24% 32% 35% 37%"},"second_source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 3 - Section 1(j)(2)(C) - Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 $1,240 plus 12% of the excess over $12,400 Over $50,400 but not over $105,700 $5,800 plus 22% of the excess over $50,400 Over $105,700 but not over $201,775 $17,966 plus 24% of the excess over $105,700 Over $201,775 but not over $256,225 $41,024 plus 32% of the excess over $201,775 Over $256,225 but not over $640,600 Over $640,600 $58,448 plus 35% of the excess over $256,225 $192,979.25 plus 37% of the excess over $640,600","derived":null},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.table.checkbox.married","label":"Step 2 Checkbox schedule, married filing jointly: columns B, C, D","value":[10,12,22,24,32,35,37,1240,5800,17966,41024,58448,103291.75],"unit":"dollars / percent","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"Married Filing Jointly $16,100 $28,500 $66,500 $121,800 $217,875 $272,325 $400,450 $0.00 $0.00 $1,240.00 $5,800.00 $17,966.00 $41,024.00 $58,448.00 $103,291.75 E 0% 10% 12% 22% 24% 32% 35% 37%"},"second_source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 4 - Section 1(j)(2)(D) - Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 $1,240 plus 12% of the excess over $12,400 Over $50,400 but not over $105,700 $5,800 plus 22% of the excess over $50,400 12 Over $105,700 but not over $201,775 $17,966 plus 24% of the excess over $105,700 Over $201,775 but not over $256,225 $41,024 plus 32% of the excess over $201,775 Over $256,225 but not over $384,350 $58,448 plus 35% of the excess over $256,225 Over $384,350 $103,291.75 plus 37% of the excess over $384,350","derived":null},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.table.checkbox.single","label":"Step 2 Checkbox schedule, single or married filing separately: columns B and C","value":[8050,14250,33250,60900,108938,136163,328350,0,0,620,2900,8983,20512,29224,96489.63],"unit":"dollars","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"Single or Married Filing Separately $8,050 $14,250 $33,250 $60,900 $108,938 $136,163 $328,350 $0.00 $0.00 $620.00 $2,900.00 $8,983.00 $20,512.00 $29,224.00 $96,489.63"},"second_source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 3 - Section 1(j)(2)(C) - Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 $1,240 plus 12% of the excess over $12,400 Over $50,400 but not over $105,700 $5,800 plus 22% of the excess over $50,400 Over $105,700 but not over $201,775 $17,966 plus 24% of the excess over $105,700 Over $201,775 but not over $256,225 $41,024 plus 32% of the excess over $201,775 Over $256,225 but not over $640,600 Over $640,600 $58,448 plus 35% of the excess over $256,225 $192,979.25 plus 37% of the excess over $640,600","derived":"Half of the single schedule (Rev. Proc. 2025-32 Table 3) on half the single standard deduction (16,100 / 2 = 8,050): column B = Table 3 threshold / 2 + 8,050: 12,400/2 + 8,050 = 14,250; 50,400/2 + 8,050 = 33,250; 105,700/2 + 8,050 = 60,900; 201,775/2 + 8,050 = 108,937.50 printed 108,938; 256,225/2 + 8,050 = 136,162.50 printed 136,163; 640,600/2 + 8,050 = 328,350. Column C = Table 3 tax / 2: 1,240/2 = 620; 5,800/2 = 2,900; 17,966/2 = 8,983; 41,024/2 = 20,512; 58,448/2 = 29,224; 192,979.25/2 = 96,489.625 printed 96,489.63."},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.table.checkbox.hoh","label":"Step 2 Checkbox schedule, head of household: columns B and C","value":[12075,20925,45800,64925,112950,140175,332375,0,0,885,3870,8077.5,19603.5,28315.5,95585.5],"unit":"dollars","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"Head of Household $12,075 $20,925 $45,800 $64,925 $112,950 $140,175 $332,375 $0.00 $0.00 $885.00 $3,870.00 $8,077.50 $19,603.50 $28,315.50 $95,585.50"},"second_source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 2 - Section 1(j)(2)(B) - Heads of Households If Taxable Income Is: The Tax Is: Not over $17,700 