{ "meta": { "site": "exacttakehome.com", "reportType": "CPA Audit Readiness Report", "generatedAt": "2026-07-27T17:54:19.071Z", "generatedDate": "2026-07-27", "generatedBy": "scripts/generate-cpa-audit-report.mjs", "taxYear": 2026, "ciMode": true }, "overallStatus": "PASS", "dataSources": { "federal": { "document": "IRS Publication 15-T", "description": "2026 inflation adjustments — income tax brackets, standard deductions", "url": "https://www.irs.gov/publications/p15t", "effectiveDate": "2026-01-01", "standardDeductions": { "single": 8600, "marriedFilingJointly": 12900, "headOfHousehold": 8600 } }, "withholdingTables": { "document": "IRS Publication 15-T (2026)", "description": "Percentage Method Tables for Automated Payroll Systems", "url": "https://www.irs.gov/publications/p15t", "method": "Percentage method (not wage bracket method)" }, "fica": { "document": "IRS Publication 15 (Circular E) 2026", "url": "https://www.irs.gov/publications/p15", "socialSecurity": { "ssaDocument": "SSA 2026 Social Security Wage Base", "ssaUrl": "https://www.ssa.gov/oact/cola/cbb.html", "wageBase": 184500, "employeeRate": 0.062, "annualCap": 11439 }, "medicare": { "employeeRate": 0.0145, "additionalRate": 0.009, "additionalThresholds": { "single": 200000, "marriedFilingJointly": 250000, "marriedFilingSeparately": 125000 } } }, "states": { "document": "All 51 state and DC Departments of Revenue — 2026 withholding tables", "sourceList": "https://exacttakehome.com/data-sources/", "flaggedJurisdictions": [ { "slug": "west-virginia", "code": "WV", "state": "West Virginia", "status": "NEEDS_CPA_VERIFICATION", "reason": "Retroactive rate reduction effective June 12, 2026.", "summary": "Top rate 4.58% with retroactive change effective 2026-06-12.", "currentRateInCode": 0.0458, "sourceInPackagesData": true, "sourceUrl": "https://tax.wv.gov/Documents/Withholding/it100.2a.pdf", "effectiveDate": "2026-03-01", "cpaPriorityAction": "Verify against official 2026 withholding tables and confirm or correct if needed" }, { "slug": "south-carolina", "code": "SC", "state": "South Carolina", "status": "VERIFIED_2026_WITHHOLDING", "reason": "SC W-4 allowance-dependent withholding formula.", "summary": "WH-1603F uses allowance-dependent deductions and source-backed withholding bands.", "currentRateInCode": [ 0, 0.03, 0.06 ], "sourceInPackagesData": true, "sourceUrl": "https://dor.sc.gov/sites/dor/files/forms/WH1603F_2026.pdf", "effectiveDate": "2026-01-01", "cpaPriorityAction": "Recheck WH-1603F during the next quarterly verification cycle" }, { "slug": "mississippi", "code": "MS", "state": "Mississippi", "status": "NEEDS_CPA_VERIFICATION", "reason": "Phase-down rate with first $10,000 exempt.", "summary": "Flat 4.00% rate with the first $10,000 of taxable income exempt.", "currentRateInCode": [ 0, 0.04 ], "sourceInPackagesData": true, "sourceUrl": "https://www.dor.ms.gov/sites/default/files/tax-forms/business/89700251revised1.13.2026.pdf", "effectiveDate": "2026-01-01", "cpaPriorityAction": "Verify against official 2026 withholding tables and confirm or correct if needed" }, { "slug": "utah", "code": "UT", "state": "Utah", "status": "NEEDS_CPA_VERIFICATION", "reason": "Reduced flat rate remains in effect.", "summary": "Flat 4.45% rate in force for 2026.", "currentRateInCode": 