{
 "_meta": {
  "dataset": "state_income_tax",
  "description": "Per-jurisdiction income tax facts for ITIN-filer guides: type, 2026 rates, filing thresholds, state EITC + ITIN eligibility, refund timelines, agency contacts.",
  "jurisdictions": 52,
  "researched_on": "2026-06-11",
  "method": "4 parallel research agents x 13 jurisdictions, primary state-DOR sources, cross-checked; sanity-scanned before use."
 },
 "states": {
  "alabama": {
   "name": "Alabama",
   "tax_type": "graduated",
   "rate_low_pct": 2.0,
   "rate_top_pct": 5.0,
   "num_brackets": 3,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "Federal income tax paid is deductible from Alabama taxable income (rare among states); top 5% rate starts at just $3,000 taxable (single)",
   "state_form": "Form 40",
   "filing_threshold": "Single: gross income of $4,000 or more; MFJ $10,500; Head of Family $7,700; MFS $5,250 (ALDOR current guidance, not tax-year-indexed)",
   "deadline_2027": "April 15, 2027 (automatic extension to file until October 15; payment still due April 15)",
   "itin_accepted": true,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "Alabama has no state EITC (not listed among state-EITC states by NCSL, May 2026)",
    "itin_note_es": "Alabama no tiene EITC estatal (no figura entre los estados con EITC estatal según NCSL, mayo de 2026)"
   },
   "state_ctc": null,
   "refund_efile": "within 90 days (ALDOR standard); first refunds of the season not issued before March 1",
   "refund_paper": "within 90 days (ALDOR standard); paper slower than e-file",
   "refund_url": "https://myalabamataxes.alabama.gov",
   "agency": "Alabama Department of Revenue",
   "agency_url": "https://www.revenue.alabama.gov",
   "agency_phone": "1-855-894-7391 (refund hotline)",
   "free_efile": "My Alabama Taxes (MAT) — free state e-file; also Free File vendors. IRS Direct File discontinued nationwide for the 2026 season.",
   "sales_tax_pct": 4.0,
   "sources": [
    "https://www.revenue.alabama.gov/individual-corporate/individual-income-tax/",
    "https://www.revenue.alabama.gov/faqs/who-must-file-an-alabama-individual-income-tax-return/",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
    "https://taxfoundation.org/data/all/state/sales-tax-rates/"
   ],
   "confidence_flags": [
    "ALDOR pages show two threshold sets ($2,500/$5,000 'from 2022 onward' on the income-tax overview vs $4,000 single/$10,500 MFJ on the who-must-file FAQ); used the who-must-file FAQ figures",
    "Refund processing '90 days' is ALDOR's blanket statement; no separate e-file vs paper figure published"
   ],
   "filing_threshold_es": "Soltero(a): ingreso bruto de $4,000 o más; casados que declaran en conjunto $10,500; jefe de familia $7,700; casados que declaran por separado $5,250 (guía vigente de ALDOR, no indexada por año fiscal)",
   "deadline_2027_es": "15 de abril de 2027 (prórroga automática para presentar hasta el 15 de octubre; el pago sigue venciendo el 15 de abril)",
   "special_regimes_es": "El impuesto federal sobre el ingreso pagado es deducible del ingreso gravable de Alabama (poco común entre los estados); la tasa máxima del 5% comienza con apenas $3,000 de ingreso gravable (soltero(a))",
   "refund_efile_es": "dentro de 90 días (estándar de ALDOR); los primeros reembolsos de la temporada no se emiten antes del 1 de marzo",
   "refund_paper_es": "dentro de 90 días (estándar de ALDOR); las declaraciones en papel son más lentas que las electrónicas",
   "free_efile_es": "My Alabama Taxes (MAT) — presentación electrónica estatal gratuita; también proveedores de Free File. IRS Direct File fue descontinuado a nivel nacional para la temporada 2026.",
   "itin_note_es": "Alabama no tiene EITC estatal (no figura entre los estados con EITC estatal según NCSL, mayo de 2026)",
   "itin_note": "Alabama has no state EITC (not listed among state-EITC states by NCSL, May 2026)"
  },
  "alaska": {
   "name": "Alaska",
   "tax_type": "none",
   "rate_low_pct": null,
   "rate_top_pct": null,
   "num_brackets": null,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "No state individual income tax and no state sales tax (0%); localities may levy local sales taxes; annual Permanent Fund Dividend paid to residents is federally taxable",
   "state_form": null,
   "filing_threshold": "No state individual income tax — no state return required",
   "deadline_2027": null,
   "itin_accepted": null,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "No state income tax, so no state EITC",
    "itin_note_es": "No hay impuesto estatal sobre el ingreso, por lo tanto no hay EITC estatal"
   },
   "state_ctc": null,
   "refund_efile": null,
   "refund_paper": null,
   "refund_url": null,
   "agency": "Alaska Department of Revenue — Tax Division",
   "agency_url": "https://tax.alaska.gov",
   "agency_phone": null,
   "free_efile": "Not applicable — no state individual income tax return",
   "sales_tax_pct": 0,
   "sources": [
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
    "https://taxfoundation.org/data/all/state/sales-tax-rates/",
    "https://tax.alaska.gov"
   ],
   "confidence_flags": [
    "PFD federal-taxability noted from general IRS treatment; not re-verified this session"
   ],
   "filing_threshold_es": "No hay impuesto estatal sobre el ingreso individual — no se requiere declaración estatal",
   "special_regimes_es": "No hay impuesto estatal sobre el ingreso individual ni impuesto estatal sobre las ventas (0%); las localidades pueden cobrar impuestos locales sobre las ventas; el Permanent Fund Dividend anual pagado a los residentes es gravable a nivel federal",
   "free_efile_es": "No aplica — no hay declaración estatal de impuesto sobre el ingreso individual",
   "itin_note_es": "No hay impuesto estatal sobre el ingreso, por lo tanto no hay EITC estatal",
   "itin_note": "No state income tax, so no state EITC"
  },
  "arizona": {
   "name": "Arizona",
   "tax_type": "flat",
   "rate_low_pct": 2.5,
   "rate_top_pct": 2.5,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "Standard deduction tracks the federal amount; small nonrefundable dependent tax credit available",
   "state_form": "Form 140",
   "filing_threshold": "Single/MFS: gross income over $15,750 (TY2025 Form 140 instructions; tracks federal standard deduction)",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "Arizona has no state EITC (not listed among state-EITC states by NCSL, May 2026)",
    "itin_note_es": "Arizona no tiene EITC estatal (no figura entre los estados con EITC estatal según NCSL, mayo de 2026)"
   },
   "state_ctc": "No ongoing state CTC; nonrefundable Dependent Tax Credit (commonly $100 per dependent under 17 — amount not re-verified this session)",
   "refund_efile": "most e-file refunds in under 8 weeks; ADOR dashboard showed e-filed returns processing in ~6 days as of late May 2026",
   "refund_paper": "allow a minimum of 10 weeks from date filed",
   "refund_url": "https://aztaxes.gov (Where's My Refund)",
   "agency": "Arizona Department of Revenue",
   "agency_url": "https://azdor.gov",
   "agency_phone": "(602) 255-3381",
   "free_efile": "AZ Free File Alliance vendors via azdor.gov (income-limited). Arizona used IRS Direct File in 2024-25, but Direct File is discontinued for the 2026 season.",
   "sales_tax_pct": 5.6,
   "sources": [
    "https://azdor.gov/wheres-my-refund/refund-faqs",
    "https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
    "https://www.nextgov.com/digital-government/2025/11/direct-file-wont-happen-2026-irs-tells-states/409309/"
   ],
   "confidence_flags": [
    "azdor.gov blocks direct page fetches; figures taken from azdor.gov documents surfaced via search snippets",
    "Agency phone is ADOR's widely published number but was not read from an azdor.gov page this session",
    "Dependent Tax Credit dollar amount not verified this session"
   ],
   "filing_threshold_es": "Soltero(a)/casados que declaran por separado: ingreso bruto superior a $15,750 (instrucciones del Form 140 del año fiscal 2025; sigue la deducción estándar federal)",
   "deadline_2027_es": "15 de abril de 2027",
   "special_regimes_es": "La deducción estándar sigue el monto federal; existe un pequeño crédito no reembolsable por dependientes",
   "state_ctc_es": "No hay CTC estatal permanente; Dependent Tax Credit no reembolsable (comúnmente $100 por dependiente menor de 17 años — monto no verificado nuevamente en esta sesión)",
   "refund_efile_es": "la mayoría de los reembolsos electrónicos en menos de 8 semanas; el panel de ADOR mostraba declaraciones electrónicas procesadas en ~6 días a fines de mayo de 2026",
   "refund_paper_es": "considere un mínimo de 10 semanas desde la fecha de presentación",
   "free_efile_es": "Proveedores de AZ Free File Alliance vía azdor.gov (con límite de ingresos). Arizona usó IRS Direct File en 2024-25, pero Direct File fue descontinuado para la temporada 2026.",
   "itin_note_es": "Arizona no tiene EITC estatal (no figura entre los estados con EITC estatal según NCSL, mayo de 2026)",
   "itin_note": "Arizona has no state EITC (not listed among state-EITC states by NCSL, May 2026)"
  },
  "arkansas": {
   "name": "Arkansas",
   "tax_type": "graduated",
   "rate_low_pct": 2.0,
   "rate_top_pct": 3.9,
   "num_brackets": 2,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "Separate rate tables apply for filers with income of roughly $92,300 or less (2025 figure); top 3.9% rate reached at low income levels",
   "state_form": "Form AR1000F",
   "filing_threshold": "Single full-year resident: gross income of $14,644 or more (TY2025, AR1000F instructions)",
   "deadline_2027": "April 15, 2027 (federal or state extension moves filing to November 15 — unusually long; payment still due April 15)",
   "itin_accepted": true,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "Arkansas has no state EITC (not listed among state-EITC states by NCSL, May 2026)",
    "itin_note_es": "Arkansas no tiene EITC estatal (no figura entre los estados con EITC estatal según NCSL, mayo de 2026)"
   },
   "state_ctc": null,
   "refund_efile": null,
   "refund_paper": null,
   "refund_url": "https://atap.arkansas.gov (Where's My Refund via ATAP)",
   "agency": "Arkansas Department of Finance and Administration",
   "agency_url": "https://www.dfa.arkansas.gov",
   "agency_phone": "(501) 682-1100",
   "free_efile": "Arkansas FreeFile Program for individual income tax (vendor-based, via DFA). IRS Direct File discontinued nationwide for the 2026 season.",
   "sales_tax_pct": 6.5,
   "sources": [
    "https://www.dfa.arkansas.gov/income-tax/individual-income-tax/",
    "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/deadlines-extensions/",
    "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [
    "DFA does not publish a specific e-file/paper refund timeframe on the pages reviewed — refund time fields left null",
    "2026 rate assumed unchanged from 2025 (2.0%/3.9% per Tax Foundation 2026 table); no 2026 Arkansas rate legislation found"
   ],
   "filing_threshold_es": "Soltero(a) residente todo el año: ingreso bruto de $14,644 o más (año fiscal 2025, instrucciones del AR1000F)",
   "deadline_2027_es": "15 de abril de 2027 (una prórroga federal o estatal traslada la presentación al 15 de noviembre — inusualmente larga; el pago sigue venciendo el 15 de abril)",
   "special_regimes_es": "Se aplican tablas de tasas separadas para declarantes con ingresos de aproximadamente $92,300 o menos (cifra de 2025); la tasa máxima del 3.9% se alcanza con niveles de ingreso bajos",
   "free_efile_es": "Arkansas FreeFile Program para el impuesto sobre el ingreso individual (basado en proveedores, vía DFA). IRS Direct File fue descontinuado a nivel nacional para la temporada 2026.",
   "itin_note_es": "Arkansas no tiene EITC estatal (no figura entre los estados con EITC estatal según NCSL, mayo de 2026)",
   "itin_note": "Arkansas has no state EITC (not listed among state-EITC states by NCSL, May 2026)"
  },
  "california": {
   "name": "California",
   "tax_type": "graduated",
   "rate_low_pct": 1.0,
   "rate_top_pct": 13.3,
   "num_brackets": 9,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "13.3% top rate includes the 1% Mental Health Services surtax on taxable income over $1 million; uncapped SDI payroll tax (~1.3%) pushes the all-in top rate to about 14.4% on wages",
   "state_form": "Form 540",
   "filing_threshold": "Single under 65, no dependents: CA gross income over $22,941 or CA AGI over $18,353 (TY2025)",
   "deadline_2027": "April 15, 2027 (California grants an automatic extension to file until October 15; payment due April 15)",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "CalEITC",
    "pct_of_federal": "own scale, not a % of federal — up to $3,756 (TY2025) with earned income up to $32,900",
    "refundable": true,
    "itin_eligible": true,
    "itin_note": "AB 1876 (2020) extended CalEITC and the Young Child Tax Credit to ITIN filers; FTB confirms a valid SSN or ITIN qualifies",
    "itin_note_es": "La AB 1876 (2020) extendió el CalEITC y el Young Child Tax Credit a los declarantes con ITIN; el FTB confirma que un SSN o ITIN válido califica"
   },
   "state_ctc": "Young Child Tax Credit up to $1,189 per return (TY2025) for a child under 6 — ITIN parents and ITIN children eligible; Foster Youth Tax Credit also available",
   "refund_efile": "typically 3-4 weeks (e-filed; returns needing extra review take longer)",
   "refund_paper": "up to 3 months",
   "refund_url": "https://www.ftb.ca.gov/refund/",
   "agency": "Franchise Tax Board",
   "agency_url": "https://www.ftb.ca.gov",
   "agency_phone": "800-852-5711",
   "free_efile": "CalFile — FTB's own free state e-file portal. IRS Direct File (used by CA in 2024-25) discontinued for the 2026 season.",
   "sales_tax_pct": 7.25,
   "sources": [
    "https://www.ftb.ca.gov/file/personal/credits/caleitc/eligibility-and-credit-information.html",
    "https://www.ftb.ca.gov/file/personal/credits/young-child-tax-credit.html",
    "https://www.ftb.ca.gov/file/personal/residency-status/index.html",
    "https://www.ftb.ca.gov/help/time-frames/",
    "https://www.ftb.ca.gov/file/ways-to-file/online/calfile/calfile-qualifications.html",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [
    "ftb.ca.gov blocks direct page fetches; all FTB facts taken from ftb.ca.gov pages surfaced via search snippets",
    "Bracket count recorded as 9 (FTB rate schedules) — Tax Foundation counts 10 by including the 1% mental-health surtax as a bracket",
    "Agency phone is FTB's widely published number but was not read from an FTB page this session"
   ],
   "filing_threshold_es": "Soltero(a) menor de 65 años, sin dependientes: ingreso bruto de California superior a $22,941 o AGI de California superior a $18,353 (año fiscal 2025)",
   "deadline_2027_es": "15 de abril de 2027 (California otorga una prórroga automática para presentar hasta el 15 de octubre; el pago vence el 15 de abril)",
   "special_regimes_es": "La tasa máxima del 13.3% incluye el recargo del 1% de Mental Health Services sobre el ingreso gravable superior a $1 millón; el impuesto sobre nómina SDI sin tope (~1.3%) eleva la tasa máxima total a aproximadamente 14.4% sobre salarios",
   "state_ctc_es": "Young Child Tax Credit de hasta $1,189 por declaración (año fiscal 2025) por un niño menor de 6 años — los padres con ITIN y los niños con ITIN son elegibles; también está disponible el Foster Youth Tax Credit",
   "refund_efile_es": "normalmente 3-4 semanas (declaraciones electrónicas; las que requieren revisión adicional tardan más)",
   "refund_paper_es": "hasta 3 meses",
   "free_efile_es": "CalFile — el portal gratuito de presentación electrónica estatal del propio FTB. IRS Direct File (usado por CA en 2024-25) fue descontinuado para la temporada 2026.",
   "itin_note_es": "La AB 1876 (2020) extendió el CalEITC y el Young Child Tax Credit a los declarantes con ITIN; el FTB confirma que un SSN o ITIN válido califica",
   "itin_note": "AB 1876 (2020) extended CalEITC and the Young Child Tax Credit to ITIN filers; FTB confirms a valid SSN or ITIN qualifies"
  },
  "colorado": {
   "name": "Colorado",
   "tax_type": "flat",
   "rate_low_pct": 4.4,
   "rate_top_pct": 4.4,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": "Large TABOR surpluses can trigger temporary one-year rate cuts (mechanism cut the rate to 4.25% for 2024); baseline remains 4.40% for 2026",
   "special_regimes": "Some localities levy small flat occupational privilege taxes on wages (e.g., Denver)",
   "state_form": "Form DR 0104",
   "filing_threshold": "Must file if required to file a federal return or if you have Colorado income tax liability (no separate dollar threshold)",
   "deadline_2027": "April 15, 2027 (automatic extension to file until October 15; payment due April 15)",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Colorado Earned Income Tax Credit (COEITC)",
    "pct_of_federal": "50% of federal (TY2025); TY2026 ranges 25-50% depending on an inflation-adjustment trigger under HB24-1134",
    "refundable": true,
    "itin_eligible": true,
    "itin_note": "Filers who cannot claim the federal EITC because they, a spouse, or dependents use an ITIN claim the COEITC on Form DR 0104TN (state-confirmed)",
    "itin_note_es": "Los declarantes que no pueden reclamar el EITC federal porque ellos, su cónyuge o sus dependientes usan un ITIN reclaman el COEITC en el Form DR 0104TN (confirmado por el estado)"
   },
   "state_ctc": "Colorado Child Tax Credit (children under 6, income-limited) plus Family Affordability Tax Credit up to $3,200/child under 6 and $2,400/child 6-16 (TY2024-25, AGI-capped); ITIN parents eligible for both",
   "refund_efile": "typically 3-5 weeks (e-filed)",
   "refund_paper": "up to 3 months",
   "refund_url": "https://tax.colorado.gov/refund (Revenue Online — Where's My Refund)",
   "agency": "Colorado Department of Revenue — Taxation Division",
   "agency_url": "https://tax.colorado.gov",
   "agency_phone": "303-238-7378",
   "free_efile": "Revenue Online — DOR's free state e-file and account portal",
   "sales_tax_pct": 2.9,
   "sources": [
    "https://tax.colorado.gov/COEITC",
    "https://tax.colorado.gov/DR0104TN",
    "https://tax.colorado.gov/income-tax-topics-family-affordability-tax-credit",
    "https://www.getaheadcolorado.org/state-credits-list/colorado-earned-income-tax-credit",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
    "https://www.ncsl.org/human-services/earned-income-tax-credit-overview"
   ],
   "confidence_flags": [
    "tax.colorado.gov blocks direct page fetches; DOR facts taken from tax.colorado.gov URLs surfaced via search snippets plus Get Ahead Colorado (state-affiliated outreach)",
    "TY2026 COEITC percentage is trigger-dependent (25-50%) and not yet announced — confirm before tax season",
    "Family Affordability Tax Credit was funded for TY2024-25; TY2026 availability is revenue-dependent — verify",
    "Refund timeframes from secondary summaries of DOR guidance, not a DOR-published page read directly",
    "Agency phone widely published but not read from a DOR page this session",
    "Occupational privilege tax note from general knowledge — verify before publishing"
   ],
   "filing_threshold_es": "Debe declarar si está obligado a presentar una declaración federal o si tiene obligación de impuesto sobre el ingreso de Colorado (no hay un umbral de dólares separado)",
   "deadline_2027_es": "15 de abril de 2027 (prórroga automática para presentar hasta el 15 de octubre; el pago vence el 15 de abril)",
   "scheduled_change_es": "Los grandes excedentes de TABOR pueden activar recortes temporales de tasa por un año (el mecanismo redujo la tasa a 4.25% para 2024); la tasa base se mantiene en 4.40% para 2026",
   "special_regimes_es": "Algunas localidades cobran pequeños impuestos fijos de privilegio ocupacional sobre los salarios (p. ej., Denver)",
   "state_ctc_es": "Colorado Child Tax Credit (niños menores de 6 años, con límite de ingresos) más el Family Affordability Tax Credit de hasta $3,200 por niño menor de 6 años y $2,400 por niño de 6 a 16 años (años fiscales 2024-25, con tope de AGI); los padres con ITIN son elegibles para ambos",
   "refund_efile_es": "normalmente 3-5 semanas (declaraciones electrónicas)",
   "refund_paper_es": "hasta 3 meses",
   "free_efile_es": "Revenue Online — el portal gratuito del DOR para presentación electrónica estatal y gestión de cuenta",
   "itin_note_es": "Los declarantes que no pueden reclamar el EITC federal porque ellos, su cónyuge o sus dependientes usan un ITIN reclaman el COEITC en el Form DR 0104TN (confirmado por el estado)",
   "itin_note": "Filers who cannot claim the federal EITC because they, a spouse, or dependents use an ITIN claim the COEITC on Form DR 0104TN (state-confirmed)"
  },
  "connecticut": {
   "name": "Connecticut",
   "tax_type": "graduated",
   "rate_low_pct": 2.0,
   "rate_top_pct": 6.99,
   "num_brackets": 7,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "Tax benefit recapture: high earners pay their top rate on ALL income, not just the top slice; personal-exemption and credit phase-outs create high effective marginal rates",
   "state_form": "Form CT-1040",
   "filing_threshold": "Single: gross income over $15,000 (TY2025); MFJ over $24,000",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Connecticut Earned Income Tax Credit (CT EITC)",
    "pct_of_federal": "40% of federal",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "Must be eligible for the federal EITC — filer, spouse, and qualifying children all need valid SSNs by the return due date, so ITIN-only filers cannot claim it",
    "itin_note_es": "Debe ser elegible para el EITC federal — el declarante, el cónyuge y los hijos calificados necesitan SSN válidos para la fecha de vencimiento de la declaración, por lo que quienes solo tienen ITIN no pueden reclamarlo"
   },
   "state_ctc": null,
   "refund_efile": "clean e-filed refunds issued within days (DRS has cited ~4 business days); allow longer if review is needed",
   "refund_paper": "10-12 weeks",
   "refund_url": "https://portal.ct.gov/drs/myconnect/myconnect (refund status via myconneCT)",
   "agency": "Connecticut Department of Revenue Services",
   "agency_url": "https://portal.ct.gov/drs",
   "agency_phone": "860-297-5962",
   "free_efile": "myconneCT — DRS's free state e-file for most residents",
   "sales_tax_pct": 6.35,
   "sources": [
    "https://portal.ct.gov/drs/ct---eitc/ct-eitc-information/ct-earned-income-tax-credit",
    "https://uwc.211ct.org/earned-income-tax-credit-eiceitc-federal-earned-income-tax-credit-connecticut-earned-income-tax-credit/",
    "https://portal.ct.gov/drs/individuals/resident-income-tax/tax-information",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
    "https://ctmirror.org/2026/03/09/ct-child-tax-credit/"
   ],
   "confidence_flags": [
    "Bracket count recorded as 7 (2%, 4.5%, 5.5%, 6%, 6.5%, 6.9%, 6.99%); Tax Foundation's 2026 summary showed 6 — DRS schedule is authoritative",
    "No state child tax credit enacted as of June 2026 — a CTC bill had momentum in the spring 2026 session and the May 14, 2026 budget 'established new tax credits'; re-verify whether a CTC made the final budget",
    "E-file refund timeframe (~4 business days) came via secondary summary of DRS guidance",
    "MFJ threshold $24,000 from standard DRS guidance; only the single threshold was directly confirmed this session"
   ],
   "filing_threshold_es": "Soltero(a): ingreso bruto superior a $15,000 (año fiscal 2025); casados que declaran en conjunto superior a $24,000",
   "deadline_2027_es": "15 de abril de 2027",
   "special_regimes_es": "Recaptura del beneficio fiscal: los contribuyentes de altos ingresos pagan su tasa máxima sobre TODO el ingreso, no solo sobre el tramo superior; las eliminaciones graduales de la exención personal y de los créditos generan tasas marginales efectivas altas",
   "refund_efile_es": "los reembolsos de declaraciones electrónicas sin errores se emiten en cuestión de días (el DRS ha citado ~4 días hábiles); considere más tiempo si se requiere revisión",
   "refund_paper_es": "10-12 semanas",
   "free_efile_es": "myconneCT — la presentación electrónica estatal gratuita del DRS para la mayoría de los residentes",
   "itin_note_es": "Debe ser elegible para el EITC federal — el declarante, el cónyuge y los hijos calificados necesitan SSN válidos para la fecha de vencimiento de la declaración, por lo que quienes solo tienen ITIN no pueden reclamarlo",
   "itin_note": "Must be eligible for the federal EITC — filer, spouse, and qualifying children all need valid SSNs by the return due date, so ITIN-only filers cannot claim it"
  },
  "delaware": {
   "name": "Delaware",
   "tax_type": "graduated",
   "rate_low_pct": 2.2,
   "rate_top_pct": 6.6,
   "num_brackets": 6,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "First $2,000 of taxable income untaxed; no state sales tax (0%); Wilmington levies a 1.25% local wage tax",
   "state_form": "Form PIT-RES",
   "filing_threshold": "Single under 60: no return required if AGI is below $9,400 (Delaware guidance; figure published for TY2023 — verify current)",
   "deadline_2027": "April 30, 2027 — Delaware's deadline is two weeks later than the federal April 15",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Delaware EITC",
    "pct_of_federal": "filer's choice each year: 4.5% of federal (refundable) OR 20% of federal (nonrefundable)",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "Computed from the federal EITC claimed on the federal return (PIT-RSS schedule requires the federal claim), so ITIN-only filers who cannot claim the federal EITC cannot claim Delaware's",