10% of the taxable income Over $17,700 but not over $67,450 $1,770 plus 12% of the excess over $17,700 Over $67,450 but not over $105,700 $7,740 plus 22% of the excess over $67,450 11 Over $105,700 but not over $201,750 $16,155 plus 24% of the excess over $105,700 Over $201,750 but not over $256,200 $39,207 plus 32% of the excess over $201,750 Over $256,200 but not over $640,600 $56,631 plus 35% of the excess over $256,200 Over $640,600 $191,171 plus 37% of the excess over $640,600","derived":"Half of the head of household schedule (Rev. Proc. 2025-32 Table 2) on half the head of household standard deduction (24,150 / 2 = 12,075): column B = Table 2 threshold / 2 + 12,075: 17,700/2 + 12,075 = 20,925; 67,450/2 + 12,075 = 45,800; 105,700/2 + 12,075 = 64,925; 201,750/2 + 12,075 = 112,950; 256,200/2 + 12,075 = 140,175; 640,600/2 + 12,075 = 332,375. Column C = Table 2 tax / 2: 1,770/2 = 885; 7,740/2 = 3,870; 16,155/2 = 8,077.50; 39,207/2 = 19,603.50; 56,631/2 = 28,315.50; 191,171/2 = 95,585.50."},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.table.standard.married.rows","label":"STANDARD schedule, married filing jointly: row limits (column B; column A and E repeat them)","value":[19300,44100,120100,230700,422850,531750,788000],"unit":"dollars","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"Married Filing Jointly $19,300 $44,100 $120,100 $230,700 $422,850 $531,750 $788,000"},"second_source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 1 - Section 1(j)(2)(A) -Married Individuals Filing Joint Returns and Surviving Spouses If Taxable Income Is: The Tax Is: Not over $24,800 10% of the taxable income Over $24,800 but not over $100,800 $2,480 plus 12% of the excess over $24,800 Over $100,800 but not over $211,400 Over $211,400 but not over $403,550 $11,600 plus 22% of the excess over $100,800 $35,932 plus 24% of the excess over $211,400 Over $403,550 but not over $512,450 $82,048 plus 32% of the excess over $403,550 Over $512,450 but not over $768,700 $116,896 plus 35% of the excess over $512,450 Over $768,700 $206,583.50 plus 37% of the excess over $768,700","derived":"Row limit = Table 1 threshold + (standard deduction 32,200 - Worksheet 1A line 1g 12,900 = 19,300): 0 + 19,300 = 19,300; 24,800 + 19,300 = 44,100; 100,800 + 19,300 = 120,100; 211,400 + 19,300 = 230,700; 403,550 + 19,300 = 422,850; 512,450 + 19,300 = 531,750; 768,700 + 19,300 = 788,000."},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.table.standard.single.rows","label":"STANDARD schedule, single or married filing separately: row limits (column B)","value":[7500,19900,57900,113200,209275,263725,648100],"unit":"dollars","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"Single or Married Filing Separately $7,500 $19,900 $57,900 $113,200 $209,275 $263,725 $648,100 Form W-4, Step 2, Checkbox"},"second_source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 3 - Section 1(j)(2)(C) - Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 $1,240 plus 12% of the excess over $12,400 Over $50,400 but not over $105,700 $5,800 plus 22% of the excess over $50,400 Over $105,700 but not over $201,775 $17,966 plus 24% of the excess over $105,700 Over $201,775 but not over $256,225 $41,024 plus 32% of the excess over $201,775 Over $256,225 but not over $640,600 Over $640,600 $58,448 plus 35% of the excess over $256,225 $192,979.25 plus 37% of the excess over $640,600","derived":"Row limit = Table 3 threshold + (standard deduction 16,100 - line 1g 8,600 = 7,500): 0 + 7,500 = 7,500; 12,400 + 7,500 = 19,900; 50,400 + 7,500 = 57,900; 105,700 + 7,500 = 113,200; 201,775 + 7,500 = 209,275; 256,225 + 7,500 = 263,725; 640,600 + 7,500 = 648,100."