Indiana take-home pay

TY2026 rate (2.95%) is confirmed in DN-01 effective January 1, 2026 (IC 6-3-2-1(b) phase-down). Per-dependent exemption modeled as $2,500 = $1,000 basic dependent (Schedule 3 line 2) + $1,500 additional qualifying-child exemption (Schedule 3 line 3) — typical case. Out-of-scope exemptions: (a) the $3,000 first-year qualifying-child amount under IB #117 (replaces $1,500); (b) age 65+/blind $1,000 each (Schedule 3 line 4); (c) low-income $500 supplemental exemption when taxpayer is 65+ and federal AGI is under $40,000 ($20,000 MFS) (Schedule 3 line 5); (d) adopted-child $3,000 additional exemption (Schedule 3 line 6, SEA 2-2022(ss)). All 92 Indiana counties levy a Local Income Tax (LIT) under IC 6-3.6, encoded under localTaxes with rates effective January 1, 2026 per DN-01. Six counties have TY2026-effective rate increases: Carroll (0.022733 → 0.024733), Grant (0.0255 → 0.0275), Greene (0.0215 → 0.0235), Howard (0.0195 → 0.0235), Shelby (0.016 → 0.017), Union (0.02 → 0.0275). nonResidentRate is intentionally undefined for all 92 counties: per DN-01, an Indiana county taxes residents on January 1 of the tax year and nonresidents whose principal place of business or work is in the county on January 1 at the same rate. There is no separate non-resident schedule, so non-resident URL surface is suppressed by route gating on nonResidentRate !== undefined. **County wage base (PR-N10)**: each county encodes `wageBase: 'stateTaxableIncome'` per IN Schedule CT-40 line 1, which directs filers to enter 'Indiana taxable income from Form IT-40, line 7'. This is state AGI minus state SD/exemptions — NOT state AGI alone. Prior PR-N8a encoding (`wageBaseFollowsState: true` → stateAdjustedGross) overstated county tax by (exemption × county-rate) per filer, bounded at ($1,000 + $2,500 × dependents) × county-rate (≈ $20 for single-no-deps Marion; ≈ $141 for MFJ-2-deps Marion). PR-N10 closes this gap.