0.0445, "sourceInPackagesData": true, "sourceUrl": "https://tax.utah.gov/utah-taxes/individual-income/", "effectiveDate": "2026-01-01", "cpaPriorityAction": "Verify against official 2026 withholding tables and confirm or correct if needed" }, { "slug": "montana", "code": "MT", "state": "Montana", "status": "NEEDS_CPA_VERIFICATION", "reason": "Reduced top rate and updated bracket widths.", "summary": "Graduated schedule includes 4.70% lower rate and 5.65% top rate.", "currentRateInCode": [ 0, 0.0565 ], "sourceInPackagesData": true, "sourceUrl": "https://revenuefiles.mt.gov/files/Forms/Montana_Employer_and_Information_Agent_Guide_with_Tax_Tables.pdf", "effectiveDate": "2026-01-01", "cpaPriorityAction": "Verify against official 2026 withholding tables and confirm or correct if needed" } ] } }, "testResults": { "engineTests": { "status": "PASS", "passed": 492, "failed": 0, "command": "pnpm -r test", "note": "Golden regression tests verifying take-home calculations against known-good values", "rawOutput": "\n> @takehome/engine@0.1.0 test /vercel/path0/packages/engine\n> vitest run --coverage\n\n\n\u001b[1m\u001b[7m\u001b[36m RUN \u001b[39m\u001b[27m\u001b[22m \u001b[36mv2.1.9 \u001b[39m\u001b[90m/vercel/path0/packages/engine\u001b[39m\n \u001b[2mCoverage enabled with \u001b[22m\u001b[33mv8\u001b[39m\n\n \u001b[32m✓\u001b[39m src/__tests__/qualified-tips-deduction.test.ts \u001b[2m(\u001b[22m\u001b[2m5 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 4\u001b[2mms\u001b[22m\u001b[39m\n \u001b[32m✓\u001b[39m src/__tests__/overtime-deduction.test.ts \u001b[2m(\u001b[22m\u001b[2m7 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 5\u001b[2mms\u001b[22m\u001b[39m\n \u001b[32m✓\u001b[39m src/__tests__/multi-state.test.ts \u001b[2m(\u001b[22m\u001b[2m9 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 10\u001b[2mms\u001b[22m\u001b[39m\n \u001b[32m✓\u001b[39m src/__tests__/rsu.test.ts \u001b[2m(\u001b[22m\u001b[2m7 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 10\u001b[2mms\u001b[22m\u001b[39m\n \u001b[32m✓\u001b[39m src/paycheckcity-reference.test.ts \u001b[2m(\u001b[22m\u001b[2m10 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 9\u001b[2mms\u001b[22m\u001b[39m\n \u001b[32m✓\u001b[39m src/__tests__/supplemental-income.test.ts \u001b[2m(\u001b[22m\u001b[2m5 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 11\u001b[2mms\u001b[22m\u001b[39m\n \u001b[32m✓\u001b[39m src/__tests__/retirement-income.test.ts \u001b[2m(\u001b[22m\u001b[2m12 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 14\u001b[2mms\u001b[22m\u001b[39m\n \u001b[32m✓\u001b[39m src/__tests__/foreign-earned-income.test.ts \u001b[2m(\u001b[22m\u001b[2m15 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 16\u001b[2mms\u001b[22m\u001b[39m\n \u001b[32m✓\u001b[39m src/__tests__/self-employment.test.ts \u001b[2m(\u001b[22m\u001b[2m10 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 18\u001b[2mms\u001b[22m\u001b[39m\n \u001b[32m✓\u001b[39m src/pretax-deductions.test.ts \u001b[2m(\u001b[22m\u001b[2m26 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 26\u001b[2mms\u001b[22m\u001b[39m\n \u001b[32m✓\u001b[39m src/__tests__/gross-up.test.ts \u001b[2m(\u001b[22m\u001b[2m8 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 17\u001b[2mms\u001b[22m\u001b[39m\n \u001b[32m✓\u001b[39m src/__tests__/stock-options.test.ts \u001b[2m(\u001b[22m\u001b[2m10 