Mira Halverson

Mira Halverson covers the tax mechanics of severance for Severance Ledger. Her articles explain how federal supplemental withholding (the 22% / 37% rate structure from IRS Publication 15-A), state supplemental rules, FICA, and state disability insurance (CA SDI, NJ TDI, NY DBL) interact on severance payouts.

She tracks state-by-state tax differences and produces the publication's annual state severance tax reference tables. Her coverage areas include California's 6.6% supplemental withholding rule, New York's stacked state-plus-NYC withholding, the no-state-income-tax states (TX, FL, WA, NV, SD, TN, WY, AK, NH), and the reconciliation mechanics that determine what recipients actually owe at filing time.

Her articles cite IRS publications and state revenue codes by section number. Tax law changes annually; Mira refreshes coverage each January to reflect new rates and limits.

Severance Ledger does not provide tax advice. Readers should consult a CPA or tax attorney for advice specific to their situation.