# East Corp Capital (https://eastcorpcapital.com)
> Independent Quantitative Financial Desk for the Northeast Corridor (NYC, NY State, Westchester, Nassau/Suffolk, NJ, CT, MA, PA, DMV & Florida).
> Corpus Version: 2.0 (Updated 2026-10-19) · 16 Interactive Simulators · 40 Statutory Pillar Studies · Machine JSON API: https://eastcorpcapital.com/api/v1/corridor-tax-rates.json

## 1. Standalone Interactive Financial & Tax Calculators (Click Depth = 1)
- [NYC & NY State Paycheck & Hourly Wage Tax Calculator (2026)](https://eastcorpcapital.com/calculators/nyc-paycheck/) — Calculates Federal withholding, FICA (Social Security + Medicare + 0.9% surtax), NY State progressive brackets (4%–10.9%), and NYC resident tax (3.078%–3.876%) for both annual salaries and hourly wages. | Companion Guide: https://eastcorpcapital.com/nyc-paycheck-tax-calculator-ny-state-brackets-2026/
- [New Jersey Exit Tax Calculator (Selling a House in NJ)](https://eastcorpcapital.com/calculators/nj-exit-tax/) — Computes the mandatory NJ non-resident seller estimated tax withholding at closing: the greater of 2% of gross consideration or 8.97%–10.75% of net capital gain after IRC § 121 exclusion. | Companion Guide: https://eastcorpcapital.com/nj-exit-tax-calculator-selling-house-new-jersey-git-rep/
- [NYC CEMA Mortgage Recording Tax Savings Calculator](https://eastcorpcapital.com/calculators/cema-mortgage-nyc/) — Calculates exact Mortgage Recording Tax (1.80%–1.925%) saved by consolidating an existing unpaid mortgage balance into a new refinance or purchase CEMA loan in NYC, Westchester, or Nassau. | Companion Guide: https://eastcorpcapital.com/cema-mortgage-calculator-nyc-refinance-closing-cost-savings/
- [NYC Mansion Tax, Mortgage Recording Tax & Buyer Closing Cost Calculator](https://eastcorpcapital.com/calculators/nyc-mansion-closing/) — Models the 8-tier progressive NYC Mansion Tax (1.00% to 3.90%), NYC/NYS Mortgage Recording Tax (1.80%–1.925% on Condos, $0 on Co-ops), and sponsor transfer taxes. | Companion Guide: https://eastcorpcapital.com/nyc-mansion-tax-mortgage-recording-closing-cost-calculator/
- [NYC 4% Unincorporated Business Tax (UBT) Calculator](https://eastcorpcapital.com/calculators/nyc-ubt-tax/) — Models the 4% NYC Unincorporated Business Tax on sole proprietors, freelancers, and LLCs above $95,000, including the $5,000 statutory exemption, sliding-scale UBT credit, and NYC resident tax credit. | Companion Guide: https://eastcorpcapital.com/nyc-unincorporated-business-tax-ubt-4-percent-calculator-guide/
- [NYC, NY, NJ, CT & MA Sales & Restaurant Tax Calculator](https://eastcorpcapital.com/calculators/east-coast-sales-tax/) — Computes exact state, city, and MCTD sales taxes, NYC $110 clothing exemption rules, NJ 3.3125% Urban Enterprise Zone rates, CT 7.35% restaurant meal tax, and pre-tax tip totals. | Companion Guide: https://eastcorpcapital.com/nyc-ny-nj-ma-ct-sales-tax-restaurant-calculator-guide/
- [NY / NJ Cross-Border Commuter Tax Credit Calculator](https://eastcorpcapital.com/calculators/ny-nj-commuter/) — Simulates New York non-resident tax withholding, the New Jersey Schedule NJ-COJ credit for taxes paid to NY, and the $15,000 NJ property tax deduction. | Companion Guide: https://eastcorpcapital.com/ny-nj-commuter-tax-credit-calculator-guide/
- [New York vs. Florida Tax Residency & Audit Savings Simulator](https://eastcorpcapital.com/calculators/ny-fl-relocation/) — Quantifies annual and 10-year compounded state/local income and capital gains tax savings when relocating domicile from NYC, NY, NJ, CT, or MA to Florida. | Companion Guide: https://eastcorpcapital.com/new-york-vs-florida-tax-residency-calculator-183-day-audit/
- [East Coast Mortgage PITI & Property Tax Calculator](https://eastcorpcapital.com/calculators/mortgage-piti/) — Computes monthly Principal, Interest, Property Taxes, and Home Insurance using real effective property tax rates for NYC, Long Island, Westchester, Northern NJ, CT, PA, and MA. | Companion Guide: https://eastcorpcapital.com/east-coast-mortgage-piti-property-tax-calculator-ny-nj-ct-pa-ma/