},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.table.standard.hoh.rows","label":"STANDARD schedule, head of household: row limits (column B)","value":[15550,33250,83000,121250,217300,271750,656150],"unit":"dollars","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"Head of Household $15,550 $33,250 $83,000 $121,250 $217,300 $271,750 $656,150"},"second_source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 2 - Section 1(j)(2)(B) - Heads of Households If Taxable Income Is: The Tax Is: Not over $17,700 10% of the taxable income Over $17,700 but not over $67,450 $1,770 plus 12% of the excess over $17,700 Over $67,450 but not over $105,700 $7,740 plus 22% of the excess over $67,450 11 Over $105,700 but not over $201,750 $16,155 plus 24% of the excess over $105,700 Over $201,750 but not over $256,200 $39,207 plus 32% of the excess over $201,750 Over $256,200 but not over $640,600 $56,631 plus 35% of the excess over $256,200 Over $640,600 $191,171 plus 37% of the excess over $640,600","derived":"Row limit = Table 2 threshold + (standard deduction 24,150 - line 1g 8,600 = 15,550): 0 + 15,550 = 15,550; 17,700 + 15,550 = 33,250; 67,450 + 15,550 = 83,000; 105,700 + 15,550 = 121,250; 201,750 + 15,550 = 217,300; 256,200 + 15,550 = 271,750; 640,600 + 15,550 = 656,150."},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.table.checkbox.married.rows","label":"Step 2 Checkbox schedule, married filing jointly: row limits (column B)","value":[16100,28500,66500,121800,217875,272325,400450],"unit":"dollars","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"Married Filing Jointly $16,100 $28,500 $66,500 $121,800 $217,875 $272,325 $400,450"},"second_source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 4 - Section 1(j)(2)(D) - Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 $1,240 plus 12% of the excess over $12,400 Over $50,400 but not over $105,700 $5,800 plus 22% of the excess over $50,400 12 Over $105,700 but not over $201,775 $17,966 plus 24% of the excess over $105,700 Over $201,775 but not over $256,225 $41,024 plus 32% of the excess over $201,775 Over $256,225 but not over $384,350 $58,448 plus 35% of the excess over $256,225 Over $384,350 $103,291.75 plus 37% of the excess over $384,350","derived":"Row limit = Table 4 (married filing separately) threshold + half the joint standard deduction (32,200 / 2 = 16,100): 0 + 16,100 = 16,100; 12,400 + 16,100 = 28,500; 50,400 + 16,100 = 66,500; 105,700 + 16,100 = 121,800; 201,775 + 16,100 = 217,875; 256,225 + 16,100 = 272,325; 384,350 + 16,100 = 400,450."},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.table.checkbox.rows","label":"Step 2 Checkbox schedules, column E (= column A) for married and head of household, with the rate column","value":[10,12,22,24,32,35,37],"unit":"percent","fact_kind":"table","source":{"url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","doc":"Publication 15-T (2026), Federal Income Tax Withholding Methods","kind":"agency_guide","quote":"$0 $16,100 $28,500 $66,500 $121,800 $217,875 $272,325 $400,450 0% 10% 12% 22% 24% 32% 35% 37% $0 $8,050 $14,250 $33,250 $60,900 $108,938 $136,163 $328,350 0% 10% 12% 22% 24% 32% 35% 37% $0 $12,075 $20,925 $45,800 $64,925 $112,950 $140,175 $332,375"},"second_source":{"url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","doc":"Rev. Proc. 2025-32 (2026 adjusted items)","kind":"regulation","quote":"TABLE 1 - Section 1(j)(2)(A) -Married Individuals Filing Joint Returns and Surviving Spouses If Taxable Income Is: The Tax Is: Not over $24,800 10% of the taxable income Over $24,800 but not over $100,800 $2,480 plus 12% of the excess over $24,800 Over $100,800 but not over $211,400 Over $211,400 but not over $403,550 $11,600 plus 22% of the excess over $100,800 $35,932 plus 24% of the excess over $211,400 Over $403,550 but not over $512,450 $82,048 plus 32% of the excess over $403,550 Over $512,450 but not over $768,700 $116,896 plus 35% of the excess over $512,450 Over $768,700 $206,583.50 plus 37% of the excess over $768,700","derived":null},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.ss.rate","label":"Social Security tax rate withheld from the employee (the employer pays the same)","value":6.2,"unit":"percent","fact_kind":"rate","source":{"url":"https://www.irs.gov/publications/p15","doc":"Publication 15 (2026), (Circular E), Employer's Tax Guide","kind":"agency_guide","quote":"For 2026, the social security tax rate is 6.2% (amount withheld) each for the employer and employee (12.4% total)."