INPUT AND EVIDENCE LEDGER
Put the two cases on the same footing.
| Field | Value | Origin |
|---|---|---|
| Single / married filing separately | $16,100 | IRS 2026 standard deduction |
| Head of household | $24,150 | IRS 2026 standard deduction |
| Married filing jointly | $32,200 | IRS 2026 standard deduction |
| Income example | $100,000 before deductions | Controlled comparison input |
DECISION READING
Read the gap, not just the winner.
MOVE cannot produce one credible tax result from salary and city alone. Filing status changes the taxable base before marginal brackets are applied, so it must remain a visible user input.
REPRODUCIBLE WORK
The comparison ledger.
| Check | Formula or rule | Result |
|---|---|---|
| Single taxable base | $100,000 − $16,100 | $83,900 |
| Head-of-household base | $100,000 − $24,150 | $75,850 |
| Joint base | $100,000 − $32,200 | $67,800 |
| Largest base gap | $83,900 − $67,800 | $16,100 before brackets, credits, and other deductions |
SOURCE SNAPSHOT
The official values behind the comparison.
SENSITIVITY
Conditions that can reverse the gap.
- Itemized deductions can replace the standard deduction.
- Credits and household-specific deductions are separate from this calculation.
- A joint return combines income, so the $100K example is not a household forecast.
OWNER AUTHORIZATION + VERIFICATION RECORD
One accountable operator and a reproducible check record.
The TOOOLBOX site owner authorized this publication scope and remains the correction contact. The checks below were completed during preparation with AI-assisted implementation; they are an audit record, not a claim of licensed professional review.
- Review ID
- TB-MOVE-15-20260902
- Owner role
- TOOOLBOX site owner and developer
- Release scope
- Owner-authorized · 2026-09-02
- Correction channel
- Public contact page
- Matched all three deduction values to the IRS release.
- Recomputed the taxable bases from the declared $100K example.
- Checked that deductions are not described as tax savings dollar-for-dollar.
BOUNDARIES
Claims this comparison cannot support.
- This is federal taxable-income setup, not final tax liability.
- State and local rules are excluded.
- Tax law can change; the page is tied to tax year 2026.
MORE MOVE DECISION NOTES
Compare another evidence pattern.
The related notes deliberately use different questions, data states, and editorial forms.