{
  "$schema_note": "PiggyMath 2027 tax-year preview. Official inflation items that IRS/SSA have not published are null — never invent them. Runtime calculators stay on 2026 (assets/app.js). Run: node tools/verify_tax_constants.mjs",
  "tax_year": 2027,
  "status": "preview",
  "calculator_default": 2026,
  "updated": "2026-08-14",
  "as_of": "2026-08-14",
  "notes": "Working PiggyMath calculators use 2026 figures. This file records (1) statutory rates that do not wait on a 2027 Rev. Proc., (2) 2027 amounts IRS/HHS have already published, and (3) unpublished inflation items as null until SSA CBB and the annual IRS inflation Rev. Proc. appear (typically October/November).",
  "scalars": {
    "ss_wage_base": {
      "value": null,
      "unit": "USD",
      "status": "unpublished",
      "source": "Official 2027 contribution and benefit base not yet posted on SSA CBB (page lists through 2026 only). Typical announcement: mid-October with COLA.",
      "source_url": "https://www.ssa.gov/oact/cola/cbb.html",
      "effective_from": "2027-01-01",
      "app_path": null,
      "notes": "Do not use Trustees Report projections in calculator math."
    },
    "se_net_earnings_factor": {
      "value": 0.9235,
      "unit": "ratio",
      "status": "statutory",
      "source": "IRC §1402(a)(12) / Schedule SE (92.35%) — not inflation-indexed",
      "source_url": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes",
      "effective_from": "1990-01-01",
      "app_path": "TAX2026.seFactor"
    },
    "ss_rate_combined": {
      "value": 0.124,
      "unit": "rate",
      "status": "statutory",
      "source": "OASDI combined employer+employee rate — set by statute for 2027",
      "source_url": "https://www.ssa.gov/oact/progdata/taxRates.html",
      "effective_from": "1990-01-01",
      "app_path": "TAX2026.ssRate"
    },
    "medicare_rate_combined": {
      "value": 0.029,
      "unit": "rate",
      "status": "statutory",
      "source": "HI (Medicare) combined rate — no wage base",
      "source_url": "https://www.ssa.gov/oact/progdata/taxRates.html",
      "effective_from": "1986-01-01",
      "app_path": "TAX2026.medicareRate"
    },
    "additional_medicare_rate": {
      "value": 0.009,
      "unit": "rate",
      "status": "statutory",
      "source": "IRC §3101(b)(2) Additional Medicare Tax",
      "source_url": "https://www.irs.gov/businesses/small-businesses-self-employed/questions-and-answers-for-the-additional-medicare-tax",
      "effective_from": "2013-01-01",
      "app_path": "TAX2026.addlMedicareRate"
    },
    "niit_rate": {
      "value": 0.038,
      "unit": "rate",
      "status": "statutory",
      "source": "IRC §1411 Net Investment Income Tax — not inflation-indexed",
      "source_url": "https://www.irs.gov/individuals/net-investment-income-tax",
      "effective_from": "2013-01-01",
      "app_path": "TAX2026.niitRate"
    },
    "corporate_rate": {
      "value": 0.21,
      "unit": "rate",
      "status": "statutory",
      "source": "IRC §11 flat corporate income tax rate",
      "source_url": "https://www.irs.gov/publications/p542",
      "effective_from": "2018-01-01",
      "app_path": "CORP_RATE"
    },
    "se_filing_floor": {
      "value": 400,
      "unit": "USD",
      "status": "statutory",
      "source": "Net-earnings floor for Schedule SE / IRC §1402",
      "source_url": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes",
      "effective_from": "1990-01-01",
      "app_path": null
    },
    "hsa_self_only": {
      "value": 4500,
      "unit": "USD",
      "status": "official",
      "source": "IRS Rev. Proc. 2026-24 — 2027 HSA self-only contribution limit",
      "source_url": "https://www.irs.gov/pub/irs-drop/rp-26-24.pdf",
      "effective_from": "2027-01-01",
      "app_path": null,
      "notes": "Official. Working HSA calculator still uses 2026 $4,400 until we dual-impl a 2027 runtime."