    "itin_note_es": "Se calcula a partir del EITC federal reclamado en la declaración federal (el anexo PIT-RSS exige el reclamo federal), por lo que quienes solo tienen ITIN y no pueden reclamar el EITC federal tampoco pueden reclamar el de Delaware"
   },
   "state_ctc": null,
   "refund_efile": "refunds not issued before mid-February (fraud screening); processing can take 10-12 weeks if manual review is required",
   "refund_paper": "10-12 weeks, particularly for returns requiring manual review",
   "refund_url": "https://tax.delaware.gov (Delaware Taxpayer Portal — refund status)",
   "agency": "Delaware Division of Revenue",
   "agency_url": "https://revenue.delaware.gov",
   "agency_phone": "(302) 577-8200",
   "free_efile": "Free filing of the resident return at tax.delaware.gov (Delaware Taxpayer Portal)",
   "sales_tax_pct": 0,
   "sources": [
    "https://revenue.delaware.gov/frequently-asked-questions/personal-income-tax-faqs/",
    "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf",
    "https://news.delaware.gov/2026/01/08/delawares-tax-season-starts-january-26-2026/",
    "https://www.ncsl.org/human-services/earned-income-tax-credit-overview",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [
    "Filing threshold $9,400 was published for TY2023; current-year figure not confirmed",
    "EITC ITIN exclusion inferred from the federal-claim requirement in PIT-RES/PIT-RSS instructions; Delaware does not publish an explicit ITIN statement",
    "4.5%/20% split sourced from NCSL (May 2026); not found verbatim in the instruction excerpts read",
    "Wilmington wage tax from general knowledge — verify before publishing"
   ],
   "filing_threshold_es": "Soltero(a) menor de 60 años: no se requiere declaración si el AGI es inferior a $9,400 (guía de Delaware; cifra publicada para el año fiscal 2023 — verifique la cifra vigente)",
   "deadline_2027_es": "30 de abril de 2027 — la fecha límite de Delaware es dos semanas después de la federal del 15 de abril",
   "special_regimes_es": "Los primeros $2,000 de ingreso gravable no pagan impuesto; no hay impuesto estatal sobre las ventas (0%); Wilmington cobra un impuesto local sobre salarios del 1.25%",
   "refund_efile_es": "los reembolsos no se emiten antes de mediados de febrero (control contra fraude); el procesamiento puede tardar 10-12 semanas si se requiere revisión manual",
   "refund_paper_es": "10-12 semanas, en particular para declaraciones que requieren revisión manual",
   "free_efile_es": "Presentación gratuita de la declaración de residente en tax.delaware.gov (Delaware Taxpayer Portal)",
   "itin_note_es": "Se calcula a partir del EITC federal reclamado en la declaración federal (el anexo PIT-RSS exige el reclamo federal), por lo que quienes solo tienen ITIN y no pueden reclamar el EITC federal tampoco pueden reclamar el de Delaware",
   "itin_note": "Computed from the federal EITC claimed on the federal return (PIT-RSS schedule requires the federal claim), so ITIN-only filers who cannot claim the federal EITC cannot claim Delaware's"
  },
  "district-of-columbia": {
   "name": "District of Columbia",
   "tax_type": "graduated",
   "rate_low_pct": 4.0,
   "rate_top_pct": 10.75,
   "num_brackets": 7,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "DC is not a state but taxes residents like one; Congress bars DC from taxing non-resident commuters' wages",
   "state_form": "Form D-40",
   "filing_threshold": "Must file a D-40 if you lived in DC and were required to file a federal return (also if a DC resident 183+ days)",
   "deadline_2027": "April 15, 2027 (DC follows the federal deadline, adjusted for DC Emancipation Day when applicable)",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "DC Earned Income Tax Credit (DC EITC)",
    "pct_of_federal": "100% of federal for TY2025 per OTR (phased up from 70% in TY2022-24)",
    "refundable": true,
    "itin_eligible": true,
    "itin_note": "OTR: filers with a valid ITIN qualify if they meet all federal EITC criteria except having an SSN; DC EITC refunds of $1,200+ are paid in 12 monthly installments",
    "itin_note_es": "OTR: los declarantes con un ITIN válido califican si cumplen todos los criterios del EITC federal excepto tener un SSN; los reembolsos del DC EITC de $1,200 o más se pagan en 12 cuotas mensuales"
   },
   "state_ctc": null,
   "refund_efile": "about 6 weeks (e-filed with direct deposit); OTR has cited up to 8 weeks under enhanced security screening",
   "refund_paper": "8-12 weeks",
   "refund_url": "https://mytax.dc.gov (Check Your Refund Status)",
   "agency": "DC Office of Tax and Revenue (OTR)",
   "agency_url": "https://otr.cfo.dc.gov",
   "agency_phone": "(202) 727-4829",
   "free_efile": "MyTax.DC.gov — free D-40 filing portal",
   "sales_tax_pct": 6.0,
   "sources": [
    "https://otr.cfo.dc.gov/page/dc-eitc",
    "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates",
    "https://otr.cfo.dc.gov/page/individual-income-tax-filing-faqs",
    "https://otr.cfo.dc.gov/service/check-your-tax-refund-status",
    "https://taxfoundation.org/data/all/state/sales-tax-rates/"
   ],
   "confidence_flags": [
    "OTR states DC EITC = 100% of federal for TY2025, but NCSL (May 2026) still lists 70% — went with OTR as primary; confirm the TY2026 percentage when OTR updates",
    "DC legislated a child tax credit (~$420/child under 6) circa 2024-25 but its funding/repeal status in later budgets is unresolved — left state_ctc null; verify with OTR before publishing",
    "E-file refund timeframe partially from secondary summaries of OTR guidance"
   ],
   "filing_threshold_es": "Debe presentar un D-40 si vivió en DC y estaba obligado a presentar una declaración federal (también si fue residente de DC 183+ días)",
   "deadline_2027_es": "15 de abril de 2027 (DC sigue la fecha límite federal, ajustada por el DC Emancipation Day cuando aplica)",
   "special_regimes_es": "DC no es un estado pero grava a sus residentes como si lo fuera; el Congreso prohíbe a DC gravar los salarios de los trabajadores no residentes que se desplazan a diario",
   "refund_efile_es": "alrededor de 6 semanas (declaración electrónica con depósito directo); la OTR ha citado hasta 8 semanas bajo controles de seguridad reforzados",
   "refund_paper_es": "8-12 semanas",
   "free_efile_es": "MyTax.DC.gov — portal gratuito para presentar el D-40",
   "itin_note_es": "OTR: los declarantes con un ITIN válido califican si cumplen todos los criterios del EITC federal excepto tener un SSN; los reembolsos del DC EITC de $1,200 o más se pagan en 12 cuotas mensuales",
   "itin_note": "OTR: filers with a valid ITIN qualify if they meet all federal EITC criteria except having an SSN; DC EITC refunds of $1,200+ are paid in 12 monthly installments"
  },
  "florida": {
   "name": "Florida",
   "tax_type": "none",
   "rate_low_pct": null,
   "rate_top_pct": null,
   "num_brackets": null,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "No individual income tax (prohibited by the state constitution); state relies on the 6% sales tax plus local surtaxes; no state EITC or CTC",
   "state_form": null,
   "filing_threshold": "No state individual income tax — no state return required",
   "deadline_2027": null,
   "itin_accepted": null,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "No state income tax, so no state EITC",
    "itin_note_es": "No hay impuesto estatal sobre el ingreso, por lo tanto no hay EITC estatal"
   },
   "state_ctc": null,
   "refund_efile": null,
   "refund_paper": null,
   "refund_url": null,
   "agency": "Florida Department of Revenue",
   "agency_url": "https://floridarevenue.com",
   "agency_phone": null,
   "free_efile": "Not applicable — no state individual income tax return",
   "sales_tax_pct": 6.0,
   "sources": [
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
    "https://taxfoundation.org/data/all/state/sales-tax-rates/",
    "https://floridarevenue.com"
   ],
   "confidence_flags": [
    "Constitutional-prohibition detail from general knowledge — verify wording against Fla. Const. art. VII before publishing"
   ],
   "filing_threshold_es": "No hay impuesto estatal sobre el ingreso individual — no se requiere declaración estatal",
   "special_regimes_es": "No hay impuesto sobre el ingreso individual (prohibido por la constitución estatal); el estado depende del impuesto sobre las ventas del 6% más recargos locales; no hay EITC ni CTC estatal",
   "free_efile_es": "No aplica — no hay declaración estatal de impuesto sobre el ingreso individual",
   "itin_note_es": "No hay impuesto estatal sobre el ingreso, por lo tanto no hay EITC estatal",
   "itin_note": "No state income tax, so no state EITC"
  },
  "georgia": {
   "name": "Georgia",
   "tax_type": "flat",
   "rate_low_pct": 4.99,
   "rate_top_pct": 4.99,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": "HB 463 (signed May 11, 2026) cut the flat rate from 5.19% to 4.99% effective January 1, 2026, with provisions for further annual reductions; retirement income exclusion rises to $70,000 in 2027",
   "special_regimes": null,
   "state_form": "Form 500",
   "filing_threshold": "Generally must file if you are required to file a federal return and are a Georgia resident or have Georgia income (no separate dollar threshold published)",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "Georgia has no state EITC (not listed among state-EITC states by NCSL, May 2026)",
    "itin_note_es": "Georgia no tiene EITC estatal (no figura entre los estados con EITC estatal según NCSL, mayo de 2026)"
   },
   "state_ctc": "NEW for TY2026: $250 credit per child under age 6 (HB 136, signed May 2025) — nonrefundable, one parent per child; ITIN treatment unspecified in the bill coverage reviewed",
   "refund_efile": "most refunds within 21 days of receipt; allow up to 12 weeks for complete processing",
   "refund_paper": "up to 12 weeks",
   "refund_url": "https://dor.georgia.gov/taxes/check-my-refund-status",
   "agency": "Georgia Department of Revenue",
   "agency_url": "https://dor.georgia.gov",
   "agency_phone": "1-877-423-6711",
   "free_efile": "No state-run individual e-file portal — approved Free File vendors listed by DOR, commercial software, or VITA",
   "sales_tax_pct": 4.0,
   "sources": [
    "https://gov.georgia.gov/press-releases/2026-05-11/gov-kemp-signs-legislation-lowering-taxes-and-supporting-economic-growth",
    "https://legiscan.com/GA/bill/HB136/2025",
    "https://dor.georgia.gov/taxes/check-my-refund-status",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [
    "4.99% for TY2026 is from the Governor's May 11, 2026 press release on HB 463 (supersedes the 5.09% trigger path and Tax Foundation's Feb-2026 table showing 5.19%) — confirm DOR withholding guidance reflects it",
    "HB 136 child credit's refundability and ITIN/SSN requirements not verified from bill text — verify before publishing",
    "Refund timeframes partly from secondary summaries of DOR guidance",
    "Agency phone widely published but not read from a DOR page this session"
   ],
   "filing_threshold_es": "Generalmente debe declarar si está obligado a presentar una declaración federal y es residente de Georgia o tiene ingresos de Georgia (no se publica un umbral de dólares separado)",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "La HB 463 (firmada el 11 de mayo de 2026) redujo la tasa fija de 5.19% a 4.99% con vigencia desde el 1 de enero de 2026, con disposiciones para reducciones anuales adicionales; la exclusión del ingreso de jubilación sube a $70,000 en 2027",
   "state_ctc_es": "NUEVO para el año fiscal 2026: crédito de $250 por niño menor de 6 años (HB 136, firmada en mayo de 2025) — no reembolsable, un padre por niño; el tratamiento de los ITIN no se especifica en la cobertura del proyecto de ley revisada",
   "refund_efile_es": "la mayoría de los reembolsos dentro de los 21 días de recibida la declaración; considere hasta 12 semanas para el procesamiento completo",
   "refund_paper_es": "hasta 12 semanas",
   "free_efile_es": "No hay portal estatal de presentación electrónica individual — proveedores aprobados de Free File listados por el DOR, software comercial o VITA",
   "itin_note_es": "Georgia no tiene EITC estatal (no figura entre los estados con EITC estatal según NCSL, mayo de 2026)",
   "itin_note": "Georgia has no state EITC (not listed among state-EITC states by NCSL, May 2026)"
  },
  "hawaii": {
   "name": "Hawaii",
   "tax_type": "graduated",
   "rate_low_pct": 1.4,
   "rate_top_pct": 11.0,
   "num_brackets": 12,
   "rates_tax_year": 2026,
   "scheduled_change": "Act 46 (2024) phase-in: standard deduction rises to $8,000 single / $16,000 MFJ for TY2026, with bracket widening in 2027 and further deduction increases in 2028/2030/2031",
   "special_regimes": "Hawaii levies a 4% General Excise Tax (GET) on businesses instead of a retail sales tax — it is typically passed through to consumers (up to ~4.712% with county surcharges)",
   "state_form": "Form N-11",
   "filing_threshold": "Must file if gross income exceeds the standard deduction plus personal exemptions for your status (rises with Act 46: single standard deduction $8,000 for TY2026); anyone 'doing business' in Hawaii must file regardless of income",
   "deadline_2027": "April 20, 2027 — Hawaii's deadline is the 20th day of the fourth month; automatic 6-month extension to file (to October 20) if tax is fully paid by April 20",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Hawaii Earned Income Tax Credit",
    "pct_of_federal": "40% of federal",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "Form N-356 requires that you filed a federal return and claimed the federal EIC (IRC §32), which requires valid SSNs — ITIN-only filers cannot claim it",
    "itin_note_es": "El Form N-356 exige haber presentado una declaración federal y reclamado el EIC federal (IRC §32), que requiere SSN válidos — quienes solo tienen ITIN no pueden reclamarlo"
   },
   "state_ctc": null,
   "refund_efile": "check status 7-8 weeks after e-filing (DOTAX)",
   "refund_paper": "9-10 weeks after submitting a paper return",
   "refund_url": "https://tax.hawaii.gov (refund status via Hawaii Tax Online / Where's My Refund search)",
   "agency": "Hawaii Department of Taxation (DOTAX)",
   "agency_url": "https://tax.hawaii.gov",
   "agency_phone": "808-587-4242",
   "free_efile": "Hawaii Tax Online — filing state returns and paying by direct debit is free",
   "sales_tax_pct": 4.0,
   "sources": [
    "https://files.hawaii.gov/tax/forms/current/n356_i.pdf",
    "https://tax.hawaii.gov/tax-year-information/",
    "https://tax.hawaii.gov/eservices/",
    "https://tax.hawaii.gov/faq/",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [
    "Hawaii has no state child tax credit, but offers a refundable food/excise tax credit and child & dependent care credit — not detailed here",
    "GET pass-through rate detail (~4.712%) from general knowledge — verify county surcharge figures before publishing",
    "Agency phone widely published but not read from a DOTAX page this session"
   ],
   "filing_threshold_es": "Debe declarar si el ingreso bruto supera la deducción estándar más las exenciones personales según su estado civil tributario (sube con la Act 46: deducción estándar de soltero(a) de $8,000 para el año fiscal 2026); cualquier persona que 'haga negocios' en Hawaii debe declarar sin importar el ingreso",
   "deadline_2027_es": "20 de abril de 2027 — la fecha límite de Hawaii es el día 20 del cuarto mes; prórroga automática de 6 meses para presentar (hasta el 20 de octubre) si el impuesto está pagado en su totalidad antes del 20 de abril",
   "scheduled_change_es": "Implementación gradual de la Act 46 (2024): la deducción estándar sube a $8,000 soltero(a) / $16,000 casados que declaran en conjunto para el año fiscal 2026, con ampliación de tramos en 2027 y aumentos adicionales de la deducción en 2028/2030/2031",
   "special_regimes_es": "Hawaii cobra un General Excise Tax (GET) del 4% a las empresas en lugar de un impuesto minorista sobre las ventas — normalmente se traslada a los consumidores (hasta ~4.712% con recargos de condado)",
   "refund_efile_es": "consulte el estado 7-8 semanas después de la presentación electrónica (DOTAX)",
   "refund_paper_es": "9-10 semanas después de enviar una declaración en papel",
   "free_efile_es": "Hawaii Tax Online — presentar las declaraciones estatales y pagar por débito directo es gratuito",
   "itin_note_es": "El Form N-356 exige haber presentado una declaración federal y reclamado el EIC federal (IRC §32), que requiere SSN válidos — quienes solo tienen ITIN no pueden reclamarlo",
   "itin_note": "Form N-356 requires that you filed a federal return and claimed the federal EIC (IRC §32), which requires valid SSNs — ITIN-only filers cannot claim it"
  },
  "idaho": {
   "name": "Idaho",
   "tax_type": "flat",
   "rate_low_pct": 5.3,
   "rate_top_pct": 5.3,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": "HB 40 (March 2025) cut the flat rate 5.695% to 5.3% retroactive to Jan 1, 2025; legislature has debated going to 5.0% but no further cut confirmed for 2026/2027",
   "special_regimes": "Refundable grocery credit of $155 per person (raised from $120 by HB 231, 2025) offsets sales tax on food; uses the federal standard deduction in computing taxable income",
   "state_form": "Form 40",
   "filing_threshold": "Single under 65: gross income of $15,000 or more (TY2025, Form 40 instructions — tracks federal standard deduction)",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "Idaho has no state EITC (not listed among state-EITC states by NCSL, May 2026)",
    "itin_note_es": "Idaho no tiene EITC estatal (no figura entre los estados con EITC estatal según NCSL, mayo de 2026)"
   },
   "state_ctc": "Idaho's $205-per-child Child Tax Credit was scheduled to sunset December 31, 2025, and the 2025 legislature did not extend it — likely unavailable for TY2026 (verify 2026-session action)",
   "refund_efile": "about 7-8 weeks after the Tax Commission acknowledges receipt of the e-filed return",
   "refund_paper": "about 10-11 weeks after the Tax Commission receives the paper return",
   "refund_url": "https://tax.idaho.gov/refund",
   "agency": "Idaho State Tax Commission",
   "agency_url": "https://tax.idaho.gov",
   "agency_phone": "(208) 334-7660 / 800-972-7660",
   "free_efile": "No state-run e-file for Form 40 — Free File vendors listed at tax.idaho.gov; IRS Direct File (used by ID in 2025) discontinued for the 2026 season",
   "sales_tax_pct": 6.0,
   "sources": [
    "https://tax.idaho.gov/taxes/income-tax/individual-income/refund/",
    "https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/",
    "https://idahocapitalsun.com/2025/03/06/idaho-gov-brad-little-signs-states-largest-income-tax-cut-into-law/",
    "https://idahocapitalsun.com/2025/04/08/idaho-child-tax-credit-set-to-expire-this-year/",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [
    "Idaho CTC expiration: 'not extended' confirmed only through the 2025 session — check whether the Jan-Mar 2026 session revived it before publishing TY2026 content",
    "Filing threshold figure relayed via a third-party summary of Form 40 instructions",
    "Tax Foundation's Feb-2026 table still showed 5.695% (stale vs HB 40's retroactive 5.3%); 5.3% confirmed by Idaho-specific sources",
    "Agency phone widely published but not read from a Tax Commission page this session"
   ],
   "filing_threshold_es": "Soltero(a) menor de 65 años: ingreso bruto de $15,000 o más (año fiscal 2025, instrucciones del Form 40 — sigue la deducción estándar federal)",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "La HB 40 (marzo de 2025) redujo la tasa fija de 5.695% a 5.3% con efecto retroactivo al 1 de enero de 2025; la legislatura ha debatido bajar a 5.0%, pero no hay un recorte adicional confirmado para 2026/2027",
   "special_regimes_es": "Crédito reembolsable de comestibles de $155 por persona (aumentado de $120 por la HB 231, 2025) que compensa el impuesto sobre las ventas de alimentos; usa la deducción estándar federal para calcular el ingreso gravable",
   "state_ctc_es": "El Child Tax Credit de Idaho de $205 por niño estaba programado para expirar el 31 de diciembre de 2025 y la legislatura de 2025 no lo extendió — probablemente no esté disponible para el año fiscal 2026 (verifique lo actuado en la sesión de 2026)",
   "refund_efile_es": "alrededor de 7-8 semanas después de que la Tax Commission acuse recibo de la declaración electrónica",
   "refund_paper_es": "alrededor de 10-11 semanas después de que la Tax Commission reciba la declaración en papel",
   "free_efile_es": "No hay presentación electrónica estatal para el Form 40 — proveedores de Free File listados en tax.idaho.gov; IRS Direct File (usado por ID en 2025) fue descontinuado para la temporada 2026",
   "itin_note_es": "Idaho no tiene EITC estatal (no figura entre los estados con EITC estatal según NCSL, mayo de 2026)",
   "itin_note": "Idaho has no state EITC (not listed among state-EITC states by NCSL, May 2026)"
  },
  "illinois": {
   "name": "Illinois",
   "tax_type": "flat",
   "rate_low_pct": 4.95,
   "rate_top_pct": 4.95,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": null,
   "state_form": "IL-1040",
   "filing_threshold": "Must file if required to file a federal return, or if Illinois base income exceeds the exemption allowance ($2,850 per exemption, TY2025)",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Illinois EITC",
    "pct_of_federal": "20%",
    "refundable": true,
    "itin_eligible": true,
    "itin_note": "IDOR: a valid SSN OR IRS-issued ITIN by the return due date qualifies; expansion effective TY2023 also covers 18-24 and 65+ workers without qualifying children",
    "itin_note_es": "IDOR: califica un SSN válido O un ITIN emitido por el IRS antes de la fecha de vencimiento de la declaración; la expansión vigente desde el año fiscal 2023 también cubre a trabajadores de 18-24 años y de 65+ sin hijos calificados"
   },
   "state_ctc": "Illinois Child Tax Credit = 40% of the filer's IL EITC (TY2025) for dependents under 12; ITIN filers eligible because it piggybacks on the IL EITC",
   "refund_efile": "IDOR: refunds from electronically filed returns expected around 4 weeks after filing",
   "refund_paper": "IDOR: paper returns may take more than 8 weeks",
   "refund_url": "https://tax.illinois.gov/individuals/refunds.html",
   "agency": "Illinois Department of Revenue",
   "agency_url": "https://tax.illinois.gov",
   "agency_phone": "1-800-732-8866",
   "free_efile": "MyTax Illinois — free state e-file (IRS Direct File discontinued for the 2026 season)",
   "sales_tax_pct": 6.25,
   "sources": [
    "https://tax.illinois.gov/programs/eitc.html",
    "https://tax.illinois.gov/individuals/credits/child-tax-credit.html",
    "https://tax.illinois.gov/individuals/refunds.html",
    "https://tax.illinois.gov/individuals/filingrequirements.html",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [],
   "filing_threshold_es": "Debe declarar si está obligado a presentar una declaración federal, o si el ingreso base de Illinois supera la exención permitida ($2,850 por exención, año fiscal 2025)",
   "deadline_2027_es": "15 de abril de 2027",
   "state_ctc_es": "Illinois Child Tax Credit = 40% del IL EITC del declarante (año fiscal 2025) para dependientes menores de 12 años; los declarantes con ITIN son elegibles porque el crédito se basa en el IL EITC",
   "refund_efile_es": "IDOR: los reembolsos de declaraciones electrónicas se esperan alrededor de 4 semanas después de la presentación",
   "refund_paper_es": "IDOR: las declaraciones en papel pueden tardar más de 8 semanas",
   "free_efile_es": "MyTax Illinois — presentación electrónica estatal gratuita (IRS Direct File descontinuado para la temporada 2026)",
   "itin_note_es": "IDOR: califica un SSN válido O un ITIN emitido por el IRS antes de la fecha de vencimiento de la declaración; la expansión vigente desde el año fiscal 2023 también cubre a trabajadores de 18-24 años y de 65+ sin hijos calificados",
   "itin_note": "IDOR: a valid SSN OR IRS-issued ITIN by the return due date qualifies; expansion effective TY2023 also covers 18-24 and 65+ workers without qualifying children"
  },
  "indiana": {
   "name": "Indiana",
   "tax_type": "flat",
   "rate_low_pct": 2.95,
   "rate_top_pct": 2.95,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": "Rate cut 3.00% -> 2.95% effective Jan 1, 2026; further cut to 2.9% scheduled Jan 1, 2027",
   "special_regimes": "All 92 Indiana counties levy a local income tax (roughly 0.5%-3%) on top of the state rate, based on county of residence on Jan 1",
   "state_form": "IT-40",
   "filing_threshold": "Must file if gross income exceeds total exemptions claimed ($1,000 per person base; TY2025)",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Indiana Earned Income Credit",
    "pct_of_federal": "10%",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "Indiana DOR: taxpayers 'must have filed for the federal credit' (Schedule IN-EIC); the federal EITC requires valid SSNs, so ITIN-only filers cannot claim it. Indiana is not among the 11 states extending EITC to ITIN filers (NILC/TPC).",
    "itin_note_es": "Indiana DOR: los contribuyentes 'deben haber solicitado el crédito federal' (Schedule IN-EIC); el EITC federal requiere SSN válidos, por lo que quienes solo tienen ITIN no pueden reclamarlo. Indiana no está entre los 11 estados que extienden el EITC a los declarantes con ITIN (NILC/TPC)."