},"second_source":{"url":"https://www.irs.gov/taxtopics/tc751","doc":"Topic no. 751, Social Security and Medicare withholding rates","kind":"agency_page","quote":"The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total.","derived":null},"single_source":null,"verified_at":"2026-09-28"},{"id":"fed.ss.wage_base","label":"Social Security wage base for 2026","value":184500,"unit":"dollars","fact_kind":"wage_base","source":{"url":"https://www.irs.gov/publications/p15","doc":"Publication 15 (2026), (Circular E), Employer's Tax Guide","kind":"agency_guide","quote":"For 2026, the social security tax rate is 6.2% (amount withheld) each for the employer and employee (12.4% total). The social security wage base limit is $184,500."},"second_source":{"url":"https://www.irs.gov/taxtopics/tc751","doc":"Topic no. 751, Social Security and Medicare withholding rates","kind":"agency_page","quote":"For earnings in 2026, this base limit is $184,500.","derived":null},"single_source":null,"verified_at":"2026-09-28"},{"id":"fed.medicare.rate","label":"Medicare tax rate withheld from the employee (the employer pays the same)","value":1.45,"unit":"percent","fact_kind":"rate","source":{"url":"https://www.irs.gov/publications/p15","doc":"Publication 15 (2026), (Circular E), Employer's Tax Guide","kind":"agency_guide","quote":"The tax rate for Medicare is 1.45% (amount withheld) each for the employee and employer (2.9% total). There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax."},"second_source":{"url":"https://www.irs.gov/taxtopics/tc751","doc":"Topic no. 751, Social Security and Medicare withholding rates","kind":"agency_page","quote":"The current rate for Medicare is 1.45% for the employer and 1.45% for the employee, or 2.9% total.","derived":null},"single_source":null,"verified_at":"2026-09-28"},{"id":"fed.medicare.addl","label":"Additional Medicare Tax withholding: rate and yearly wage threshold per employer","value":[0.9,200000],"unit":"percent / dollars","fact_kind":"rate","source":{"url":"https://www.irs.gov/publications/p15","doc":"Publication 15 (2026), (Circular E), Employer's Tax Guide","kind":"agency_guide","quote":"In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year."},"second_source":{"url":"https://www.irs.gov/taxtopics/tc751","doc":"Topic no. 751, Social Security and Medicare withholding rates","kind":"agency_page","quote":"Employers are responsible for withholding the 0.9% Additional Medicare tax on an individual's wages paid in excess of $200,000 in a calendar year, without regard to filing status.","derived":null},"single_source":null,"verified_at":"2026-09-28"},{"id":"fed.medicare.addl_threshold","label":"Additional Medicare Tax: yearly wages from one employer above which it is withheld","value":200000,"unit":"dollars","fact_kind":"amount","source":{"url":"https://www.irs.gov/publications/p15","doc":"Publication 15 (2026), (Circular E), Employer's Tax Guide","kind":"agency_guide","quote":"In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year."},"second_source":{"url":"https://www.irs.gov/taxtopics/tc751","doc":"Topic no. 751, Social Security and Medicare withholding rates","kind":"agency_page","quote":"Employers are responsible for withholding the 0.9% Additional Medicare tax on an individual's wages paid in excess of $200,000 in a calendar year, without regard to filing status.","derived":null},"single_source":null,"verified_at":"2026-09-28"},{"id":"fed.medicare.addl_employee_only","label":"Additional Medicare Tax has no employer share","value":null,"unit":null,"fact_kind":"procedure","source":{"url":"https://www.irs.gov/publications/p15","doc":"Publication 15 (2026), (Circular E), Employer's Tax Guide","kind":"agency_guide","quote":"Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax."