Planomy Tax Year Dataset

{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://planomy-tax-data.apievangelist.com/json-schema/planomy-tax-data-tax-year-dataset.json",
  "title": "Planomy Tax Year Dataset",
  "description": "The complete dataset for one tax year.",
  "x-provenance": {
    "generated": "2026-08-09",
    "method": "derived",
    "source": "openapi/planomy-tax-data-openapi.yml",
    "note": "Derived from the API Evangelist OpenAPI, which was itself written from live 200 responses at https://planomy.net/tax-data/. Planomy publishes a prose schema at https://planomy.net/data/#schema but no machine-readable schema."
  },
  "type": "object",
  "required": [
    "year",
    "version",
    "federal",
    "fica",
    "socialSecurity",
    "medicare",
    "contributionLimits",
    "phaseOuts",
    "rmd"
  ],
  "properties": {
    "year": {
      "type": "integer"
    },
    "version": {
      "type": "string",
      "description": "Contract version. A breaking change ships under a new value."
    },
    "publishedAt": {
      "type": "string",
      "format": "date-time"
    },
    "lastUpdated": {
      "type": "string",
      "format": "date"
    },
    "schema": {
      "type": "string",
      "format": "uri"
    },
    "license": {
      "type": "string"
    },
    "sources": {
      "type": "object",
      "description": "Map of source key to citation; every `source` field elsewhere resolves here.",
      "additionalProperties": {
        "$ref": "#/$defs/SourceReference"
      }
    },
    "federal": {
      "type": "object",
      "properties": {
        "source": {
          "type": "string"
        },
        "brackets": {
          "$ref": "#/$defs/BracketSet"
        },
        "standardDeduction": {
          "type": "object",
          "properties": {
            "single": {
              "type": "number"
            },
            "marriedJoint": {
              "type": "number"
            },
            "marriedSeparate": {
              "type": "number"
            },
            "headOfHousehold": {
              "type": "number"
            }
          }
        }
      }
    },
    "fica": {
      "type": "object",
      "properties": {
        "source": {
          "type": "string"
        },
        "socialSecurityRate": {
          "type": "number"
        },
        "socialSecurityWageBase": {
          "type": "number"
        },
        "medicareRate": {
          "type": "number"
        },
        "additionalMedicareRate": {
          "type": "number"
        },
        "additionalMedicareThreshold": {
          "type": "object",
          "properties": {
            "single": {
              "type": "number"
            },
            "marriedJoint": {
              "type": "number"
            }
          }
        }
      }
    },
    "socialSecurity": {
      "type": "object",
      "properties": {
        "source": {
          "type": "string"
        },
        "colaRate": {
          "type": "number"
        },
        "wageBase": {
          "type": "number"
        },
        "quarterOfCoverage": {
          "type": "number"
        },
        "earningsTest": {
          "type": "object",
          "properties": {
            "underFullRetirementAge": {
              "$ref": "#/$defs/EarningsTestLimit"
            },
            "yearReachingFullRetirementAge": {
              "$ref": "#/$defs/EarningsTestLimit"
            }
          }
        }
      }
    },
    "medicare": {
      "type": "object",
      "properties": {
        "source": {
          "type": "string"
        },
        "notes": {
          "type": "string"
        },
        "partBMonthlyPremium": {
          "type": "number"
        },
        "partBAnnualDeductible": {
          "type": "number"
        },
        "partAInpatientDeductible": {
          "type": "number"
        },
        "partDMonthlyPremium": {
          "type": "number"
        },
        "irmaaTiers": {
          "type": "object",
          "properties": {
            "single": {
              "type": "array",
              "items": {
                "$ref": "#/$defs/IrmaaTier"
              }
            },
            "marriedJoint": {
              "type": "array",
              "items": {
                "$ref": "#/$defs/IrmaaTier"
              }
            }
          }
        }
      }
    },
    "contributionLimits": {
      "type": "object",
      "properties": {
        "employerPlans": {
          "type": "object",
          "description": "401(k), 403(b), governmental 457(b) and the federal Thrift Savings Plan.",
          "properties": {
            "source": {
              "type": "string"
            },
            "note": {
              "type": "string"
            },
            "electiveDeferral": {
              "type": "number"
            },
            "catchUpAge50": {
              "type": "number"
            },
            "catchUpAge60To63": {
              "type": "number"
            },
            "totalAnnualAdditions": {
              "type": "number"
            },
            "annualCompensationLimit": {
              "type": "number"
            },
            "highlyCompensatedThreshold": {
              "type": "number"
            },
            "definedBenefitLimit": {
              "type": "number"
            }
          }
        },
        "ira": {
          "type": "object",
          "properties": {
            "source": {
              "type": "string"
            },
            "contribution": {