   },
   "state_ctc": null,
   "refund_efile": "Indiana DOR: e-filed returns may take up to 3 weeks to process",
   "refund_paper": "Indiana DOR: paper-filed returns may take up to 12 weeks",
   "refund_url": "https://www.in.gov/dor/i-am-a/individual/check-refund/",
   "agency": "Indiana Department of Revenue",
   "agency_url": "https://www.in.gov/dor/",
   "agency_phone": "317-232-2240",
   "free_efile": "INfreefile (freefile.dor.in.gov) — free federal + state filing through vendor software for lower-AGI taxpayers",
   "sales_tax_pct": 7.0,
   "sources": [
    "https://www.in.gov/dor/i-am-a/individual/check-refund/",
    "https://www.in.gov/dor/i-am-a/individual/infreefile/",
    "https://www.in.gov/dor/i-am-a/individual/tax-credits/",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [
    "eitc.itin_eligible=false is inferred from DOR's federal-credit prerequisite plus absence from NILC's ITIN-EITC state list; no DOR page states ITIN treatment explicitly"
   ],
   "filing_threshold_es": "Debe declarar si el ingreso bruto supera el total de exenciones reclamadas ($1,000 por persona como base; año fiscal 2025)",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "Recorte de tasa de 3.00% -> 2.95% vigente desde el 1 de enero de 2026; recorte adicional a 2.9% programado para el 1 de enero de 2027",
   "special_regimes_es": "Los 92 condados de Indiana cobran un impuesto local sobre el ingreso (aproximadamente 0.5%-3%) además de la tasa estatal, según el condado de residencia al 1 de enero",
   "refund_efile_es": "Indiana DOR: las declaraciones electrónicas pueden tardar hasta 3 semanas en procesarse",
   "refund_paper_es": "Indiana DOR: las declaraciones en papel pueden tardar hasta 12 semanas",
   "free_efile_es": "INfreefile (freefile.dor.in.gov) — presentación federal + estatal gratuita mediante software de proveedores para contribuyentes con AGI más bajo",
   "itin_note_es": "Indiana DOR: los contribuyentes 'deben haber solicitado el crédito federal' (Schedule IN-EIC); el EITC federal requiere SSN válidos, por lo que quienes solo tienen ITIN no pueden reclamarlo. Indiana no está entre los 11 estados que extienden el EITC a los declarantes con ITIN (NILC/TPC).",
   "itin_note": "Indiana DOR: taxpayers 'must have filed for the federal credit' (Schedule IN-EIC); the federal EITC requires valid SSNs, so ITIN-only filers cannot claim it. Indiana is not among the 11 states extending EITC to ITIN filers (NILC/TPC)."
  },
  "iowa": {
   "name": "Iowa",
   "tax_type": "flat",
   "rate_low_pct": 3.8,
   "rate_top_pct": 3.8,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": "Converted from graduated brackets to a 3.8% flat tax effective TY2025; no further legislated change for 2026/2027",
   "special_regimes": null,
   "state_form": "IA 1040",
   "filing_threshold": "Residents under 65 must file if net income exceeds $9,000 (single) or $13,500 (married filing jointly) (TY2025)",
   "deadline_2027": "April 30, 2027 (Iowa's deadline is April 30, not April 15)",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Iowa Earned Income Tax Credit",
    "pct_of_federal": "15%",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "Iowa DOR: credit 'is available only to taxpayers who qualify for the federal EITC' — federal SSN requirement therefore excludes ITIN-only filers",
    "itin_note_es": "Iowa DOR: el crédito 'está disponible solo para los contribuyentes que califican para el EITC federal' — el requisito federal de SSN excluye por tanto a quienes solo tienen ITIN"
   },
   "state_ctc": null,
   "refund_efile": "Iowa DOR: anticipated refund processing time frame is 30 days",
   "refund_paper": "Iowa DOR: 30-day anticipated time frame; paper returns process slower than e-filed",
   "refund_url": "https://revenue.iowa.gov/taxes/wheres-my-refund",
   "agency": "Iowa Department of Revenue",
   "agency_url": "https://revenue.iowa.gov",
   "agency_phone": "515-281-3114 or 1-800-367-3388",
   "free_efile": "No state-run return portal (GovConnectIowa does not file individual income returns) — free vendor offers via the DOR 'File for FREE' page (e.g., AGI <= $32,000)",
   "sales_tax_pct": 6.0,
   "sources": [
    "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-earned-income-tax-credit",
    "https://revenue.iowa.gov/taxes/file-my-taxes/individual-taxes/file-free",
    "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/who-must-file",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [],
   "filing_threshold_es": "Los residentes menores de 65 años deben declarar si el ingreso neto supera $9,000 (soltero(a)) o $13,500 (casados que declaran en conjunto) (año fiscal 2025)",
   "deadline_2027_es": "30 de abril de 2027 (la fecha límite de Iowa es el 30 de abril, no el 15 de abril)",
   "scheduled_change_es": "Pasó de tramos graduados a un impuesto fijo del 3.8% vigente desde el año fiscal 2025; no hay más cambios legislados para 2026/2027",
   "refund_efile_es": "Iowa DOR: el plazo previsto de procesamiento de reembolsos es de 30 días",
   "refund_paper_es": "Iowa DOR: el mismo plazo previsto de 30 días; las declaraciones en papel se procesan más lento que las electrónicas",
   "free_efile_es": "No hay portal estatal de declaraciones (GovConnectIowa no presenta declaraciones de ingreso individual) — ofertas gratuitas de proveedores vía la página 'File for FREE' del DOR (p. ej., AGI <= $32,000)",
   "itin_note_es": "Iowa DOR: el crédito 'está disponible solo para los contribuyentes que califican para el EITC federal' — el requisito federal de SSN excluye por tanto a quienes solo tienen ITIN",
   "itin_note": "Iowa DOR: credit 'is available only to taxpayers who qualify for the federal EITC' — federal SSN requirement therefore excludes ITIN-only filers"
  },
  "kansas": {
   "name": "Kansas",
   "tax_type": "graduated",
   "rate_low_pct": 5.2,
   "rate_top_pct": 5.58,
   "num_brackets": 2,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": null,
   "state_form": "K-40",
   "filing_threshold": "Must file if required to file a federal return, or gross income of $12,765+ (single under 65) / $26,560+ (MFJ under 65) (TY2025)",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Kansas Earned Income Tax Credit",
    "pct_of_federal": "17%",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "KDOR: 'all taxpayers who qualify for the federal EITC also qualify' — eligibility is tied to the federal credit, whose SSN rule excludes ITIN-only filers; Kansas is not on NILC's ITIN-EITC list",
    "itin_note_es": "KDOR: 'todos los contribuyentes que califican para el EITC federal también califican' — la elegibilidad está ligada al crédito federal, cuya regla de SSN excluye a quienes solo tienen ITIN; Kansas no está en la lista de NILC de estados con EITC para ITIN"
   },
   "state_ctc": null,
   "refund_efile": "KDOR publishes no fixed e-file timeframe; urges e-filing 'for a fast refund'",
   "refund_paper": "KDOR: allow 16 weeks from mailing date for a paper K-40 refund",
   "refund_url": "https://www.kdor.ks.gov/Apps/kcsc/increfundstatus.aspx",
   "agency": "Kansas Department of Revenue",
   "agency_url": "https://www.ksrevenue.gov",
   "agency_phone": "785-368-8222",
   "free_efile": "KS WebFile (kansas.gov/webfile) — free state e-file for residents/nonresidents who filed a KS return in the past 3 years",
   "sales_tax_pct": 6.5,
   "sources": [
    "https://www.ksrevenue.gov/incomebook25.html",
    "https://www.kansas.gov/webfile/",
    "https://www.ksrevenue.gov/iiwebfile.html",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [
    "eitc.itin_eligible=false inferred from federal-eligibility prerequisite plus absence from ITIN-EITC state lists; no KDOR page states ITIN treatment explicitly"
   ],
   "filing_threshold_es": "Debe declarar si está obligado a presentar una declaración federal, o con ingreso bruto de $12,765+ (soltero(a) menor de 65) / $26,560+ (casados que declaran en conjunto, ambos menores de 65) (año fiscal 2025)",
   "deadline_2027_es": "15 de abril de 2027",
   "refund_efile_es": "KDOR no publica un plazo fijo para declaraciones electrónicas; recomienda presentar electrónicamente 'para un reembolso rápido'",
   "refund_paper_es": "KDOR: considere 16 semanas desde la fecha de envío por correo para el reembolso de un K-40 en papel",
   "free_efile_es": "KS WebFile (kansas.gov/webfile) — presentación electrónica estatal gratuita para residentes/no residentes que presentaron una declaración de KS en los últimos 3 años",
   "itin_note_es": "KDOR: 'todos los contribuyentes que califican para el EITC federal también califican' — la elegibilidad está ligada al crédito federal, cuya regla de SSN excluye a quienes solo tienen ITIN; Kansas no está en la lista de NILC de estados con EITC para ITIN",
   "itin_note": "KDOR: 'all taxpayers who qualify for the federal EITC also qualify' — eligibility is tied to the federal credit, whose SSN rule excludes ITIN-only filers; Kansas is not on NILC's ITIN-EITC list"
  },
  "kentucky": {
   "name": "Kentucky",
   "tax_type": "flat",
   "rate_low_pct": 3.5,
   "rate_top_pct": 3.5,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": "Rate cut 4.0% -> 3.5% effective Jan 1, 2026 (2025 HB 1); future cuts depend on revenue triggers",
   "special_regimes": "Many Kentucky cities, counties and school districts levy occupational license taxes on wages (statewide average effective local rate ~0.93%)",
   "state_form": "740",
   "filing_threshold": "Must file if modified gross income exceeds $15,650 (family size 1; scales up by family size) AND Kentucky AGI exceeds $3,270 (single under 65) (TY2025 Form 740 instructions)",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "Kentucky has no state EITC",
    "itin_note_es": "Kentucky no tiene EITC estatal"
   },
   "state_ctc": null,
   "refund_efile": "KY DOR: e-filed returns 4-6 weeks",
   "refund_paper": "KY DOR: paper returns 10-14 weeks (amended/prior-year 20-24 weeks)",
   "refund_url": "https://refund.ky.gov",
   "agency": "Kentucky Department of Revenue",
   "agency_url": "https://revenue.ky.gov",
   "agency_phone": "502-564-4581",
   "free_efile": "KY File — free state filing portal (electronic equivalent of paper forms; basic calculations only, no interview-style guidance)",
   "sales_tax_pct": 6.0,
   "sources": [
    "https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx",
    "https://revenue.ky.gov/Forms/740%20Packet%20Instructions%20(2025).pdf",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [],
   "filing_threshold_es": "Debe declarar si el ingreso bruto modificado supera $15,650 (familia de 1 persona; aumenta según el tamaño de la familia) Y el AGI de Kentucky supera $3,270 (soltero(a) menor de 65) (instrucciones del Form 740 del año fiscal 2025)",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "Recorte de tasa de 4.0% -> 3.5% vigente desde el 1 de enero de 2026 (HB 1 de 2025); los recortes futuros dependen de detonantes de recaudación",
   "special_regimes_es": "Muchas ciudades, condados y distritos escolares de Kentucky cobran impuestos de licencia ocupacional sobre los salarios (tasa local efectiva promedio estatal ~0.93%)",
   "refund_efile_es": "KY DOR: declaraciones electrónicas 4-6 semanas",
   "refund_paper_es": "KY DOR: declaraciones en papel 10-14 semanas (enmendadas/de años anteriores 20-24 semanas)",
   "free_efile_es": "KY File — portal estatal gratuito de presentación (equivalente electrónico de los formularios en papel; solo cálculos básicos, sin guía tipo entrevista)",
   "itin_note_es": "Kentucky no tiene EITC estatal",
   "itin_note": "Kentucky has no state EITC"
  },
  "louisiana": {
   "name": "Louisiana",
   "tax_type": "flat",
   "rate_low_pct": 3.0,
   "rate_top_pct": 3.0,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": "Flat 3% replaced the graduated 1.85%-4.25% structure for tax periods beginning on/after Jan 1, 2025; standard deduction inflation-indexed beginning 2026",
   "special_regimes": null,
   "state_form": "IT-540",
   "filing_threshold": "Louisiana residents who are required to file a federal individual income tax return must file a Louisiana return",
   "deadline_2027": "May 15, 2027 — Louisiana's statutory deadline is May 15 (falls on a Saturday in 2027, so expect Monday, May 17, 2027); automatic 6-month filing extension",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Louisiana Earned Income Credit",
    "pct_of_federal": "5%",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "LA EIC requires qualifying for the federal EITC (La. R.S. 47:297.8); the federal SSN requirement excludes ITIN-only filers; Louisiana is not on NILC's ITIN-EITC list",
    "itin_note_es": "El LA EIC requiere calificar para el EITC federal (La. R.S. 47:297.8); el requisito federal de SSN excluye a quienes solo tienen ITIN; Louisiana no está en la lista de NILC de estados con EITC para ITIN"
   },
   "state_ctc": null,
   "refund_efile": "LDR: expected processing for electronically filed returns is up to 45 days",
   "refund_paper": "LDR: paper returns may take as long as 14 weeks",
   "refund_url": "https://revenue.louisiana.gov/refund/",
   "agency": "Louisiana Department of Revenue",
   "agency_url": "https://revenue.louisiana.gov",
   "agency_phone": "855-307-3893",
   "free_efile": "Louisiana Taxpayer Access Point (LaTAP) — free electronic filing of Form IT-540 through the LDR portal",
   "sales_tax_pct": 5.0,
   "sources": [
    "https://revenue.louisiana.gov/individuals/general-resources/individual-income-tax/",
    "https://revenue.louisiana.gov/refund/",
    "https://www.legis.la.gov/legis/Law.aspx?d=453085",
    "https://www.taxcreditsforworkersandfamilies.org/state-tax-credits/louisiana/",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [],
   "filing_threshold_es": "Los residentes de Louisiana que están obligados a presentar una declaración federal de impuesto sobre el ingreso individual deben presentar una declaración de Louisiana",
   "deadline_2027_es": "15 de mayo de 2027 — la fecha límite legal de Louisiana es el 15 de mayo (cae en sábado en 2027, así que prevea el lunes 17 de mayo de 2027); prórroga automática de presentación de 6 meses",
   "scheduled_change_es": "La tasa fija del 3% reemplazó la estructura graduada de 1.85%-4.25% para períodos fiscales que comienzan el 1 de enero de 2025 o después; la deducción estándar se indexa por inflación a partir de 2026",
   "refund_efile_es": "LDR: el procesamiento previsto para declaraciones electrónicas es de hasta 45 días",
   "refund_paper_es": "LDR: las declaraciones en papel pueden tardar hasta 14 semanas",
   "free_efile_es": "Louisiana Taxpayer Access Point (LaTAP) — presentación electrónica gratuita del Form IT-540 a través del portal del LDR",
   "itin_note_es": "El LA EIC requiere calificar para el EITC federal (La. R.S. 47:297.8); el requisito federal de SSN excluye a quienes solo tienen ITIN; Louisiana no está en la lista de NILC de estados con EITC para ITIN",
   "itin_note": "LA EIC requires qualifying for the federal EITC (La. R.S. 47:297.8); the federal SSN requirement excludes ITIN-only filers; Louisiana is not on NILC's ITIN-EITC list"
  },
  "maine": {
   "name": "Maine",
   "tax_type": "graduated",
   "rate_low_pct": 5.8,
   "rate_top_pct": 7.15,
   "num_brackets": 3,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": null,
   "state_form": "1040ME",
   "filing_threshold": "Full-year residents required to file a federal return generally must file Form 1040ME; file anyway to recover Maine withholding",
   "deadline_2027": "April 15, 2027 (Patriots' Day, April 19, 2027, falls after the deadline and does not shift it for TY2026)",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Maine Earned Income Credit (EIC)",
    "pct_of_federal": "25% (50% for taxpayers with no qualifying children)",
    "refundable": true,
    "itin_eligible": true,
    "itin_note": "Maine Revenue Services: taxpayers who filed federally with an IRS-issued ITIN and are otherwise qualified for the federal EITC may claim the Maine EIC (tax years 2022+)",
    "itin_note_es": "Maine Revenue Services: los contribuyentes que presentaron su declaración federal con un ITIN emitido por el IRS y que por lo demás califican para el EITC federal pueden reclamar el Maine EIC (años fiscales 2022 en adelante)"
   },
   "state_ctc": "Maine Dependent Exemption Tax Credit — $300 per qualifying child/dependent, refundable; ITIN treatment not verified from an official source",
   "refund_efile": "MRS updates refund status info twice weekly (Tuesday and Friday nights); e-file with direct deposit is fastest (third-party reporting: ~5-10 business days)",
   "refund_paper": "Paper returns require manual processing and substantially longer review before a refund issues (no fixed MRS timeframe published)",
   "refund_url": "https://portal.maine.gov/refundstatus/refund",
   "agency": "Maine Revenue Services",
   "agency_url": "https://www.maine.gov/revenue",
   "agency_phone": "207-626-8475 (Income/Estate Tax Division); 207-624-9784 (Taxpayer Contact Center)",
   "free_efile": "Maine Tax Portal — free filing of Form 1040ME (including Property Tax Fairness and Sales Tax Fairness credits)",
   "sales_tax_pct": 5.5,
   "sources": [
    "https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits/earned-income-credit",
    "https://www.maine.gov/revenue/electronic-services/maine-electronic-filing",
    "https://www.maine.gov/revenue/about/contact",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [
    "refund timeframes are third-party reporting; MRS publishes no official e-file/paper day counts",
    "Dependent Exemption Tax Credit ITIN status unverified"
   ],
   "filing_threshold_es": "Los residentes de todo el año obligados a presentar una declaración federal generalmente deben presentar el Form 1040ME; preséntelo de todos modos para recuperar la retención de Maine",
   "deadline_2027_es": "15 de abril de 2027 (el Patriots' Day, 19 de abril de 2027, cae después de la fecha límite y no la desplaza para el año fiscal 2026)",
   "state_ctc_es": "Maine Dependent Exemption Tax Credit — $300 por niño/dependiente calificado, reembolsable; el tratamiento de los ITIN no está verificado en una fuente oficial",
   "refund_efile_es": "MRS actualiza la información del estado del reembolso dos veces por semana (las noches de martes y viernes); la presentación electrónica con depósito directo es la más rápida (reportes de terceros: ~5-10 días hábiles)",
   "refund_paper_es": "Las declaraciones en papel requieren procesamiento manual y una revisión considerablemente más larga antes de que se emita el reembolso (MRS no publica un plazo fijo)",
   "free_efile_es": "Maine Tax Portal — presentación gratuita del Form 1040ME (incluidos los créditos Property Tax Fairness y Sales Tax Fairness)",
   "itin_note_es": "Maine Revenue Services: los contribuyentes que presentaron su declaración federal con un ITIN emitido por el IRS y que por lo demás califican para el EITC federal pueden reclamar el Maine EIC (años fiscales 2022 en adelante)",
   "itin_note": "Maine Revenue Services: taxpayers who filed federally with an IRS-issued ITIN and are otherwise qualified for the federal EITC may claim the Maine EIC (tax years 2022+)"
  },
  "maryland": {
   "name": "Maryland",
   "tax_type": "graduated",
   "rate_low_pct": 2.0,
   "rate_top_pct": 6.5,
   "num_brackets": 10,
   "rates_tax_year": 2026,
   "scheduled_change": "Two new top brackets (6.25% and 6.50%) added retroactively effective Jan 1, 2025 (2025 Budget Reconciliation and Financing Act); top rate is now 6.5%",
   "special_regimes": "All 23 counties + Baltimore City levy a local income tax (roughly 2.25%-3.3%, statewide average effective ~2.4%) collected on the state return",
   "state_form": "502",
   "filing_threshold": "Must file if required to file a federal return; otherwise a gross-income test applies (single under 65: $14,600 per TY-2024-level sources — TY2025 level not re-verified)",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Maryland Earned Income Tax Credit",
    "pct_of_federal": "up to 50% of the federal credit (workers with qualifying children or married); up to 100% of the federal credit for workers without qualifying children (federal max $649 TY2025)",
    "refundable": true,
    "itin_eligible": true,
    "itin_note": "Comptroller of Maryland (Dec 2025 EITC memo): 'ITIN filers and childless adults aged 18-24 may qualify for the Maryland credit, even though they are not eligible for the federal credit'",
    "itin_note_es": "Comptroller of Maryland (memo de EITC de diciembre de 2025): 'los declarantes con ITIN y los adultos sin hijos de 18-24 años pueden calificar para el crédito de Maryland, aunque no sean elegibles para el crédito federal'"
   },
   "state_ctc": "Maryland CTC: $500 per qualifying child (under 6, or under 17 with a disability) for low-income filers (full credit below ~$15,000 AGI; 2025 expansion added partial credit to ~$24,000); advocacy sources report ITIN filers eligible — not re-verified on a .gov page",
   "refund_efile": "Comptroller (2025 season data): e-filed returns processed in under 3 business days on average",
   "refund_paper": "Comptroller: paper returns estimated ~30 days to process",
   "refund_url": "https://interactive.marylandtaxes.gov/INDIV/refundstatus/home.aspx",
   "agency": "Comptroller of Maryland",
   "agency_url": "https://www.marylandcomptroller.gov",
   "agency_phone": "1-800-638-2937 (1-800-MD-TAXES) or 410-260-7980 (Central MD)",
   "free_efile": "Maryland iFile — free online filing of individual income taxes",
   "sales_tax_pct": 6.0,
   "sources": [
    "https://www.marylandcomptroller.gov/content/dam/mdcomp/md/state-payroll/memos/2025/2025-earned-income-tax-credit.pdf",
    "https://www.marylandcomptroller.gov/individuals/eitc.html",
    "https://www.marylandcomptroller.gov/content/dam/mdcomp/md/media/2025/06-13-2025-comptroller-releases-tax-processing-data-for-2025-tax-filing-season.pdf",
    "https://www.marylandcomptroller.gov/individuals/tax-services.html",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [
    "MD law has separate nonrefundable (50%) and refundable computations; the official memo says 'up to half of the federal credit' — the exact refundable share (45% under prior law) was not re-verified",
    "filing-threshold dollar figure may reflect TY2024 federal levels",
    "state CTC ITIN eligibility from advocacy sources only"
   ],
   "filing_threshold_es": "Debe declarar si está obligado a presentar una declaración federal; de lo contrario, aplica una prueba de ingreso bruto (soltero(a) menor de 65: $14,600 según fuentes al nivel del año fiscal 2024 — el nivel del año fiscal 2025 no fue verificado nuevamente)",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "Dos nuevos tramos superiores (6.25% y 6.50%) añadidos con efecto retroactivo al 1 de enero de 2025 (Budget Reconciliation and Financing Act de 2025); la tasa máxima ahora es 6.5%",
   "special_regimes_es": "Los 23 condados + la ciudad de Baltimore cobran un impuesto local sobre el ingreso (aproximadamente 2.25%-3.3%, promedio efectivo estatal ~2.4%) que se recauda en la declaración estatal",
   "state_ctc_es": "CTC de Maryland: $500 por niño calificado (menor de 6 años, o menor de 17 con discapacidad) para declarantes de bajos ingresos (crédito completo por debajo de ~$15,000 de AGI; la expansión de 2025 añadió un crédito parcial hasta ~$24,000); fuentes de defensoría reportan que los declarantes con ITIN son elegibles — no verificado nuevamente en una página .gov",
   "refund_efile_es": "Comptroller (datos de la temporada 2025): las declaraciones electrónicas se procesaron en menos de 3 días hábiles en promedio",
   "refund_paper_es": "Comptroller: las declaraciones en papel se estiman en ~30 días de procesamiento",
   "free_efile_es": "Maryland iFile — presentación en línea gratuita del impuesto sobre el ingreso individual",
   "itin_note_es": "Comptroller of Maryland (memo de EITC de diciembre de 2025): 'los declarantes con ITIN y los adultos sin hijos de 18-24 años pueden calificar para el crédito de Maryland, aunque no sean elegibles para el crédito federal'",
   "itin_note": "Comptroller of Maryland (Dec 2025 EITC memo): 'ITIN filers and childless adults aged 18-24 may qualify for the Maryland credit, even though they are not eligible for the federal credit'"
  },
  "massachusetts": {
   "name": "Massachusetts",
   "tax_type": "graduated",
   "rate_low_pct": 5.0,
   "rate_top_pct": 9.0,
   "num_brackets": 2,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "Flat 5% on most income plus the 4% 'millionaires surtax' on taxable income over ~$1 million (inflation-indexed), producing the 9% top rate; short-term capital gains taxed at 8.5%",
   "state_form": "Form 1",
   "filing_threshold": "Full-year residents with Massachusetts gross income over $8,000 must file (TY2025)",
   "deadline_2027": "April 15, 2027 (Patriots' Day, April 19, 2027, falls after the deadline and does not shift it for TY2026)",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Massachusetts Earned Income Tax Credit",
    "pct_of_federal": "40%",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "Mass.gov: claiming the MA EITC requires having received the federal EITC and a valid Social Security number — ITIN-only filers are excluded (expansion bills have been filed but not enacted)",
    "itin_note_es": "Mass.gov: reclamar el MA EITC requiere haber recibido el EITC federal y tener un número de Seguro Social válido — quienes solo tienen ITIN quedan excluidos (se han presentado proyectos de ley de expansión, pero no se han promulgado)"
