Sources
Sources
SumPilot uses a mix of user-entered values, reviewed annual constants, and public data feeds. Calculators that depend on official yearly values are designed so those values can be reviewed and updated without hiding the source year from users.
Last updated July 2, 2026
Tax and Withholding
Reviewed 2026-06-19
- IRS IR-2025-103 and Revenue Procedure 2025-32 for 2026 ordinary brackets and standard deductions.
- SSA contribution and benefit base page for 2026 Social Security wage base and payroll tax rates.
- IRS capital gains topic and current 2026 capital-gains bracket references for long-term capital gains thresholds.
- Review annually before each filing season.
Insurance, Medicare, HSA, FSA, and Marketplace Assumptions
Reviewed 2026-06-19
- Medicare Part B premium, deductible, Part B IRMAA, and Part D IRMAA values are based on CMS 2026 Medicare Parts A & B Premiums and Deductibles guidance and should be reviewed annually.
- HSA contribution limits and HDHP minimum deductible / maximum out-of-pocket values are based on IRS 2026 HSA/HDHP guidance and should be reviewed annually.
- Health FSA contribution and carryover limits are based on IRS 2026 inflation-adjustment guidance and should be reviewed annually.
- Marketplace maximum out-of-pocket limits are based on HealthCare.gov 2026 plan-year limits and should be reviewed annually.
Social Security
Reviewed 2026-06-21
- Social Security earnings-test limits are yearly SSA planning constants verified against SSA Exempt Amounts Under the Earnings Test.
- Official benefit estimates, earnings-test rules, and claiming guidance should be checked at SSA.gov.
Unemployment Benefits
Reviewed 2026-07-12
- 2026 state maximum weekly benefit amounts verified against each state's own labor agency or the DOL Significant Provisions of State UI Laws, effective January 2026, as of July 2026. All 51 jurisdictions were individually confirmed.
- Iowa updates its maximum on a fiscal-year cycle beginning in July, not January 1, and is flagged for a mid-year check going forward.
- Dependent allowances, partial unemployment, duration, eligibility, and taxable treatment vary by state and are not fully modeled.
Small Business Retirement Limits
Reviewed 2026-06-30
- IRS 2026 retirement-plan dollar limits, including SECURE 2.0 higher catch-up limits for ages 60-63.
- Catch-up contributions are in addition to the annual additions limit.
- Certain SIMPLE plans may have special higher base limits or different catch-up rules; plan documents control.
Transportation and Vehicle Costs
Reviewed 2026-07-12
- IRS mileage rates are reference assumptions and are not the same as a personal tax deduction or actual vehicle cost.
- Fuel prices, electricity rates, insurance premiums, registration, repairs, parking, tolls, and depreciation should remain editable because they vary by vehicle and location. The reviewed gasoline default uses the June 2026 U.S. regular gasoline average of about $4.05/gallon during a volatile fuel-price period.
- FuelEconomy.gov, DOE/AFDC, AAA, insurer quotes, lender terms, DMV fees, and repair estimates should be checked before major vehicle decisions.
Inflation
Reviewed 2026-06-20
- Inflation calculators can use the U.S. Bureau of Labor Statistics public CPI API when available.
- If live CPI data is unavailable, SumPilot uses a reviewed fallback CPI snapshot and clearly labels fallback data in calculator results.
Fuel and Energy
Reviewed 2026-06-20
- Fuel and energy calculators can use U.S. Energy Information Administration API series for gasoline, heating oil, propane, and residential electricity.
- Vehicle fuel price and efficiency lookups can use FuelEconomy.gov public feeds and NHTSA VIN decoding where available.
- If a live feed is unavailable, SumPilot uses reviewed fallback snapshots and keeps user-entered values editable.
Currency and Purchasing Power
Reviewed 2026-06-19
- Currency calculators use live or fallback exchange-rate support depending on data availability.
- Historical and cost-of-living currency comparisons are labeled carefully when only fallback or manually entered assumptions are available.