{
  "dataset": "rsu-tax-by-state",
  "asOf": "2026-09-26",
  "generatedAt": "2026-09-26T03:27:50.752Z",
  "source": [
    {
      "label": "IRS: 2026 federal income tax brackets",
      "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"
    },
    {
      "label": "IRS Publication 15: supplemental-wage withholding",
      "url": "https://www.irs.gov/publications/p15"
    },
    {
      "label": "Social Security Administration: 2026 wage base",
      "url": "https://www.ssa.gov/oact/cola/cbb.html"
    },
    {
      "label": "IRS: Additional Medicare Tax",
      "url": "https://www.irs.gov/businesses/small-businesses-self-employed/questions-and-answers-for-the-additional-medicare-tax"
    }
  ],
  "assumptions": {
    "filing": "single",
    "taxableIncomeBeforeVest": 200000,
    "federalSupplementalWithholding": "22% up to $1,000,000 YTD supplemental wages, 37% above",
    "stateRateBasis": "state top marginal individual income-tax rate, also used as the state withholding assumption"
  },
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      "stateName": "California",
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      "netAtVest": 15489,
      "url": "https://rsuplanningdesk.com/by-state/california/vest-25000/"
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      "stateName": "California",
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      "netAtVest": 31076,
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    },
    {
      "state": "CA",
      "stateName": "California",
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      "stateTopMarginalRatePct": 13.3,
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      "reserveGap": 11351,
      "netAtVest": 62251,
      "url": "https://rsuplanningdesk.com/by-state/california/vest-100000/"
    },
    {
      "state": "CA",
      "stateName": "California",
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      "url": "https://rsuplanningdesk.com/by-state/california/vest-250000/"
    },
    {
      "state": "CA",
      "stateName": "California",
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      "withheldAtVest": 188349,
      "reserveGap": 64539,
      "netAtVest": 311651,
      "url": "https://rsuplanningdesk.com/by-state/california/vest-500000/"
    },
    {
      "state": "WA",
      "stateName": "Washington",
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      "stateTopMarginalRatePct": 0,
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    },
    {
      "state": "WA",
      "stateName": "Washington",
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    },
    {
      "state": "WA",
      "stateName": "Washington",
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    {
      "state": "WA",
      "stateName": "Washington",
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      "url": "https://rsuplanningdesk.com/by-state/washington/vest-250000/"
    },
    {
      "state": "WA",
      "stateName": "Washington",
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      "url": "https://rsuplanningdesk.com/by-state/washington/vest-500000/"
    },
    {
      "state": "NY",
      "stateName": "New York",
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      "reserveGap": 2538,
      "netAtVest": 16089,
      "url": "https://rsuplanningdesk.com/by-state/new-york/vest-25000/"
    },
    {
      "state": "NY",
      "stateName": "New York",
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      "url": "https://rsuplanningdesk.com/by-state/new-york/vest-50000/"
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    {
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      "url": "https://rsuplanningdesk.com/by-state/new-york/vest-100000/"
    },
    {
      "state": "NY",
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      "url": "https://rsuplanningdesk.com/by-state/new-york/vest-250000/"
    },
    {
      "state": "NY",
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      "url": "https://rsuplanningdesk.com/by-state/new-york/vest-500000/"
    },
    {
      "state": "TX",
      "stateName": "Texas",
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      "url": "https://rsuplanningdesk.com/by-state/texas/vest-25000/"
    },
    {
      "state": "TX",
      "stateName": "Texas",
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      "url": "https://rsuplanningdesk.com/by-state/texas/vest-50000/"
    },
    {
      "state": "TX",
      "stateName": "Texas",
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      "url": "https://rsuplanningdesk.com/by-state/texas/vest-100000/"
    },
    {
      "state": "TX",
      "stateName": "Texas",
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      "netAtVest": 189026,
      "url": "https://rsuplanningdesk.com/by-state/texas/vest-250000/"
    },
    {
      "state": "TX",
      "stateName": "Texas",
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      "url": "https://rsuplanningdesk.com/by-state/texas/vest-500000/"
    },
    {
      "state": "MA",
      "stateName": "Massachusetts",
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      "netAtVest": 16564,
      "url": "https://rsuplanningdesk.com/by-state/massachusetts/vest-25000/"
    },
    {
      "state": "MA",
      "stateName": "Massachusetts",
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      "netAtVest": 33226,
      "url": "https://rsuplanningdesk.com/by-state/massachusetts/vest-50000/"
    },
    {
      "state": "MA",
      "stateName": "Massachusetts",
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      "withheldAtVest": 33449,
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      "netAtVest": 66551,
      "url": "https://rsuplanningdesk.com/by-state/massachusetts/vest-100000/"
    },
    {
      "state": "MA",
      "stateName": "Massachusetts",
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      "url": "https://rsuplanningdesk.com/by-state/massachusetts/vest-250000/"
    },
    {
      "state": "MA",
      "stateName": "Massachusetts",
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      "url": "https://rsuplanningdesk.com/by-state/massachusetts/vest-500000/"
    },
    {
      "state": "NJ",
      "stateName": "New Jersey",
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      "url": "https://rsuplanningdesk.com/by-state/new-jersey/vest-25000/"
    },
    {
      "state": "NJ",
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      "url": "https://rsuplanningdesk.com/by-state/new-jersey/vest-50000/"
    },
    {
      "state": "NJ",
      "stateName": "New Jersey",
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      "url": "https://rsuplanningdesk.com/by-state/new-jersey/vest-100000/"
    },
    {
      "state": "NJ",
      "stateName": "New Jersey",
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      "url": "https://rsuplanningdesk.com/by-state/new-jersey/vest-250000/"
    },
    {
      "state": "NJ",
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      "url": "https://rsuplanningdesk.com/by-state/new-jersey/vest-500000/"
    },
    {
      "state": "IL",
      "stateName": "Illinois",
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      "url": "https://rsuplanningdesk.com/by-state/illinois/vest-25000/"
    },
    {
      "state": "IL",
      "stateName": "Illinois",
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    },
    {
      "state": "IL",
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    },
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      "state": "IL",
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    },
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      "state": "IL",
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      "url": "https://rsuplanningdesk.com/by-state/illinois/vest-500000/"
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      "state": "CO",
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    },
    {
      "state": "CO",
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      "state": "CO",
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      "state": "FL",
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    },
    {
      "state": "FL",
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    {
      "state": "FL",
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      "state": "FL",
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}