   },
   "state_ctc": "Child and Family Tax Credit — $440 per qualifying dependent (child under 13, disabled dependent, or 65+), refundable, no dependent cap; taxpayers and dependents with ITINs ARE eligible",
   "refund_efile": "Mass DOR: e-filed refunds within approximately 4-6 weeks",
   "refund_paper": "Mass DOR: paper-filed refunds within approximately 8-10 weeks",
   "refund_url": "https://www.mass.gov/how-to/check-the-status-of-your-ma-income-tax-refund",
   "agency": "Massachusetts Department of Revenue",
   "agency_url": "https://www.mass.gov/orgs/massachusetts-department-of-revenue",
   "agency_phone": "617-887-6367 (toll-free in MA: 800-392-6089)",
   "free_efile": "MassTaxConnect free income-tax filing program for full-year residents (IRS Direct File, in which MA participated, discontinued for 2026)",
   "sales_tax_pct": 6.25,
   "sources": [
    "https://www.mass.gov/info-details/massachusetts-earned-income-tax-credit-eitc",
    "https://www.mass.gov/info-details/who-must-file-a-massachusetts-personal-income-tax-return",
    "https://www.mass.gov/info-details/e-file-and-pay-your-ma-personal-income-taxes",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [],
   "filing_threshold_es": "Los residentes de todo el año con ingreso bruto de Massachusetts superior a $8,000 deben declarar (año fiscal 2025)",
   "deadline_2027_es": "15 de abril de 2027 (el Patriots' Day, 19 de abril de 2027, cae después de la fecha límite y no la desplaza para el año fiscal 2026)",
   "special_regimes_es": "Tasa fija del 5% sobre la mayoría de los ingresos más el 'recargo a millonarios' del 4% sobre el ingreso gravable superior a ~$1 millón (indexado por inflación), lo que produce la tasa máxima del 9%; las ganancias de capital a corto plazo se gravan al 8.5%",
   "state_ctc_es": "Child and Family Tax Credit — $440 por dependiente calificado (niño menor de 13 años, dependiente con discapacidad o persona de 65+), reembolsable, sin tope de dependientes; los contribuyentes y dependientes con ITIN SÍ son elegibles",
   "refund_efile_es": "Mass DOR: reembolsos de declaraciones electrónicas en aproximadamente 4-6 semanas",
   "refund_paper_es": "Mass DOR: reembolsos de declaraciones en papel en aproximadamente 8-10 semanas",
   "free_efile_es": "Programa gratuito de presentación del impuesto sobre el ingreso de MassTaxConnect para residentes de todo el año (IRS Direct File, en el que participaba MA, descontinuado para 2026)",
   "itin_note_es": "Mass.gov: reclamar el MA EITC requiere haber recibido el EITC federal y tener un número de Seguro Social válido — quienes solo tienen ITIN quedan excluidos (se han presentado proyectos de ley de expansión, pero no se han promulgado)",
   "itin_note": "Mass.gov: claiming the MA EITC requires having received the federal EITC and a valid Social Security number — ITIN-only filers are excluded (expansion bills have been filed but not enacted)"
  },
  "michigan": {
   "name": "Michigan",
   "tax_type": "flat",
   "rate_low_pct": 4.25,
   "rate_top_pct": 4.25,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "Numerous Michigan cities levy their own city income tax filed separately (City of Detroit returns are processed by the state Treasury); statewide average effective local rate ~0.16%",
   "state_form": "MI-1040",
   "filing_threshold": "Must file if a federal return is required or if AGI exceeds the exemption allowance ($5,800 per exemption, TY2025)",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Michigan Earned Income Tax Credit for Working Families",
    "pct_of_federal": "30%",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "Michigan Treasury: 'If you do not qualify for the federal EITC, you do not qualify for the Michigan EITC' — all adults and children on the return must have SSNs",
    "itin_note_es": "Michigan Treasury: 'Si no califica para el EITC federal, no califica para el EITC de Michigan' — todos los adultos y niños en la declaración deben tener SSN"
   },
   "state_ctc": null,
   "refund_efile": "Michigan Treasury: e-filed returns usually processed within 14 business days (allow 14 days before checking status)",
   "refund_paper": "Michigan Treasury: allow 6-8 weeks for paper returns",
   "refund_url": "https://www.michigan.gov/taxes/iit/refund",
   "agency": "Michigan Department of Treasury",
   "agency_url": "https://www.michigan.gov/taxes",
   "agency_phone": "517-636-4486",
   "free_efile": "No state-run portal — MIfastfile.org lists free e-file options for qualifying taxpayers (IRS Direct File, in which MI participated, discontinued for 2026)",
   "sales_tax_pct": 6.0,
   "sources": [
    "https://www.michigan.gov/taxes/iit/tax-guidance/credits-exemptions/eitc",
    "https://www.michigan.gov/taxes/iit/file-your-income-taxes/filingdetermination",
    "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/MI-1040-Book.pdf",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [],
   "filing_threshold_es": "Debe declarar si se requiere una declaración federal o si el AGI supera la exención permitida ($5,800 por exención, año fiscal 2025)",
   "deadline_2027_es": "15 de abril de 2027",
   "special_regimes_es": "Numerosas ciudades de Michigan cobran su propio impuesto municipal sobre el ingreso que se presenta por separado (las declaraciones de la ciudad de Detroit las procesa el Treasury estatal); tasa local efectiva promedio estatal ~0.16%",
   "refund_efile_es": "Michigan Treasury: las declaraciones electrónicas normalmente se procesan dentro de 14 días hábiles (espere 14 días antes de consultar el estado)",
   "refund_paper_es": "Michigan Treasury: considere 6-8 semanas para las declaraciones en papel",
   "free_efile_es": "No hay portal estatal — MIfastfile.org lista opciones gratuitas de presentación electrónica para contribuyentes que califican (IRS Direct File, en el que participaba MI, descontinuado para 2026)",
   "itin_note_es": "Michigan Treasury: 'Si no califica para el EITC federal, no califica para el EITC de Michigan' — todos los adultos y niños en la declaración deben tener SSN",
   "itin_note": "Michigan Treasury: 'If you do not qualify for the federal EITC, you do not qualify for the Michigan EITC' — all adults and children on the return must have SSNs"
  },
  "minnesota": {
   "name": "Minnesota",
   "tax_type": "graduated",
   "rate_low_pct": 5.35,
   "rate_top_pct": 9.85,
   "num_brackets": 4,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": null,
   "state_form": "M1",
   "filing_threshold": "Residents under 65 must file if gross income is $14,950+ (single) or $29,900+ (MFJ) (TY2025); also required if you elected advance CTC payments",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Minnesota Working Family Credit",
    "pct_of_federal": "n/a — restructured in 2023: 4% of earned income up to a maximum credit of $379 (TY2025), no longer a percentage of the federal EITC; per-child amounts moved into the MN Child Tax Credit",
    "refundable": true,
    "itin_eligible": true,
    "itin_note": "MN Revenue: filers, spouses, and qualifying children without SSNs may use an ITIN to claim the Working Family Credit and Child Tax Credit; childless workers 19-24 also eligible",
    "itin_note_es": "MN Revenue: los declarantes, cónyuges e hijos calificados sin SSN pueden usar un ITIN para reclamar el Working Family Credit y el Child Tax Credit; los trabajadores sin hijos de 19-24 años también son elegibles"
   },
   "state_ctc": "Minnesota Child Tax Credit — $1,750 per qualifying child under 18, fully refundable, advance-payment option; ITIN filers and ITIN children eligible",
   "refund_efile": "MN Revenue: allow up to 30 days to process an income tax refund; direct deposit reduces processing time",
   "refund_paper": "MN Revenue: same up-to-30-days statement; paper returns slower",
   "refund_url": "https://www.revenue.state.mn.us/wheres-my-refund",
   "agency": "Minnesota Department of Revenue",
   "agency_url": "https://www.revenue.state.mn.us",
   "agency_phone": "651-296-3781 or 1-800-652-9094",
   "free_efile": "No state-run portal — free vendor e-file offers for income <= $89,000 via the DOR Free Electronic Filing page (IRS Direct File, in which MN participated, discontinued for 2026)",
   "sales_tax_pct": 6.875,
   "sources": [
    "https://www.revenue.state.mn.us/working-family-credit",
    "https://www.revenue.state.mn.us/child-tax-credit",
    "https://www.revenue.state.mn.us/who-must-file-income-tax-return",
    "https://www.revenue.state.mn.us/free-electronic-filing",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [],
   "filing_threshold_es": "Los residentes menores de 65 años deben declarar si el ingreso bruto es de $14,950+ (soltero(a)) o $29,900+ (casados que declaran en conjunto) (año fiscal 2025); también es obligatorio si eligió los pagos anticipados del CTC",
   "deadline_2027_es": "15 de abril de 2027",
   "state_ctc_es": "Minnesota Child Tax Credit — $1,750 por niño calificado menor de 18 años, totalmente reembolsable, con opción de pago anticipado; los declarantes con ITIN y los niños con ITIN son elegibles",
   "refund_efile_es": "MN Revenue: considere hasta 30 días para procesar un reembolso del impuesto sobre el ingreso; el depósito directo reduce el tiempo de procesamiento",
   "refund_paper_es": "MN Revenue: la misma indicación de hasta 30 días; las declaraciones en papel son más lentas",
   "free_efile_es": "No hay portal estatal — ofertas gratuitas de presentación electrónica de proveedores para ingresos <= $89,000 vía la página Free Electronic Filing del DOR (IRS Direct File, en el que participaba MN, descontinuado para 2026)",
   "itin_note_es": "MN Revenue: los declarantes, cónyuges e hijos calificados sin SSN pueden usar un ITIN para reclamar el Working Family Credit y el Child Tax Credit; los trabajadores sin hijos de 19-24 años también son elegibles",
   "itin_note": "MN Revenue: filers, spouses, and qualifying children without SSNs may use an ITIN to claim the Working Family Credit and Child Tax Credit; childless workers 19-24 also eligible"
  },
  "mississippi": {
   "name": "Mississippi",
   "tax_type": "flat",
   "rate_low_pct": 4.0,
   "rate_top_pct": 4.0,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": "Rate cut 4.4% -> 4.0% effective Jan 1, 2026 (2025 HB 1 'Build Up Mississippi Act'); further annual reductions scheduled toward 3.0% by 2030, with revenue triggers aimed at eventual elimination",
   "special_regimes": "First ~$10,000 of taxable income is exempt; the flat rate applies above that",
   "state_form": "80-105",
   "filing_threshold": "Single residents: gross income over $8,300 plus $1,500 per dependent; MFJ: over $16,600 plus $1,500 per dependent (per Form 80-100 instructions)",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "Mississippi has no state EITC (bills to create one had not passed as of late 2025)",
    "itin_note_es": "Mississippi no tiene EITC estatal (los proyectos de ley para crearlo no habían sido aprobados a fines de 2025)"
   },
   "state_ctc": null,
   "refund_efile": "MS DOR publishes no fixed e-file timeframe; refund checks typically issued within 10 weeks — wait at least 10 business days before inquiring",
   "refund_paper": "Refund checks typically mailed within 10 weeks",
   "refund_url": "https://tap.dor.ms.gov/_/",
   "agency": "Mississippi Department of Revenue",
   "agency_url": "https://www.dor.ms.gov",
   "agency_phone": "601-923-7700 (individual income); 601-923-7801 (refund status)",
   "free_efile": "No state-run return filing — TAP handles payments/refund status only; free vendor offers (e.g., AGI <= $32,000) for MS residents",
   "sales_tax_pct": 7.0,
   "sources": [
    "https://www.dor.ms.gov/individual",
    "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
    "https://www.dor.ms.gov/individual/e-file-information",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [
    "phone numbers corroborated by third-party tax sites, not re-verified on dor.ms.gov directly",
    "the ~$10,000 zero-rate exemption threshold is from general MS DOR guidance; exact 2026 figure not re-verified"
   ],
   "filing_threshold_es": "Residentes solteros: ingreso bruto superior a $8,300 más $1,500 por dependiente; casados que declaran en conjunto: superior a $16,600 más $1,500 por dependiente (según las instrucciones del Form 80-100)",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "Recorte de tasa de 4.4% -> 4.0% vigente desde el 1 de enero de 2026 (HB 1 de 2025, 'Build Up Mississippi Act'); reducciones anuales adicionales programadas hacia 3.0% para 2030, con detonantes de recaudación orientados a la eliminación final",
   "special_regimes_es": "Los primeros ~$10,000 de ingreso gravable están exentos; la tasa fija se aplica por encima de ese monto",
   "refund_efile_es": "MS DOR no publica un plazo fijo para declaraciones electrónicas; los cheques de reembolso normalmente se emiten dentro de 10 semanas — espere al menos 10 días hábiles antes de consultar",
   "refund_paper_es": "Los cheques de reembolso normalmente se envían por correo dentro de 10 semanas",
   "free_efile_es": "No hay presentación estatal de declaraciones — TAP solo maneja pagos/estado del reembolso; ofertas gratuitas de proveedores (p. ej., AGI <= $32,000) para residentes de MS",
   "itin_note_es": "Mississippi no tiene EITC estatal (los proyectos de ley para crearlo no habían sido aprobados a fines de 2025)",
   "itin_note": "Mississippi has no state EITC (bills to create one had not passed as of late 2025)"
  },
  "missouri": {
   "name": "Missouri",
   "tax_type": "graduated",
   "rate_low_pct": 2.0,
   "rate_top_pct": 4.7,
   "num_brackets": 7,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "St. Louis and Kansas City each levy a 1% local earnings tax filed separately (statewide average effective local rate ~0.18%)",
   "state_form": "MO-1040",
   "filing_threshold": "No return required if Missouri AGI is under $1,200 (resident), under $600 of Missouri income (nonresident), or MO AGI is less than the standard deduction plus exemption; file anyway to recover MO withholding",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Missouri Working Family Tax Credit",
    "pct_of_federal": "20% (TY2025; began at 10% in 2023, increased by revenue trigger)",
    "refundable": false,
    "itin_eligible": false,
    "itin_note": "MO DOR: you must qualify for and claim the federal EITC to claim the credit (Form MO-WFTC, federal return attached); the federal SSN rule excludes ITIN-only filers. Nonrefundable — it can only reduce MO tax to zero.",
    "itin_note_es": "MO DOR: debe calificar para el EITC federal y reclamarlo para poder reclamar el crédito (Form MO-WFTC, con la declaración federal adjunta); la regla federal de SSN excluye a quienes solo tienen ITIN. No reembolsable — solo puede reducir el impuesto de MO a cero."
   },
   "state_ctc": null,
   "refund_efile": "MO DOR suggests waiting 3 days before checking e-filed return status (Return Inquiry System); e-file is fastest",
   "refund_paper": "MO DOR suggests allowing 8 weeks for mailed paper returns",
   "refund_url": "https://mytax.mo.gov/rptp/portal/home/return-tracker/",
   "agency": "Missouri Department of Revenue",
   "agency_url": "https://dor.mo.gov",
   "agency_phone": "573-751-3505 (individual income tax, refund/no balance due)",
   "free_efile": "No state-run portal — free file vendor offers listed by MO DOR, or VITA sites",
   "sales_tax_pct": 4.225,
   "sources": [
    "https://dor.mo.gov/faq/taxation/individual/missouri-working-family-tax-credit.html",
    "https://dor.mo.gov/faq/taxation/individual/general.html",
    "https://dor.mo.gov/contact/individual-income-tax-information.html",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
   ],
   "confidence_flags": [
    "WFTC 20% figure for TY2025 from DOR-FAQ-derived sources (DB101 citing dor.mo.gov); statutory trigger history not independently re-verified"
   ],
   "filing_threshold_es": "No se requiere declaración si el AGI de Missouri es inferior a $1,200 (residente), inferior a $600 de ingreso de Missouri (no residente), o si el AGI de MO es menor que la deducción estándar más la exención; presente de todos modos para recuperar la retención de MO",
   "deadline_2027_es": "15 de abril de 2027",
   "special_regimes_es": "St. Louis y Kansas City cobran cada una un impuesto local sobre ingresos del trabajo del 1% que se presenta por separado (tasa local efectiva promedio estatal ~0.18%)",
   "refund_efile_es": "MO DOR sugiere esperar 3 días antes de consultar el estado de una declaración electrónica (Return Inquiry System); la presentación electrónica es la más rápida",
   "refund_paper_es": "MO DOR sugiere considerar 8 semanas para las declaraciones en papel enviadas por correo",
   "free_efile_es": "No hay portal estatal — ofertas de proveedores de presentación gratuita listadas por MO DOR, o sitios VITA",
   "itin_note_es": "MO DOR: debe calificar para el EITC federal y reclamarlo para poder reclamar el crédito (Form MO-WFTC, con la declaración federal adjunta); la regla federal de SSN excluye a quienes solo tienen ITIN. No reembolsable — solo puede reducir el impuesto de MO a cero.",
   "itin_note": "MO DOR: you must qualify for and claim the federal EITC to claim the credit (Form MO-WFTC, federal return attached); the federal SSN rule excludes ITIN-only filers. Nonrefundable — it can only reduce MO tax to zero."
  },
  "montana": {
   "name": "Montana",
   "tax_type": "graduated",
   "rate_low_pct": 4.7,
   "rate_top_pct": 5.65,
   "num_brackets": 2,
   "rates_tax_year": 2026,
   "scheduled_change": "HB 337: for TY2027 the top rate falls to 5.4% and the 4.7% bracket expands to $65,000 single / $130,000 MFJ (from $47,500 / $95,000 in 2026).",
   "special_regimes": "Long-term capital gains taxed at separate 3.0% / 4.1% rates with brackets aligned to ordinary-income brackets (HB 337). No state sales tax.",
   "state_form": "Form 2 (Montana Individual Income Tax Return)",
   "filing_threshold": "Must file if gross income exceeds the threshold for your filing status (tied to the standard deduction); exact dollar amounts on DOR's Individual Filing Requirements page — not captured this session.",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Montana Earned Income Tax Credit",
    "pct_of_federal": "10% (rises to 20% of federal EITC beginning tax year 2026 per HB 337)",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "DOR: you must qualify for the federal EITC to claim the Montana credit; the federal credit requires valid SSNs, so ITIN-only filers cannot claim it.",
    "itin_note_es": "DOR: debe calificar para el EITC federal para reclamar el crédito de Montana; el crédito federal requiere SSN válidos, por lo que quienes solo tienen ITIN no pueden reclamarlo."
   },
   "state_ctc": null,
   "refund_efile": "DOR says it can take up to 90 days to issue a refund; e-filed returns enter processing immediately and move fastest with direct deposit.",
   "refund_paper": "Up to 90 days; paper returns are slower and first-time Montana filers may be sent a paper check for security reasons.",
   "refund_url": "https://tap.dor.mt.gov/_/",
   "agency": "Montana Department of Revenue",
   "agency_url": "https://revenue.mt.gov",
   "agency_phone": "(406) 444-6900",
   "free_efile": "No state-run free e-file portal verified; IRS Direct File (which had served MT) will not be available from filing season 2026 onward — commercial software, Free File offers, or VITA.",
   "sales_tax_pct": 0,
   "sources": [
    "https://revenue.mt.gov/news/recent-news/HB-337",
    "https://revenue.mt.gov/taxes/tax-credits/mt-earned-income-tax-credit",
    "https://revenue.mt.gov/taxes/individual-income-tax/individual-refunds",
    "https://federalnewsnetwork.com/it-modernization/2025/11/irs-direct-file-will-not-be-available-in-2026-agency-tells-states/"
   ],
   "confidence_flags": [
    "filing_threshold_exact_dollars_not_captured",
    "free_efile_state_option_unverified"
   ],
   "filing_threshold_es": "Debe declarar si el ingreso bruto supera el umbral de su estado civil tributario (ligado a la deducción estándar); los montos exactos en dólares están en la página Individual Filing Requirements del DOR — no capturados en esta sesión.",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "HB 337: para el año fiscal 2027 la tasa máxima baja a 5.4% y el tramo del 4.7% se amplía a $65,000 soltero(a) / $130,000 casados que declaran en conjunto (desde $47,500 / $95,000 en 2026).",
   "special_regimes_es": "Las ganancias de capital a largo plazo se gravan a tasas separadas de 3.0% / 4.1% con tramos alineados a los del ingreso ordinario (HB 337). No hay impuesto estatal sobre las ventas.",
   "refund_efile_es": "El DOR indica que puede tardar hasta 90 días en emitir un reembolso; las declaraciones electrónicas entran a procesamiento de inmediato y avanzan más rápido con depósito directo.",
   "refund_paper_es": "Hasta 90 días; las declaraciones en papel son más lentas y a quienes declaran en Montana por primera vez se les puede enviar un cheque en papel por razones de seguridad.",
   "free_efile_es": "No se verificó un portal estatal gratuito de presentación electrónica; IRS Direct File (que atendía a MT) no estará disponible desde la temporada de presentación 2026 en adelante — software comercial, ofertas de Free File o VITA.",
   "itin_note_es": "DOR: debe calificar para el EITC federal para reclamar el crédito de Montana; el crédito federal requiere SSN válidos, por lo que quienes solo tienen ITIN no pueden reclamarlo.",
   "itin_note": "DOR: you must qualify for the federal EITC to claim the Montana credit; the federal credit requires valid SSNs, so ITIN-only filers cannot claim it."
  },
  "nebraska": {
   "name": "Nebraska",
   "tax_type": "graduated",
   "rate_low_pct": 2.46,
   "rate_top_pct": 4.55,
   "num_brackets": 3,
   "rates_tax_year": 2026,
   "scheduled_change": "LB 754 (2023) phase-down: top rate 5.84% (2024) -> 5.20% (2025) -> 4.55% (2026) -> 3.99% (2027).",
   "special_regimes": "Social Security benefits fully exempt from NE income tax (since TY2025, LB 754).",
   "state_form": "Form 1040N (Nebraska Individual Income Tax Return)",
   "filing_threshold": "Generally must file Form 1040N if you were required to file a federal return as a Nebraska resident; no separate dollar threshold captured this session.",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Nebraska Earned Income Credit",
    "pct_of_federal": "10%",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "Calculated as 10% of the federal EITC actually claimed (Form 1040N; paper filers must attach federal return pages 1-2); federal EITC's SSN requirement excludes ITIN-only filers. Nonresidents cannot claim it.",
    "itin_note_es": "Se calcula como el 10% del EITC federal efectivamente reclamado (Form 1040N; quienes presentan en papel deben adjuntar las páginas 1-2 de la declaración federal); el requisito de SSN del EITC federal excluye a quienes solo tienen ITIN. Los no residentes no pueden reclamarlo."
   },
   "state_ctc": null,
   "refund_efile": "Nebraska DOR: allow 30 days to receive your refund if you filed electronically.",
   "refund_paper": "Nebraska DOR: allow 3 months if you mailed your return.",
   "refund_url": "https://ndr-refundstatus.ne.gov/refundstatus/index.xhtml",
   "agency": "Nebraska Department of Revenue",
   "agency_url": "https://revenue.nebraska.gov",
   "agency_phone": "(402) 471-5729 / (800) 742-7474",
   "free_efile": "NebFile for Individuals — DOR's free e-file system, available to most Nebraska resident filers.",
   "sales_tax_pct": 5.5,
   "sources": [
    "https://governor.nebraska.gov/gov-pillens-historic-income-tax-cuts-effective-january",
    "https://www.nebraskalegislature.gov/laws/statutes.php?statute=77-2715.03",
    "https://revenue.nebraska.gov/individuals/refund-information",
    "https://revenue.nebraska.gov/individuals/nebfile-individuals"
   ],
   "confidence_flags": [
    "2026_bracket_count_and_low_rate_from_secondary_sources_official_2026_tables_not_yet_published"
   ],
   "filing_threshold_es": "Generalmente debe presentar el Form 1040N si estaba obligado a presentar una declaración federal como residente de Nebraska; no se capturó un umbral de dólares separado en esta sesión.",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "Reducción gradual de la LB 754 (2023): tasa máxima 5.84% (2024) -> 5.20% (2025) -> 4.55% (2026) -> 3.99% (2027).",
   "special_regimes_es": "Los beneficios del Seguro Social están totalmente exentos del impuesto sobre el ingreso de NE (desde el año fiscal 2025, LB 754).",
   "refund_efile_es": "Nebraska DOR: considere 30 días para recibir su reembolso si presentó electrónicamente.",
   "refund_paper_es": "Nebraska DOR: considere 3 meses si envió su declaración por correo.",
   "free_efile_es": "NebFile for Individuals — el sistema gratuito de presentación electrónica del DOR, disponible para la mayoría de los residentes de Nebraska.",
   "itin_note_es": "Se calcula como el 10% del EITC federal efectivamente reclamado (Form 1040N; quienes presentan en papel deben adjuntar las páginas 1-2 de la declaración federal); el requisito de SSN del EITC federal excluye a quienes solo tienen ITIN. Los no residentes no pueden reclamarlo.",
   "itin_note": "Calculated as 10% of the federal EITC actually claimed (Form 1040N; paper filers must attach federal return pages 1-2); federal EITC's SSN requirement excludes ITIN-only filers. Nonresidents cannot claim it."
