2026 Key Numbers
Individual Income Tax Planning
Adoption credit
|
Maximum credit
|
$17,280
|
$17,670
|
|
Phaseout threshold amount
|
$259,190
|
$265,080
|
|
Completed phaseout amount after
|
$299,190
|
$305,080
|
|
Refundable amount
|
$5,000
|
$5,120
|
Alternative Minimum Tax (AMT)
|
Married filing jointly or surviving spouse
|
$137,000
|
$140,200
|
|
Single or head of household
|
$88,100
|
$90,100
|
|
Married filing separately
|
$68,500
|
$70,100
|
|
Married filing jointly or surviving spouse
|
$1,252,700
|
$1,000,000
|
|
Single or head of household
|
$626,350
|
$500,000
|
|
Married filing separately
|
$626,350
|
$500,000
|
|
Phaseout
rate
|
25%
|
50%
|
|
All taxpayers except married filing separately
|
$239,100
|
$244,500
|
|
Married filing separately
|
$119,550
|
$122,250
|
Charitable deductions
|
Deductible standard mileage rate
|
$0.14
|
$0.14
|
|
Low-cost article (re: unrelated business income)
|
$13.60
|
$13.90
|
|
Token gift maximum cost
1
|
$13.60
|
$13.90
|
|
Minimum contribution amount
1
|
$68.00
|
$69.50
|
|
2% threshold amount
2
|
$136
|
$139
|
Child tax credit
|
Maximum credit per qualifying child
|
$2,200
|
$2,200
|
|
Nonrefundable credit for dependents
who are not qualifying children
|
$500
|
$500
|
|
Married filing jointly
|
$400,000
|
$400,000
|
|
All other filing status
|
$200,000
|
$200,000
|
|
Percentage
|
15%
|
15%
|
|
Amount
|
$2,500
|
$2,500
|
|
Maximum refundable amount of
credit
|
$1,700
|
$1,700
|
Classroom expenses of elementary and secondary school
teachers
|
Maximum above-the-line deduction
|
$300
|
$350
1
|
Earned income tax credit (EITC)
|
Excessive investment income limit ("disqualified income
limit")
|
$11,950
|
$12,200
|
|
0 children
|
$649
|
$664
|
|
1 child
|
$4,328
|
$4,427
|
|
2 children
|
$7,152
|
$7,316
|
|
3 or more children
|
$8,046
|
$8,231
|
|
0 children
|
$8,490
|
$8,680
|
|
1 child
|
$12,730
|
$13,020
|
|
2 or more children
|
$17,880
|
$18,290
|
|
0 children
|
$17,730
|
$18,140
|
|
1 child
|
$30,470
|
$31,160
|
|
2 children
|
$30,470
|
$31,160
|
|
3 or more children
|
$30,470
|
$31,160
|
|
0 children
|
$10,620
|
$10,860
|
|
1 child
|
$23,350
|
$23,890
|
|
2 children
|
$23,350
|
$23,890
|
|
3 or more children
|
$23,350
|
$23,890
|
|
0 children
|
$26,214
|
$26,820
|
|
1 child
|
$57,554
|
$58,863
|
|
2 children
|
$64,430
|
$65,899
|
|
3 or more children
|
$68,675
|
$70,224
|
|
0 children
|
$19,104
|
$19,540
|
|
1 child
|
$50,434
|
$51,593
|
|
2 children
|
$57,310
|
$58,628
|
|
3 or more children
|
$61,555
|
$62,974
|
Expatriation
|
An individual with "average annual net income tax" of more
than this amount for the five taxable years ending before his or her loss of
citizenship is a covered expatriate for the purposes of IRC §877A(g)(1)
|
$206,000
|
$211,000
|
|
IRC §877A(3) exclusion amount
|
$890,000
|
$910,000
|
Foreign earned income
|
Exclusion amount
|
$130,000
|
$132,900
|
Itemized deductions
|
Phaseout / limitation
|
For those in highest tax bracket, value of each dollar of
itemized deductions capped at $0.35
|
For those in highest tax bracket, value of each dollar of
itemized deductions capped at $0.35
|
Kiddie tax
|
Amount exempt from tax
|
$1,350
|
$1,350
|
|
Additional amount taxed at child's rate
|
$1,350
|
$1,350
|
|
Unearned income over this amount generally taxed at
parents' tax rates
|
$2,700
|
$2,700
|
|
Election to include child's income on parent's return --
