{
 "title": "Defects found in official 2026 US payroll tax documents",
 "publisher": "Calceva",
 "url": "https://calceva.com/data/corrections-2026.json",
 "page": "https://calceva.com/corrections/",
 "licence": "Free to quote with attribution to https://calceva.com/",
 "how_to_read": "Each entry names one document of one agency, quotes it verbatim with the page it appears on, states what the document should say, and gives the arithmetic or the count to redo. Nothing here asks to be believed. Entries not listed below are in the register on the page above; they are absent here only because we have not yet attached a verbatim quotation to them, and we do not invent quotations.",
 "total_in_register": 25,
 "independently_verifiable": 9,
 "entries": [
  {
   "id": "nd-example-uses-prior-year-bracket",
   "anchor": "https://calceva.com/corrections/#nd-example-uses-prior-year-bracket",
   "party": "North Dakota Office of State Tax Commissioner (official publication)",
   "document": "ND Office of State Tax Commissioner, Withholding Rates & Instructions, for wages paid in 2026, pp. 45-46",
   "document_url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2026-iit/2026-income-tax-withholding-rates-booklet.pdf",
   "what_it_says": "$734.00 of annual withholding on $93,600, single",
   "what_the_source_supports": "$701.51 by the 2026 table on the facing page",
   "verbatim": [
    {
     "quote": "Example. An employee is paid $1,800.00 for a weekly pay",
     "page": 46,
     "open_at": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2026-iit/2026-income-tax-withholding-rates-booklet.pdf#page=46"
    },
    {
     "quote": "(Line 1 x Line 2) ................................3  93,600.00",
     "page": 46,
     "open_at": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2026-iit/2026-income-tax-withholding-rates-booklet.pdf#page=46"
    },
    {
     "quote": "734.00",
     "page": 46,
     "open_at": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2026-iit/2026-income-tax-withholding-rates-booklet.pdf#page=46"
    },
    {
     "quote": "0 + 1.95% of amount over $ 57,625",
     "page": 45,
     "open_at": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2026-iit/2026-income-tax-withholding-rates-booklet.pdf#page=45"
    }
   ],
   "the_check": "(93,600 - 57,625) x 1.95% = 701.51, not the 734.00 printed. Against the 2025 booklet's threshold: (93,600 - 55,975) x 1.95% = 733.69, which rounds to 734.00 - the example is the prior year's.",
   "law_behind_the_document": {
    "cite": "N.D.C.C. § 57-38-30.3, Individual, estate, and trust income tax; withholding duty under § 57-38-59, Withholding from wages of employees",
    "url": "https://ndlegis.gov/cencode/t57c38.pdf"
   },
   "first_captured": "2026-08-09",
   "last_checked": "2026-08-09"
  },
  {
   "id": "vt-2026-rate-schedule-serves-withholding-charts",
   "anchor": "https://calceva.com/corrections/#vt-2026-rate-schedule-serves-withholding-charts",
   "party": "Vermont Department of Taxes (official publication)",
   "document": "Vermont Department of Taxes, document page \"2026 VT Rate Schedules\", serving RateSched-2026.pdf (10 pp.)",
   "document_url": "https://tax.vermont.gov/document/2026-vt-rate-schedules",
   "what_it_says": "a page named \"2026 VT Rate Schedules\", serving RateSched-2026.pdf",
   "what_the_source_supports": "that file is the 2026 Wage Bracket Withholding Charts; the 2026 rate schedule itself is not published",
   "verbatim": [
    {
     "quote": "2026    Vermont Wage Bracket Withholding Charts    2026",
     "page": 1,
     "open_at": "https://tax.vermont.gov/document/2026-vt-rate-schedules#page=1"
    }
   ],
   "the_check": "Open the file linked from the page titled \"2026 VT Rate Schedules\" and search it: \"Wage Bracket\" appears on all 10 pages; \"Rate Schedule\", \"Schedule\" and \"Taxable Income\" appear 0 times. Re-downloaded and re-counted on 9 August 2026.",
   "law_behind_the_document": {
    "cite": "32 V.S.A. § 5822, Tax on income of individuals, estates, and trusts",
    "url": "https://legislature.vermont.gov/statutes/section/32/151/05822"
   },
   "first_captured": "2026-08-09",
   "last_checked": "2026-08-09"
  },
  {
   "id": "me-2026-standard-deduction-two-figures",
   "anchor": "https://calceva.com/corrections/#me-2026-standard-deduction-two-figures",
   "party": "Maine Revenue Services (official publications)",
   "document": "Maine Revenue Services, Form 1040ES-ME 2026, p. 2, against the 2026 Withholding Tables booklet (26_wh_tab_instr.pdf)",
   "document_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf",
   "what_it_says": "$15,300 single / $30,600 joint, in the withholding booklet (file dated 23 December 2025)",
   "what_the_source_supports": "$15,700 single / $31,400 joint, in Form 1040ES-ME 2026 (file dated 17 July 2026)",
   "verbatim": [
    {
     "quote": "Maine basic standard deduction amounts are $15,300* for single and $30,600* for",