    },
    "hsa_family": {
      "value": 9000,
      "unit": "USD",
      "status": "official",
      "source": "IRS Rev. Proc. 2026-24 — 2027 HSA family contribution limit",
      "source_url": "https://www.irs.gov/pub/irs-drop/rp-26-24.pdf",
      "effective_from": "2027-01-01",
      "app_path": null
    },
    "hsa_catch_up": {
      "value": 1000,
      "unit": "USD",
      "status": "statutory",
      "source": "HSA catch-up age 55+ (IRC §223(b)(3)) — not inflation-indexed",
      "source_url": "https://www.irs.gov/publications/p969",
      "effective_from": "2004-01-01",
      "app_path": "HSA_2026.catchUp"
    },
    "ptc_required_contribution_pct": {
      "value": 0.1022,
      "unit": "rate",
      "status": "official",
      "source": "IRS Rev. Proc. 2026-26 — 2027 required contribution percentage (§36B employer affordability)",
      "source_url": "https://www.irs.gov/pub/irs-drop/rp-26-26.pdf",
      "effective_from": "2027-01-01",
      "app_path": null
    },
    "mileage_h1_per_mile": {
      "value": null,
      "unit": "USD_per_mile",
      "status": "unpublished",
      "source": "IRS standard mileage rates for 2027 are typically issued in December 2026 / January 2027.",
      "source_url": "https://www.irs.gov/tax-professionals/standard-mileage-rates",
      "effective_from": "2027-01-01",
      "app_path": null
    },
    "solo_elective_deferral": {
      "value": null,
      "unit": "USD",
      "status": "unpublished",
      "source": "401(k)/Solo 401(k) elective deferral limit — IRS COLA notice typically November of the prior year. 2026 remains $24,500 (Notice 2025-67).",
      "source_url": "https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-401k-and-profit-sharing-plan-contribution-limits",
      "effective_from": "2027-01-01",
      "app_path": null
    },
    "ira_limit": {
      "value": null,
      "unit": "USD",
      "status": "unpublished",
      "source": "IRA contribution limit — same November COLA notice as 401(k). Not yet published for 2027.",
      "source_url": "https://www.irs.gov/retirement-plans/ira-deduction-limits",
      "effective_from": "2027-01-01",
      "app_path": null
    }
  },
  "objects": {
    "std_deduction": {
      "value": null,
      "status": "unpublished",
      "source": "2027 standard deduction awaits the annual IRS inflation Rev. Proc. (typically October). 2026 figures remain Rev. Proc. 2025-32.",
      "source_url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
      "effective_from": "2027-01-01",
      "app_path": null
    },
    "federal_brackets": {
      "value": null,
      "status": "unpublished",
      "source": "2027 §1 rate-table dollar thresholds await the annual IRS inflation Rev. Proc. Rates themselves (10/12/22/24/32/35/37%) are statutory.",
      "source_url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
      "effective_from": "2027-01-01",
      "app_path": null
    },
    "addl_medicare_threshold": {
      "value": { "single": 200000, "mfj": 250000, "hoh": 200000, "mfs": 125000 },
      "status": "statutory",
      "source": "IRC §3101(b)(2) — not inflation-indexed",
      "source_url": "https://www.irs.gov/businesses/small-businesses-self-employed/questions-and-answers-for-the-additional-medicare-tax",
      "effective_from": "2013-01-01",
      "app_path": "TAX2026.addlThreshold"
    },
    "niit_threshold": {
      "value": { "single": 200000, "mfj": 250000, "hoh": 200000, "mfs": 125000 },
      "status": "statutory",
      "source": "IRC §1411 — not inflation-indexed",
      "source_url": "https://www.irs.gov/individuals/net-investment-income-tax",
      "effective_from": "2013-01-01",
      "app_path": null
    },
    "hsa_hdhp_limits": {
      "value": {
        "minDeductible": { "selfOnly": 1750, "family": 3500 },
        "oopMax": { "selfOnly": 8700, "family": 17400 }
      },
      "status": "official",
      "source": "IRS Rev. Proc. 2026-24 — 2027 HDHP deductible / OOP limits",
      "source_url": "https://www.irs.gov/pub/irs-drop/rp-26-24.pdf",
      "effective_from": "2027-01-01",
      "app_path": null
    },
    "ptc_applicable_pct_2027": {