- [US Treasury Bills vs. Bank CDs After-Tax Yield Calculator](https://eastcorpcapital.com/calculators/tbills-vs-cd/) — Compares state-and-local-tax-exempt US Treasury bills against fully taxed bank CDs in NYC, NY, NJ, MA, and PA, and computes the exact Tax-Equivalent CD APY. | Companion Guide: https://eastcorpcapital.com/treasury-bills-vs-cd-after-tax-yield-calculator-ny-nj/
- [401(k) & Roth IRA Compound Growth & Catch-Up Simulator (2026)](https://eastcorpcapital.com/calculators/401k-roth/) — Projects tax-deferred and Roth compounding with 2026 IRS elective deferral limits ($23,500 standard, $31,000 age 50+, and $34,750 age 60–63 Super Catch-Up). | Companion Guide: https://eastcorpcapital.com/401k-roth-ira-calculator-2026-irs-contribution-limits/
- [Federal & East Coast State Capital Gains + 3.8% NIIT Calculator](https://eastcorpcapital.com/calculators/capital-gains/) — Calculates combined Federal long/short-term capital gains tax, the 3.8% Net Investment Income Tax, and state surtaxes (including NYC 14.776% and Mass. 9% Millionaire Tax). | Companion Guide: https://eastcorpcapital.com/capital-gains-tax-calculator-ny-nj-ma-federal-niit/
- [LLC vs. S-Corp Self-Employment & NY PTET Tax Savings Calculator](https://eastcorpcapital.com/calculators/llc-scorp/) — Compares single-member LLC self-employment tax (15.3%) against an S-Corp reasonable salary split plus the New York Pass-Through Entity Tax (PTET) federal SALT bypass. | Companion Guide: https://eastcorpcapital.com/llc-vs-s-corp-ny-ptet-tax-calculator-small-business/
- [SBA 7(a) & Commercial Business Loan Amortization Calculator](https://eastcorpcapital.com/calculators/sba-loan/) — Estimates monthly principal and interest, SBA upfront guaranty fees, total borrowing cost, and the minimum 1.25x Debt Service Coverage Ratio (DSCR) required by lenders. | Companion Guide: https://eastcorpcapital.com/sba-7a-loan-payment-calculator-amortization-rates/
- [NYC & Tri-State Rent vs. Buy Breakeven Calculator](https://eastcorpcapital.com/calculators/rent-vs-buy-nyc/) — Weighs Manhattan/Brooklyn rent inflation and down-payment investment returns against NYC buyer closing costs, common charges, property taxes, and home equity buildup. | Companion Guide: https://eastcorpcapital.com/nyc-rent-vs-buy-calculator-manhattan-brooklyn-breakeven/
- [Social Security COLA & Retirement Taxability Calculator](https://eastcorpcapital.com/calculators/social-security/) — Computes IRS Provisional Income to determine whether 0%, 50%, or 85% of your Social Security benefits are subject to federal tax, plus NY/NJ/PA state exemptions. | Companion Guide: https://eastcorpcapital.com/social-security-tax-calculator-cola-retirement-ny-nj-pa/

## 2. Northeast County-by-County & Corridor Tax Arbitrage Pillar Studies (2026)
- [Westchester County NY Property Tax Guide (2026): Scarsdale, Rye, Bronxville & Larchmont Effective Rates](https://eastcorpcapital.com/westchester-county-ny-property-tax-calculator-scarsdale-rye-bronxville-2026/) — [Westchester County · Equalization & STAR]
- [Nassau County Long Island Property Tax & Class 1 Assessment Guide (2026): Great Neck, Manhasset & Garden City](https://eastcorpcapital.com/nassau-county-long-island-property-tax-assessment-guide-great-neck-manhasset-2026/) — [Long Island · Class 1 Assessment & Grievance]
- [Bergen County NJ Property Tax Guide (2026): Ridgewood, Alpine, Tenafly, Englewood Cliffs & Fort Lee](https://eastcorpcapital.com/bergen-county-nj-property-tax-guide-ridgewood-alpine-tenafly-fort-lee-2026/) — [Northern NJ · Effective Levy & ANCHOR Rebate]
- [Midtown Direct NJ Property Tax Benchmark (2026): Millburn/Short Hills, Summit, Montclair, Chatham & Madison](https://eastcorpcapital.com/essex-morris-union-nj-midtown-direct-property-tax-short-hills-summit-montclair-2026/) — [Midtown Direct Rail Corridor · Essex, Morris & Union]
- [Fairfield County CT Mill Rate & Income Tax Arbitrage Guide (2026): Greenwich, Darien, New Canaan, Westport & Stamford](https://eastcorpcapital.com/fairfield-county-ct-tax-guide-greenwich-darien-new-canaan-westport-stamford-2026/) — [Connecticut Gold Coast · 70% Assessment Ratio]
