Maintenance Update 9 30 2025

Overview:

The Sept. 30th update for 2025 is limited One Big Beautiful Bill (OBBB) tax calculator changes, 72T calculators rate updates and HSA calculator updates. All updates are cumulative, if none of your calculators are affected, you can skip this limited update and any changes to your package will be included in the next update release. To view the previous update package please see Calculator Update 6/30/2025.

Update instructions:

1. Download the latest version of your calculator update from your download site, found on your update e-mail notice.
2. Run the update package (KJEUpdate.exe). This is a self-extracting zip file. (Or unzip the KJEUpdate.zip file if you are using a non-windows platform.)
3. When prompted for a directory, you may use the default or enter your own. It is recommended that you extract the update to a new directory and then move the required files to your production environment. One directory will be created with no subdirectories.
4. Copy the new files to your current deployment, replacing files with identical files names with the new ones.

If you wish, you can download the full calculator package from the same location, and refresh all files provided by KJE for your calculators. This package includes any site specific changes done for you by KJE, but will not include any customizations by you or your web-developers. Please contact us if you have questions regarding this new update package.

Master Changes (affects all calculators):

1. ADA and Screen Readers: Small improvements to ADA compliance and screen reader functionality are included in this update.

Calculator specific updates:

1. 1040 Tax Estimator: (Tax1040.html) has been updated for most of the new rules and schedules for the OBBB passed in July 2025. This includes changes to the definitions, and the calculation modules. It is likely that additional changes to the rules will take place before the end of 2025. The following tables and definitions have been updated in all calculators in which they appear.

   Taxes paid (generally state and local)

   Enter the total of your 1) state and local property taxes and 2) state and local income taxes. If your state does not have an income tax (or you have paid more sales tax than income tax during the year) you can choose to include state and local sales tax paid instead of state and local income taxes. The deduction has been increased to $40,000 ($20,000 for married filing separately) as part of the OBBB passed in July 2025. This increase is subject a 30% phaseout for adjusted gross income above $500,000 ($250,000 for married filing separately).

   Dependents qualifying for child tax credit

   Enter the number of dependent children that qualify for the child tax credit. To qualify, a child must be under age 17 at the end of the year. They must be either your child, one of your siblings or your foster child or a child of any of them (for example your grandchild). In addition, they must have lived with you for more than half of the year, not provide more than half of their own support and must be claimed as a dependent on your tax return. In 2025, for each qualifying child you can receive up to a $2,200 tax credit.

   Income Thresholds for Child Tax Credit Phaseout of $2,200 for children and $500 for other dependents

   Filing Status	Maximum AGI for Full Credit	AGI No Credit
   Married Filing Jointly	$400,000	$50 reduction for every $1,000 over threshold
   Qualified Surviving Spouse	$200,000	$50 reduction for every $1,000 over threshold
   Single	$200,000	$50 reduction for every $1,000 over threshold
   Heads of Household	$200,000	$50 reduction for every $1,000 over threshold
   Married Filing Separately	$200,000	$50 reduction for every $1,000 over threshold

   Taxable income adjustments for Social Security and student loan interest

   This is for a group of income items and benefits normally excluded from your taxable income but included when calculating the amount of Social Security that is taxable and the amount of student loan interest you can deduct. This amount is the total of the following:

   1. Employer-provided adoption benefits excluded from your income (Form 8839)
   2. U.S. savings bond interest excluded from your income (from form 8815)

   If you have:

   1. Income for Bona Fide Residents of American Samoa (form 4563) or Puerto Rico that was excluded from your income
   2. Foreign earned income or housing that was excluded from your income (form 2555)
   3. Foreign housing deductions (form 2555)

   Please see IRS Publication 915 for more information. This calculator is not designed for cases when these additional sources of income adjustments apply.

   Enhanced deduction for seniors has been added to all tax estimating calculators. This allows for up to $6,000 additional deduction for individuals over 65. If married, both spouses can receive this additional deduction. The deduction is subject to income limitations above $150,000 for married filing jointly, $75,000 for all other filers.

