Methodology
Everything here is checkable. If a number on your receipt looks wrong, this page should tell you exactly how it was produced and where to go verify it.
The three receipts
Payroll taxes are legally dedicated to trust funds. Blending them with income tax into one pot, as most “where do my taxes go” graphics do, produces the widespread falsehood that income tax pays for Social Security. So we build three separate receipts, and never mix them:
- Federal income tax is allocated across general-revenue spending: $5.09 trillion in FY2025.
- Social Security tax is allocated across Social Security trust fund outlays: $1.52 trillion.
- Medicare tax is allocated across the Hospital Insurance trust fund (Part A only): $404.7 billion.
The Medicare subtlety most tools get wrong
Trust funds are not purely payroll-financed. Medicare Parts B and D are roughly three-quarters paid for out of general revenue. That really is income-tax money, and treating all of Medicare as payroll-funded understates what your income tax buys.
Rather than hardcode a ratio from a Trustees Report, we take it from the source data: the OMB account file names the general-revenue transfer explicitly as Payments to Health Care Trust Funds. In FY2025 that was $592.0 billion, and it appears on your income tax receipt. What remains ($404.7 billion) is the payroll-funded Part A, and appears on your Medicare tax receipt. The same treatment is applied to Payments to Social Security Trust Funds.
How the allocation works
The claim is proportional, not forensic: if your dollars were spent in the same proportion as all spending from this fund, here is the split. Nobody can trace an individual dollar (money is fungible), and any tool that says otherwise is overclaiming.
Line items are computed in integer cents using largest-remainder apportionment, so they sum exactlyto what you paid at every level of the hierarchy. There is no “totals may not add due to rounding” footnote here, because they always add.
Some lines are negative and shown as credits. Those are real: offsetting receipts like agency retirement contributions and oil and gas royalties genuinely reduce net spending.
The deficit
In FY2025 the federal government spent $7.01 trillion and collected $5.23 trillion: a gap of $1.78 trillion, or 25.3% of all spending.
A proportional receipt hides this completely, so we show it as its own line: your pro-rata share of the shortfall, computed as your payment times the fund's shortfall divided by its revenue. It is spending done in your name that nobody has paid for yet. Related: Interest on the national debt is one of the largest items on the income tax receipt, and it is the bill for borrowing done in earlier years.
Reconciliation
Treasury's Monthly Treasury Statement is the authoritative total. OMB's account-level file is what makes the drill-down possible. The two differ slightly, because OMB applies classification corrections after the MTS is published. For FY2025:
- Treasury MTS net outlays: $7.01 trillion
- OMB account file total: $7.01 trillion
- Difference: $1.1 billion (+0.016%)
The build fails if that gap exceeds 1%, if any spending category is left unmapped, or if any level of the hierarchy stops summing to its parent.
State receipts
State data comes from the Census Bureau's Annual Survey of State Government Finances, which uses one uniform taxonomy across all 50 states, far more comparable than reading 50 different budget documents.
The federal pass-through trap. About a third of state spending is federal money: Medicaid match, highway funds, education grants. Allocating your state income tax across total state spending would credit federally-funded Medicaid to your state tax bill. So we allocate only across the portion your state paid for out of its own revenue.
Washington, D.C. is absent from that survey entirely, because Census classifies the District as a municipality, so it is surveyed as a city rather than a state. We build D.C. from the Census Individual Unit File instead, at the same fiscal year, rolling its item codes up into the same twelve published functions.
That mapping is not taken on trust. The same file also contains all fifty state governments, whose published figures we already have. So before using it for D.C., the build applies the mapping to those fifty and checks it reproduces the published answers. It does, for eleven of the twelve functions, within 0.5%. A mapping that cannot reproduce known answers has no business producing an unknown one.
Known limitations
- State federal-aid scaling is uniform.We scale every state function by the same own-source ratio, but federal aid is concentrated in public welfare (Medicaid). This understates the state-funded share of things like corrections and overstates it for Medicaid. Fixing it properly needs NASBO's fund-source-by-program table, published only as a PDF.