     "page": 1,
     "open_at": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_wh_tab_instr.pdf#page=1"
    },
    {
     "quote": "Single------------------------ $15,700",
     "page": 2,
     "open_at": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf#page=2"
    }
   ],
   "the_check": "Two documents of the same agency, for the same tax year, differ by $400 single and $800 joint. Neither repeats the 2025 figures ($15,000 / $30,000), so it is not a stale copy of the prior year.",
   "law_behind_the_document": {
    "cite": "36 M.R.S. § 5124-C, Standard deduction; resident on or after January 1, 2018",
    "url": "https://legislature.maine.gov/statutes/36/title36sec5124-C.html"
   },
   "first_captured": "2026-08-09",
   "last_checked": "2026-08-09"
  },
  {
   "id": "mdcomp-2026-guide-275-monthly-single-carryover",
   "anchor": "https://calceva.com/corrections/#mdcomp-2026-guide-275-monthly-single-carryover",
   "party": "Comptroller of Maryland (marylandcomptroller.gov)",
   "document": "Maryland Employer Withholding Guide, effective January 2026 (Revised December 2025)",
   "document_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf",
   "what_it_says": "$953.13 plus 8.50% of excess over $20,833",
   "what_the_source_supports": "$1,640.60 plus 8.50% of excess over $20,833",
   "verbatim": [
    {
     "quote": "$ 12,500  $  20,833  953.13  plus  8.25%  $  12,500",
     "page": 23,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=23"
    },
    {
     "quote": "$ 20,833  $  41,667  953.13  plus  8.50%  $  20,833",
     "page": 23,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=23"
    },
    {
     "quote": "$ 41,667  $  83,333  3,411.49  plus  9.00%  $  41,667",
     "page": 23,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=23"
    }
   ],
   "the_check": "Walk the table's own chain. Row three: 953.13 + 8.25% of (20,833 - 12,500) = 953.13 + 687.47 = 1,640.60, so row four should open at $1,640.60. Row five opens at $3,411.49, and 1,640.60 + 8.50% of (41,667 - 20,833) = 3,411.49 exactly - while 953.13 + 8.50% of the same band gives 2,724.02, which is not what the guide prints. Second check without leaving the page: the Monthly figures are double the Semi-Monthly ones, and the Semi-Monthly table prints 820.31 where Monthly should print 1,640.60.",
   "law_behind_the_document": null,
   "first_captured": "2026-08-13",
   "last_checked": "2026-08-13"
  },
  {
   "id": "mdcomp-2026-guide-275-monthly-mfj-rate",
   "anchor": "https://calceva.com/corrections/#mdcomp-2026-guide-275-monthly-mfj-rate",
   "party": "Comptroller of Maryland (marylandcomptroller.gov)",
   "document": "Maryland Employer Withholding Guide, effective January 2026 (Revised December 2025)",
   "document_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf",
   "what_it_says": "$1,947.92 plus 8.25% of excess over $25,000",
   "what_the_source_supports": "$1,947.92 plus 8.50% of excess over $25,000",
   "verbatim": [
    {
     "quote": "$ 25,000  $  50,000  1,947.92  plus  8.25%  $  25,000",
     "page": 23,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=23"
    },
    {
     "quote": "$ 50,000  $  100,000  4,072.92  plus  9.00%  $  50,000",
     "page": 23,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=23"
    },
    {
     "quote": "$ 12,500  $  25,000  973.96  plus  8.50%  $  12,500",
     "page": 23,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=23"
    }
   ],
   "the_check": "Subtract the two cumulative figures the guide prints: 4,072.92 - 1,947.92 = 2,125.00 across a $25,000 band, which is 8.50 percent, not the 8.25 percent printed. At 8.25 percent the next row would have to open at $4,010.42.",
   "law_behind_the_document": null,
   "first_captured": "2026-08-13",
   "last_checked": "2026-08-13"
  },
  {
   "id": "mdcomp-2026-guide-310-semimonthly-single-overstated",
   "anchor": "https://calceva.com/corrections/#mdcomp-2026-guide-310-semimonthly-single-overstated",
   "party": "Comptroller of Maryland (marylandcomptroller.gov)",
   "document": "Maryland Employer Withholding Guide, effective January 2026 (Revised December 2025)",
   "document_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf",
   "what_it_says": "$1,789.06 plus 9.35% of excess over $20,833 (and $3,737.01 on the row below)",
   "what_the_source_supports": "$1,778.65 plus 9.35% of excess over $20,833 (and $3,726.56 on the row below)",
   "verbatim": [
    {
     "quote": "$ 20,833  $  41,667   1,789.06  plus  9.35%  $  20,833",
     "page": 35,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=35"
    },
    {
     "quote": "$ 41,667  $  --   3,737.01  plus  9.60%  $  41,667",
     "page": 35,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=35"
    },
    {
     "quote": "$ 10,417  $  20,833   856.77  plus  8.85%  $  10,417",
     "page": 35,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=35"
    }
   ],
