About
Where the figures come from
Every number on this site is transcribed from the statute or the controlling IRS guidance, and lives in a single file so it can be audited and refreshed in one place. Each figure belongs to a group with its own source and its own verification date:
| Figures | Source | Checked |
|---|---|---|
| Qualified tips deduction | T.D. 10044, "Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips", 13 April 2026; Schedule 1-A (Form 1040) Part II | 2026-09-08 |
| Qualified overtime deduction | IRC § 225; Schedule 1-A (Form 1040) Part III | 2026-09-08 |
| Passenger vehicle loan interest deduction | IRC § 163(h)(4); Schedule 1-A (Form 1040) Part IV | 2026-09-08 |
| Enhanced deduction for seniors | IRC § 151(d)(5) (OBBBA § 70103); Schedule 1-A (Form 1040) Part V | 2026-09-08 |
| State and local tax deduction cap | IRC § 164(b)(6), as amended by OBBBA | 2026-09-08 |
| Charitable contribution rules | IRC § 170(p) (non-itemizer deduction) and § 170 (0.5% floor) | 2026-09-08 |
| Annual inflation adjustments | Rev. Proc. 2025-32, 2026 adjusted items | 2026-09-08 |
| Payroll tax figures | Social Security Administration 2026 taxable maximum; IRC § 3101 rates | 2026-09-08 |
Current tax year: 2026. Figures current as of September 8, 2026.
What this site is not
This site is general information, not tax advice. Figures are estimates and may not reflect the final IRS guidance for the tax year. Confirm your situation with a qualified tax professional or the IRS before filing.
Corrections
If a figure here is wrong, it should be fixed rather than argued about. Tax figures are checkable — either a number matches the source or it does not — so a correction needs only three things: the page, the figure you think is wrong, and the source you are reading it from.
Corrections to figures are treated differently from corrections to prose. Because every number on this site comes from one place, a wrong figure is a single edit that propagates to every page, tool and article that uses it, and it will be made the same day it is confirmed. The date in the table above moves when it happens, so you can see that it did.
Send corrections to corrections@obbbadeductions.com.
What is not here
This site covers federal income tax only, and only the provisions the One Big Beautiful Bill Act changed. It does not calculate your tax liability, handle state tax, or account for credits, other deductions, or anything else specific to your return. Two provisions are deliberately left out because the guidance is not settled enough to publish figures for — they are listed in the site's data file rather than half-covered here.