- State data lags. Federal figures are FY2025; state figures are FY2023, the most recent Census release.
- D.C. covers more ground than a state.The District is a unified city-state: it runs the school district, collects the trash, and polices the streets, all of which a state government leaves to counties and cities. Its receipt therefore includes services a Virginia receipt does not. This can't be normalised away, so the D.C. receipt is labelled instead.
- One Census function does not reconcile exactly. Our item-code mapping reproduces the published state figures for 11 of the 12 spending functions within 0.5%. The exception is Health, where Census redistributes intergovernmental payments in its summary tables in a way the public-use file does not expose. This does not affect D.C., which makes no intergovernmental health payments; it has no local governments to pay. The build fails if any other function drifts.
- The estimator is simplified. It models the standard deduction, the rate schedule, FICA, the Child Tax Credit, and the EITC. It ignores itemized deductions, AMT, capital gains rates, the QBI deduction, and all other credits.
- OASDI/HI revenue split is approximate. Treasury reports payroll tax receipts as a single line. We split it by the statutory rate ratio (12.4 : 2.9), which is exact below the Social Security wage cap and slightly understates Medicare above it.
- Smaller dedicated funds are folded into general revenue. Unemployment insurance, federal employee retirement, and the Highway Trust Fund have their own revenue streams that are neither income tax nor the FICA on your W-2. Rather than build separate receipts for each, they sit in the income tax receipt.
- Corporate tax, customs, and excise are not attributed to you. They fund general-revenue spending alongside your income tax, which is part of why the income tax receipt shows more spending than income tax collected.
Sources
- Monthly Treasury Statement, Table 9 (FY2025 final)U.S. Department of the Treasury, Bureau of the Fiscal Service · retrieved 2026-07-29
Authoritative totals. Every figure on the receipt reconciles to this table.
- OMB Public Budget Database: Outlays (FY2027 Budget)Office of Management and Budget · retrieved 2026-07-29 · sha256 d892f2247e6c…
Account-level outlays, FY1962-FY2025 actuals and FY2026-FY2031 estimates. Amounts in THOUSANDS of dollars. Released April 2026.
- Census Annual Survey of State Government Finances: State Totals (FY2023)U.S. Census Bureau · retrieved 2026-07-29 · sha256 4ff4f0f72177…
Revenue and expenditure by function for all 50 states (D.C. is not included; it comes from the Individual Unit Files instead). Amounts in THOUSANDS of dollars. FY2023 is the latest published year. Bulk file needs no API key (the api.census.gov timeseries endpoint does).
- Census State & Local Government Finances: Individual Unit Files (FY2023)U.S. Census Bureau · retrieved 2026-07-29 · sha256 110157e22efe…
Per-government-unit finance records for every U.S. government. This is the only source that covers Washington, D.C., which ASFIN omits because Census classifies the District as a municipality rather than a state. Amounts in THOUSANDS.
How this site is funded
Donations, nothing else. There are no third-party ads, no sponsorships, no affiliate links, and no selling of user data, which the architecture makes impossible rather than merely promised: nothing you type is ever collected, so there is nothing to sell. If the receipt was useful, there's a chip-in link at the bottom of it. The footer links to the maker's other projects; nobody pays for that placement.
Privacy
This is a static site. The spending data is compiled into the page itself, and every calculation runs in your browser. Nothing you type is transmitted, stored, or logged; there is no server to send it to. You can verify this by opening your browser's network inspector: after the page loads, entering your numbers produces no requests at all.
Sharing keeps that property. A shareable link stores your figures after the #in the URL. Browsers never send that part to a server (that's a rule of HTTP, not a promise we're making), so even a shared receipt is computed entirely on the recipient's device. It is scrambled rather than plainly readable, but that is encoding, not encryption: anyone holding the link can recover your numbers, which is the whole point of sending one.
The “Save as image” button draws the receipt on your device with the canvas API and hands you the file directly. The tempting alternative, a server that renders a personalised image, would mean uploading your tax figures to produce it, so the link-preview image you see when a link is unfurled is deliberately generic and identical for everyone.