  },
  "nevada": {
   "name": "Nevada",
   "tax_type": "none",
   "rate_low_pct": null,
   "rate_top_pct": null,
   "num_brackets": null,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "No individual income tax; Article 10, Section 1 of the Nevada Constitution prohibits a tax on income. No state return to file.",
   "state_form": null,
   "filing_threshold": "No state individual income tax return for any income level.",
   "deadline_2027": null,
   "itin_accepted": null,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "No state income tax, so no state EITC; the federal EITC (SSN required) is the only earned-income credit available to Nevada workers.",
    "itin_note_es": "No hay impuesto estatal sobre el ingreso, por lo tanto no hay EITC estatal; el EITC federal (requiere SSN) es el único crédito por ingreso del trabajo disponible para los trabajadores de Nevada."
   },
   "state_ctc": null,
   "refund_efile": null,
   "refund_paper": null,
   "refund_url": null,
   "agency": "Nevada Department of Taxation",
   "agency_url": "https://tax.nv.gov",
   "agency_phone": null,
   "free_efile": "Not applicable — no state income tax return.",
   "sales_tax_pct": 6.85,
   "sources": [
    "https://taxfoundation.org/location/nevada/",
    "https://www.avalara.com/us/en/taxrates/state-rates/nevada.html"
   ],
   "confidence_flags": [
    "agency_phone_not_captured"
   ],
   "filing_threshold_es": "No hay declaración estatal de impuesto sobre el ingreso individual para ningún nivel de ingresos.",
   "special_regimes_es": "No hay impuesto sobre el ingreso individual; el Artículo 10, Sección 1 de la Constitución de Nevada prohíbe un impuesto sobre el ingreso. No hay declaración estatal que presentar.",
   "free_efile_es": "No aplica — no hay declaración estatal de impuesto sobre el ingreso.",
   "itin_note_es": "No hay impuesto estatal sobre el ingreso, por lo tanto no hay EITC estatal; el EITC federal (requiere SSN) es el único crédito por ingreso del trabajo disponible para los trabajadores de Nevada.",
   "itin_note": "No state income tax, so no state EITC; the federal EITC (SSN required) is the only earned-income credit available to Nevada workers."
  },
  "new-hampshire": {
   "name": "New Hampshire",
   "tax_type": "none",
   "rate_low_pct": null,
   "rate_top_pct": null,
   "num_brackets": null,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "Interest & Dividends Tax (formerly 3% on interest/dividend income over $2,400 single / $4,800 joint) REPEALED effective January 1, 2025 (HB 2, 2023 session). NH has never taxed wages and has no sales tax — now no individual income tax of any kind.",
   "state_form": null,
   "filing_threshold": "No individual income tax return for tax periods beginning on or after January 1, 2025.",
   "deadline_2027": null,
   "itin_accepted": null,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "No state income tax, so no state EITC.",
    "itin_note_es": "No hay impuesto estatal sobre el ingreso, por lo tanto no hay EITC estatal."
   },
   "state_ctc": null,
   "refund_efile": null,
   "refund_paper": null,
   "refund_url": null,
   "agency": "New Hampshire Department of Revenue Administration",
   "agency_url": "https://www.revenue.nh.gov",
   "agency_phone": "(603) 230-5920",
   "free_efile": "Not applicable — no state individual income tax return.",
   "sales_tax_pct": 0,
   "sources": [
    "https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect",
    "https://www.revenue.nh.gov/sites/g/files/ehbemt736/files/documents/2025-001-technical-information-release-repeal.pdf"
   ],
   "confidence_flags": [],
   "filing_threshold_es": "No hay declaración de impuesto sobre el ingreso individual para períodos fiscales que comienzan el 1 de enero de 2025 o después.",
   "special_regimes_es": "El Interest & Dividends Tax (antes 3% sobre ingresos por intereses/dividendos superiores a $2,400 soltero(a) / $4,800 en conjunto) fue DEROGADO con vigencia desde el 1 de enero de 2025 (HB 2, sesión de 2023). NH nunca ha gravado los salarios y no tiene impuesto sobre las ventas — ahora no tiene ningún impuesto sobre el ingreso individual.",
   "free_efile_es": "No aplica — no hay declaración estatal de impuesto sobre el ingreso individual.",
   "itin_note_es": "No hay impuesto estatal sobre el ingreso, por lo tanto no hay EITC estatal.",
   "itin_note": "No state income tax, so no state EITC."
  },
  "new-jersey": {
   "name": "New Jersey",
   "tax_type": "graduated",
   "rate_low_pct": 1.4,
   "rate_top_pct": 10.75,
   "num_brackets": 7,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "Married-filing-joint filers have 8 brackets vs 7 for single filers; top 10.75% rate applies above $1 million.",
   "state_form": "Form NJ-1040 (Resident Income Tax Return)",
   "filing_threshold": "Must file if gross income (everywhere, entire year) exceeds $10,000 single / married filing separately, or $20,000 married filing jointly (long-standing threshold, confirmed for TY2025 NJ-1040).",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "New Jersey Earned Income Tax Credit (NJEITC)",
    "pct_of_federal": "40%",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "Official NJ Division of Taxation eligibility (TY2025): must qualify for the federal EITC AND have a valid Social Security number — including spouse and any qualifying dependents — so ITIN filers are excluded. NJ-specific expansion: 18+ filers without dependents get a fixed $260 (TY2025) even though they're too young for the federal credit.",
    "itin_note_es": "Elegibilidad oficial de la NJ Division of Taxation (año fiscal 2025): debe calificar para el EITC federal Y tener un número de Seguro Social válido — incluidos el cónyuge y cualquier dependiente calificado — por lo que los declarantes con ITIN quedan excluidos. Expansión propia de NJ: los declarantes de 18+ sin dependientes reciben un monto fijo de $260 (año fiscal 2025) aunque sean demasiado jóvenes para el crédito federal."
   },
   "state_ctc": "NJ Child Tax Credit exists for young children (income-limited, claimed on NJ-1040); per-child amount and ITIN treatment not verified this session — check nj.gov/treasury/taxation.",
   "refund_efile": "4 weeks or more after you file electronically (NJEITC returns may take longer due to extra verification).",
   "refund_paper": "At least 12 weeks after mailing; 15 weeks or more for returns needing additional processing or sent by certified mail.",
   "refund_url": "https://www.nj.gov/treasury/taxation/checkrefundstatus.shtml",
   "agency": "New Jersey Division of Taxation",
   "agency_url": "https://www.nj.gov/treasury/taxation/",
   "agency_phone": "1-800-323-4400 (automated refund line)",
   "free_efile": "NJ Online Income Tax Filing (free NJ-1040 e-file through nj.gov) — existence not re-verified this session; IRS Direct File discontinued from filing season 2026.",
   "sales_tax_pct": 6.625,
   "sources": [
    "https://www.nj.gov/treasury/taxation/eitc/knoweitc.shtml",
    "https://www.nj.gov/treasury/taxation/checkrefundstatus.shtml",
    "https://www.nj.gov/treasury/taxation/taxtables.shtml"
   ],
   "confidence_flags": [
    "nj_ctc_amount_and_itin_status_unverified",
    "free_efile_portal_unverified"
   ],
   "filing_threshold_es": "Debe declarar si el ingreso bruto (de todas las fuentes, todo el año) supera $10,000 soltero(a) / casados que declaran por separado, o $20,000 casados que declaran en conjunto (umbral de larga data, confirmado para el NJ-1040 del año fiscal 2025).",
   "deadline_2027_es": "15 de abril de 2027",
   "special_regimes_es": "Los casados que declaran en conjunto tienen 8 tramos frente a 7 para los solteros; la tasa máxima del 10.75% se aplica por encima de $1 millón.",
   "state_ctc_es": "Existe el NJ Child Tax Credit para niños pequeños (con límite de ingresos, se reclama en el NJ-1040); el monto por niño y el tratamiento de los ITIN no fueron verificados en esta sesión — consulte nj.gov/treasury/taxation.",
   "refund_efile_es": "4 semanas o más después de presentar electrónicamente (las declaraciones con NJEITC pueden tardar más por verificación adicional).",
   "refund_paper_es": "Al menos 12 semanas después del envío por correo; 15 semanas o más para declaraciones que requieren procesamiento adicional o enviadas por correo certificado.",
   "free_efile_es": "NJ Online Income Tax Filing (presentación electrónica gratuita del NJ-1040 a través de nj.gov) — existencia no verificada nuevamente en esta sesión; IRS Direct File descontinuado desde la temporada de presentación 2026.",
   "itin_note_es": "Elegibilidad oficial de la NJ Division of Taxation (año fiscal 2025): debe calificar para el EITC federal Y tener un número de Seguro Social válido — incluidos el cónyuge y cualquier dependiente calificado — por lo que los declarantes con ITIN quedan excluidos. Expansión propia de NJ: los declarantes de 18+ sin dependientes reciben un monto fijo de $260 (año fiscal 2025) aunque sean demasiado jóvenes para el crédito federal.",
   "itin_note": "Official NJ Division of Taxation eligibility (TY2025): must qualify for the federal EITC AND have a valid Social Security number — including spouse and any qualifying dependents — so ITIN filers are excluded. NJ-specific expansion: 18+ filers without dependents get a fixed $260 (TY2025) even though they're too young for the federal credit."
  },
  "new-mexico": {
   "name": "New Mexico",
   "tax_type": "graduated",
   "rate_low_pct": 1.5,
   "rate_top_pct": 5.9,
   "num_brackets": 6,
   "rates_tax_year": 2026,
   "scheduled_change": "HB 252 (2024) restructured brackets effective TY2025 and beyond: 1.5%, 3.2%, 4.3%, 4.7%, 4.9%, 5.9% (single top bracket starts at $210,000); no further changes announced for 2026-2027.",
   "special_regimes": "New Mexico levies a gross receipts tax instead of a conventional sales tax (state rate ~4.875%).",
   "state_form": "Form PIT-1 (New Mexico Personal Income Tax Return)",
   "filing_threshold": "Every New Mexico resident who is required to file a federal return must file a PIT-1; no separate state dollar threshold.",
   "deadline_2027": "April 15, 2027 (NM has historically extended the deadline to April 30 for taxpayers who both e-file and e-pay — not re-verified for 2027)",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Working Families Tax Credit (WFTC)",
    "pct_of_federal": "25% (HB 291 of 2021: 20% for TY2021-22, 25% for TY2023 and beyond)",
    "refundable": true,
    "itin_eligible": true,
    "itin_note": "New Mexico explicitly extended the WFTC to ITIN filers and to workers aged 18-24 (HB 291, 2021) — ITIN filers compute what their federal EITC would have been and claim 25% of it.",
    "itin_note_es": "New Mexico extendió explícitamente el WFTC a los declarantes con ITIN y a los trabajadores de 18-24 años (HB 291, 2021) — los declarantes con ITIN calculan cuál habría sido su EITC federal y reclaman el 25% de ese monto."
   },
   "state_ctc": "NM Child Income Tax Credit — refundable, up to $600 per qualifying dependent depending on income, available to ITIN filers (state credit not tied to federal CTC SSN rule).",
   "refund_efile": "Electronically filed returns claiming a refund are processed within 6 to 8 weeks.",
   "refund_paper": "Paper returns or refund applications are processed within 8 to 12 weeks.",
   "refund_url": "https://tap.state.nm.us/Tap/_/",
   "agency": "New Mexico Taxation and Revenue Department",
   "agency_url": "https://www.tax.newmexico.gov",
   "agency_phone": "(866) 285-2996",
   "free_efile": "Free e-filing of PIT-1 via the Taxpayer Access Point (TAP) — TAP confirmed as the state's online system; its free-filing scope not re-verified this session.",
   "sales_tax_pct": 4.875,
   "sources": [
    "https://www.tax.newmexico.gov/individuals/online-services-overview/where-is-my-refund/",
    "https://www.taxcreditsforworkersandfamilies.org/state/new-mexico/",
    "https://www.governor.state.nm.us/2021/04/06/gov-lujan-grisham-enacts-measure-effectively-slashing-taxes-for-new-mexico-working-families/",
    "https://www.redw.com/hb-252-new-mexico-bill-restructures-tax-brackets-and-targets-capital-gains/"
   ],
   "confidence_flags": [
    "april_30_efile_deadline_quirk_not_reverified",
    "grt_rate_from_secondary_source",
    "ctc_itin_basis_from_advocacy_and_state_program_pages_not_statute"
   ],
   "filing_threshold_es": "Todo residente de New Mexico obligado a presentar una declaración federal debe presentar el PIT-1; no hay un umbral estatal de dólares separado.",
   "deadline_2027_es": "15 de abril de 2027 (NM históricamente ha extendido la fecha límite al 30 de abril para los contribuyentes que presentan Y pagan electrónicamente — no verificado nuevamente para 2027)",
   "scheduled_change_es": "La HB 252 (2024) reestructuró los tramos con vigencia desde el año fiscal 2025 en adelante: 1.5%, 3.2%, 4.3%, 4.7%, 4.9%, 5.9% (el tramo máximo para soltero(a) comienza en $210,000); no se anunciaron más cambios para 2026-2027.",
   "special_regimes_es": "New Mexico cobra un impuesto sobre ingresos brutos (gross receipts tax) en lugar de un impuesto convencional sobre las ventas (tasa estatal ~4.875%).",
   "state_ctc_es": "NM Child Income Tax Credit — reembolsable, hasta $600 por dependiente calificado según el ingreso, disponible para los declarantes con ITIN (el crédito estatal no está ligado a la regla de SSN del CTC federal).",
   "refund_efile_es": "Las declaraciones electrónicas que reclaman un reembolso se procesan dentro de 6 a 8 semanas.",
   "refund_paper_es": "Las declaraciones en papel o las solicitudes de reembolso se procesan dentro de 8 a 12 semanas.",
   "free_efile_es": "Presentación electrónica gratuita del PIT-1 vía el Taxpayer Access Point (TAP) — TAP confirmado como el sistema en línea del estado; el alcance de su presentación gratuita no fue verificado nuevamente en esta sesión.",
   "itin_note_es": "New Mexico extendió explícitamente el WFTC a los declarantes con ITIN y a los trabajadores de 18-24 años (HB 291, 2021) — los declarantes con ITIN calculan cuál habría sido su EITC federal y reclaman el 25% de ese monto.",
   "itin_note": "New Mexico explicitly extended the WFTC to ITIN filers and to workers aged 18-24 (HB 291, 2021) — ITIN filers compute what their federal EITC would have been and claim 25% of it."
  },
  "new-york": {
   "name": "New York",
   "tax_type": "graduated",
   "rate_low_pct": 3.9,
   "rate_top_pct": 10.9,
   "num_brackets": 9,
   "rates_tax_year": 2026,
   "scheduled_change": "FY2026 budget: 0.1-point cut to the five lowest bracket rates in TY2026 (lowest 4.0% -> 3.9%) and another 0.1 point in 2027, plus an additional 0.2-point reduction phasing in by 2027 for taxable income up to $215,400 ($323,200 joint); top rates 9.65%/10.3%/10.9% extended through 2032.",
   "special_regimes": "NYC residents pay an additional city income tax of 3.078%-3.876%; Yonkers residents pay a resident income tax surcharge. NYC also has its own EITC (10-30% of federal).",
   "state_form": "Form IT-201 (Resident Income Tax Return)",
   "filing_threshold": "Generally must file if you were required to file a federal return, or if NY additions/standard-deduction tests are met; exact dollar tests on tax.ny.gov — not captured this session.",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "New York State Earned Income Credit",
    "pct_of_federal": "30% (reduced by any household credit); NYC adds a separate 10-30% city EITC",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "tax.ny.gov: ITINs issued by the IRS to non-citizens cannot be used to claim the credit (federal, state, or NYC EITC) — but ITINs ARE accepted for the Empire State Child Credit.",
    "itin_note_es": "tax.ny.gov: los ITIN emitidos por el IRS a no ciudadanos no pueden usarse para reclamar el crédito (EITC federal, estatal o de NYC) — pero los ITIN SÍ se aceptan para el Empire State Child Credit."
   },
   "state_ctc": "Empire State Child Credit — refundable; explicitly ITIN-eligible per tax.ny.gov (valid SSN OR ITIN for filer and each child on Form IT-213); expanded under the FY2026 budget for children under 17.",
   "refund_efile": "No fixed timeframe published; DOR says e-filing plus direct deposit is the fastest way to get a refund.",
   "refund_paper": "No fixed timeframe published; paper returns process more slowly than e-filed returns.",
   "refund_url": "https://www8.tax.ny.gov/PRIS/prisStart",
   "agency": "New York State Department of Taxation and Finance",
   "agency_url": "https://www.tax.ny.gov",
   "agency_phone": "(518) 457-5149 (refund line; press 2 for Spanish)",
   "free_efile": "Free File software offers via tax.ny.gov for income-qualified filers (NY participated in IRS Direct File, which is discontinued from filing season 2026).",
   "sales_tax_pct": 4.0,
   "sources": [
    "https://www.governor.ny.gov/news/money-your-pockets-governor-hochul-signs-new-legislation-cut-taxes-middle-class-new-yorkers",
    "https://www.tax.ny.gov/pit/credits/earned_income_credit.htm",
    "https://www.tax.ny.gov/pit/credits/empire_state_child_credit.htm",
    "https://www.tax.ny.gov/pit/file/refund.htm",
    "https://www.nerdwallet.com/taxes/learn/new-york-state-tax"
   ],
   "confidence_flags": [
    "2026_low_rate_3.9_derived_from_budget_law_official_2026_tables_not_yet_published",
    "filing_threshold_exact_dollars_not_captured"
   ],
   "filing_threshold_es": "Generalmente debe declarar si estaba obligado a presentar una declaración federal, o si se cumplen las pruebas de adiciones de NY/deducción estándar; las pruebas exactas en dólares están en tax.ny.gov — no capturadas en esta sesión.",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "Presupuesto FY2026: recorte de 0.1 puntos a las tasas de los cinco tramos más bajos en el año fiscal 2026 (la más baja 4.0% -> 3.9%) y otros 0.1 puntos en 2027, más una reducción adicional de 0.2 puntos que se implementa gradualmente hasta 2027 para ingresos gravables de hasta $215,400 ($323,200 en conjunto); las tasas máximas de 9.65%/10.3%/10.9% se extienden hasta 2032.",
   "special_regimes_es": "Los residentes de NYC pagan un impuesto municipal adicional sobre el ingreso de 3.078%-3.876%; los residentes de Yonkers pagan un recargo de impuesto sobre el ingreso para residentes. NYC también tiene su propio EITC (10-30% del federal).",
   "state_ctc_es": "Empire State Child Credit — reembolsable; explícitamente elegible con ITIN según tax.ny.gov (SSN O ITIN válido para el declarante y cada niño en el Form IT-213); ampliado bajo el presupuesto FY2026 para niños menores de 17 años.",
   "refund_efile_es": "No se publica un plazo fijo; el DOR indica que la presentación electrónica más el depósito directo es la forma más rápida de recibir un reembolso.",
   "refund_paper_es": "No se publica un plazo fijo; las declaraciones en papel se procesan más lento que las electrónicas.",
   "free_efile_es": "Ofertas de software de Free File vía tax.ny.gov para declarantes que califican por ingresos (NY participó en IRS Direct File, descontinuado desde la temporada de presentación 2026).",
   "itin_note_es": "tax.ny.gov: los ITIN emitidos por el IRS a no ciudadanos no pueden usarse para reclamar el crédito (EITC federal, estatal o de NYC) — pero los ITIN SÍ se aceptan para el Empire State Child Credit.",
   "itin_note": "tax.ny.gov: ITINs issued by the IRS to non-citizens cannot be used to claim the credit (federal, state, or NYC EITC) — but ITINs ARE accepted for the Empire State Child Credit."
  },
  "north-carolina": {
   "name": "North Carolina",
   "tax_type": "flat",
   "rate_low_pct": 3.99,
   "rate_top_pct": 3.99,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": "Statutory phase-down: 3.99% (2026) -> 3.49% (2027-2029) -> 3.14% (2030-2032) -> 2.99% (2033-2034) under the May 2026 budget deal, with further trigger-based cuts possible after 2034.",
   "special_regimes": null,
   "state_form": "Form D-400 (Individual Income Tax Return)",
   "filing_threshold": "Must file if gross income exceeds the NC standard deduction for your filing status (exact TY2026 amounts on ncdor.gov — not captured this session).",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "North Carolina repealed its state EITC effective 2014 and has not reinstated it.",
    "itin_note_es": "North Carolina derogó su EITC estatal con vigencia desde 2014 y no lo ha restablecido."
   },
   "state_ctc": "No state CTC; NC instead allows a per-child deduction (not a credit) against taxable income.",
   "refund_efile": "NCDOR publishes no fixed timeframe; says e-filed returns with direct deposit process fastest.",
   "refund_paper": "NCDOR: 'It may take longer to receive your refund check if you requested a paper check or filed a paper return.'",
   "refund_url": "https://eservices.dor.nc.gov/wheresmyrefund/SelectionServlet",
   "agency": "North Carolina Department of Revenue (NCDOR)",
   "agency_url": "https://www.ncdor.gov",
   "agency_phone": "1-877-252-4052 (individual income refund line); 1-877-252-3052 (general)",
   "free_efile": "NCDOR 'eFile for Free' program via approved vendor offers (income/eligibility limits) — current vendor list not re-verified this session.",
   "sales_tax_pct": 4.75,
   "sources": [
    "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
    "https://www.carolinajournal.com/federal-state-tax-changes-to-hit-nc-taxpayers-in-2026/",
    "https://www.ncdor.gov/file-pay/refund-process"
   ],
   "confidence_flags": [
    "filing_threshold_exact_dollars_not_captured",
    "post_2027_schedule_from_may_2026_budget_reporting_not_statute_text"
   ],
   "filing_threshold_es": "Debe declarar si el ingreso bruto supera la deducción estándar de NC para su estado civil tributario (los montos exactos del año fiscal 2026 están en ncdor.gov — no capturados en esta sesión).",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "Reducción gradual legal: 3.99% (2026) -> 3.49% (2027-2029) -> 3.14% (2030-2032) -> 2.99% (2033-2034) bajo el acuerdo presupuestario de mayo de 2026, con posibles recortes adicionales basados en detonantes después de 2034.",
   "state_ctc_es": "No hay CTC estatal; NC en cambio permite una deducción por niño (no un crédito) contra el ingreso gravable.",
   "refund_efile_es": "NCDOR no publica un plazo fijo; indica que las declaraciones electrónicas con depósito directo se procesan más rápido.",
   "refund_paper_es": "NCDOR: 'Puede tardar más en recibir su cheque de reembolso si solicitó un cheque en papel o presentó una declaración en papel.'",
   "free_efile_es": "Programa 'eFile for Free' de NCDOR mediante ofertas de proveedores aprobados (límites de ingresos/elegibilidad) — la lista actual de proveedores no fue verificada nuevamente en esta sesión.",
   "itin_note_es": "North Carolina derogó su EITC estatal con vigencia desde 2014 y no lo ha restablecido.",
   "itin_note": "North Carolina repealed its state EITC effective 2014 and has not reinstated it."
  },
  "north-dakota": {
   "name": "North Dakota",
   "tax_type": "graduated",
   "rate_low_pct": 0,
   "rate_top_pct": 2.5,
   "num_brackets": 3,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "Bottom bracket is 0% — most lower-income filers owe no ND income tax; bracket cutoffs are inflation-indexed annually.",
   "state_form": "Form ND-1 (Individual Income Tax Return)",
   "filing_threshold": "Generally must file a ND return if you were required to file a federal return as a ND resident; the 0% bracket means many filers owe nothing.",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "North Dakota has no state EITC.",
    "itin_note_es": "North Dakota no tiene EITC estatal."
