OR HoH 2025 25Kpwages 787Kintrec 53Kpensions 8Kgssi 1depx 5age1

[feenberg]

See http://taxsim.nber.org/out2psl/952

TA and PE agree, but I do not understand how they get the calculated tax before credits. My reference is page 32 of

https://taxsim.nber.org/historical_state_tax_forms/OR/2025/233803.pdf

which says:

if your taxable income is over $125,000 .......................... your tax is $10,627 plus 9.9% of excess over $125,000i

so I calculate

` tax before credits=83428=10627+.099*(860364-125000)`

But PE and TA both get $81,680. Is there an alternate method?

[PavelMakarchuk]

The TaxAct OR-40 PDF (page 4) shows tax = $81,682 — matching PE ($81,680.97 within rounding). So TA and PE agree as you noted; the confusion is about which Chart to use.

Per 2025 OR-40 Instructions, page 32 (Tax Rate Charts) verbatim:

Chart S — Single / Married filing separately:
"If your taxable income is over $125,000 ..... your tax is $10,627 plus 9.9% of excess over $125,000"

Chart J — Married filing jointly, Head of Household, or Qualifying Surviving Spouse:
"If your taxable income is over $250,000 ..... your tax is $21,256 plus 9.9% of excess over $250,000"

This filer is HoH (mstat=1 + depx≥1, the standard TAXSIM convention PE infers as Head of Household) → Chart J applies, not Chart S.

Statute-correct calc for HoH at taxable income $860,364:

• $21,256 + 9.9% × ($860,364 − $250,000)
• = $21,256 + 9.9% × $610,364
• = $21,256 + $60,426.04
• = $81,682.04

Which matches TaxAct ($81,682) and PE ($81,680.97) within rounding. Your hand calc reading of "$10,627 + 9.9%" was the Chart S (Single) thresholds, which is why it didn't match.

TAXSIM-35 returns $83,428.11 — that's the Chart S formula applied to an HoH filer. Could TAXSIM-35 be applying Chart S thresholds for mstat=1 regardless of dependents? Per the TY 2025 OR-40 instructions, HoH should use the same chart as Joint (Chart J).