- [Hudson River Gold Coast vs. Manhattan Tax Calculator (2026): How Moving to Jersey City or Hoboken Eliminates the 3.876% NYC Tax](https://eastcorpcapital.com/jersey-city-hoboken-weehawken-tax-abatement-vs-manhattan-nyc-resident-tax-2026/) — [Hudson River Arbitrage · 3.876% NYC Resident Tax Saved]
- [Greater Boston Property Tax & Proposition 2½ Guide (2026): Wellesley, Weston, Newton, Brookline, Lexington & Cambridge](https://eastcorpcapital.com/greater-boston-property-tax-proposition-2-5-guide-wellesley-weston-newton-brookline-cambridge-2026/) — [Massachusetts · Prop 2½ & Residential Exemption]
- [Philadelphia 3.75% Wage Tax vs. Main Line Suburbs (2026): Lower Merion, Radnor & Tredyffrin-Easttown Arbitrage](https://eastcorpcapital.com/philadelphia-wage-tax-vs-main-line-suburbs-lower-merion-radnor-chester-county-2026/) — [Pennsylvania · City Wage Tax vs. Suburban School Millage]
- [Capital Beltway Tri-Jurisdiction Tax Comparison (2026): Washington DC vs. Arlington/Fairfax VA vs. Montgomery County MD](https://eastcorpcapital.com/washington-dc-vs-northern-virginia-vs-montgomery-county-md-tax-comparison-2026/) — [DMV Corridor · Reciprocity & Car Tax Rules]
- [Hamptons 2% Peconic Bay Community Preservation Fund (CPF) Transfer Tax & Mansion Tax Guide (2026): Southampton & East Hampton](https://eastcorpcapital.com/hamptons-east-end-peconic-bay-community-preservation-fund-cpf-2-percent-transfer-tax-guide-2026/) — [Suffolk East End · 2.0% CPF + NYS Mansion Tax]
- [Connecticut 6.99% Mandatory Pass-Through Entity Tax (PTET) & 87.5% Credit Guide (2026): LLC, S-Corp & Partnership SALT Strategy](https://eastcorpcapital.com/connecticut-pass-through-entity-tax-ptet-credit-87-5-percent-calculator-guide-2026/) — [Connecticut Business Tax · 6.99% PTET & 87.5% Credit]
- [New York "Convenience of the Employer" Rule (2026): Why NJ, CT & PA Remote Workers Still Owe NYS Income Tax & How to Pass a Bona Fide Office Audit](https://eastcorpcapital.com/new-york-convenience-of-the-employer-rule-remote-worker-tax-audit-guide-2026/) — [NYS Non-Resident Audit · 20 NYCRR 132.18]

## 3. Core Statutory Pillar Guides & Research Library
- [NYC Co-op vs. Condo Calculator & Guide (2026): Closing Costs, Mortgage Recording Tax, Flip Taxes & Resale Rules](https://eastcorpcapital.com/nyc-coop-vs-condo-calculator-closing-costs-maintenance-resale/)
- [New York State & NYC Tax Refund Schedule (2026): How to Track Your IT-201 Status, Direct Deposit Dates & Audit Holds](https://eastcorpcapital.com/new-york-state-nyc-tax-refund-status-schedule-tracker-2026/)
- [NYC, NY, NJ, CT & MA Sales & Restaurant Tax Calculator (2026): 8.875% NYC Rate, $110 Clothing Rule & Dining Taxes](https://eastcorpcapital.com/nyc-ny-nj-ma-ct-sales-tax-restaurant-calculator-guide/)
- [NYC Unincorporated Business Tax (UBT) Calculator (2026): 4% Rate, $95,000 Threshold & Freelancer Credits](https://eastcorpcapital.com/nyc-unincorporated-business-tax-ubt-4-percent-calculator-guide/)
- [NYC CEMA Mortgage Calculator (2026): How to Slash the 1.925% Mortgage Recording Tax on Refinances & Purchases](https://eastcorpcapital.com/cema-mortgage-calculator-nyc-refinance-closing-cost-savings/)
- [New Jersey Exit Tax Calculator (2026): Selling a House in NJ, GIT/REP-1 Withholding & Exemptions](https://eastcorpcapital.com/nj-exit-tax-calculator-selling-house-new-jersey-git-rep/)
- [New Jersey Property Tax Relief Guide (2026): Stay NJ 50% Senior Credit, ANCHOR Rebate & Senior Freeze](https://eastcorpcapital.com/new-jersey-stay-nj-senior-property-tax-credit-anchor-rebate-guide/)
- [Westchester vs. Bergen County NJ vs. Fairfield County CT (2026): Complete Suburban Tax & Commute Comparison](https://eastcorpcapital.com/connecticut-vs-new-jersey-vs-westchester-suburban-tax-comparison/)
- [Northeast CPI Inflation Tracker (2026): Why NYC, Boston & Philadelphia Shelter Costs Outpace the US Average](https://eastcorpcapital.com/northeast-cpi-inflation-vs-us-national-average-ny-boston-philadelphia/)