   },
   "state_ctc": null,
   "refund_efile": "No published processing timeframe; refund status available via the Where's My Refund tool (ND TAP).",
   "refund_paper": "No published processing timeframe; if a bank refuses direct deposit, a paper check is mailed to the address on the return.",
   "refund_url": "https://www.tax.nd.gov/wheres-my-refund",
   "agency": "North Dakota Office of State Tax Commissioner",
   "agency_url": "https://www.tax.nd.gov",
   "agency_phone": "(701) 328-7088",
   "free_efile": "Free e-file via vendor Free File offers listed on tax.nd.gov (eligibility limits); no state-run individual income portal verified.",
   "sales_tax_pct": 5.0,
   "sources": [
    "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2026-iit/2026-income-tax-withholding-rates-booklet.pdf",
    "https://www.tax.nd.gov/wheres-my-refund",
    "https://taxfoundation.org/location/north-dakota/"
   ],
   "confidence_flags": [
    "sales_tax_rate_from_general_knowledge_sources_not_directly_fetched",
    "free_efile_options_unverified"
   ],
   "filing_threshold_es": "Generalmente debe presentar una declaración de ND si estaba obligado a presentar una declaración federal como residente de ND; el tramo del 0% significa que muchos declarantes no deben nada.",
   "deadline_2027_es": "15 de abril de 2027",
   "special_regimes_es": "El tramo inferior es del 0% — la mayoría de los declarantes de ingresos más bajos no deben impuesto sobre el ingreso de ND; los cortes de tramo se indexan anualmente por inflación.",
   "refund_efile_es": "No se publica un plazo de procesamiento; el estado del reembolso está disponible vía la herramienta Where's My Refund (ND TAP).",
   "refund_paper_es": "No se publica un plazo de procesamiento; si un banco rechaza el depósito directo, se envía un cheque en papel a la dirección que figura en la declaración.",
   "free_efile_es": "Presentación electrónica gratuita mediante ofertas de proveedores de Free File listadas en tax.nd.gov (límites de elegibilidad); no se verificó un portal estatal de ingreso individual.",
   "itin_note_es": "North Dakota no tiene EITC estatal.",
   "itin_note": "North Dakota has no state EITC."
  },
  "ohio": {
   "name": "Ohio",
   "tax_type": "flat",
   "rate_low_pct": 2.75,
   "rate_top_pct": 2.75,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": "HB 96 (2025 budget) completed the move to a flat tax: 2.75%/3.125% two-bracket in TY2025, single flat 2.75% from TY2026 onward; the first $26,050 of income remains taxed at 0%.",
   "special_regimes": "Roughly 200 school districts levy an additional School District Income Tax (commonly 0.5-2%, filed on Form SD 100), and most cities levy municipal income taxes (e.g., Columbus and Cleveland 2.5%).",
   "state_form": "Ohio IT 1040 (plus Form SD 100 if in a taxing school district)",
   "filing_threshold": "No tax on the first $26,050 of income (0% bracket, 2026); filers below that generally owe nothing but may need to file to recover withholding — see tax.ohio.gov 'Who must file'.",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Ohio Earned Income Credit",
    "pct_of_federal": "30%",
    "refundable": false,
    "itin_eligible": false,
    "itin_note": "Nonrefundable (offsets liability only). ORC 5747.71 limits it to 'eligible individuals' under IRC section 32 (the federal EITC), whose SSN requirement excludes ITIN-only filers.",
    "itin_note_es": "No reembolsable (solo compensa la obligación tributaria). El ORC 5747.71 lo limita a 'individuos elegibles' bajo la sección 32 del IRC (el EITC federal), cuyo requisito de SSN excluye a quienes solo tienen ITIN."
   },
   "state_ctc": null,
   "refund_efile": "Most original returns with direct deposit: refund within 15 business days; e-filed with paper check: generally within 22 business days.",
   "refund_paper": "Mailed returns and/or refund-check requests generally take 8 to 10 weeks to process.",
   "refund_url": "https://tax.ohio.gov/individual/refund-status",
   "agency": "Ohio Department of Taxation",
   "agency_url": "https://tax.ohio.gov",
   "agency_phone": "1-800-282-1780",
   "free_efile": "OH|TAX eServices (myportal.tax.ohio.gov) — the state's free online filing/account portal for IT 1040 and SD 100.",
   "sales_tax_pct": 5.75,
   "sources": [
    "https://gbq.com/ohio-budget-bill-enacts-flat-income-tax-other-changes/",
    "https://codes.ohio.gov/ohio-revised-code/section-5747.71",
    "https://tax.ohio.gov/individual/refund-status",
    "https://www.hrblock.com/tax-center/filing/states/wheres-my-refund-ohio/"
   ],
   "confidence_flags": [
    "refund_timeframes_from_preparer_sources_quoting_odt_not_fetched_from_tax.ohio.gov_directly"
   ],
   "filing_threshold_es": "No hay impuesto sobre los primeros $26,050 de ingreso (tramo del 0%, 2026); quienes están por debajo generalmente no deben nada, pero pueden necesitar declarar para recuperar la retención — vea 'Who must file' en tax.ohio.gov.",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "La HB 96 (presupuesto 2025) completó el paso a un impuesto fijo: dos tramos de 2.75%/3.125% en el año fiscal 2025, tasa fija única de 2.75% desde el año fiscal 2026 en adelante; los primeros $26,050 de ingreso siguen gravados al 0%.",
   "special_regimes_es": "Aproximadamente 200 distritos escolares cobran un School District Income Tax adicional (comúnmente 0.5-2%, presentado en el Form SD 100), y la mayoría de las ciudades cobran impuestos municipales sobre el ingreso (p. ej., Columbus y Cleveland 2.5%).",
   "refund_efile_es": "La mayoría de las declaraciones originales con depósito directo: reembolso dentro de 15 días hábiles; electrónica con cheque en papel: generalmente dentro de 22 días hábiles.",
   "refund_paper_es": "Las declaraciones enviadas por correo y/o las solicitudes de cheque de reembolso generalmente tardan de 8 a 10 semanas en procesarse.",
   "free_efile_es": "OH|TAX eServices (myportal.tax.ohio.gov) — el portal estatal gratuito de presentación/cuenta en línea para el IT 1040 y el SD 100.",
   "itin_note_es": "No reembolsable (solo compensa la obligación tributaria). El ORC 5747.71 lo limita a 'individuos elegibles' bajo la sección 32 del IRC (el EITC federal), cuyo requisito de SSN excluye a quienes solo tienen ITIN.",
   "itin_note": "Nonrefundable (offsets liability only). ORC 5747.71 limits it to 'eligible individuals' under IRC section 32 (the federal EITC), whose SSN requirement excludes ITIN-only filers."
  },
  "oklahoma": {
   "name": "Oklahoma",
   "tax_type": "graduated",
   "rate_low_pct": 0,
   "rate_top_pct": 4.5,
   "num_brackets": 3,
   "rates_tax_year": 2026,
   "scheduled_change": "HB 2764 (signed May 28, 2025): from TY2026, top rate cut 4.75% -> 4.5% and six brackets consolidated to three (0% on first $3,750 single / $7,500 joint; top 4.5% from $7,200 single); further automatic 0.25-point cuts toward full phase-out when revenue triggers are met.",
   "special_regimes": null,
   "state_form": "Form 511 (Oklahoma Resident Individual Income Tax Return)",
   "filing_threshold": "Residents generally must file an Oklahoma return if they were required to file a federal return; exact gross-income tests in the Form 511 instructions packet.",
   "deadline_2027": "April 15, 2027 (paper); extended to April 20, 2027 if you file electronically",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Oklahoma Earned Income Credit",
    "pct_of_federal": "5% (computed using federal EITC rules as in effect for tax year 2020)",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "Refundable again beginning TY2022. Requires qualifying for the federal EITC (Form 511-EIC with a copy of the federal return), so the federal SSN requirement excludes ITIN-only filers.",
    "itin_note_es": "Reembolsable de nuevo desde el año fiscal 2022. Requiere calificar para el EITC federal (Form 511-EIC con copia de la declaración federal), por lo que el requisito federal de SSN excluye a quienes solo tienen ITIN."
   },
   "state_ctc": null,
   "refund_efile": "OTC infographic: file online with direct deposit — refund in about 5 to 6 weeks (begin checking status ~4 business days after acceptance).",
   "refund_paper": "Paper filers typically wait about 10 to 13 weeks; wait ~3 weeks before checking status.",
   "refund_url": "https://oktap.tax.ok.gov/oktap/web/",
   "agency": "Oklahoma Tax Commission",
   "agency_url": "https://oklahoma.gov/tax",
   "agency_phone": "(405) 521-3160 / (800) 522-8165 (in-state)",
   "free_efile": "None verified — commercial software or VITA (Oklahoma was an IRS Direct File state, but Direct File is discontinued from filing season 2026); refund status free via OkTAP.",
   "sales_tax_pct": 4.5,
   "sources": [
    "https://oksenate.gov/press-releases/oklahoma-legislature-sends-comprehensive-tax-cuts-and-modernization-plan-governor",
    "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
    "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/infographics/WheresMyRefund.pdf",
    "https://www.visaverge.com/taxes/oklahoma-2026-tax-rates-three-brackets-top-rate-4-5/"
   ],
   "confidence_flags": [
    "middle_bracket_rate_of_2026_three_bracket_structure_not_confirmed",
    "free_efile_state_option_unverified"
   ],
   "filing_threshold_es": "Los residentes generalmente deben presentar una declaración de Oklahoma si estaban obligados a presentar una declaración federal; las pruebas exactas de ingreso bruto están en el paquete de instrucciones del Form 511.",
   "deadline_2027_es": "15 de abril de 2027 (en papel); se extiende al 20 de abril de 2027 si presenta electrónicamente",
   "scheduled_change_es": "HB 2764 (firmada el 28 de mayo de 2025): desde el año fiscal 2026, la tasa máxima baja de 4.75% -> 4.5% y los seis tramos se consolidan en tres (0% sobre los primeros $3,750 soltero(a) / $7,500 en conjunto; el 4.5% máximo desde $7,200 soltero(a)); recortes automáticos adicionales de 0.25 puntos hacia la eliminación total cuando se cumplan detonantes de recaudación.",
   "refund_efile_es": "Infografía de la OTC: presente en línea con depósito directo — reembolso en unas 5 a 6 semanas (comience a consultar el estado ~4 días hábiles después de la aceptación).",
   "refund_paper_es": "Quienes presentan en papel normalmente esperan de 10 a 13 semanas; espere ~3 semanas antes de consultar el estado.",
   "free_efile_es": "No se verificó ninguna opción — software comercial o VITA (Oklahoma era un estado de IRS Direct File, pero Direct File está descontinuado desde la temporada de presentación 2026); el estado del reembolso se consulta gratis vía OkTAP.",
   "itin_note_es": "Reembolsable de nuevo desde el año fiscal 2022. Requiere calificar para el EITC federal (Form 511-EIC con copia de la declaración federal), por lo que el requisito federal de SSN excluye a quienes solo tienen ITIN.",
   "itin_note": "Refundable again beginning TY2022. Requires qualifying for the federal EITC (Form 511-EIC with a copy of the federal return), so the federal SSN requirement excludes ITIN-only filers."
  },
  "oregon": {
   "name": "Oregon",
   "tax_type": "graduated",
   "rate_low_pct": 4.75,
   "rate_top_pct": 9.9,
   "num_brackets": 4,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "Biennial 'kicker' — when state revenue exceeds forecast by 2%+, the surplus is returned as a refundable credit on the next return (a kicker was paid on 2025 returns). No state sales tax. Portland-metro and Multnomah County local income taxes apply to higher earners.",
   "state_form": "Form OR-40 (full-year resident)",
   "filing_threshold": "TY2025: full-year residents under 65 must file if gross income exceeds $7,935 (single) or $15,865 (married filing jointly); also if required to file a federal return. Dependent threshold $1,350.",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Oregon Earned Income Credit (EIC)",
    "pct_of_federal": "9% of federal EITC (12% with a dependent under age 3)",
    "refundable": true,
    "itin_eligible": true,
    "itin_note": "Oregon DOR explicitly allows filers who can't claim the federal EITC solely because they lack valid SSNs to claim the Oregon EIC using an ITIN.",
    "itin_note_es": "El DOR de Oregon permite explícitamente que quienes no pueden reclamar el EITC federal únicamente por carecer de SSN válidos reclamen el Oregon EIC usando un ITIN."
   },
   "state_ctc": "Oregon Kids Credit — up to $1,050 per child (TY2025, indexed) for up to five children ages 0-5; fully refundable; phases out from $26,550 to $31,550 modified AGI; ITIN filers and ITIN dependents explicitly eligible per DOR.",
   "refund_efile": "DOR: 95% of refunds issue within two weeks (automated processing).",
   "refund_paper": "The remaining ~5% (manual processing, including paper returns) can take up to 20 weeks.",
   "refund_url": "https://www.oregon.gov/dor/programs/individuals/pages/where-is-my-refund.aspx",
   "agency": "Oregon Department of Revenue",
   "agency_url": "https://www.oregon.gov/dor",
   "agency_phone": "(503) 378-4988 / (800) 356-4222",
   "free_efile": "Direct File Oregon — the state's own free e-file for Form OR-40, confirmed continuing for 2026 even though IRS Direct File was discontinued (pair with free fillable federal forms or other software).",
   "sales_tax_pct": 0,
   "sources": [
    "https://www.oregon.gov/dor/programs/individuals/Pages/credits.aspx",
    "https://www.oregon.gov/dor/programs/individuals/pages/where-is-my-refund.aspx",
    "https://www.oregon.gov/dor/programs/individuals/pages/direct_file_or.aspx",
    "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf"
   ],
   "confidence_flags": [
    "filing_threshold_is_ty2025_2026_figures_not_yet_published"
   ],
   "filing_threshold_es": "Año fiscal 2025: los residentes de todo el año menores de 65 deben declarar si el ingreso bruto supera $7,935 (soltero(a)) o $15,865 (casados que declaran en conjunto); también si están obligados a presentar una declaración federal. Umbral para dependientes: $1,350.",
   "deadline_2027_es": "15 de abril de 2027",
   "special_regimes_es": "'Kicker' bienal — cuando la recaudación del estado supera el pronóstico en 2%+, el excedente se devuelve como crédito reembolsable en la siguiente declaración (se pagó un kicker en las declaraciones de 2025). No hay impuesto estatal sobre las ventas. Los impuestos locales sobre el ingreso del área metropolitana de Portland y del condado de Multnomah se aplican a quienes ganan más.",
   "state_ctc_es": "Oregon Kids Credit — hasta $1,050 por niño (año fiscal 2025, indexado) para hasta cinco niños de 0 a 5 años; totalmente reembolsable; se elimina gradualmente entre $26,550 y $31,550 de AGI modificado; los declarantes con ITIN y los dependientes con ITIN son explícitamente elegibles según el DOR.",
   "refund_efile_es": "DOR: el 95% de los reembolsos se emiten dentro de dos semanas (procesamiento automatizado).",
   "refund_paper_es": "El ~5% restante (procesamiento manual, incluidas las declaraciones en papel) puede tardar hasta 20 semanas.",
   "free_efile_es": "Direct File Oregon — el sistema gratuito propio del estado para presentar el Form OR-40, confirmado que continúa en 2026 aunque IRS Direct File fue descontinuado (combínelo con formularios federales rellenables gratuitos u otro software).",
   "itin_note_es": "El DOR de Oregon permite explícitamente que quienes no pueden reclamar el EITC federal únicamente por carecer de SSN válidos reclamen el Oregon EIC usando un ITIN.",
   "itin_note": "Oregon DOR explicitly allows filers who can't claim the federal EITC solely because they lack valid SSNs to claim the Oregon EIC using an ITIN."
  },
  "pennsylvania": {
   "name": "Pennsylvania",
   "tax_type": "flat",
   "rate_low_pct": 3.07,
   "rate_top_pct": 3.07,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": "No rate change; NEW Working Pennsylvanians Tax Credit (state EITC at 10% of federal) created in the budget signed November 12, 2025, beginning with the 2026 tax season.",
   "special_regimes": "Nearly all municipalities/school districts levy a local Earned Income Tax (commonly ~1%, higher in some places; Philadelphia wage tax ~3.7%) collected separately from the PA-40. Low-income filers may qualify for Tax Forgiveness (Schedule SP), which can refund 100% of PA tax withheld.",
   "state_form": "Form PA-40 (Pennsylvania Income Tax Return)",
   "filing_threshold": "Must file PA-40 if total PA gross taxable income exceeds $33 (yes, thirty-three dollars), even if no tax is due — applies to residents, nonresidents, part-year residents, and dependents.",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Working Pennsylvanians Tax Credit (WPTC)",
    "pct_of_federal": "10% (maximum state credit $805)",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "New for the 2026 tax season (2025-26 budget). Official DOR page: you must 'qualify for the federal EITC' and file federal Form 1040 plus PA-40; DOR auto-calculates the WPTC. Because the federal EITC requires valid SSNs, ITIN-only filers cannot claim it (DOR page does not address ITINs directly).",
    "itin_note_es": "Nuevo para la temporada de impuestos 2026 (presupuesto 2025-26). Página oficial del DOR: debe 'calificar para el EITC federal' y presentar el Form 1040 federal más el PA-40; el DOR calcula automáticamente el WPTC. Como el EITC federal requiere SSN válidos, quienes solo tienen ITIN no pueden reclamarlo (la página del DOR no aborda los ITIN directamente)."
   },
   "state_ctc": "No state CTC; PA's Child and Dependent Care Enhancement Credit (refundable, matched to the federal child/dependent care credit) covers care expenses, not a per-child credit — details not re-verified this session.",
   "refund_efile": "E-filed returns take ~4 weeks to process, then typically another 3-4 weeks for the refund to be direct-deposited or mailed.",
   "refund_paper": "Wait at least 8-10 weeks before checking the status of a paper-filed return's refund.",
   "refund_url": "https://www.pa.gov/services/revenue/track-status-of-pennsylvania-income-tax-refund",
   "agency": "Pennsylvania Department of Revenue",
   "agency_url": "https://www.pa.gov/agencies/revenue",
   "agency_phone": "(717) 787-8201 / 1-888-PATAXES (24-hour line)",
   "free_efile": "myPATH (mypath.pa.gov) — the state's free online PA-40 filing system (named on the official WPTC page).",
   "sales_tax_pct": 6.0,
   "sources": [
    "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax/working-pennsylvanians-tax-credit",
    "https://revenue-pa.custhelp.com/app/answers/detail/a_id/281/~/who-must-file-a-personal-income-tax-return",
    "https://www.pa.gov/services/revenue/track-status-of-pennsylvania-income-tax-refund",
    "https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/tax-forgiveness"
   ],
   "confidence_flags": [
    "wptc_first_effective_tax_year_ambiguous_official_page_says_2026_tax_season",
    "dependent_care_credit_details_unverified"
   ],
   "filing_threshold_es": "Debe presentar el PA-40 si el ingreso bruto gravable total de PA supera $33 (sí, treinta y tres dólares), incluso si no debe impuesto — aplica a residentes, no residentes, residentes de parte del año y dependientes.",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "Sin cambio de tasa; NUEVO Working Pennsylvanians Tax Credit (EITC estatal al 10% del federal) creado en el presupuesto firmado el 12 de noviembre de 2025, a partir de la temporada de impuestos 2026.",
   "special_regimes_es": "Casi todos los municipios/distritos escolares cobran un Earned Income Tax local (comúnmente ~1%, más alto en algunos lugares; el impuesto sobre salarios de Philadelphia ~3.7%) que se recauda por separado del PA-40. Los declarantes de bajos ingresos pueden calificar para Tax Forgiveness (Schedule SP), que puede reembolsar el 100% del impuesto de PA retenido.",
   "state_ctc_es": "No hay CTC estatal; el Child and Dependent Care Enhancement Credit de PA (reembolsable, vinculado al crédito federal por cuidado de niños/dependientes) cubre gastos de cuidado, no es un crédito por niño — detalles no verificados nuevamente en esta sesión.",
   "refund_efile_es": "Las declaraciones electrónicas tardan ~4 semanas en procesarse, y luego normalmente otras 3-4 semanas para que el reembolso se deposite directamente o se envíe por correo.",
   "refund_paper_es": "Espere al menos 8-10 semanas antes de consultar el estado del reembolso de una declaración presentada en papel.",
   "free_efile_es": "myPATH (mypath.pa.gov) — el sistema estatal gratuito de presentación en línea del PA-40 (nombrado en la página oficial del WPTC).",
   "itin_note_es": "Nuevo para la temporada de impuestos 2026 (presupuesto 2025-26). Página oficial del DOR: debe 'calificar para el EITC federal' y presentar el Form 1040 federal más el PA-40; el DOR calcula automáticamente el WPTC. Como el EITC federal requiere SSN válidos, quienes solo tienen ITIN no pueden reclamarlo (la página del DOR no aborda los ITIN directamente).",
   "itin_note": "New for the 2026 tax season (2025-26 budget). Official DOR page: you must 'qualify for the federal EITC' and file federal Form 1040 plus PA-40; DOR auto-calculates the WPTC. Because the federal EITC requires valid SSNs, ITIN-only filers cannot claim it (DOR page does not address ITINs directly)."
  },
  "puerto-rico": {
   "name": "Puerto Rico",
   "tax_type": "graduated",
   "rate_low_pct": 0,
   "rate_top_pct": 33.0,
   "num_brackets": 5,
   "rates_tax_year": 2025,
   "scheduled_change": null,
   "special_regimes": "Separate territorial system run by Hacienda, not the IRS: bona fide PR residents generally do NOT file a federal 1040 on PR-source income (IRC 933). Brackets (TY2025): 0% to $9,000; 7% to $25,000; 14% to $41,500; 25% to $61,500; 33% above $61,500. E-filing through SURI is mandatory. Sales tax (IVU) is 10.5% commonwealth + 1% municipal = 11.5% combined.",
   "state_form": "Formulario 482 — Planilla de Contribucion sobre Ingresos de Individuos",
   "filing_threshold": "Exact dollar threshold not verified from Hacienda's published instructions; residents with PR-source income must generally file Form 482, and filing is required to claim the Credito por Trabajo. E-filing via SURI mandatory (TY2025 returns were due April 15, 2026).",
   "deadline_2027": "April 15, 2027 (TY2025 planilla was due April 15, 2026; automatic extension available via Form SC 2644 in SURI — extends filing, not payment)",
   "itin_accepted": null,
   "eitc": {
    "exists": true,
    "name": "Credito por Trabajo (Puerto Rico EITC)",
    "pct_of_federal": null,
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "Not a percentage of the federal EITC — PR runs its own schedule (ARPA-expanded since 2021): TY2025 max $7,774 (44.83% rate, 3+ dependents) for earned income under $52,623; 15%/$1,794 with no dependents. Hacienda requires Social Security numbers for the taxpayer, spouse, and qualifying dependents — ITIN filers are not eligible. Claimed via Anexo CT Individuo on the planilla; paid as a refund (credit 'en su planilla o cheque').",
    "itin_note_es": "No es un porcentaje del EITC federal — PR aplica su propia escala (ampliada por ARPA desde 2021): máximo del año fiscal 2025 de $7,774 (tasa de 44.83%, 3+ dependientes) para ingresos del trabajo inferiores a $52,623; 15%/$1,794 sin dependientes. Hacienda exige números de Seguro Social para el contribuyente, el cónyuge y los dependientes calificados — los declarantes con ITIN no son elegibles. Se reclama mediante el Anexo CT Individuo en la planilla; se paga como reintegro (crédito 'en su planilla o cheque')."