              "type": "number"
            },
            "catchUpAge50": {
              "type": "number"
            }
          }
        },
        "simple": {
          "type": "object",
          "properties": {
            "source": {
              "type": "string"
            },
            "deferral": {
              "type": "number"
            },
            "deferralHigherLimitPlans": {
              "type": "number"
            },
            "catchUpAge50": {
              "type": "number"
            },
            "catchUpAge60To63": {
              "type": "number"
            }
          }
        },
        "hsa": {
          "type": "object",
          "properties": {
            "source": {
              "type": "string"
            },
            "selfOnly": {
              "type": "number"
            },
            "family": {
              "type": "number"
            },
            "catchUpAge55": {
              "type": "number"
            },
            "catchUpSource": {
              "type": "string"
            },
            "catchUpNote": {
              "type": "string"
            }
          }
        },
        "hdhp": {
          "type": "object",
          "properties": {
            "source": {
              "type": "string"
            },
            "minimumDeductibleSelfOnly": {
              "type": "number"
            },
            "minimumDeductibleFamily": {
              "type": "number"
            },
            "maximumOutOfPocketSelfOnly": {
              "type": "number"
            },
            "maximumOutOfPocketFamily": {
              "type": "number"
            }
          }
        },
        "healthFsa": {
          "type": "object",
          "properties": {
            "source": {
              "type": "string"
            },
            "salaryReductionLimit": {
              "type": "number"
            },
            "maximumCarryover": {
              "type": "number"
            }
          }
        }
      }
    },
    "phaseOuts": {
      "type": "object",
      "properties": {
        "rothIra": {
          "type": "object",
          "properties": {
            "source": {
              "type": "string"
            },
            "note": {
              "type": "string"
            },
            "single": {
              "$ref": "#/$defs/PhaseOutRange"
            },
            "marriedJoint": {
              "$ref": "#/$defs/PhaseOutRange"
            },
            "marriedSeparate": {
              "$ref": "#/$defs/PhaseOutRange"
            }
          }
        },
        "traditionalIraDeduction": {
          "type": "object",
          "properties": {
            "source": {
              "type": "string"
            },
            "note": {
              "type": "string"
            },
            "singleCovered": {
              "$ref": "#/$defs/PhaseOutRange"
            },
            "marriedJointContributorCovered": {
              "$ref": "#/$defs/PhaseOutRange"
            },
            "marriedJointSpouseCoveredContributorNot": {
              "$ref": "#/$defs/PhaseOutRange"
            },
            "marriedSeparateCovered": {
              "$ref": "#/$defs/PhaseOutRange"
            }
          }
        },
        "saversCredit": {
          "type": "object",
          "properties": {
            "source": {
              "type": "string"
            },
            "note": {
              "type": "string"
            },
            "marriedJoint": {
              "type": "number"
            },
            "headOfHousehold": {
              "type": "number"
            },
            "singleOrMarriedSeparate": {
              "type": "number"
            }
          }
        }
      }
    },
    "rmd": {
      "type": "object",
      "properties": {
        "source": {
          "type": "string"
        },
        "note": {
          "type": "string"
        },
        "applicableAges": {
          "type": "array",
          "items": {
            "type": "object",
            "properties": {
              "bornFrom": {
                "type": "integer"
              },
              "bornTo": {
                "type": [
                  "integer",
                  "null"
                ]
              },
              "age": {
                "type": "integer"
              }
            }
          }
        },
        "requiredBeginningDate": {
          "type": "string"
        },
        "rothIraOwnerDistributionsRequired": {
          "type": "boolean"
        },
        "designatedRothAccountDistributionsRequired": {
          "type": "boolean"
        }
      }
    },
    "retirementContributionLimitDefaults": {
      "type": "object",
      "description": "Convenience defaults the Planomy planner seeds its inputs from.",
      "properties": {
        "employee401k": {
          "type": "number"
        }
      }
    },
    "states": {
      "type": "object",
      "description": "State income-tax presets keyed by USPS code, plus the pseudo-key `NONE`. Observed keys in the 2026 dataset - NONE, PA, IL, MA, VA, CA, NY, NJ, OR, MN.",
      "additionalProperties": {
        "$ref": "#/$defs/StateTaxPreset"
      }
    }
  },
  "$defs": {
    "TaxDataIndex": {
      "type": "object",
      "description": "Manifest of the published dataset years.",
      "required": [
        "latest",
        "years"
      ],
      "properties": {
        "latest": {
          "type": "integer",
          "description": "The most recent published tax year."