child's gross income requirement
|
$1,350 - $13,500
|
$1,350 - $13,500
|
|
AMT exemption for child subject to kiddie tax
|
Lesser of $9,550 + child's earned income or
$88,100
|
Lesser of $9,750 + child's earned income or $90,100
|
Medicare tax (additional payroll tax and unearned
income contribution tax)
|
Additional Medicare payroll tax (and self-employment tax)
percentage rate
|
0.90%
|
0.90%
|
|
Individuals
|
$200,000
|
$200,000
|
|
Married filing jointly
|
$250,000
|
$250,000
|
|
Married filing separately
|
$125,000
|
$125,000
|
|
Unearned income Medicare contribution tax rate
|
3.80%
|
3.80%
|
|
Individuals
|
$200,000
|
$200,000
|
|
Married filing jointly
|
$250,000
|
$250,000
|
|
Married filing separately
|
$125,000
|
$125,000
|
Nanny tax
|
Domestic employee coverage threshold
|
$2,800
|
$3,000
|
Overtime deduction
|
Single, Head of
Household
|
$12,500
|
$12,500
|
|
Married Filing
Jointly
|
$25,000
|
$25,000
|
|
Single, Head of Household
|
$150,000
|
$150,000
|
|
Married Filing Jointly
|
$300,000
|
$300,000
|
|
Single, Head of Household
|
$275,000
|
$275,000
|
|
Married Filing Jointly
|
$550,000
|
$550,000
|
"Saver's Credit"
|
Maximum credit amount
|
$1,000
|
$1,000
|
|
Joint Return
|
$0 - $47,500
|
$0 - $48,500
|
|
Head of Household
|
$0 - $35,625
|
$0 - $36,375
|
|
Other
|
$0 - $23,750
|
$0 - $24,250
|
|
Joint Return
|
$47,501 - $51,000
|
$48,501 - $52,500
|
|
Head of Household
|
$35,626 - $38,250
|
$36,376 - $39,375
|
|
Other
|
$23,751 - $25,500
|
$24,251 -
$26,250
|
|
Joint Return
|
$51,001 - $79,000
|
$52,501 - $80,500
|
|
Head of Household
|
$38,251 - $59,250
|
$39,376 - $60,375
|
|
Other
|
$25,501 - $39,500
|
$26,251 -
$40,250
|
|
Joint Return
|
Over $79,000
|
Over $80,500
|
|
Head of Household
|
Over $59,250
|
Over $60,375
|
|
Other
|
Over $39,500
|
Over $40,250
|
Senior deduction (individuals age 65 or older)
|
Amount
|
$6,000 per qualified individual
|
$6,000 per
qualified individual
|
|
Single, Head of Household
|
$75,000
|
$75,000
|
|
Married Filing Jointly
|
$150,000
|
$150,000
|
|
Single, Head of Household
|
$175,000
|
$175,000
|
|
Married Filing Jointly
|
$250,000
|
$250,000
|
Standard deductions
|
Married filing jointly or surviving spouse
|
$31,500
|
$32,200
|
|
Head of household
|
$23,625
|
$24,150
|
|
Unmarried
|
$15,750
|
$16,100
|
|
Married filing separately
|
$15,750
|
$16,100
|
|
Dependent--Standard deduction cannot exceed the greater
of:
|
$1,350 or $450 + earned income
|
$1,350 or $450 +
earned income
|
|
Additional deduction for aged or blind (single or head of
household)
|
$2,000
|
$2,050
|
|
Additional deduction for aged or blind (all other filing
statuses)
|
$1,600
|
$1,650
|
Standard mileage rates
|
Use of auto for business purposes (cents per mile)
|
$0.70
|
$0.725
|
|
Use of auto for medical purposes (cents per
mile)
|
$0.21
|
$0.205
|
|
Use of auto for moving purposes (cents per mile)
|
$0.21
|
$0.205
|
Tip income deduction
|
Single, Head of Household
|
$150,000
|
$150,000
|
|
Married Filing Jointly
|
$300,000
|
$300,000
|
|
Single, Head of Household
|
$400,000
|
$400,000
|
|
Married Filing Jointly
|
$550,000
|
$550,000
|
2026 Federal Income Tax Rate Schedules (Individuals,
Trusts, and Estates)
Single taxpayers
|
Not over $12,400
|
10% of taxable income
|
|
Over $12,400 to $50,400
|
$1,240 + 12% of the excess over $12,400
|
|
Over $50,400 to $105,700
|