   },
   "state_ctc": "PR residents with qualifying children claim the FEDERAL Child Tax Credit directly from the IRS (Form 1040-PR/1040-SS), expanded to 1+ child since ARPA. PR's own 'credito por menor dependiente' was $1,600 per child in TY2023 reporting; current TY2025 amount not verified — confirm with Hacienda.",
   "refund_efile": "No fixed published timeframe: SURI runs validations after filing and the refund (reintegro) is issued once processing completes; Hacienda began disbursing TY2025 refunds within days of the filing season opening.",
   "refund_paper": "Paper filing is not available for the individual planilla — electronic filing through SURI is mandatory.",
   "refund_url": "https://hacienda.pr.gov/individuos/contribucion-sobre-ingresos/reintegro",
   "agency": "Departamento de Hacienda de Puerto Rico",
   "agency_url": "https://hacienda.pr.gov",
   "agency_phone": "(787) 622-0123",
   "free_efile": "SURI (suri.hacienda.pr.gov) — Hacienda's own portal; preparing and e-filing the planilla through SURI is free and mandatory",
   "sales_tax_pct": 10.5,
   "sources": [
    "https://hacienda.pr.gov/credito-por-trabajo-earned-income-tax-credit-o-eitc",
    "https://hacienda.pr.gov/individuos/contribucion-sobre-ingresos/reintegro",
    "https://hacienda.pr.gov/contactenos",
    "https://taxsummaries.pwc.com/puerto-rico/individual/taxes-on-personal-income",
    "https://aldia.microjuris.com/2026/02/20/hacienda-ajusta-por-inflacion-el-credito-por-trabajo-para-el-ano-contributivo-2025/"
   ],
   "confidence_flags": [
    "rates_tax_year is 2025 — Hacienda has not published separate TY2026 bracket figures (brackets are statutory and were unchanged for years)",
    "filing_threshold exact dollars not verified from a primary source",
    "itin_accepted set to null — Hacienda's system is SSN-based; whether a planilla can be filed with an ITIN at all was not verifiable from official pages",
    "current amount of the credito por menor dependiente not verified for TY2025",
    "sales_tax_pct records the 10.5% commonwealth portion; combined IVU is 11.5% with the 1% municipal portion"
   ],
   "filing_threshold_es": "El umbral exacto en dólares no fue verificado en las instrucciones publicadas por Hacienda; los residentes con ingresos de fuente de PR generalmente deben presentar el Form 482, y declarar es necesario para reclamar el Crédito por Trabajo. La presentación electrónica vía SURI es obligatoria (las planillas del año fiscal 2025 vencían el 15 de abril de 2026).",
   "deadline_2027_es": "15 de abril de 2027 (la planilla del año fiscal 2025 vencía el 15 de abril de 2026; prórroga automática disponible mediante el Form SC 2644 en SURI — extiende la presentación, no el pago)",
   "special_regimes_es": "Sistema territorial separado administrado por Hacienda, no por el IRS: los residentes bona fide de PR generalmente NO presentan un 1040 federal sobre ingresos de fuente de PR (IRC 933). Tramos (año fiscal 2025): 0% hasta $9,000; 7% hasta $25,000; 14% hasta $41,500; 25% hasta $61,500; 33% por encima de $61,500. La presentación electrónica a través de SURI es obligatoria. El impuesto sobre las ventas (IVU) es 10.5% del Estado Libre Asociado + 1% municipal = 11.5% combinado.",
   "state_ctc_es": "Los residentes de PR con niños calificados reclaman el Child Tax Credit FEDERAL directamente al IRS (Form 1040-PR/1040-SS), ampliado a 1+ niño desde ARPA. El 'crédito por menor dependiente' propio de PR era de $1,600 por niño según reportes del año fiscal 2023; el monto vigente del año fiscal 2025 no fue verificado — confirme con Hacienda.",
   "refund_efile_es": "No hay un plazo fijo publicado: SURI ejecuta validaciones después de la presentación y el reintegro se emite una vez completado el procesamiento; Hacienda comenzó a desembolsar los reintegros del año fiscal 2025 a los pocos días de abrir la temporada de presentación.",
   "refund_paper_es": "La presentación en papel no está disponible para la planilla individual — la presentación electrónica a través de SURI es obligatoria.",
   "free_efile_es": "SURI (suri.hacienda.pr.gov) — el portal propio de Hacienda; preparar y presentar la planilla electrónicamente a través de SURI es gratuito y obligatorio",
   "itin_note_es": "No es un porcentaje del EITC federal — PR aplica su propia escala (ampliada por ARPA desde 2021): máximo del año fiscal 2025 de $7,774 (tasa de 44.83%, 3+ dependientes) para ingresos del trabajo inferiores a $52,623; 15%/$1,794 sin dependientes. Hacienda exige números de Seguro Social para el contribuyente, el cónyuge y los dependientes calificados — los declarantes con ITIN no son elegibles. Se reclama mediante el Anexo CT Individuo en la planilla; se paga como reintegro (crédito 'en su planilla o cheque').",
   "itin_note": "Not a percentage of the federal EITC — PR runs its own schedule (ARPA-expanded since 2021): TY2025 max $7,774 (44.83% rate, 3+ dependents) for earned income under $52,623; 15%/$1,794 with no dependents. Hacienda requires Social Security numbers for the taxpayer, spouse, and qualifying dependents — ITIN filers are not eligible. Claimed via Anexo CT Individuo on the planilla; paid as a refund (credit 'en su planilla o cheque')."
  },
  "rhode-island": {
   "name": "Rhode Island",
   "tax_type": "graduated",
   "rate_low_pct": 3.75,
   "rate_top_pct": 5.99,
   "num_brackets": 3,
   "rates_tax_year": 2026,
   "scheduled_change": "June 2026 budget bill (H 7127) adds a surtax on income over ~$1 million phasing in at 1% in TY2027 and rising to 3% by 2029 (top combined rate 8.99%) — passed both chambers, awaiting governor's signature as of June 2026. Separately, S0040 (pending, not enacted) would raise the EITC to 17% for TY2026.",
   "special_regimes": null,
   "state_form": "Form RI-1040",
   "filing_threshold": "Generally must file RI-1040 if required to file a federal return (RI starts from federal AGI); exact published dollar floor not verified — see 2025 RI-1040 instructions",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Rhode Island Earned Income Credit",
    "pct_of_federal": "16% (TY2025; raised from 15% by H.5200)",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "RI's credit is available to 'all Rhode Island taxpayers who qualify for the federal credit' — it piggybacks on the federal EITC, which requires valid SSNs, so ITIN-only filers cannot claim it. RI is not among the ~11 states + DC that extend EITC to ITIN filers.",
    "itin_note_es": "El crédito de RI está disponible para 'todos los contribuyentes de Rhode Island que califican para el crédito federal' — se basa en el EITC federal, que requiere SSN válidos, por lo que quienes solo tienen ITIN no pueden reclamarlo. RI no está entre los ~11 estados + DC que extienden el EITC a los declarantes con ITIN."
   },
   "state_ctc": null,
   "refund_paper": "Wait 4-6 weeks before checking status on paper-filed returns; paper filing extends the overall timeline",
   "refund_efile": "Wait 2-3 weeks before checking status on e-filed returns; refunds generally issued within 4-8 weeks of acceptance",
   "refund_url": "https://tax.ri.gov/online-services/wheres-my-refund",
   "agency": "Rhode Island Division of Taxation",
   "agency_url": "https://tax.ri.gov",
   "agency_phone": "(401) 574-8829",
   "free_efile": "No state-run e-file portal — free filing only through IRS Free File partner software (links at tax.ri.gov) or VITA",
   "sales_tax_pct": 7.0,
   "sources": [
    "https://tax.ri.gov/online-services/wheres-my-refund",
    "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/2025%201040R%20Instructions%20122025.pdf",
    "https://taxfoundation.org/location/rhode-island/",
    "https://news.bloombergtax.com/daily-tax-report-state/rhode-island-millionaires-surtax-passes-senate-goes-to-governor",
    "https://www.taxcreditsforworkersandfamilies.org/state/rhode-island/"
   ],
   "confidence_flags": [
    "millionaires surtax passed the legislature June 2026 but was awaiting governor's signature at research time — re-verify before publishing",
    "EITC 17% for TY2026 (S0040) was pending, not enacted — current verified rate is 16% for TY2025",
    "filing_threshold stated qualitatively; exact dollar floor not pulled from instructions PDF"
   ],
   "filing_threshold_es": "Generalmente debe presentar el RI-1040 si está obligado a presentar una declaración federal (RI parte del AGI federal); el piso exacto publicado en dólares no fue verificado — vea las instrucciones del RI-1040 de 2025",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "El proyecto de presupuesto de junio de 2026 (H 7127) añade un recargo sobre ingresos superiores a ~$1 millón que comienza en 1% en el año fiscal 2027 y sube a 3% para 2029 (tasa máxima combinada 8.99%) — aprobado por ambas cámaras, pendiente de la firma del gobernador a junio de 2026. Por separado, el S0040 (pendiente, no promulgado) elevaría el EITC al 17% para el año fiscal 2026.",
   "refund_efile_es": "Espere 2-3 semanas antes de consultar el estado de las declaraciones electrónicas; los reembolsos generalmente se emiten dentro de 4-8 semanas desde la aceptación",
   "refund_paper_es": "Espere 4-6 semanas antes de consultar el estado de las declaraciones en papel; presentar en papel alarga el plazo total",
   "free_efile_es": "No hay portal estatal de presentación electrónica — presentación gratuita solo mediante software de socios de IRS Free File (enlaces en tax.ri.gov) o VITA",
   "itin_note_es": "El crédito de RI está disponible para 'todos los contribuyentes de Rhode Island que califican para el crédito federal' — se basa en el EITC federal, que requiere SSN válidos, por lo que quienes solo tienen ITIN no pueden reclamarlo. RI no está entre los ~11 estados + DC que extienden el EITC a los declarantes con ITIN.",
   "itin_note": "RI's credit is available to 'all Rhode Island taxpayers who qualify for the federal credit' — it piggybacks on the federal EITC, which requires valid SSNs, so ITIN-only filers cannot claim it. RI is not among the ~11 states + DC that extend EITC to ITIN filers."
  },
  "south-carolina": {
   "name": "South Carolina",
   "tax_type": "graduated",
   "rate_low_pct": 1.99,
   "rate_top_pct": 5.21,
   "num_brackets": 2,
   "rates_tax_year": 2026,
   "scheduled_change": "H.4216 (Act 110, signed March 30, 2026) rewrote the income tax effective TY2026: 1.99% on income under $30,000, 5.21% above (computed as 5.21% minus $966). From TY2027, automatic trigger cuts (max $200M/yr revenue impact) phase the top rate down toward 1.99% and eventually toward elimination when revenue grows 5%+.",
   "special_regimes": "H.4216 decouples SC from federal standard/itemized deductions: federal AGI is now the starting point, with a new SC Income Adjusted Deduction (SCIAD) of $15,000 single / $22,500 HoH / $30,000 MFJ (income-phased). SCDOR waives penalties/interest if you file AND pay electronically by May 1.",
   "state_form": "Form SC1040",
   "filing_threshold": "Pre-2026 rule: generally must file if required to file a federal return with SC income (SC started from federal taxable income). H.4216 restructures the calculation for TY2026 — SCDOR has not yet published new TY2026 threshold dollars.",
   "deadline_2027": "April 15, 2027 (TY2026 returns due April 15, 2027 per SCDOR; e-file + e-pay by May 1 avoids penalties and interest)",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "South Carolina Earned Income Tax Credit",
    "pct_of_federal": "capped at $200 from TY2026 (was 125% of the federal EITC, nonrefundable, through TY2025)",
    "refundable": false,
    "itin_eligible": false,
    "itin_note": "SC's EITC requires eligibility for the federal EITC (SSN required), so ITIN filers cannot claim it. H.4216 limits the credit to $200 beginning TY2026; SCDOR's summary does not restate refundability, but the credit has always been nonrefundable.",
    "itin_note_es": "El EITC de SC requiere elegibilidad para el EITC federal (se requiere SSN), por lo que los declarantes con ITIN no pueden reclamarlo. La H.4216 limita el crédito a $200 a partir del año fiscal 2026; el resumen del SCDOR no reitera la reembolsabilidad, pero el crédito siempre ha sido no reembolsable."
   },
   "state_ctc": null,
   "refund_efile": "Most error-free returns processed in up to 8 weeks from February 2 or the filing date, whichever is later",
   "refund_paper": "Considerably longer than 8 weeks — mail delivery, sorting, and manual data entry are added before the same processing stages begin",
   "refund_url": "https://mydorway.dor.sc.gov/?link=refund",
   "agency": "South Carolina Department of Revenue",
   "agency_url": "https://dor.sc.gov",
   "agency_phone": "1-844-898-8542",
   "free_efile": "No state-run portal — free filing through SCDOR-listed Free File vendor offers (dor.sc.gov/iit) or VITA; MyDORWAY does not file original individual returns",
   "sales_tax_pct": 6.0,
   "sources": [
    "https://dor.sc.gov/news/information-about-h-4216",
    "https://dor.sc.gov/refund",
    "https://dor.sc.gov/iit",
    "https://governor.sc.gov/news/2026-04/governor-mcmaster-ceremonially-signs-income-tax-bill-law",
    "https://www.policyengine.org/us/south-carolina-2026-tax-changes"
   ],
   "confidence_flags": [
    "MAJOR LAW CHANGE: H.4216 took effect TY2026 — all pre-2026 SC tax content (0%-6.2%/6.4% brackets, 125% EITC) is now stale",
    "post-H.4216 EITC refundability inferred from prior law (nonrefundable); SCDOR has not restated it",
    "TY2026 filing threshold dollars not yet published by SCDOR",
    "free_efile description based on SCDOR's standing free-file program, not re-verified post-H.4216"
   ],
   "filing_threshold_es": "Regla previa a 2026: generalmente debe declarar si está obligado a presentar una declaración federal con ingresos de SC (SC partía del ingreso gravable federal). La H.4216 reestructura el cálculo para el año fiscal 2026 — el SCDOR aún no ha publicado los nuevos montos de umbral del año fiscal 2026.",
   "deadline_2027_es": "15 de abril de 2027 (las declaraciones del año fiscal 2026 vencen el 15 de abril de 2027 según el SCDOR; presentar y pagar electrónicamente antes del 1 de mayo evita multas e intereses)",
   "scheduled_change_es": "La H.4216 (Act 110, firmada el 30 de marzo de 2026) reescribió el impuesto sobre el ingreso con vigencia desde el año fiscal 2026: 1.99% sobre ingresos inferiores a $30,000, 5.21% por encima (calculado como 5.21% menos $966). Desde el año fiscal 2027, recortes automáticos por detonantes (impacto recaudatorio máximo de $200M/año) reducen gradualmente la tasa máxima hacia 1.99% y eventualmente hacia la eliminación cuando la recaudación crezca 5%+.",
   "special_regimes_es": "La H.4216 desacopla a SC de las deducciones federales estándar/detalladas: el AGI federal es ahora el punto de partida, con una nueva SC Income Adjusted Deduction (SCIAD) de $15,000 soltero(a) / $22,500 jefe de familia / $30,000 casados que declaran en conjunto (con eliminación gradual por ingresos). El SCDOR exime multas/intereses si presenta Y paga electrónicamente antes del 1 de mayo.",
   "refund_efile_es": "La mayoría de las declaraciones sin errores se procesan en hasta 8 semanas desde el 2 de febrero o la fecha de presentación, lo que ocurra después",
   "refund_paper_es": "Considerablemente más de 8 semanas — la entrega postal, la clasificación y la captura manual de datos se suman antes de que comiencen las mismas etapas de procesamiento",
   "free_efile_es": "No hay portal estatal — presentación gratuita mediante ofertas de proveedores de Free File listadas por el SCDOR (dor.sc.gov/iit) o VITA; MyDORWAY no presenta declaraciones individuales originales",
   "itin_note_es": "El EITC de SC requiere elegibilidad para el EITC federal (se requiere SSN), por lo que los declarantes con ITIN no pueden reclamarlo. La H.4216 limita el crédito a $200 a partir del año fiscal 2026; el resumen del SCDOR no reitera la reembolsabilidad, pero el crédito siempre ha sido no reembolsable.",
   "itin_note": "SC's EITC requires eligibility for the federal EITC (SSN required), so ITIN filers cannot claim it. H.4216 limits the credit to $200 beginning TY2026; SCDOR's summary does not restate refundability, but the credit has always been nonrefundable."
  },
  "south-dakota": {
   "name": "South Dakota",
   "tax_type": "none",
   "rate_low_pct": null,
   "rate_top_pct": null,
   "num_brackets": null,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": null,
   "state_form": null,
   "filing_threshold": null,
   "deadline_2027": null,
   "itin_accepted": null,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "No state income tax and no state EITC.",
    "itin_note_es": "No hay impuesto estatal sobre el ingreso ni EITC estatal."
   },
   "state_ctc": null,
   "refund_efile": null,
   "refund_paper": null,
   "refund_url": null,
   "agency": "South Dakota Department of Revenue",
   "agency_url": "https://dor.sd.gov",
   "agency_phone": "(605) 773-3311",
   "free_efile": "No state income tax return to file",
   "sales_tax_pct": 4.2,
   "sources": [
    "https://dor.sd.gov/contact/",
    "https://taxfoundation.org/data/all/state/sales-tax-rates/"
   ],
   "confidence_flags": [],
   "free_efile_es": "No hay declaración estatal de impuesto sobre el ingreso que presentar",
   "itin_note_es": "No hay impuesto estatal sobre el ingreso ni EITC estatal.",
   "itin_note": "No state income tax and no state EITC."
  },
  "tennessee": {
   "name": "Tennessee",
   "tax_type": "none",
   "rate_low_pct": null,
   "rate_top_pct": null,
   "num_brackets": null,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "The Hall income tax (6% on interest and dividends) was fully repealed effective January 1, 2021 — Tennessee has had no individual income tax of any kind since.",
   "state_form": null,
   "filing_threshold": null,
   "deadline_2027": null,
   "itin_accepted": null,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "No state income tax and no state EITC.",
    "itin_note_es": "No hay impuesto estatal sobre el ingreso ni EITC estatal."
   },
   "state_ctc": null,
   "refund_efile": null,
   "refund_paper": null,
   "refund_url": null,
   "agency": "Tennessee Department of Revenue",
   "agency_url": "https://www.tn.gov/revenue",
   "agency_phone": "(615) 253-0600 (in-state toll-free 800-342-1003)",
   "free_efile": "No state income tax return to file",
   "sales_tax_pct": 7.0,
   "sources": [
    "https://revenue.support.tn.gov/hc/en-us/articles/360057828631-HIT-3-Hall-Income-Tax-Repealed-Beginning-January-1-2021",
    "https://www.tn.gov/revenue/about-us/contact-us.html",
    "https://taxfoundation.org/data/all/state/sales-tax-rates/"
   ],
   "confidence_flags": [],
   "special_regimes_es": "El Hall income tax (6% sobre intereses y dividendos) fue derogado por completo con vigencia desde el 1 de enero de 2021 — Tennessee no tiene ningún impuesto sobre el ingreso individual desde entonces.",
   "free_efile_es": "No hay declaración estatal de impuesto sobre el ingreso que presentar",
   "itin_note_es": "No hay impuesto estatal sobre el ingreso ni EITC estatal.",
   "itin_note": "No state income tax and no state EITC."
  },
  "texas": {
   "name": "Texas",
   "tax_type": "none",
   "rate_low_pct": null,
   "rate_top_pct": null,
   "num_brackets": null,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": null,
   "state_form": null,
   "filing_threshold": null,
   "deadline_2027": null,
   "itin_accepted": null,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "No state income tax and no state EITC.",
    "itin_note_es": "No hay impuesto estatal sobre el ingreso ni EITC estatal."
   },
   "state_ctc": null,
   "refund_efile": null,
   "refund_paper": null,
   "refund_url": null,
   "agency": "Texas Comptroller of Public Accounts",
   "agency_url": "https://comptroller.texas.gov",
   "agency_phone": "800-531-5441 (agency switchboard)",
   "free_efile": "No state income tax return to file",
   "sales_tax_pct": 6.25,
   "sources": [
    "https://comptroller.texas.gov/about/contact/",
    "https://taxfoundation.org/data/all/state/sales-tax-rates/"
   ],
   "confidence_flags": [],
   "free_efile_es": "No hay declaración estatal de impuesto sobre el ingreso que presentar",
   "itin_note_es": "No hay impuesto estatal sobre el ingreso ni EITC estatal.",
   "itin_note": "No state income tax and no state EITC."
  },
  "utah": {
   "name": "Utah",
   "tax_type": "flat",
   "rate_low_pct": 4.45,
   "rate_top_pct": 4.45,
   "num_brackets": 1,
   "rates_tax_year": 2026,
   "scheduled_change": "SB 60 (2026 General Session) cut the flat rate from 4.5% to 4.45% — Utah's sixth consecutive annual cut (5% in 2018 → 4.45% in 2026). No further cut is legislated yet, but the annual-cut pattern is strong.",
   "special_regimes": "Rate was 4.5% for TY2025; most credits (including the taxpayer credit) phase out with income.",
   "state_form": "Form TC-40",
   "filing_threshold": "Generally must file a Utah TC-40 if required to file a federal return and you have Utah income (no separate state dollar floor published)",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Utah Earned Income Tax Credit",
    "pct_of_federal": "20%",
    "refundable": false,
    "itin_eligible": false,
    "itin_note": "Per incometax.utah.gov, you must 'qualify for and claim the federal credit in the same tax year' and have Utah W-2 wages — the federal EITC's SSN requirement therefore excludes ITIN filers. Nonrefundable.",
    "itin_note_es": "Según incometax.utah.gov, debe 'calificar para el crédito federal y reclamarlo en el mismo año fiscal' y tener salarios W-2 de Utah — el requisito de SSN del EITC federal excluye por tanto a los declarantes con ITIN. No reembolsable."
   },
   "state_ctc": "Utah Child Tax Credit: $1,000 per qualifying child who was no more than 5 years old at year-end (TY2025), nonrefundable, income phase-out applies; child must qualify for the federal CTC under IRC 24, which requires the child to have an SSN — so ITIN-only children are excluded.",
   "refund_efile": "Allow 120 days from the date filed or from March 1, whichever is later; refunds cannot be issued before March 1 unless both the return and employer withholding returns are in. E-file with direct deposit is 'much faster'.",
   "refund_paper": "Same published 120-day allowance applies; Utah does not publish a separate paper timeline but says paper is slower than e-file with direct deposit",
   "refund_url": "https://tap.tax.utah.gov/TaxExpress/?Link=Refund",
   "agency": "Utah State Tax Commission",
   "agency_url": "https://incometax.utah.gov",
   "agency_phone": "801-297-2200 (toll-free 800-662-4335)",
   "free_efile": "No state-run individual e-file portal (TAP handles refunds/payments, not original TC-40 filing) — commercial software, Free File offers, or VITA",
   "sales_tax_pct": 6.1,
   "sources": [
    "https://incometax.utah.gov/credits/earned-income-tax-credit",
    "https://incometax.utah.gov/refunds",
    "https://le.utah.gov/~2026/bills/static/SB0060.html",
    "https://atr.org/utah-enacts-6th-income-tax-cut-in-6-years-and-shaves-6-cents-off-gas-tax/"
   ],
   "confidence_flags": [
    "SB 60's 4.45% rate confirmed via legislature + secondary reporting; verify the Tax Commission's TY2026 withholding/instruction pages restate it before publishing",
    "filing_threshold stated qualitatively from standing Utah guidance, not re-verified this session",
    "free_efile claim (TAP no original returns) from standing knowledge — verify at incometax.utah.gov/filing"
   ],
   "filing_threshold_es": "Generalmente debe presentar el TC-40 de Utah si está obligado a presentar una declaración federal y tiene ingresos de Utah (no se publica un piso estatal de dólares separado)",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "La SB 60 (sesión general de 2026) redujo la tasa fija de 4.5% a 4.45% — el sexto recorte anual consecutivo de Utah (5% en 2018 → 4.45% en 2026). Aún no hay otro recorte legislado, pero el patrón de recortes anuales es fuerte.",
   "special_regimes_es": "La tasa fue de 4.5% para el año fiscal 2025; la mayoría de los créditos (incluido el taxpayer credit) se eliminan gradualmente con el ingreso.",
   "state_ctc_es": "Utah Child Tax Credit: $1,000 por niño calificado que tenía como máximo 5 años al cierre del año (año fiscal 2025), no reembolsable, con eliminación gradual por ingresos; el niño debe calificar para el CTC federal bajo el IRC 24, que exige que el niño tenga SSN — por lo que los niños que solo tienen ITIN quedan excluidos.",
   "refund_efile_es": "Considere 120 días desde la fecha de presentación o desde el 1 de marzo, lo que ocurra después; los reembolsos no pueden emitirse antes del 1 de marzo a menos que se hayan recibido tanto la declaración como las declaraciones de retención del empleador. La presentación electrónica con depósito directo es 'mucho más rápida'.",
   "refund_paper_es": "Aplica el mismo plazo publicado de 120 días; Utah no publica un plazo separado para papel, pero indica que el papel es más lento que la presentación electrónica con depósito directo",
   "free_efile_es": "No hay portal estatal de presentación electrónica individual (TAP maneja reembolsos/pagos, no la presentación original del TC-40) — software comercial, ofertas de Free File o VITA",
   "itin_note_es": "Según incometax.utah.gov, debe 'calificar para el crédito federal y reclamarlo en el mismo año fiscal' y tener salarios W-2 de Utah — el requisito de SSN del EITC federal excluye por tanto a los declarantes con ITIN. No reembolsable.",
   "itin_note": "Per incometax.utah.gov, you must 'qualify for and claim the federal credit in the same tax year' and have Utah W-2 wages — the federal EITC's SSN requirement therefore excludes ITIN filers. Nonrefundable."