        },
        "years": {
          "type": "array",
          "description": "Every tax year with a published dataset file.",
          "items": {
            "type": "integer"
          }
        },
        "schema": {
          "type": "string",
          "format": "uri",
          "description": "URL of the prose field-level schema."
        },
        "documentation": {
          "type": "string",
          "format": "uri"
        },
        "yearUrlTemplate": {
          "type": "string",
          "description": "RFC 6570-style template resolving a year to its dataset URL."
        },
        "license": {
          "type": "string"
        }
      }
    },
    "SourceReference": {
      "type": "object",
      "description": "A citation for one upstream agency document.",
      "required": [
        "title",
        "publisher",
        "url"
      ],
      "properties": {
        "title": {
          "type": "string"
        },
        "publisher": {
          "type": "string",
          "description": "Observed values: Internal Revenue Service, Social Security Administration, Centers for Medicare & Medicaid Services."
        },
        "url": {
          "type": "string",
          "format": "uri"
        },
        "retrieved": {
          "type": "string",
          "format": "date",
          "description": "Date Planomy last checked the figure against this document."
        }
      }
    },
    "Bracket": {
      "type": "object",
      "description": "One marginal rate band; `min` is the lower bound of taxable income it applies from.",
      "required": [
        "min",
        "rate"
      ],
      "properties": {
        "min": {
          "type": "number",
          "description": "Lower bound in US dollars."
        },
        "rate": {
          "type": "number",
          "description": "Marginal rate as a decimal fraction."
        }
      }
    },
    "BracketSet": {
      "type": "object",
      "properties": {
        "single": {
          "type": "array",
          "items": {
            "$ref": "#/$defs/Bracket"
          }
        },
        "marriedJoint": {
          "type": "array",
          "items": {
            "$ref": "#/$defs/Bracket"
          }
        }
      }
    },
    "PhaseOutRange": {
      "type": "object",
      "description": "Modified-AGI range over which a benefit phases down to zero.",
      "properties": {
        "start": {
          "type": "number"
        },
        "end": {
          "type": "number"
        }
      }
    },
    "IrmaaTier": {
      "type": "object",
      "description": "One income-related monthly adjustment tier, keyed off MAGI from two years prior.",
      "properties": {
        "magiMin": {
          "type": "number"
        },
        "partBMonthlySurcharge": {
          "type": "number"
        },
        "partBTotalMonthlyPremium": {
          "type": "number"
        },
        "partDMonthlySurcharge": {
          "type": "number"
        }
      }
    },
    "StateTaxPreset": {
      "type": "object",
      "description": "A state income-tax preset. `kind` is `flat` (with a single `rate`) or `brackets` (with a `brackets` set). The key `NONE` models a state with no income tax.",
      "required": [
        "kind"
      ],
      "properties": {
        "kind": {
          "type": "string",
          "enum": [
            "flat",
            "brackets"
          ]
        },
        "rate": {
          "type": "number",
          "description": "Present when kind is flat."
        },
        "brackets": {
          "$ref": "#/$defs/BracketSet"
        }
      }
    },
    "EarningsTestLimit": {
      "type": "object",
      "properties": {
        "monthly": {
          "type": "number"
        },
        "annual": {
          "type": "number"
        },
        "withholding": {
          "type": "string",
          "description": "Prose statement of the withholding ratio applied above the limit."
        }
      }
    }
  }
}