fincalplus

Data sources & update schedule

No constant on this site is hard-coded inside a calculator. Every figure lives in a versioned table with its own source and last-verified date, listed below.

TableLast verifiedRefresh dueStatus
aca 31 Aug 2026 28 Feb 2027 Current
estate-state 31 Aug 2026 31 Jan 2027 Current
federal-2026 31 Aug 2026 15 Nov 2026 Current
irmaa-2026 31 Aug 2026 30 Nov 2026 Current
living-costs 31 Aug 2026 30 Nov 2026 Current
llc-state 31 Aug 2026 30 Jun 2027 Current
obbba-2026 31 Aug 2026 31 Jan 2027 Current
points-programs 30 Jun 2026 30 Sep 2026 Current
rates 31 Aug 2026 15 Oct 2026 Current
retirement-2026 31 Aug 2026 15 Nov 2026 Current
salt-cap 31 Aug 2026 15 Nov 2026 Current
severance-state 31 Aug 2026 31 Jan 2027 Current

aca

2025 federal poverty guidelines govern 2026 coverage. The 400% FPL subsidy cliff returned on 2026-01-01 when the enhanced credits expired.

  • HHS ASPE 2025 Poverty Guidelines
  • IRS Rev. Proc. 2025-25
Alaska and Hawaii per-person add-ons are approximations; pull exact figures from the ASPE detailed guidelines before production. Married filing separately is barred from the PTC except under the abuse/abandonment safe harbour.

estate-state

Federal exemption is $15,000,000 per person at a 40% top rate (OBBBA, permanent and indexed). Twelve states and DC levy an estate tax; five states levy an inheritance tax on the beneficiary.

  • IRS Rev. Proc. 2025-32
  • State departments of revenue
  • Tax Foundation state estate tax survey
State thresholds and rates change by legislative session. New York's exemption is cited as $7.35M by several 2026 sources but appears as roughly $6.94–7.16M in others reflecting different indexing dates — verify with NY DTF before relying on it. Spouses are always exempt under the marital deduction.

federal-2026

Ordinary brackets, standard deduction, LTCG, AMT, QBI and payroll constants for tax year 2026. MFS brackets are exactly half of MFJ.

  • IRS Rev. Proc. 2025-32
  • SSA Contribution & Benefit Base

irmaa-2026

Two-year lookback: 2026 premiums are set by 2024 MAGI (AGI + tax-exempt interest). Cliff system — one dollar over a tier triggers the whole surcharge, per person.

  • CMS Federal Register notice published 2025-11-19

living-costs

Average full health-insurance premium when you are paying the whole cost yourself. COBRA adds a 2% administrative fee. Marketplace coverage is often cheaper.

  • KFF 2025 Employer Health Benefits Survey, released 2025-10-22
National averages only. Actual premiums vary widely by plan, age and geography — use the figure from your own COBRA election notice or marketplace quote where you have one.

llc-state

filing = one-time formation fee. annual = recurring cost. frequency = yearly or biennial. publication = statutory newspaper publication requirement.

  • State Secretary of State fee schedules
  • LLC University — LLC Annual Fees by State (2026-06-10)
Fees are cross-checked against Secretary of State schedules but several aggregators differ by $5–$30 on online-versus-paper surcharges (GA, IN, IA, LA, NJ, SD, UT, VT). Confirm on your state's own fee schedule before filing.

obbba-2026

Four above-the-line style deductions claimable whether the filer itemizes or takes the standard deduction. Effective tax years 2025–2028. Each has its own MAGI threshold, so they are computed independently and then stacked.

  • P.L. 119-21 (OBBBA)
  • IRS Schedule 1-A guidance
All four provisions sunset after tax year 2028. MFS filers are ineligible for the tips deduction and must file jointly.

points-programs

Cents-per-point benchmarks, not market prices. TPG revises these monthly, so treat every figure as editable configuration rather than a constant.

  • The Points Guy monthly valuations, June 2026
Bilt's figure spans roughly 1.7–2.0 cents across sources; the midpoint is used here and should be re-pulled from TPG. Cash-back and portal redemptions are almost always worth less than a well-chosen transfer-partner redemption.

rates

Market and statutory rates. The IRS underpayment rate is the federal short-term rate plus 3 points, compounded daily and reset quarterly.

  • Federal Reserve H.15
  • IRS IR-2025-112
  • IRS Rev. Rul. 2026-5
  • IRS Rev. Rul. 2026-9

retirement-2026

Elective deferral, catch-up, IRA and HSA limits for 2026, plus the SECURE 2.0 §603 mandatory-Roth wage threshold.

  • IRS Notice 2025-67
  • IRS Rev. Proc. 2025-19
  • IRS Notice 2026-05

salt-cap

Cap reverts to $10,000 in 2030. MFS uses half of every figure.

  • IRC §164(b)(6) as amended by P.L. 119-21 (OBBBA)
  • IRS Rev. Proc. 2025-32
2027–2029 figures apply the statutory 1% escalator and are not yet IRS-confirmed.

severance-state

State supplemental withholding rates applied to severance and other supplemental wages. Only jurisdictions with a published flat supplemental rate are listed; everywhere else, enter your own rate.

  • IRS Publication 15 (Circular E)
  • State departments of revenue
State supplemental rates change frequently and by legislative session. Verify with your state department of revenue before relying on these figures.

Annual maintenance schedule

  • January–February — HHS federal poverty guidelines (drives ACA calculators for the following coverage year).
  • May — IRS Revenue Procedure setting the following year's HSA limits.
  • October–November — IRS Revenue Procedure for brackets, standard deduction, AMT, QBI and estate; IRS Notice for retirement plan limits; SSA wage base.
  • Mid-November — CMS Medicare Part B premium, deductible and IRMAA tiers.
  • Quarterly — IRS underpayment interest rate, published by Revenue Ruling.
  • Continuously — WSJ prime rate (Federal Reserve H.15), state fee schedules, and points valuations.