$5,800 + 22% of the excess over $50,400
|
|
Over $105,700 to $201,775
|
$17,966 + 24% of the excess over $105,700
|
|
Over $201,775 to $256,225
|
$41,024 + 32% of the excess over $201,775
|
|
Over $256,225 to $640,600
|
$58,448 plus 35% of the excess over $256,225
|
|
Over $640,600
|
$192,979.25 plus 37% of the excess over $640,600
|
Married filing jointly and surviving spouses
|
Not over $24,800
|
10% of taxable income
|
|
Over $24,800 to $100,800
|
$2,480 + 12% of the excess over $24,800
|
|
Over $100,800 to $211,400
|
$11,600 plus 22% of the excess over $100,800
|
|
Over $211,400 to $403,550
|
$35,932 plus 24% of the excess over $211,400
|
|
Over $403,550 to $512,450
|
$82,048 plus 32% of the excess over $403,550
|
|
Over $512,450 to $768,700
|
$116,896 plus 35% of the excess over $512,450
|
|
Over $768,700
|
$206,583.50 plus 37% of the excess over $768,700
|
Married individuals filing separately
|
Not over $12,400
|
10% of taxable income
|
|
Over $12,400 to $50,400
|
$1,240 + 12% of the excess over $12,400
|
|
Over $50,400 to $105,700
|
$5,800 + 22% of the excess over $50,400
|
|
Over $105,700 to $201,775
|
$17,966 + 24% of the excess over $105,700
|
|
Over $201,775 to $256,225
|
$41,024 + 32% of the excess over $201,775
|
|
Over $256,225 to $384,350
|
$58,448 plus 35% of the excess over $256,225
|
|
Over $384,350
|
$103,291.75 plus 37% of the excess over $384,350
|
Heads of household
|
Not over $17,700
|
10% of taxable income
|
|
Over $17,700 to $67,450
|
$1,770 + 12% of the excess over $17,700
|
|
Over $67,450 to $105,700
|
$7,740 plus 22% of the excess over $67,450
|
|
Over $105,700 to $201,750
|
$16,155 plus 24% of the excess over $105,700
|
|
Over $201,750 to $256,200
|
$39,207 plus 32% of the excess over $201,750
|
|
Over $256,200 to $640,600
|
$56,631 plus 35% of the excess over $256,200
|
|
Over $640,600
|
$191,171 plus 37% of the excess over $640,600
|
Trusts and estates
|
Not over $3,300
|
10% of taxable income $3,851 + 37% of the excess over
$16,000
|
|
Over $3,300 to $11,700
|
$330 + 24% of the excess over $3,300
|
|
Over $11,700 to $16,000
|
$2,346 + 35% of the excess over $11,700
|
|
Over $16,000
|
$3,851 + 37% of the excess over $16,000
|
2025 Federal Income Tax Rate Schedules (Individuals,
Trusts, and Estates)
Single taxpayers
|
Not over $11,925
|
10% of taxable income
|
|
Over $11,925 to $48,475
|
$1,192.50 + 12% of the excess over $11,925
|
|
Over $48,475 to $103,350
|
$5,578.50 + 22% of the excess over $48,475
|
|
Over $103,350 to $197,300
|
$17,651 + 24% of the excess over $103,350
|
|
Over $197,300 to $250,525
|
$40,199 + 32% of the excess over $197,300
|
|
Over $250,525 to $626,350
|
$57,231 + 35% of the excess over $250,525
|
|
Over $626,350
|
$188,769.75 + 37% of the excess over $626,350
|
Married filing jointly and surviving spouses
|
Not over $23,850
|
10% of taxable income
|
|
Over $23,850 to $96,950
|
$2,385 + 12% of the excess over $23,850
|
|
Over $96,950 to $206,700
|
$11,157 + 22% of the excess over $96,950
|
|
Over $206,700 to $394,600
|
$35,302 + 24% of the excess over $206,700
|
|
Over $394,600 to $501,050
|
$80,398 + 32% of the excess over $394,600
|
|
Over $501,050 to $751,600
|
$114,462 + 35% of the excess over $501,050
|
|
Over $751,600
|
$202,154.50 + 37% of the excess over $751,600
|
Married individuals filing separately
|
Not over $11,925
|
10% of taxable income
|
|
Over $11,925 to $48,475