},"second_source":null,"single_source":"Descriptive rule; the rate and threshold carry their own second source.","verified_at":"2026-09-29"},{"id":"fed.pretax.401k","label":"Elective 401(k) deferrals: exempt from income tax withholding, subject to Social Security and Medicare","value":null,"unit":null,"fact_kind":"procedure","source":{"url":"https://www.irs.gov/publications/p15","doc":"Publication 15 (2026), (Circular E), Employer's Tax Guide","kind":"agency_guide","quote":"Elective employee contributions and deferrals to a plan containing a qualified cash or deferred compensation arrangement (401(k)). Generally exempt, but see section 402(g) for limitation. Taxable. Taxable."},"second_source":null,"single_source":"Pub 15 section 15 table (columns: income tax withholding, Social Security and Medicare, FUTA).","verified_at":"2026-09-29"},{"id":"fed.pretax.cafeteria","label":"Section 125 cafeteria plan benefits may be excluded from Social Security, Medicare and FUTA wages","value":null,"unit":null,"fact_kind":"procedure","source":{"url":"https://www.irs.gov/publications/p15","doc":"Publication 15 (2026), (Circular E), Employer's Tax Guide","kind":"agency_guide","quote":"Benefits provided under cafeteria plans may qualify for exclusion from wages for social security, Medicare, and FUTA taxes."},"second_source":null,"single_source":"Pub 15 section 15 table footnote.","verified_at":"2026-09-29"},{"id":"fed.futa.cafeteria_exclusion","label":"Section 125 cafeteria plan benefits (for example health coverage chosen instead of cash) are excluded from FUTA wages","value":null,"unit":null,"fact_kind":"procedure","source":{"url":"https://www.irs.gov/publications/p15","doc":"Publication 15 (2026), (Circular E), Employer's Tax Guide","kind":"agency_guide","quote":"Benefits provided under cafeteria plans may qualify for exclusion from wages for social security, Medicare, and FUTA taxes."},"second_source":{"url":"https://www.irs.gov/publications/p15b","doc":"Publication 15-B (2026), Employer's Tax Guide to Fringe Benefits","kind":"agency_guide","quote":"Federal unemployment (FUTA) Accident and health benefits Exempt (except 2% shareholder-employees of S corporations). Exempt Exempt","derived":null},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.futa.rate","label":"FUTA tax rate and federal wage base","value":[6,7000],"unit":"percent / dollars","fact_kind":"rate","source":{"url":"https://www.irs.gov/publications/p15","doc":"Publication 15 (2026), (Circular E), Employer's Tax Guide","kind":"agency_guide","quote":"For 2026, the FUTA tax rate is 6.0%. The tax applies to the first $7,000 you pay to each employee as wages during the year."},"second_source":{"url":"https://www.irs.gov/taxtopics/tc759","doc":"Topic no. 759, Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return","kind":"agency_page","quote":"FUTA tax rate: The FUTA tax rate is 6.0%. The tax applies to the first $7,000 you paid to each employee as wages during the year.","derived":null},"single_source":null,"verified_at":"2026-09-29"},{"id":"fed.futa.credit","label":"Maximum state unemployment credit against FUTA and the net rate after it","value":[5.4,0.6],"unit":"percent","fact_kind":"rate","source":{"url":"https://www.irs.gov/publications/p15","doc":"Publication 15 (2026), (Circular E), Employer's Tax Guide","kind":"agency_guide","quote":"The credit may be as much as 5.4% of FUTA taxable wages. If you're entitled to the maximum 5.4% credit, the FUTA tax rate after credit is 0.6%."},"second_source":{"url":"https://www.irs.gov/taxtopics/tc759","doc":"Topic no. 759, Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return","kind":"agency_page","quote":"If you're entitled to the maximum 5.4% credit, the FUTA tax rate after credit is 0.6%.","derived":null},"single_source":null,"verified_at":"2026-09-29"}]}