generated: '2026-08-09' method: derived source: >- examples/planomy-tax-data-2026.json (live payload, 2026-08-09) and the prose schema at https://planomy.net/data/#schema description: >- Controlled vocabulary of the terms this API uses on the wire. Every term below appears as a real field name, key or enumerated value in the published dataset — this is a reading of the payload, not a proposed taxonomy. Definitions are grounded in the US federal documents the dataset cites. terms: - term: electiveDeferral domain: retirement savings definition: >- The annual limit on employee salary-deferral contributions to a 401(k), 403(b), governmental 457(b) or the federal Thrift Savings Plan. path: contributionLimits.employerPlans.electiveDeferral source: irs-notice-2025-67 - term: catchUpAge50 domain: retirement savings definition: Additional contribution room available from the year the participant turns 50. path: contributionLimits.employerPlans.catchUpAge50 - term: catchUpAge60To63 domain: retirement savings definition: >- The higher "super catch-up" available only in the years the participant is aged 60 to 63, introduced by SECURE 2.0. path: contributionLimits.employerPlans.catchUpAge60To63 - term: totalAnnualAdditions domain: retirement savings definition: The IRC §415(c) limit on all contributions to a participant's account for the year. path: contributionLimits.employerPlans.totalAnnualAdditions - term: highlyCompensatedThreshold domain: retirement savings definition: Compensation at or above which an employee is a highly compensated employee for nondiscrimination testing. path: contributionLimits.employerPlans.highlyCompensatedThreshold - term: definedBenefitLimit domain: retirement savings definition: The IRC §415(b) annual benefit limit for a defined-benefit plan. path: contributionLimits.employerPlans.definedBenefitLimit - term: deferralHigherLimitPlans domain: retirement savings definition: >- The raised SIMPLE deferral limit available to plans that elect the higher limit under SECURE 2.0. path: contributionLimits.simple.deferralHigherLimitPlans - term: hsa domain: health coverage definition: Health Savings Account — contribution limits split self-only and family, with a statutory age-55 catch-up. path: contributionLimits.hsa source: irs-rev-proc-2025-19 - term: hdhp domain: health coverage definition: >- High Deductible Health Plan — the minimum deductible and maximum out-of-pocket thresholds a plan must meet for its holder to be HSA-eligible. path: contributionLimits.hdhp - term: healthFsa domain: health coverage definition: Health Flexible Spending Arrangement — salary-reduction limit and maximum carryover. path: contributionLimits.healthFsa source: irs-rev-proc-2025-32 - term: irmaa domain: health coverage definition: >- Income-Related Monthly Adjustment Amount — the Medicare Part B and Part D surcharges applied above income thresholds. Uses a two-year MAGI lookback: 2026 premiums key off 2024 MAGI. path: medicare.irmaaTiers source: cms-2026-premiums - term: magiMin domain: health coverage definition: The lower bound of modified adjusted gross income at which an IRMAA tier begins. path: medicare.irmaaTiers.*[].magiMin - term: partBTotalMonthlyPremium domain: health coverage definition: >- The CMS-published total Part B premium for a tier — standard premium plus surcharge. Preferred over partBMonthlySurcharge when matching CMS exactly. path: medicare.irmaaTiers.*[].partBTotalMonthlyPremium - term: colaRate domain: social security definition: The annual cost-of-living adjustment applied to Social Security benefits. path: socialSecurity.colaRate source: ssa-cola-2026 - term: wageBase domain: social security definition: >- The maximum earnings subject to the Social Security portion of payroll tax. Mirrored at fica.socialSecurityWageBase. path: socialSecurity.wageBase - term: quarterOfCoverage domain: social security definition: The earnings needed to be credited with one quarter of coverage toward benefit eligibility. path: socialSecurity.quarterOfCoverage - term: earningsTest domain: social security definition: >- The retirement earnings test — limits above which benefits are withheld for a beneficiary below full retirement age, with a separate higher limit in the year full retirement age is reached. path: socialSecurity.earningsTest - term: additionalMedicareRate domain: payroll tax definition: The extra Medicare tax rate applied to wages above the additional Medicare threshold. path: fica.additionalMedicareRate source: irs-topic-751 - term: standardDeduction domain: income tax definition: The federal standard deduction, given per filing status. path: federal.standardDeduction source: irs-rev-proc-2025-32 - term: bracket domain: income tax definition: >- A marginal rate band expressed as {min, rate}. `min` is the lower bound; the upper bound is the next entry's `min`, and the final entry is open-ended. path: federal.brackets.*[] - term: phaseOut domain: retirement savings definition: >- The modified-AGI range {start, end} over which a benefit reduces to zero — used for Roth IRA contributions and traditional IRA deductibility. path: phaseOuts - term: saversCredit domain: retirement savings definition: Maximum AGI at which any Saver's Credit is available, per filing status. path: phaseOuts.saversCredit - term: rmd domain: retirement savings definition: >- Required Minimum Distribution — the applicable age at which distributions must begin, and the required beginning date rule. path: rmd source: irs-td-10001 - term: applicableAge domain: retirement savings definition: >- The age at which RMDs begin, keyed by birth-year range. 73 for those born 1951–1959; 75 from 1960 onward. path: rmd.applicableAges[].age - term: requiredBeginningDate domain: retirement savings definition: >- April 1 of the year after the applicable age is reached; every later year's distribution is due by December 31. path: rmd.requiredBeginningDate enumerations: - name: filingStatus values: [single, marriedJoint, marriedSeparate, headOfHousehold] note: Not every section carries all four; brackets and IRMAA tiers carry only single and marriedJoint. - name: stateTaxKind values: [flat, brackets] path: states.*.kind - name: stateKey values: [NONE, PA, IL, MA, VA, CA, NY, NJ, OR, MN] note: >- Ten presets, not fifty states. `NONE` is a pseudo-key meaning no state income tax; an absent state is unmodelled, not zero. - name: publisher values: - Internal Revenue Service - Social Security Administration - Centers for Medicare & Medicaid Services path: sources.*.publisher units: money: US dollars as bare numbers — no symbol, no thousands separator. rates: Decimal fractions — 0.062 means 6.2%. dates: ISO 8601; publishedAt is a date-time, lastUpdated and retrieved are dates.