|
$1,192.50 + 12% of the excess over $11,925
|
|
Over $48,475 to $103,350
|
$5,578.50 + 22% of the excess over $48,475
|
|
Over $103,350 to $197,300
|
$17,651 + 24% of the excess over $103,350
|
|
Over $197,300 to $250,525
|
$40,199 + 32% of the excess over $197,300
|
|
Over $250,525 to $375,800
|
$57,231 + 35% of the excess over $250,525
|
|
Over $375,800
|
$101,077.25 + 37% of the excess over $375,800
|
Heads of household
|
Not over $17,000
|
10% of taxable income
|
|
Over $17,000 to $64,850
|
$1,700 + 12% of the excess over $17,000
|
|
Over $64,850 to $103,350
|
$7,442 + 22% of the excess over $64,850
|
|
Over $103,350 to $197,300
|
$15,912 + 24% of the excess over $103,350
|
|
Over $197,300 to $250,500
|
$38,460 + 32% of the excess over $197,300
|
|
Over $250,500 to $626,350
|
$55,484 + 35% of the excess over $250,500
|
|
Over $626,350
|
$187,031.50 + 37% of the excess over $626,350
|
Trusts and estates
|
Not over $3,150
|
10% of taxable income
|
|
Over $3,150 to $11,450
|
$315 + 24% of the excess over $3,150
|
|
Over $11,450 to $15,650
|
$2,307 + 35% of the excess over $11,450
|
|
Over $15,650
|
$3,777 + 37% of the excess over $15,650
|
Business Planning
Adoption Assistance Programs
|
Maximum amount that can be excluded from employee's gross
income
|
$17,280
|
$17,670
|
|
Phaseout threshold amount
|
$259,190
|
$265,080
|
|
Completed phaseout amount after
|
$299,190
|
$305,080
|
Earnings subject to FICA taxes (taxable wage base)
|
Maximum annual earnings subject to Social Security
taxes
|
$176,100
|
$184,500
|
|
Social Security and Medicare combined tax rate
|
15.30%
1
|
15.30%
1
|
|
OASDI portion (Social Security)
|
12.40%
|
12.40%
|
|
Hospital Insurance portion (Medicare)
|
2.90%
1
|
2.90%
1
|
Health insurance deduction for self-employed
|
Deduction for health insurance premiums paid by
self-employed persons
|
100%
|
100%
|
Qualified transportation fringe benefits
|
Commuter vehicles and transit pass monthly exclusion
amount
|
$325
|
$340
|
|
Qualified parking monthly exclusion amount
|
$325
|
$340
|
|
Qualified bicycle commuting reimbursement fringe benefit
(monthly amount)
|
N/A
|
N/A
|
Section 179 expensing
|
Maximum amount that may be deducted under IRC Section
179
|
$2,500,000
|
$2,560,000
|
|
Deduction reduced by the amount by which the cost of §179
property placed in service during the year exceeds this amount
|
$4,000,000
|
$4,090,000
|
Small business tax credit for providing health-care
coverage
|
Maximum credit percentage
|
50%
|
50%
|
|
Number of full-time equivalent employees (FTEs) fewer
than:
|
25
|
25
|
|
Maximum average annual wages less than:
|
$66,600
|
$68,200
|
|
Number of full-time equivalent employees (FTEs) no more
than:
|
10
|
10
|
|
Maximum average annual wages less than or equal to:
|
$32,400
|
$34,100
|
Special additional first-year depreciation allowance
|
"Bonus" depreciation for qualified property acquired and
placed in service during specified time periods
|
100%²
|
100%
|
Standard mileage rate (per mile)
|
Use of auto for business purposes
|
$0.70
|
$0.725
|
Education Planning
American Opportunity and Lifetime Learning Credits
|
Maximum American Opportunity credit
|
$2,500
|
$2,500
|
|
Maximum Lifetime Learning credit
|
$2,000
|
$2,000
|
|
Single--phaseout threshold amount
|
$80,000
|
$80,000
|
|
Single--completed phaseout amount after
|
$90,000
|
$90,000
|
|
