Federal and state personal income tax

Federal income tax is administered by the IRS and applies wherever in the United States you live. State income tax is separate: its own rules, its own brackets, its own return, decided by the state you are a resident of.

They are calculated independently, which is why a change in your income can move the two figures by quite different amounts, and why living in a state with no income tax does not reduce your federal bill at all.

Countorra supports California, Texas, Arizona, Florida and New York. Your workspace records the state you live in, and that is what selects which state rules are used — it is read from your workspace on the server every time a figure is produced, never guessed and never taken from the page you are looking at.

Of those states, Texas and Florida levy no individual income tax, so the state figure is zero and only the federal calculation applies. California uses Form 540, Arizona uses Form 140 and New York uses Form IT-201.

Countorra estimates 2026 US individual income tax from the information you enter or confirm. It is an estimate, and it is explicit about its boundaries rather than quietly approximate.

New York figures cover New York State only — not New York City, Yonkers, or the MCTMT. No other state and no local tax is covered, and no non-US tax system is covered at all. Every result lists what it does not include; that list is part of the answer, not a footnote to it.