   The 1040 tax estimator includes the IRS draft calculations for qualified tips, qualified overtime or qualified car loan interest. New entry and output fields were added to accommodate these three new deductions.

2. U.S. Easy Tax Estimator: (TaxEZ1040.html) has been updated for most of the new rules and schedules for the OBBB passed in July 2025. This includes changes to the definitions, and the calculation modules. Please note that no new entry or output fields were added, but the tax tables and many of the tax computations were affected. This calculator doesn't currently include qualified tips, qualified overtime or qualified car loan interest.

3. Simple Federal Tax Calculator: (Tax1040Simple.html) has been updated for most of the new rules and schedules for the OBBB passed in July 2025. This includes changes to the definitions, and the calculation modules. Please note that no new entry or output fields were required, but the tax tables and many of the tax computations were affected. This calculator doesn't currently include qualified tips, qualified overtime or qualified car loan interest.

4. Marginal Tax Calculator: (TaxMargin.html, SPTaxMargin.html) has been updated for most of the new rules and schedules for the OBBB passed in July 2025. This includes changes to the definitions, and the calculation modules. Please note that no new entry or output fields were required, but the tax tables and many of the tax computations were affected. This calculator doesn't currently include qualified tips, qualified overtime or qualified car loan interest.

5. Charitable Tax Savings Calculator: (CharitableTax.html) has been updated for new rates and schedules for 2025. This includes changes to the definitions, and the calculation modules. Please note that no new entry or output fields were required, but the tax tables and many of the tax computations were affected.

6. Taxable Social Security Benefits Calculator: (SocialSecurityTaxable.html) has been updated for new rates and rules for 2025. This includes changes to the definitions, and the calculation modules. Please note that no new entry or output fields were required.

7. 72T Calculator, 72T Distribution Impact: (Retire72T.html, Retire72T2.html, Retire72Alt.html, SPRetire72T.html, SPRetire72Alt): The default "Reasonable interest rate" has been changed to 4.65% to reflect 120% of the current Federal Mid-Term rate as of October 2025.

8. HSA Calculators: All HSA calculators have been updated to include 2026 data in the definitions. They have also been updated to include a plan year for contributions. Please see table below for descriptions of change to each calculator.

   Health Savings (HSA) Calculators from Dinkytown.net

   Health Savings Account (HSA) Contribution Calculator	HSAContribution.html	Plan year added to inputs and definitions. Ability to select current year (2025) or next year (2026) and all applicable limits and rules for selected year will apply to the calculations.
   Health Savings Account (HSA) Goal Calculator	HSAGoal.html	Plan year added to inputs and definitions. Ability to select current year (2025) or next year (2026) and all applicable limits and rules for selected year will apply to the calculations.
   Health Savings Account (HSA) Savings Calculator	HSASavings.html	Plan year added to inputs and definitions. Ability to select current year (2025) or next year (2026) and all applicable limits and rules for selected year will apply to the calculations.
   Health Savings Account (HSA) vs. Traditional Health Plan	HSAvsTraditional.html	Plan year added to the report (defaults to the current year 2025).
   Health Savings Account (HSA) vs. Traditional Total Savings Comparison	HSATotalSavings.html	Plan year added to the report (defaults to the current year 2025).
   Health Savings Accounts (HSA) Employer Benefit	HSABusiness.html	Plan year added to the report (defaults to the current year 2025).

   Health Savings Accounts (HSA) Contribution and Limits

   	2025	2026	Change
   HSA Contribution Limit	Single: $4,300 Family: $8,550	Single: $4,400 Family: $8,750	Single: +$100 Family: +$200
   HSA catch-up contributions*	$1,000	$1,000	No change, not indexed to inflation
   HDHP minimum deductible	Single: $1,650 Family: $3,300	Single: $1,700 Family: $3,400	Self-only: +$50 Family: +$100
   HDHP maximum out-of-pocket**	Single: $8,300 Family: $16,600	Single: $8,500 Family: $17,000	Single: +$200 Family: +$400
   *Catch-up contributions can be made anytime during the year in which the participant turns 55. **This includes deductible amount, co-payments and other non-premium payments.