   "the_check": "Walk the table's own chain: 856.77 + 8.85% of (20,833 - 10,417) = 856.77 + 921.82 = 1,778.59, not 1,789.06. Then check it against the guide's other tables for the same 3.10% rate, which are built from the same brackets: the annual table prints $42,687.50 at that step, and 42,687.50 / 24 = 1,778.65; the monthly prints $3,557.32, and half of that is 1,778.66; the quarterly prints $10,671.88, and a sixth is 1,778.65. Three tables and the chain all land within seven cents of each other, and ten dollars away from the figure printed here.",
   "law_behind_the_document": null,
   "first_captured": "2026-08-13",
   "last_checked": "2026-08-13"
  },
  {
   "id": "mdcomp-2026-guide-265-semimonthly-single-overstated",
   "anchor": "https://calceva.com/corrections/#mdcomp-2026-guide-265-semimonthly-single-overstated",
   "party": "Comptroller of Maryland (marylandcomptroller.gov)",
   "document": "Maryland Employer Withholding Guide, effective January 2026 (Revised December 2025)",
   "document_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf",
   "what_it_says": "$3,539.90 plus 9.15% of excess over $41,667",
   "what_the_source_supports": "$3,539.06 plus 9.15% of excess over $41,667",
   "verbatim": [
    {
     "quote": "$ 41,667  $  --   3,539.90  plus  9.15%  $  41,667",
     "page": 20,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=20"
    },
    {
     "quote": "$ 20,833  $  41,667   1,684.90  plus  8.90%  $  20,833",
     "page": 20,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=20"
    }
   ],
   "the_check": "1,684.90 + 8.90% of (41,667 - 20,833) = 1,684.90 + 1,854.23 = 3,539.13. The annual table for the same rate prints $84,937.50, and 84,937.50 / 24 = 3,539.06; the monthly prints $7,078.09, half of which is 3,539.05. The printed 3,539.90 matches none of these.",
   "law_behind_the_document": null,
   "first_captured": "2026-08-13",
   "last_checked": "2026-08-13"
  },
  {
   "id": "mdcomp-2026-guide-of-excess-over-column",
   "anchor": "https://calceva.com/corrections/#mdcomp-2026-guide-of-excess-over-column",
   "party": "Comptroller of Maryland (marylandcomptroller.gov)",
   "document": "Maryland Employer Withholding Guide, effective January 2026 (Revised December 2025)",
   "document_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf",
   "what_it_says": "of excess over $250,000 on rows that start at $300,000 (p.11, p.14, p.17); $600,000 on a row starting at $300,000 (p.18); $14,853 for $14,583 (p.17); $50,500 for $50,000 (p.26); $41,6670 for $41,667 (p.11)",
   "what_the_source_supports": "each row's 'of excess over' should repeat that row's own lower bound",
   "verbatim": [
    {
     "quote": "$ 300,000  $  --   24,668.75  plus  8.90%  $  250,000",
     "page": 17,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=17"
    },
    {
     "quote": "$ 300,000  $  600,000   22,325.00  plus  8.15%  $  600,000",
     "page": 18,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=18"
    },
    {
     "quote": "$ 41,667  $  --   1,375.01  plus  3.30%  $  41,6670",
     "page": 11,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=11"
    }
   ],
   "the_check": "Read down any 'of excess over' column: every row repeats the figure in its own 'Over' cell. Then look at the last row of the quarterly table for married filers on page 17: it starts at $300,000 and points at $250,000. Applied literally, an employee at $300,000 of quarterly taxable income has 8.90% charged on $50,000 that the row does not cover - $4,450 per quarter. The state rate schedule in the Withholding Tax Facts 2026 puts the bracket boundary at $1,200,000 a year, which is $300,000 a quarter, confirming which of the two cells is wrong.",
   "law_behind_the_document": null,
   "first_captured": "2026-08-13",
   "last_checked": "2026-08-13"
  },
  {
   "id": "mdcomp-2026-guide-240-monthly-single-bound",
   "anchor": "https://calceva.com/corrections/#mdcomp-2026-guide-240-monthly-single-bound",
   "party": "Comptroller of Maryland (marylandcomptroller.gov)",
   "document": "Maryland Employer Withholding Guide, effective January 2026 (Revised December 2025)",
   "document_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf",
   "what_it_says": "Over $83,833",
   "what_the_source_supports": "Over $83,333",
   "verbatim": [
    {
     "quote": "$ 83,833  $  --   6,869.76  plus  8.90%  $  83,333",
     "page": 17,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=17"
    },
    {
     "quote": "$ 41,667  $  83,333   3,265.65  plus  8.65%  $  41,667",
     "page": 17,
     "open_at": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf#page=17"
    }
   ],
   "the_check": "The row above ends at $83,333 and this one starts at $83,833, so $500 of monthly income falls in neither. The row's own 'of excess over' cell already says $83,333, and $1,000,000 a year over twelve months is $83,333.33.",
   "law_behind_the_document": null,
   "first_captured": "2026-08-13",
   "last_checked": "2026-08-13"
  }
 ]
}