  },
  "vermont": {
   "name": "Vermont",
   "tax_type": "graduated",
   "rate_low_pct": 3.35,
   "rate_top_pct": 8.75,
   "num_brackets": 4,
   "rates_tax_year": 2025,
   "scheduled_change": null,
   "special_regimes": "Vermont statute prohibits the Department of Taxes from asking about or recording citizenship/immigration status of anyone claiming the Vermont EITC or CTC; filers with NO SSN or ITIN at all can still claim both credits using a pro forma federal return.",
   "state_form": "Form IN-111",
   "filing_threshold": "Must file if required to file a federal return AND earned/received more than $100 of Vermont income (residents/part-year); nonresidents: more than $100 net or $1,000 gross Vermont income",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Vermont EITC",
    "pct_of_federal": "38% (100% of the federal amount for filers WITHOUT qualifying children)",
    "refundable": true,
    "itin_eligible": true,
    "itin_note": "Explicitly ITIN-eligible per tax.vermont.gov: the credit is available 'regardless of whether [the filer, spouse, or dependents] have a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN)' — you file the IN-111 using the ITIN in place of an SSN. Filers with no SSN and no ITIN can claim it via a pro forma federal return.",
    "itin_note_es": "Explícitamente elegible con ITIN según tax.vermont.gov: el crédito está disponible 'sin importar si [el declarante, el cónyuge o los dependientes] tienen un número de Seguro Social (SSN) o un Número de Identificación Personal del Contribuyente (ITIN)' — se presenta el IN-111 usando el ITIN en lugar del SSN. Quienes no tienen ni SSN ni ITIN pueden reclamarlo mediante una declaración federal pro forma."
   },
   "state_ctc": "Vermont Child Tax Credit: $1,000 per child age 5 or younger, refundable, income phase-out applies — and ITIN-eligible under the same no-SSN-required rules as the Vermont EITC (tax.vermont.gov/individuals/personal-income-tax/tax-credits/no-ssn-itin).",
   "refund_efile": "E-filed returns processed in about 6-8 weeks (status available ~72 hours after transmission); returns filed before January 31 are held until employer W-2 reports arrive",
   "refund_paper": "Paper returns take about 8-12 weeks; status information can take 4+ weeks to appear",
   "refund_url": "https://tax.vermont.gov/individuals/refund",
   "agency": "Vermont Department of Taxes",
   "agency_url": "https://tax.vermont.gov",
   "agency_phone": "(802) 828-2865 (toll-free 866-828-2865)",
   "free_efile": "No direct state e-file portal — Free File vendor offers for incomes up to $89,000 via the links at tax.vermont.gov/free-file (must use the state's links to avoid fees), plus VITA/AARP free prep sites",
   "sales_tax_pct": 6.0,
   "sources": [
    "https://tax.vermont.gov/individuals/personal-income-tax/tax-credits/no-ssn-itin",
    "https://tax.vermont.gov/individuals/who-should-file",
    "https://tax.vermont.gov/individuals/refund",
    "https://tax.vermont.gov/free-file",
    "https://tax.vermont.gov/directory"
   ],
   "confidence_flags": [
    "rates_tax_year is 2025 (Tax Foundation 2025 data: 3.35%-8.75%, 4 brackets); VT inflation-adjusts bracket dollars annually — TY2026 rate schedule not yet verified",
    "VT CTC $1,000/age-5-or-under from official VT pages surfaced in search; phase-out income level not captured this session"
   ],
   "filing_threshold_es": "Debe declarar si está obligado a presentar una declaración federal Y ganó/recibió más de $100 de ingreso de Vermont (residentes/parte del año); no residentes: más de $100 netos o $1,000 brutos de ingreso de Vermont",
   "deadline_2027_es": "15 de abril de 2027",
   "special_regimes_es": "La ley de Vermont prohíbe al Department of Taxes preguntar o registrar la ciudadanía o el estatus migratorio de quien reclame el EITC o el CTC de Vermont; quienes NO tienen ni SSN ni ITIN aún pueden reclamar ambos créditos usando una declaración federal pro forma.",
   "state_ctc_es": "Vermont Child Tax Credit: $1,000 por niño de 5 años o menos, reembolsable, con eliminación gradual por ingresos — y elegible con ITIN bajo las mismas reglas sin requisito de SSN que el EITC de Vermont (tax.vermont.gov/individuals/personal-income-tax/tax-credits/no-ssn-itin).",
   "refund_efile_es": "Las declaraciones electrónicas se procesan en unas 6-8 semanas (estado disponible ~72 horas después de la transmisión); las declaraciones presentadas antes del 31 de enero se retienen hasta que lleguen los reportes W-2 de los empleadores",
   "refund_paper_es": "Las declaraciones en papel tardan unas 8-12 semanas; la información de estado puede tardar 4+ semanas en aparecer",
   "free_efile_es": "No hay portal estatal directo de presentación electrónica — ofertas de proveedores de Free File para ingresos de hasta $89,000 mediante los enlaces en tax.vermont.gov/free-file (debe usar los enlaces del estado para evitar cargos), más sitios de preparación gratuita VITA/AARP",
   "itin_note_es": "Explícitamente elegible con ITIN según tax.vermont.gov: el crédito está disponible 'sin importar si [el declarante, el cónyuge o los dependientes] tienen un número de Seguro Social (SSN) o un Número de Identificación Personal del Contribuyente (ITIN)' — se presenta el IN-111 usando el ITIN en lugar del SSN. Quienes no tienen ni SSN ni ITIN pueden reclamarlo mediante una declaración federal pro forma.",
   "itin_note": "Explicitly ITIN-eligible per tax.vermont.gov: the credit is available 'regardless of whether [the filer, spouse, or dependents] have a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN)' — you file the IN-111 using the ITIN in place of an SSN. Filers with no SSN and no ITIN can claim it via a pro forma federal return."
  },
  "virginia": {
   "name": "Virginia",
   "tax_type": "graduated",
   "rate_low_pct": 2.0,
   "rate_top_pct": 5.75,
   "num_brackets": 4,
   "rates_tax_year": 2025,
   "scheduled_change": "The refundable 20% EITC option was funded 'through 2026' in the state budget — its status for TY2027+ depends on the next budget.",
   "special_regimes": "Virginia's individual filing deadline is May 1, not April 15 — a one-of-a-kind state quirk.",
   "state_form": "Form 760",
   "filing_threshold": "Virginia adjusted gross income of $11,950+ (single or MFS) or $23,900+ (MFJ) — per tax.virginia.gov who-must-file (thresholds unchanged for years; page does not state a tax year)",
   "deadline_2027": "May 1, 2027 — Virginia's standard due date; since May 1, 2027 falls on a Saturday, returns are due the next business day (Monday, May 3, 2027)",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Virginia Earned Income Tax Credit",
    "pct_of_federal": "20% refundable (through TY2026), or alternatively a 20% nonrefundable EITC or the Credit for Low Income Individuals — one of the three",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "All Virginia EITC variants are computed from 'the federal earned income tax credit claimed that year' — you must have actually claimed the federal EITC (SSN required), so ITIN filers are excluded. Virginia is not among the states extending EITC to ITIN filers.",
    "itin_note_es": "Todas las variantes del EITC de Virginia se calculan a partir 'del crédito tributario federal por ingreso del trabajo reclamado ese año' — debe haber reclamado efectivamente el EITC federal (se requiere SSN), por lo que los declarantes con ITIN quedan excluidos. Virginia no está entre los estados que extienden el EITC a los declarantes con ITIN."
   },
   "state_ctc": null,
   "refund_efile": "Up to 4 weeks for e-filed returns",
   "refund_paper": "Up to 10 weeks for paper returns (add ~3 more weeks if sent by certified mail)",
   "refund_url": "https://www.tax.virginia.gov/wheres-my-refund",
   "agency": "Virginia Department of Taxation (Virginia Tax)",
   "agency_url": "https://www.tax.virginia.gov",
   "agency_phone": "804-367-2486 (automated refund line, 24/7)",
   "free_efile": "No state-run portal (legacy iFile was retired) — Virginia Free File vendor offers listed at tax.virginia.gov, or VITA",
   "sales_tax_pct": 5.3,
   "sources": [
    "https://www.tax.virginia.gov/who-must-file",
    "https://www.tax.virginia.gov/wheres-my-refund",
    "https://www.tax.virginia.gov/low-income-individuals-credit",
    "https://www.tax.virginia.gov/news/virginias-new-refundable-earned-income-tax-credit-what-you-need-know",
    "https://taxfoundation.org/data/all/state/state-income-tax-rates/"
   ],
   "confidence_flags": [
    "rates_tax_year 2025 (Tax Foundation): VA rates are statutory and have been 2%-5.75% for decades — no 2026 change found",
    "refundable-20%-through-2026 framing comes from advocacy reporting (Commonwealth Institute); tax.virginia.gov confirms the refundable 20% option exists now — re-verify for TY2027",
    "sales_tax_pct 5.3% per Tax Foundation includes the statewide 1% local levy on top of the 4.3% state rate"
   ],
   "filing_threshold_es": "Ingreso bruto ajustado de Virginia de $11,950+ (soltero(a) o casados que declaran por separado) o $23,900+ (casados que declaran en conjunto) — según la página who-must-file de tax.virginia.gov (umbrales sin cambios por años; la página no indica un año fiscal)",
   "deadline_2027_es": "1 de mayo de 2027 — la fecha de vencimiento estándar de Virginia; como el 1 de mayo de 2027 cae en sábado, las declaraciones vencen el siguiente día hábil (lunes 3 de mayo de 2027)",
   "scheduled_change_es": "La opción reembolsable del EITC al 20% fue financiada 'hasta 2026' en el presupuesto estatal — su estatus para el año fiscal 2027 en adelante depende del próximo presupuesto.",
   "special_regimes_es": "La fecha límite de presentación individual de Virginia es el 1 de mayo, no el 15 de abril — una particularidad única entre los estados.",
   "refund_efile_es": "Hasta 4 semanas para declaraciones electrónicas",
   "refund_paper_es": "Hasta 10 semanas para declaraciones en papel (sume ~3 semanas más si se envió por correo certificado)",
   "free_efile_es": "No hay portal estatal (el antiguo iFile fue retirado) — ofertas de proveedores de Virginia Free File listadas en tax.virginia.gov, o VITA",
   "itin_note_es": "Todas las variantes del EITC de Virginia se calculan a partir 'del crédito tributario federal por ingreso del trabajo reclamado ese año' — debe haber reclamado efectivamente el EITC federal (se requiere SSN), por lo que los declarantes con ITIN quedan excluidos. Virginia no está entre los estados que extienden el EITC a los declarantes con ITIN.",
   "itin_note": "All Virginia EITC variants are computed from 'the federal earned income tax credit claimed that year' — you must have actually claimed the federal EITC (SSN required), so ITIN filers are excluded. Virginia is not among the states extending EITC to ITIN filers."
  },
  "washington": {
   "name": "Washington",
   "tax_type": "none",
   "rate_low_pct": null,
   "rate_top_pct": null,
   "num_brackets": null,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": "No tax on wages, BUT: (1) 7% capital gains excise tax on long-term gains above the standard deduction — $278,000 for 2025 ($270,000 for 2024), with returns due on the federal income tax deadline; 2025 legislation added a higher tiered rate on very large gains (DOR flags 'new tiered rates' — widely reported as +2.9% on gains over $1M). (2) The Working Families Tax Credit (recorded under eitc) is a cash credit paid via application to DOR, not a tax return.",
   "state_form": null,
   "filing_threshold": null,
   "deadline_2027": null,
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Working Families Tax Credit (WFTC)",
    "pct_of_federal": null,
    "refundable": true,
    "itin_eligible": true,
    "itin_note": "Explicitly ITIN-eligible: workingfamiliescredit.wa.gov requires 'a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)' and advertises that you can apply with an ITIN. 2025 tax year maximums: $335 (no children), $660 (1), $995 (2), $1,330 (3+); minimum credit $50. Requires 183+ days WA residency, a filed federal return, and meeting federal EITC criteria (ITIN holders qualify under the state's own ITIN allowance). Paid directly by WA DOR — apply at workingfamiliescredit.wa.gov.",
    "itin_note_es": "Explícitamente elegible con ITIN: workingfamiliescredit.wa.gov requiere 'un número de Seguro Social (SSN) o un Número de Identificación Personal del Contribuyente (ITIN) válido' y anuncia que puede solicitarlo con un ITIN. Máximos del año fiscal 2025: $335 (sin hijos), $660 (1), $995 (2), $1,330 (3+); crédito mínimo $50. Requiere 183+ días de residencia en WA, una declaración federal presentada y cumplir los criterios del EITC federal (los titulares de ITIN califican bajo la regla estatal propia de ITIN). Lo paga directamente el DOR de WA — solicítelo en workingfamiliescredit.wa.gov."
   },
   "state_ctc": null,
   "refund_efile": null,
   "refund_paper": null,
   "refund_url": "https://workingfamiliescredit.wa.gov",
   "agency": "Washington State Department of Revenue",
   "agency_url": "https://dor.wa.gov",
   "agency_phone": "360-705-6705 (WFTC help line: 360-763-7300, Spanish option available)",
   "free_efile": "No state income tax return; the WFTC application is free online at workingfamiliescredit.wa.gov, and capital gains returns are filed free through My DOR",
   "sales_tax_pct": 6.5,
   "sources": [
    "https://workingfamiliescredit.wa.gov/eligibility",
    "https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax",
    "https://workingfamiliescredit.wa.gov/contact-us",
    "https://dor.wa.gov/contact"
   ],
   "confidence_flags": [
    "capital gains tiered-rate detail (+2.9% over $1M) seen only as a DOR special-notice reference, exact figures from secondary reporting — verify the DOR special notice before publishing",
    "WFTC amounts are for 2025 tax year applications (open through 2026); 2026-tax-year amounts not yet published"
   ],
   "special_regimes_es": "No hay impuesto sobre salarios, PERO: (1) impuesto especial del 7% sobre ganancias de capital a largo plazo por encima de la deducción estándar — $278,000 para 2025 ($270,000 para 2024), con declaraciones que vencen en la fecha límite federal del impuesto sobre el ingreso; legislación de 2025 añadió una tasa escalonada más alta sobre ganancias muy grandes (el DOR señala 'nuevas tasas escalonadas' — ampliamente reportadas como +2.9% sobre ganancias superiores a $1M). (2) El Working Families Tax Credit (registrado bajo eitc) es un crédito en efectivo que se paga mediante solicitud al DOR, no mediante una declaración de impuestos.",
   "free_efile_es": "No hay declaración estatal de impuesto sobre el ingreso; la solicitud del WFTC es gratuita en línea en workingfamiliescredit.wa.gov, y las declaraciones de ganancias de capital se presentan gratis a través de My DOR",
   "itin_note_es": "Explícitamente elegible con ITIN: workingfamiliescredit.wa.gov requiere 'un número de Seguro Social (SSN) o un Número de Identificación Personal del Contribuyente (ITIN) válido' y anuncia que puede solicitarlo con un ITIN. Máximos del año fiscal 2025: $335 (sin hijos), $660 (1), $995 (2), $1,330 (3+); crédito mínimo $50. Requiere 183+ días de residencia en WA, una declaración federal presentada y cumplir los criterios del EITC federal (los titulares de ITIN califican bajo la regla estatal propia de ITIN). Lo paga directamente el DOR de WA — solicítelo en workingfamiliescredit.wa.gov.",
   "itin_note": "Explicitly ITIN-eligible: workingfamiliescredit.wa.gov requires 'a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)' and advertises that you can apply with an ITIN. 2025 tax year maximums: $335 (no children), $660 (1), $995 (2), $1,330 (3+); minimum credit $50. Requires 183+ days WA residency, a filed federal return, and meeting federal EITC criteria (ITIN holders qualify under the state's own ITIN allowance). Paid directly by WA DOR — apply at workingfamiliescredit.wa.gov."
  },
  "west-virginia": {
   "name": "West Virginia",
   "tax_type": "graduated",
   "rate_low_pct": 2.11,
   "rate_top_pct": 4.58,
   "num_brackets": 5,
   "rates_tax_year": 2026,
   "scheduled_change": "2026 law (W. Va. Code 11-21-4j, signed spring 2026, effective retroactive to Jan 1, 2026) cut all rates ~5%: top rate 4.82% -> 4.58%. The 11-21-4h trigger mechanism is assessed each August and could cut rates again effective January 1, 2027.",
   "special_regimes": "Brackets (single/MFJ/HoH, TY2026): 2.11% to $10,000; 2.81% to $25,000; 3.16% to $40,000; 4.22% to $60,000; 4.58% above $60,000.",
   "state_form": "Form IT-140",
   "filing_threshold": "Generally must file IT-140 if your WV income exceeds your personal exemption allowance ($2,000 per exemption) or if you're due a refund of withheld tax; exact published threshold language not re-verified this session",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "West Virginia has no state EITC — it is not among the ~31 states with one.",
    "itin_note_es": "West Virginia no tiene EITC estatal — no está entre los ~31 estados que tienen uno."
   },
   "state_ctc": null,
   "refund_efile": "Typically 7-8 weeks after the e-file acknowledgement; first-time filers add ~3 weeks; enhanced anti-fraud security means refunds are deliberately not fast-tracked",
   "refund_paper": "Typically 10-11 weeks after the return is received; first-time filers add ~3 weeks",
   "refund_url": "https://mytaxes.wvtax.gov/?link=refund",
   "agency": "West Virginia Tax Division",
   "agency_url": "https://tax.wv.gov",
   "agency_phone": "1-800-982-8297 (local 304-558-3333)",
   "free_efile": "MyTaxes portal (mytaxes.wvtax.gov) supports free electronic filing of the IT-140 directly with the state",
   "sales_tax_pct": 6.0,
   "sources": [
    "https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx",
    "https://taxnews.ey.com/news/2026-0864-west-virginia-law-lowers-personal-income-tax-rate-retroactive-to-january-1-2026-updated-withholding-formula-is-now-available",
    "https://tax.wv.gov/Individuals/ElectronicFiling/Pages/IndividualsElectronicFiling.aspx",
    "https://mytaxes.wvtax.gov/"
   ],
   "confidence_flags": [
    "filing_threshold personal-exemption framing from standing WV guidance, not re-verified from the 2026 IT-140 instructions",
    "August 2026 trigger assessment could change TY2027 rates — re-check before tax season"
   ],
   "filing_threshold_es": "Generalmente debe presentar el IT-140 si su ingreso de WV supera su exención personal permitida ($2,000 por exención) o si le corresponde un reembolso del impuesto retenido; el texto exacto del umbral publicado no fue verificado nuevamente en esta sesión",
   "deadline_2027_es": "15 de abril de 2027",
   "scheduled_change_es": "Una ley de 2026 (W. Va. Code 11-21-4j, firmada en la primavera de 2026, con efecto retroactivo al 1 de enero de 2026) recortó todas las tasas ~5%: tasa máxima 4.82% -> 4.58%. El mecanismo de detonantes del 11-21-4h se evalúa cada agosto y podría recortar las tasas de nuevo con vigencia desde el 1 de enero de 2027.",
   "special_regimes_es": "Tramos (soltero(a)/casados en conjunto/jefe de familia, año fiscal 2026): 2.11% hasta $10,000; 2.81% hasta $25,000; 3.16% hasta $40,000; 4.22% hasta $60,000; 4.58% por encima de $60,000.",
   "refund_efile_es": "Normalmente 7-8 semanas después del acuse de recibo de la presentación electrónica; quienes declaran por primera vez suman ~3 semanas; la seguridad antifraude reforzada implica que los reembolsos deliberadamente no se aceleran",
   "refund_paper_es": "Normalmente 10-11 semanas después de recibida la declaración; quienes declaran por primera vez suman ~3 semanas",
   "free_efile_es": "El portal MyTaxes (mytaxes.wvtax.gov) permite la presentación electrónica gratuita del IT-140 directamente con el estado",
   "itin_note_es": "West Virginia no tiene EITC estatal — no está entre los ~31 estados que tienen uno.",
   "itin_note": "West Virginia has no state EITC — it is not among the ~31 states with one."
  },
  "wisconsin": {
   "name": "Wisconsin",
   "tax_type": "graduated",
   "rate_low_pct": 3.5,
   "rate_top_pct": 7.65,
   "num_brackets": 4,
   "rates_tax_year": 2025,
   "scheduled_change": null,
   "special_regimes": null,
   "state_form": "Form 1",
   "filing_threshold": "TY2025: gross income $13,930+ (single under 65) or $25,890+ (MFJ both under 65); nonresidents/part-year residents with $2,000+ of Wisconsin-source income",
   "deadline_2027": "April 15, 2027",
   "itin_accepted": true,
   "eitc": {
    "exists": true,
    "name": "Wisconsin Earned Income Credit",
    "pct_of_federal": "4% (1 child), 11% (2 children), 34% (3+ children); no credit for filers without qualifying children",
    "refundable": true,
    "itin_eligible": false,
    "itin_note": "Computed as a percentage of the federal EITC actually claimed, so the federal SSN requirement carries over — ITIN filers cannot claim it. Wisconsin is not among the states extending EITC to ITIN filers.",
    "itin_note_es": "Se calcula como un porcentaje del EITC federal efectivamente reclamado, por lo que el requisito federal de SSN se traslada — los declarantes con ITIN no pueden reclamarlo. Wisconsin no está entre los estados que extienden el EITC a los declarantes con ITIN."
   },
   "state_ctc": null,
   "refund_efile": "Most e-filed refunds issued in less than 3 weeks; fraud and error safeguards can delay some refunds up to 12 weeks",
   "refund_paper": "Paper returns take roughly 6-8+ weeks; allow up to 12 weeks from the date filed",
   "refund_url": "https://www.revenue.wi.gov/Pages/Apps/TaxReturnStatus.aspx",
   "agency": "Wisconsin Department of Revenue",
   "agency_url": "https://www.revenue.wi.gov",
   "agency_phone": null,
   "free_efile": "WisTax — the state's own free, secure e-file system (available for 2025 returns from February 2026) for eligible full-year residents with WI ID and prior filing history; others use vendor software or paper",
   "sales_tax_pct": 5.0,
   "sources": [
    "https://www.revenue.wi.gov/Pages/FAQS/ise-eic.aspx",
    "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf",
    "https://www.revenue.wi.gov/Pages/WisTax/home.aspx",
    "https://www.revenue.wi.gov/Pages/Apps/CheckYourRefund.aspx"
   ],
   "confidence_flags": [
    "rates_tax_year 2025 (Tax Foundation 2025 data: 3.5%-7.65%, 4 brackets); WI inflation-adjusts bracket dollars annually — TY2026 schedule not yet verified",
    "agency_phone left null — not verified from an official page this session",
    "EIC max-credit dollar figures circulating online are dated; only the percentages are recorded here"
   ],
   "filing_threshold_es": "Año fiscal 2025: ingreso bruto de $13,930+ (soltero(a) menor de 65) o $25,890+ (casados que declaran en conjunto, ambos menores de 65); no residentes/residentes de parte del año con $2,000+ de ingresos de fuente de Wisconsin",
   "deadline_2027_es": "15 de abril de 2027",
   "refund_efile_es": "La mayoría de los reembolsos electrónicos se emiten en menos de 3 semanas; las salvaguardas contra fraude y errores pueden demorar algunos reembolsos hasta 12 semanas",
   "refund_paper_es": "Las declaraciones en papel tardan aproximadamente 6-8+ semanas; considere hasta 12 semanas desde la fecha de presentación",
   "free_efile_es": "WisTax — el sistema estatal propio de presentación electrónica, gratuito y seguro (disponible para declaraciones de 2025 desde febrero de 2026) para residentes de todo el año elegibles con identificación de WI e historial previo de presentación; los demás usan software de proveedores o papel",
   "itin_note_es": "Se calcula como un porcentaje del EITC federal efectivamente reclamado, por lo que el requisito federal de SSN se traslada — los declarantes con ITIN no pueden reclamarlo. Wisconsin no está entre los estados que extienden el EITC a los declarantes con ITIN.",
   "itin_note": "Computed as a percentage of the federal EITC actually claimed, so the federal SSN requirement carries over — ITIN filers cannot claim it. Wisconsin is not among the states extending EITC to ITIN filers."
  },
  "wyoming": {
   "name": "Wyoming",
   "tax_type": "none",
   "rate_low_pct": null,
   "rate_top_pct": null,
   "num_brackets": null,
   "rates_tax_year": 2026,
   "scheduled_change": null,
   "special_regimes": null,
   "state_form": null,
   "filing_threshold": null,
   "deadline_2027": null,
   "itin_accepted": null,
   "eitc": {
    "exists": false,
    "name": null,
    "pct_of_federal": null,
    "refundable": null,
    "itin_eligible": null,
    "itin_note": "No state income tax and no state EITC.",
    "itin_note_es": "No hay impuesto estatal sobre el ingreso ni EITC estatal."
   },
   "state_ctc": null,
   "refund_efile": null,
   "refund_paper": null,
   "refund_url": null,
   "agency": "Wyoming Department of Revenue",
   "agency_url": "https://revenue.wyo.gov",
   "agency_phone": "(307) 777-5200",
   "free_efile": "No state income tax return to file",
   "sales_tax_pct": 4.0,
   "sources": [
    "https://revenue.wyo.gov/",
    "https://taxfoundation.org/data/all/state/sales-tax-rates/"
   ],
   "confidence_flags": [],
   "free_efile_es": "No hay declaración estatal de impuesto sobre el ingreso que presentar",
   "itin_note_es": "No hay impuesto estatal sobre el ingreso ni EITC estatal.",
   "itin_note": "No state income tax and no state EITC."
  }
 }
}