Married filing jointly--phaseout threshold amount
|
$160,000
|
$160,000
|
|
Married filing jointly--completed phaseout amount
after
|
$180,000
|
$180,000
|
|
Single--phaseout threshold amount
|
$80,000
|
$80,000
|
|
Single--completed phaseout amount after
|
$90,000
|
$90,000
|
|
Married filing jointly--phaseout threshold amount
|
$160,000
|
$160,000
|
|
Married filing jointly--completed phaseout amount
after
|
$180,000
|
$180,000
|
Coverdell education savings accounts
|
Annual contribution limit
|
$2,000
|
$2,000
|
|
Single--phaseout threshold amount
|
$95,000
|
$95,000
|
|
Single--completed phaseout amount after
|
$110,000
|
$110,000
|
|
Married filing jointly--phaseout threshold amount
|
$190,000
|
$190,000
|
|
Married filing jointly--completed phaseout threshold
amount
|
$220,000
|
$220,000
|
Deduction for student loan interest
|
Maximum deduction for interest paid on qualified education
loans
|
$2,500
|
$2,500
|
|
Single--phaseout threshold amount
|
$85,000
|
$85,000
|
|
Single--completed phaseout amount after
|
$100,000
|
$100,000
|
|
Married filing jointly--phaseout threshold amount
|
$170,000
|
$175,000
|
|
Married filing jointly--completed phaseout amount
after
|
$200,000
|
$205,000
|
Gift tax exclusion
|
Annual gift tax exclusion--single individual
|
$19,000
|
$19,000
|
|
Annual gift tax exclusion--joint gift
|
$38,000
|
$38,000
|
|
Lump-sum gift to 529 plan--single individual
|
$95,000
|
$95,000
|
|
Lump-sum gift to 529 plan--joint gift
|
$190,000
|
$190,000
|
Kiddie tax
|
Children's unearned income over this amount generally taxed
at parents' tax rates
|
$2,700
|
$2,700
|
U.S. savings bonds interest exclusion for college
expenses
|
Phaseout threshold for joint returns
|
$149,250
|
$152,650
|
|
Completed phaseout amount after
|
$179,250
|
$182,650
|
|
Phaseout threshold for other returns
|
$99,500
|
$101,800
|
|
Completed phaseout amount after
|
$114,500
|
$116,800
|
Protection Planning
Eligible long-term care premium deduction limits:
|
Age 40 or under
|
$480
|
$500
|
|
Age 41-50
|
$900
|
$930
|
|
Age 51-60
|
$1,800
|
$1,860
|
|
Age 61-70
|
$4,810
|
$4,960
|
|
Over age 70
|
$6,020
|
$6,200
|
Per diem limit:
|
Periodic payments for qualified long-term care
insurance/certain life insurance
|
$420
|
$430
|
Archer Medical Savings Accounts
|
Annual deductible--minimum
|
$2,850
|
$2,900
|
|
Annual deductible--maximum
|
$4,300
|
$4,400
|
|
Annual out-of-pocket expenses required to be paid (other
than for premiums) can't exceed
|
$5,700
|
$5,850
|
|
Annual deductible--minimum
|
$5,700
|
$5,850
|
|
Annual deductible--maximum
|
$8,550
|
$8,750
|
|
Annual out-of-pocket expenses required to be paid (other
than for premiums) can't exceed
|
$10,500
|
$10,700
|
Flexible spending account (FSA) for health care
|
Maximum salary reduction contribution
|
$3,300
|
$3,400
|
Health Savings Accounts (HSAs)
|
Self-only coverage
|
$4,300
|
$4,400
|
|
Family coverage
|
$8,550
|
$8,750
|
|
Annual deductible--minimum
|
$1,650
|
$1,700
|
|
Annual out-of-pocket expenses required to be paid (other
than for premiums) can't exceed
|
$8,300
|
$8,500
|
|
Annual deductible--minimum
|
$3,300
|
$3,400
|
|
Annual out-of-pocket expenses required to be paid (other
than for premiums) can't exceed
|
$16,600
|
$17,000
|
|
Annual catch-up contribution limit for individuals age 55
or older
|
$1,000
|
$1,000
|
Estate Planning
|
Annual gift exclusion:
|
$19,000
|
$19,000