- [Why Federal Reserve Rate Cuts Don’t Move East Coast Jumbo Mortgages Equally: The 10-Year Treasury Spread](https://eastcorpcapital.com/federal-reserve-rate-cuts-impact-east-coast-jumbo-mortgages-treasuries/)
- [The Tri-State CRE Maturity Wall in 2026–2027: Why Office & Multifamily Refinancings Test Regional Banks](https://eastcorpcapital.com/why-regional-east-coast-banks-face-commercial-real-estate-maturity-wall/)
- [Delaware LLC vs. New York LLC (2026): Section 206 Publication Costs & Foreign Qualification Guide](https://eastcorpcapital.com/delaware-llc-vs-new-york-llc-publication-requirement-cost-guide/)
- [Wall Street Bonus Pool & New York Fiscal Monitor (2026): Securities Compensation & Tax Receipts](https://eastcorpcapital.com/wall-street-bonus-pool-ny-state-tax-receipts-outlook-2026/)
- [Manhattan Office-to-Residential Conversions & the 467-m Tax Abatement: Financial Feasibility Study](https://eastcorpcapital.com/manhattan-office-to-residential-conversion-467m-tax-abatement/)
- [The New York Estate Tax Cliff (2026): Why Exceeding $7.16M by 5% Triggers a 160%+ Marginal Tax](https://eastcorpcapital.com/new-york-estate-tax-cliff-2026-exemption-trust-planning/)
- [Massachusetts 4% Millionaire Surtax (Article 44): Tax Brackets, Capital Gains & Wealth Migration Audit](https://eastcorpcapital.com/massachusetts-millionaire-sur-tax-4-percent-wealth-migration-study/)
- [Social Security Tax & COLA Calculator (2026): Provisional Income Rules in NY, NJ, PA & FL](https://eastcorpcapital.com/social-security-tax-calculator-cola-retirement-ny-nj-pa/)
- [NYC Rent vs. Buy Calculator (2026): Manhattan & Brooklyn Condo/Co-op Breakeven Horizon](https://eastcorpcapital.com/nyc-rent-vs-buy-calculator-manhattan-brooklyn-breakeven/)
- [SBA 7(a) Loan Payment Calculator (2026): WSJ Prime Spreads, Guarantee Fees & DSCR](https://eastcorpcapital.com/sba-7a-loan-payment-calculator-amortization-rates/)
- [LLC vs. S-Corp & NY PTET Tax Calculator (2026): Self-Employment Shield & SALT Workaround](https://eastcorpcapital.com/llc-vs-s-corp-ny-ptet-tax-calculator-small-business/)
- [Capital Gains Tax Calculator (2026): Federal 15%/20%, 3.8% NIIT & NY/NJ/MA State Rates](https://eastcorpcapital.com/capital-gains-tax-calculator-ny-nj-ma-federal-niit/)
- [401(k) & Roth IRA Calculator (2026 IRS Limits): Pre-Tax vs. Roth Arbitrage for High-Tax States](https://eastcorpcapital.com/401k-roth-ira-calculator-2026-irs-contribution-limits/)
- [Treasury Bills vs. High-Yield CD Calculator (2026): Why NY & NJ Savers Keep More After Tax](https://eastcorpcapital.com/treasury-bills-vs-cd-after-tax-yield-calculator-ny-nj/)
- [East Coast Mortgage PITI & Property Tax Calculator (2026): NY, NJ, CT, MA & PA County Rates](https://eastcorpcapital.com/east-coast-mortgage-piti-property-tax-calculator-ny-nj-ct-pa-ma/)
- [New York vs. Florida Tax Residency Calculator (2026): Savings & the 183-Day Domicile Audit](https://eastcorpcapital.com/new-york-vs-florida-tax-residency-calculator-183-day-audit/)
- [NYC Mansion Tax & Mortgage Recording Tax Calculator (2026): Condo vs. Co-op Closing Costs](https://eastcorpcapital.com/nyc-mansion-tax-mortgage-recording-closing-cost-calculator/)
- [NY-NJ Commuter Tax Credit Calculator (2026): IT-203 Allocation, Convenience Rule & NJ Schedule A](https://eastcorpcapital.com/ny-nj-commuter-tax-credit-calculator-guide/)
- [NYC Paycheck & NY State Tax Calculator (2026 Brackets): Federal, NYS & Local Take-Home Pay](https://eastcorpcapital.com/nyc-paycheck-tax-calculator-ny-state-brackets-2026/)

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## 4. Complete 2026 Statutory Formulas & Quantitative Reference Tables
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### 4.1 NYC & NY State Combined Income Tax (Form IT-201)
- NY State Progressive Brackets (2026): 4.00% up to 10.90% (top bracket >$25M; 6.85% on middle-upper earners up to $1,077,550 Single / $2,155,350 Married; 9.65% from $1.077M/$2.155M to $5M; 10.30% from $5M to $25M).