      "value": [
        [0, 133, 2.15, 2.15],
        [133, 150, 3.23, 4.3],
        [150, 200, 4.3, 6.78],
        [200, 250, 6.78, 8.66],
        [250, 300, 8.66, 10.22],
        [300, 400, 10.22, 10.22]
      ],
      "status": "official",
      "notes": "[lo_fpl_pct, hi_fpl_pct, pct_in, pct_fin] — Rev. Proc. 2026-26. Not wired into app.js (2026 calculator still uses APPL_PCT_2026).",
      "source": "IRS Rev. Proc. 2026-26 applicable percentage table for taxable years beginning in 2027",
      "source_url": "https://www.irs.gov/pub/irs-drop/rp-26-26.pdf",
      "effective_from": "2027-01-01",
      "app_path": null
    },
    "fpl_2026_for_coverage_2027": {
      "value": {
        "contiguous": { "base": 15960, "add": 5680 },
        "alaska": { "base": 19950, "add": 7100 },
        "hawaii": { "base": 18360, "add": 6530 }
      },
      "status": "official",
      "source": "HHS 2026 poverty guidelines (govern 2027 coverage-year PTC). Contiguous 1-person $15,960 + $5,680; Alaska $19,950 + $7,100; Hawaii $18,360 + $6,530.",
      "source_url": "https://aspe.hhs.gov/topics/poverty-economic-mobility/poverty-guidelines/prior-hhs-poverty-guidelines-federal-register-references",
      "effective_from": "2026-01-15",
      "app_path": null
    },
    "estimated_tax_deadlines_ty2027": {
      "value": [
        { "quarter": "Q1", "due": "2027-04-15", "income_window": "2027-01-01/2027-03-31" },
        { "quarter": "Q2", "due": "2027-06-16", "income_window": "2027-04-01/2027-05-31", "notes": "June 15, 2027 is a Sunday — next business day." },
        { "quarter": "Q3", "due": "2027-09-15", "income_window": "2027-06-01/2027-08-31" },
        { "quarter": "Q4", "due": "2028-01-18", "income_window": "2027-09-01/2027-12-31", "notes": "January 15, 2028 is a Saturday followed by MLK Day." }
      ],
      "status": "calendar",
      "source": "IRS Form 1040-ES estimated tax due dates (weekend/holiday shift). Confirm nearer each date.",
      "source_url": "https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes",
      "effective_from": "2027-01-01",
      "app_path": "icsDownload events / quarterly-tax-deadlines"
    },
    "qbi_thresholds": {
      "value": null,
      "status": "unpublished",
      "source": "§199A taxable-income thresholds for 2027 await the annual IRS inflation Rev. Proc.",
      "source_url": "https://www.irs.gov/newsroom/qualified-business-income-deduction",
      "effective_from": "2027-01-01",
      "app_path": null
    }
  },
  "projections": {
    "ss_wage_base_intermediate": {
      "value": 190200,
      "unit": "USD",
      "status": "projection",
      "source": "2026 OASDI Trustees Report Table V.C1 — intermediate assumptions. NOT the official CBB.",
      "source_url": "https://www.ssa.gov/oact/TR/2026/V_C_prog.html",
      "notes": "Low-cost / high-cost alternatives in the same table differ. Official CBB is determined from the national average wage index, typically mid-October."
    }
  },
  "primary_sources": [
    {
      "id": "ssa-cbb",
      "label": "SSA contribution and benefit base (official through 2026 only)",
      "url": "https://www.ssa.gov/oact/cola/cbb.html"
    },
    {
      "id": "tr-2026-vc",
      "label": "2026 OASDI Trustees Report §V.C — 2027 wage-base projection only",
      "url": "https://www.ssa.gov/oact/TR/2026/V_C_prog.html"
    },
    {
      "id": "rp-2026-24",
      "label": "IRS Rev. Proc. 2026-24 — 2027 HSA / HDHP amounts",
      "url": "https://www.irs.gov/pub/irs-drop/rp-26-24.pdf"
    },
    {
      "id": "rp-2026-26",
      "label": "IRS Rev. Proc. 2026-26 — 2027 PTC applicable percentages",
      "url": "https://www.irs.gov/pub/irs-drop/rp-26-26.pdf"
    },
    {
      "id": "hhs-fpl-2026",
      "label": "HHS 2026 poverty guidelines (ASPE)",
      "url": "https://aspe.hhs.gov/topics/poverty-economic-mobility/poverty-guidelines/prior-hhs-poverty-guidelines-federal-register-references"
    },
    {
      "id": "irs-ty2026-inflation",
      "label": "IRS 2026 inflation adjustments (latest annual bracket/std. deduction Rev. Proc.)",
      "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"
    }
  ]
}