|
|
Gift and estate tax applicable exclusion amount:
|
$13,990,000 + DSUEA
1
|
$15,000,000 + DSUEA
1
|
|
Noncitizen spouse annual gift exclusion:
|
$190,000
|
$194,000
|
|
Generation-skipping transfer (GST) tax exemption:
|
$13,990,000
2
|
$15,000,000
2
|
|
Special use valuation limit (qualified real property in
decedent's gross estate):
|
$1,420,000
|
$1,460,000
|
2025 and 2026 gift and estate tax rate schedule
|
0 - $10,000
|
$0
|
18%
|
$0
|
|
$10,000 - $20,000
|
$1,800
|
20%
|
$10,000
|
|
$20,000 - $40,000
|
$3,800
|
22%
|
$20,000
|
|
$40,000 - $60,000
|
$8,200
|
24%
|
$40,000
|
|
$60,000 - $80,000
|
$13,000
|
26%
|
$60,000
|
|
$80,000 - $100,000
|
$18,200
|
28%
|
$80,000
|
|
$100,000 - $150,000
|
$23,800
|
30%
|
$100,000
|
|
$150,000 - $250,000
|
$38,800
|
32%
|
$150,000
|
|
$250,000 - $500,000
|
$70,800
|
34%
|
$250,000
|
|
$500,000 - $750,000
|
$155,800
|
37%
|
$500,000
|
|
$750,000 - $1,000,000
|
$248,300
|
39%
|
$750,000
|
|
$1,000,000 +
|
$345,800
|
40%
|
$1,000,000
|
|
|
|
|
|
|
Credit shelter amount $13,990,000 in 2025 and
$15,000,000 in 2026
|
Unified credit amount $5,541,800 in 2025
and $5,945,800 in 2026
|
Government Benefits
Social Security
|
For Social Security and Supplemental Security Income (SSI)
beneficiaries
|
2.50%
|
2.80%
|
|
FICA tax -- Employee
|
7.65%
|
7.65%
|
|
Social Security (OASDI) portion of tax
|
6.20%
|
6.20%
|
|
Medicare (HI) portion of tax
|
1.45%
1
|
1.45%
1
|
|
Self-Employed
|
15.30%
|
15.30%
|
|
Social Security (OASDI) portion of tax
|
12.40%
|
12.40%
|
|
Medicare (HI) portion of tax
|
2.90%
1
|
2.90%
1
|
|
Social Security (OASDI only)
|
$176,100
|
$184,500
|
|
Medicare (HI only)
|
No Limit
|
No limit
|
|
Earnings required
|
$1,810
|
$1,890
|
|
Yearly figure
|
$23,400
|
$24,480
|
|
Monthly figure
|
$1,950
|
$2,040
|
|
Yearly figure
|
$62,160
|
$65,160
|
|
Monthly figure
|
$5,180
|
$5,430
|
|
|
No limit on earnings
|
No limit on earnings
|
|
Substantial gainful activity (SGA) for the sighted (monthly
figure)
|
$1,620
|
$1,690
|
|
Substantial gainful activity for the blind (monthly
figure)
|
$2,700
|
$2,830
|
|
Trial work period (TWP) (monthly figure)
|
$1,160
|
$1,210
|
|
Individual (monthly figure)
|
$967
|
$994
|
|
Couple (monthly figure)
|
$1,450
|
$1,491
|
|
Individual
|
$2,000
|
$2,000
|
|
Couple
|
$3,000
|
$3,000
|
|
Monthly limit
|
$2,350
|
$2,410
|
|
Annual limit
|
$9,460
|
$9,730
|
|
Worker retiring at full retirement age (monthly
figure)
|
$4,018
|
$4,152
|
|
(90% of first X of AIME + 32% of the AIME over X and
through Y + 15% of AIME over Y)
|
X=$1,226 Y=$7,391
|
X=$1,286 Y=$7,749
|
Medicare
|
Individuals with 40 or more quarters of Medicare-covered
employment
|
$0
|
$0
|
|
Individuals with less than 40 quarters of Medicare-covered
employment who are not otherwise eligible for premium-free hospital
insurance
|
Up to $518
|
Up to $565
|
|
2025
|
2026
|
2025
|
2026
|
|
Less than or equal to $106,000
|
Less than or equal
to $109,000
|
$185.00
2
|
$202.90
2
|
|
$106,001 - $133,000
|
$109,001 - $137,000
|
$259.00
|
$284.10
|
|
$133,001 - $167,000
|
$137,001 - $171,000
|
$370.00
|
$405.80
|
|
$167,001 - $200,000
|
$171,001 - $205,000
|
$480.90
|
$527.50
|
|
$200,001 - $499,999
|
$205,001 - $499,999
|
$591.90
|
$649.20
|
|
$500,000 and above
|
$500,000 and above
|
$628.90
|
$689.90
|
|
2025
|
2026
|
2025
|
2026
|
|
Less than or equal to $212,000
|
Less than or equal