- NYC Resident Income Tax: 3.078% to 3.876% (applies only to domiciled NYC residents or individuals spending >183 days in NYC with a permanent place of abode).
- Yonkers Resident Income Tax Surcharge: 16.75% of net New York State tax (0.50% non-resident earnings tax).
- FICA 2026: 6.2% Social Security up to $176,100 wage base + 1.45% Medicare on all wages + 0.9% Additional Medicare Tax above $200,000 Single / $250,000 Married.

### 4.2 NYC Mansion Tax (8-Tier Progressive Schedule) & Mortgage Recording Tax (MRT)
- NYC Mansion Tax Tiers (applies to both Condos and Co-ops >= $1,000,000): 1.00% ($1M–$1.99M), 1.25% ($2M–$2.99M), 1.50% ($3M–$4.99M), 2.25% ($5M–$9.99M), 3.25% ($10M–$14.99M), 3.50% ($15M–$19.99M), 3.75% ($20M–$24.99M), 3.90% ($25M+).
- NYC Mortgage Recording Tax (MRT): 1.80% on mortgages < $500,000; 1.925% on mortgages >= $500,000 (after $30 lender credit). Co-op apartments are 100% exempt from MRT because buyers finance corporate shares rather than real property.
- NY Tax Law § 255 CEMA (Consolidation, Extension, and Modification Agreement): Exempts the assigned unpaid principal balance of an existing mortgage from MRT; borrower pays MRT only on the 'new money' gap.

### 4.3 New Jersey Exit Tax (Form GIT/REP-1) & Cross-Border Commuter Credit (Schedule NJ-COJ)
- NJ Non-Resident Seller Estimated Withholding (N.J.S.A. 54A:8-9): At closing, non-resident sellers must escrow the GREATER of 2.00% of gross consideration OR 8.97%–10.75% of net taxable gain after IRC § 121 exclusion ($250k Single / $500k Married). Excess withholding is refunded via Form NJ-1040NR.
- NY/NJ Commuter Credit: NJ residents working in NYC pay NY non-resident tax (Form IT-203, exempt from the 3.876% NYC city tax) and claim a proportional credit on NJ-1040 Schedule NJ-COJ plus up to a $15,000 NJ property tax deduction.
- NY Convenience of the Employer Rule (20 NYCRR 132.18): Remote work days performed at a suburban NJ, CT, or PA home for a NY employer are taxed as NY-sourced income unless performed out of strict employer necessity at a bona fide employer office.

### 4.4 Pass-Through Entity Taxes (NYS PTET, NYC UBT, NJ BAIT & CT 6.99% PTET)
- NYC 4.0% Unincorporated Business Tax (Form NYC-202/204): Levied on sole proprietors, freelancers, and partnerships exceeding $95,000 net income after a 20% services deduction (capped at $10,000) and $5,000 exemption. Sliding-scale UBT credit eliminates tax when gross UBT <= $3,400 and phases out at $5,400.
- Connecticut Mandatory 6.99% PTET: Imposes a 6.99% entity-level tax on pass-through income with an 87.5% personal income tax credit flow-through, creating a net 0.87375% state surcharge in exchange for a 32%–37% federal SALT deduction.
- Suffolk County East End 2.0% Peconic Bay Community Preservation Fund (CPF): 2.0% buyer transfer tax across Southampton, East Hampton, Shelter Island, Riverhead, and Southold (with town-specific $400k/$200k exemptions under $2M).