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 37\u001b[2mms\u001b[22m\u001b[39m\n \u001b[32m✓\u001b[39m src/__tests__/paystub-match.test.ts \u001b[2m(\u001b[22m\u001b[2m40 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 49\u001b[2mms\u001b[22m\u001b[39m\n \u001b[32m✓\u001b[39m src/calc.test.ts \u001b[2m(\u001b[22m\u001b[2m328 tests\u001b[22m\u001b[2m)\u001b[22m\u001b[90m 95\u001b[2mms\u001b[22m\u001b[39m\n\n\u001b[2m Test Files \u001b[22m \u001b[1m\u001b[32m14 passed\u001b[39m\u001b[22m\u001b[90m (14)\u001b[39m\n\u001b[2m Tests \u001b[22m \u001b[1m\u001b[32m492 passed\u001b[39m\u001b[22m\u001b[90m (492)\u001b[39m\n\u001b[2m Start at \u001b[22m 17:54:19\n\u001b[2m Duration \u001b[22m 959ms\u001b[2m (transform 1.19s, setup 0ms, collect 4.22s, tests 321ms, environment 3ms, prepare 1.50s)\u001b[22m\n\n\u001b[34m % \u001b[39m\u001b[2mCoverage report from \u001b[22m\u001b[33mv8\u001b[39m\n-------------------|---------|----------|---------|---------|-------------------\nFile | % Stmts | % Branch | % Funcs | % Lines | Uncovered Line #s \n-------------------|---------|----------|---------|---------|-------------------\nAll files | 100 | 100 | 100 | 100 | \n src | 100 | 100 | 100 | 100 | \n calc.ts | 100 | 100 | 100 | 100 | \n ...k-fixtures.ts | 100 | 100 | 100 | 100 | \n ...ned-income.ts | 100 | 100 | 100 | 100 | \n gross-up.ts | 100 | 100 | 100 | 100 | \n index.ts | 100 | 100 | 100 | 100 | \n multi-state.ts | 100 | 100 | 100 | 100 | \n ...-deduction.ts | 100 | 100 | 100 | 100 | \n paystub-match.ts | 100 | 100 | 100 | 100 | \n ...deductions.ts | 100 | 100 | 100 | 100 | \n ...-deduction.ts | 100 | 100 | 100 | 100 | \n ...ent-income.ts | 100 | 100 | 100 | 100 | \n rsu.ts | 100 | 100 | 100 | 100 | \n ...employment.ts | 100 | 100 | 100 | 100 | \n stock-options.ts | 100 | 100 | 100 | 100 | \n ...tal-income.ts | 100 | 100 | 100 | 100 | \n types.ts | 100 | 100 | 100 | 100 | \n ...date-input.ts | 100 | 100 | 100 | 100 | \n ...ate-strategies | 100 | 100 | 100 | 100 | \n ...percentage.ts | 100 | 100 | 100 | 100 | \n ...-allowance.ts | 100 | 100 | 100 | 100 | \n ...tion-level.ts | 100 | 100 | 100 | 100 | \n ...-deduction.ts | 100 | 100 | 100 | 100 | \n flat.ts | 100 | 100 | 100 | 100 | \n index.ts | 100 | 100 | 100 | 100 | \n ...age-method.ts | 100 | 100 | 100 | 100 | \n none.ts | 100 | 100 | 100 | 100 | \n ...ge-formula.ts | 100 | 100 | 100 | 100 | \n ...riod-table.ts | 100 | 100 | 100 | 100 | \n ...ion-credit.ts | 100 | 100 | 100 | 100 | \n progressive.ts | 100 | 100 | 100 | 100 | \n shared.ts | 100 | 100 | 100 | 100 | \n ...g-schedule.ts | 100 | 100 | 100 | 100 | \n ...age-method.ts | 100 | 100 | 100 | 100 | \n-------------------|---------|----------|---------|---------|-------------------\n" }, "smokeTests": { "status": "PASS", "passed": 204, "failed": 0, "command": "node scripts/smoke-test.mjs", "note": "HTTP smoke tests verifying all pages return 200 OK", "rawOutput": " OK https://exacttakehome.com/\n OK https://exacttakehome.com/calculator/\n OK https://exacttakehome.com/calculator/california/\n OK https://exacttakehome.com/calculator/texas/\n OK https://exacttakehome.com/calculator/new-york/\n OK https://exacttakehome.com/calculator/maine/\n OK https://exacttakehome.com/calculator/south-carolina/\n OK https://exacttakehome.com/salary/75k/\n OK https://exacttakehome.com/salary/100k/\n OK https://exacttakehome.com/salary/200k/\n