to $218,000
|
$185.00
2
|
$202.90
2
|
|
$212,001 - $266,000
|
$218,000 - $274,000
|
$259.00
|
$284.10
|
|
$266,001 - $334,000
|
$274,001 - $342,000
|
$370.00
|
$405.80
|
|
$334,001 - $400,000
|
$342,001 - $410,000
|
$480.90
|
$527.50
|
|
$400,001 - $749,999
|
$410,001 - $749,999
|
$591.90
|
$649.20
|
|
$750,000 and above
|
$750,000
and above
|
$628.90
|
$689.90
|
|
2025
|
2026
|
2025
|
2026
|
|
Less than or equal to $106,000
|
Less than or equal
to $109,000
|
$185.00
2
|
$202.90
2
|
|
$106,001 - $393,999
|
$109,001 - $390,999
|
$591.90
|
$649.20
|
|
$394,000 and above
|
$391,000 and above
|
$628.90
|
$689.90
|
|
Deductible per benefit period
|
$1,676
|
$1,736
|
|
Coinsurance per day for 61st to 90th day of each benefit
period
|
$419
|
$434
|
|
Coinsurance per day for 91st to 150th day for each lifetime
reserve day (total of 60 lifetime reserve days--nonrenewable)
|
$838
|
$868
|
|
Skilled nursing facility coinsurance per day for 21st to
100th day of each benefit period
|
$209.50
|
$217.00
|
|
Individual pays 20 percent of the Medicare-approved amount
for services after deductible is met
|
$257
|
$283
|
Medicaid
|
Monthly income threshold for income-cap states ("300
percent cap limit")
|
$2,901
|
$2,982
|
|
Minimum
3
|
$2,555.00
|
$2,643.75
|
|
Maximum
|
$3,948.00
|
$4,066.50
|
|
Minimum
|
$31,584
|
$32,532
|
|
Maximum
|
$157,920
|
$162,660
|
Retirement Planning
Employee/individual contribution limits
|
401(k) plans, 403(b) plans, 457(b) plans, and SAR-SEPs
1
[Includes Roth 401(k) and Roth 403(b) contributions]
|
Lesser of $23,500 or 100% of participant's
compensation
|
Lesser of $24,500 or 100% of participant's
compensation
|
|
SIMPLE 401(k) plans and SIMPLE IRA plans
1
|
Lesser of $16,500 or 100% of participant's
compensation
|
Lesser of $17,000 or 100% of participant's compensation
|
|
SIMPLE 401(k) plans and SIMPLE IRA
plans with 25 or fewer employees (or those that elect these higher
limits)
1
|
Lesser of $17,600 or 100% of participant's
compensation
|
Lesser of $18,100 or 100% of participant's compensation
|
|
Starter 401(k) plans and
safe-harbor 403(b) plans
|
Between 3% and 15% of annual compensation up
to a maximum of $6,000 ($7,000 if age 50 or older)
|
Between 3% and 15%
of annual compensation up to a maximum of $6,000 ($7,100 if age 50 or older)
|
|
Traditional IRAs
|
Lesser of $7,000 or 100% of earned income
|
Lesser of $7,500 or 100% of earned income
|
|
Roth IRAs
|
Lesser of $7,000 or 100% of earned income
|
Lesser of $7,500 or 100% of earned income
|
|
401(k) plans, 403(b) plans, 457(b) plans, and
SAR-SEPs
2
|
$7,500
|
$8,000
|
|
*Catch-up limit if age 60 to
63
|
$11,250
|
$11,250
|
|
SIMPLE 401(k) plans and SIMPLE IRA plans
|
$3,500 ($3,850 for plans with 25 or fewer employees, or
that elect this higher limit)
|
$4,000 ($3,850 for plans with 25 or fewer employees,
or that elect this higher limit)
|
|
*Catch-up limit if age 60 to
63
|
$5,250
|
$5,250
|
|
Income threshold at which catch-up
contributions must be designated as Roth
contributions (employer-sponsored retirement plans)
|
N/A
|
$150,000
|
|
IRAs (traditional and Roth)
|
$1,000
|
$1,100
|
Employer contribution/benefit
3
limits
|
Annual contribution limit per participant
|
No predetermined limit. Contributions based on amount
needed to fund promised benefits.
|
No predetermined limit. Contributions
based on amount needed to fund promised benefits.
|
|
Annual benefit limit per participant
|
Lesser of $280,000 or 100% of average compensation for
highest 3 consecutive years
|
Lesser of $290,000 or 100% of average compensation for
highest three consecutive years
|
|
Annual addition limit per participant
(employer
contributions; employee pre-tax, after-tax, and Roth contributions; and
forfeitures) (does not apply to SIMPLE IRA plans)
|
Lesser of $70,000 or 100% (25% for SEP) of participant's
compensation
|
Lesser of $72,000 or 100% (25% for SEP) of participant's
compensation
|
|
Maximum tax-deductible employer contribution
[not
applicable to 403(b) plans]
|
25% of total compensation of employees covered under the
plan (20% if self employed) plus any employee pre-tax and Roth contributions;
100% for SIMPLE plans
|
25% of total compensation of employees covered
under the plan (20% if self employed) plus any employee pre-tax and Roth
contributions; 100% for SIMPLE plans
|
|
Pension-linked emergency savings
accounts (maximum amount attributable to employee
deferrals)
|
$2,500
|
$2,600
|
Compensation limits/thresholds
|
Maximum compensation per participant that can be used to
calculate tax-deductible employer contribution (qualified plans and SEPs)
|
$350,000
|
$360,000
|
|
Compensation threshold used to determine a highly
compensated employee
|
$160,000 (when 2025 is the look-back year)
|
$160,000
(when 2026 is the look-back year)
|
|
Compensation threshold used to determine a key employee in
a top-heavy plan
|
$1 for more-than-5% owners, $230,000 for officers, $150,000
for more-than-1% owners
|
"$1 for more-than-5% owners $235,000 for
officers $150,000 for more-than-1% owners"
|
|
Compensation threshold used to determine a qualifying
employee under a SIMPLE plan
|
$5,000
|
$5,000
|
|
Compensation threshold used to determine a qualifying
employee under a SEP plan
|
$750
|
$800
|
|
Single
|
$79,000 - $89,000
|
$81,000 - $91,000
|
|
Married filing jointly
|
$126,000 - $146,000
|
$129,000 - $149,000
|
|
Married filing separately
|
$0 - $10,000
|
$0 - $10,000
|
|
Joint return with a spouse who is covered by an
employer-sponsored retirement plan
|
$236,000 - $246,000
|
$242,000 - $252,000
|
|
Single
|
$150,000 - $165,000
|
$153,000 - $168,000
|
|
Married filing jointly
|
$236,000 - $246,000
|
$242,000 - $252,000
|
|
Married filing separately
|
$0 - $10,000
|
$0 - $10,000
|
Qualified charitable distribution
|
Annual amount not includible in gross
income
|
$108,000
|
$111,000
|
|
One-time exclusion for transfer to split-interest
entity
|
$54,000
|
$55,000
|
Investment Planning
Maximum tax on long-term capital gains and qualified
dividends
|
Single
|
Up to $48,350
|
Up to $49,450
|
|
Married filing jointly
|
Up to $96,700
|
Up to $98,900
|
|
Married filing separately
|
Up to $48,350
|
Up to $49,450
|
|
Head of household
|
Up to
$64,750
|
Up to $66,200
|
|
Single
|
$48,350 to $533,400
|
$49,450 to $545,500
|
|
Married filing jointly
|
$96,700 to $600,050
|
$98,900 to $613,700
|
|
Married filing separately
|
$48,350 to $300,000
|
$49,450 to $306,850
|
|
Head of household
|
$64,750
to $566,700
|
$66,200 to $579,600
|
|
Single
|
Over $533,400
|
Over $545,500
|
|
Married filing jointly
|
Over $600,050
|
Over $613,700
|
|
Married filing separately
|
Over $300,000
|
Over $306,850
|
|
Head of household
|
Over
$566,700
|
Over $579,600
|
Unearned income Medicare contribution tax ("net
investment income tax")
|
Tax percentage
|
3.80%
|
3.80%
|
|
Individuals
|
$200,000
|
$200,000
|
|
Married filing jointly
|
$250,000
|
$250,000
|
|
Married filing separately
|
$125,000
|
$125,000
|
Prepared by Broadridge Advisor Solutions. © 2026 Broadridge Financial Services, Inc.
1 Contribution is fully deductible if minimum contribution amount is met and cost of token gift does not exceed maximum
2 Charitable contribution is fully deductible if the benefit received by the donor doesn't exceed the lesser of the threshold amount or 2% of the amount of the contribution