OK https://exacttakehome.com/salary/500k/\n OK https://exacttakehome.com/salary/250k/\n OK https://exacttakehome.com/salary/45k/\n OK https://exacttakehome.com/salary/85k/\n OK https://exacttakehome.com/salary/120k/\n OK https://exacttakehome.com/salary/175k/\n OK https://exacttakehome.com/salary/108k/\n OK https://exacttakehome.com/salary/250k/?state=tx\n OK https://exacttakehome.com/compare/california-vs-texas/\n OK https://exacttakehome.com/blog/\n OK https://exacttakehome.com/ads.txt\n OK https://exacttakehome.com/about/\n OK https://exacttakehome.com/research/best-states-take-home-pay/\n OK https://exacttakehome.com/contact/\n OK https://exacttakehome.com/methodology/\n OK https://exacttakehome.com/methodology/federal/\n OK https://exacttakehome.com/methodology/embed/\n OK https://exacttakehome.com/privacy-policy/\n OK https://exacttakehome.com/salary/\n OK https://exacttakehome.com/salary/by-profession/\n OK https://exacttakehome.com/salary/profession/software-engineer/california/\n OK https://exacttakehome.com/compare/\n OK https://exacttakehome.com/compare/turbotax-vs-free-filing/\n OK https://exacttakehome.com/compare/turbotax-vs-freetaxusa/\n OK https://exacttakehome.com/compare/turbotax-vs-taxact/\n OK https://exacttakehome.com/compare/gusto-vs-quickbooks-payroll/\n OK https://exacttakehome.com/compare/gusto-vs-adp-run/\n OK https://exacttakehome.com/research/how-is-overtime-taxed-2026/\n OK https://exacttakehome.com/research/w2-box-12-codes-explained-2026/\n OK https://exacttakehome.com/research/why-is-my-w2-different-from-my-salary-2026/\n OK https://exacttakehome.com/research/how-to-check-w2-withholding-accuracy-2026/\n OK https://exacttakehome.com/research/is-turbotax-worth-it-2026/\n OK https://exacttakehome.com/research/gusto-pricing-breakdown-2026/\n OK https://exacttakehome.com/research/why-is-my-bonus-taxed-so-high-2026/\n OK https://exacttakehome.com/raise-impact-calculator/\n OK https://exacttakehome.com/tools/life-event-paycheck/\n OK https://exacttakehome.com/tools/life-event-paycheck/marriage/\n OK https://exacttakehome.com/tools/life-event-paycheck/child/\n OK https://exacttakehome.com/compare/gusto-vs-manual-payroll/\n OK https://exacttakehome.com/compare/california-vs-texas/\n OK https://exacttakehome.com/compare/new-york-vs-texas/\n OK https://exacttakehome.com/compare/california-vs-washington/\n OK https://exacttakehome.com/compare/florida-vs-new-york/\n OK https://exacttakehome.com/compare/florida-vs-new-jersey/\n OK https://exacttakehome.com/compare/mass" } }, "knownLimitations": [ "Local income taxes are not computed unless specified for the state (e.g. NYC, Philadelphia)", "Pre-tax deductions beyond those entered by the user are not included", "Results assume the standard deduction unless the page explicitly models something else", "Employer-side payroll taxes (FUTA, SUTA, employer FICA match) are not shown", "Results are estimates only and should not substitute for professional tax advice" ], "cpaNotes": [ "All calculations use the percentage method from IRS Pub 15-T and state DOR source files.", "FICA values are taken directly from SSA and IRS source documents.", "Flagged jurisdictions are recent-change states that need extra manual review.", "Results are estimates. Local taxes and other non-standard items may not be covered on every page." ] }