2026 Key Financial Numbers
Every IRS-confirmed contribution limit, tax bracket, Medicare threshold, and estate planning number for 2026 — with 2025 side-by-side for easy comparison. One page. Bookmark it. Share it.
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Michael Ryan Money: 2026 Key Financial Numbers Resource Guide
The 2026 key financial numbers published by the Internal Revenue Service (IRS), Social Security Administration (SSA), and the Centers for Medicare & Medicaid Services (CMS) determine the most important
- tax planning
- retirement planning
- and Medicare cost thresholds for the year.
These include the 2026 401(k) contribution limit, IRA limits, HSA contribution caps, federal income tax brackets, the Social Security wage base, Medicare Part B premiums, IRMAA income thresholds, and the federal estate tax exemption.
Because most of these figures are indexed to inflation, they change slightly each year.
This page provides a complete, verified reference of the most important 2026 IRS limits, retirement contribution limits, tax thresholds, and Medicare numbers so pre-retirees, retirees, financial advisors, and planners can quickly confirm the latest data in one place.
Below is a quick summary of the most searched financial limits for 2026. Detailed tables and planning explanations follow in the sections below.
| 2026 Financial Limit | Amount |
|---|---|
| 401(k) employee contribution limit | $24,500 |
| IRA contribution limit | $7,500 |
| HSA contribution limit (self-only) | $4,400 |
| HSA contribution limit (family) | $8,750 |
| Standard deduction — single | $16,100 |
| Standard deduction — married filing jointly | $32,200 |
| Social Security wage base | $184,500 |
| Medicare Part B premium | $202.90 / month |
| Federal estate tax exemption | $15,000,000 per person |
Retirement Account Contribution Limits
These are the IRS-set maximums on how much you — and your employer — can contribute to tax-advantaged retirement accounts each year. Limits are indexed to inflation and confirmed each fall. 2026 limits confirmed at IRS.gov.
401(k), 403(b), 457(b) & TSP
| Limit Type | 2025 | 2026 ✨ | Notes |
|---|---|---|---|
| Employee elective deferral | $23,500 | $24,500 | Combined pre-tax + Roth across all plans |
| Age 50–59 & 64+ catch-up | $7,500 | $8,000 | Total with catch-up: $32,500 |
| Ages 60–63 “super catch-up” (SECURE 2.0) | $11,250 | $11,250 | Replaces standard catch-up for this age group. Total: $35,750 |
| 415(c) total limit (employee + employer) | $70,000 | $72,000 | With 50+ catch-up: \$80,000 |
Traditional & Roth IRA
| Age | 2025 Limit | 2026 Limit ✨ | Notes |
|---|---|---|---|
| Under age 50 | $7,000 | $7,500 | Combined across all your IRAs |
| Age 50+ (including catch-up) | $8,000 | $8,600 | Catch-up increases from $1,000 to $1,100 in 2026 |
SIMPLE IRA & SEP IRA
| Plan / Limit | 2025 | 2026 ✨ | Notes |
|---|---|---|---|
| SIMPLE IRA salary-reduction limit | $16,500 | $17,000 | Employer-sponsored SIMPLE IRAs |
| SIMPLE IRA age 50+ catch-up | $3,500 | $4,000 | Total age 50+: $21,000 |
| SEP IRA employer contribution cap | 25% of comp. or $70,000 | 25% of comp. or $72,000 | Uses 415(c) cap; no employee deferrals |
Master Cheat-Sheet — All Plans at a Glance
| Plan | 2025 Limit | 2026 Limit ✨ | Notes |
|---|---|---|---|
| 401(k) / 403(b) / 457 / TSP — employee deferral | $23,500 | $24,500 | Standard elective deferral |
| 50+ catch-up (ages 50–59 & 64+) | $7,500 | $8,000 | Total: $32,500 |
| Ages 60–63 super catch-up (SECURE 2.0) | $11,250 | $11,250 | Total max: $35,750 |
| 415(c) total defined-contribution limit | $70,000 | $72,000 | $80,000 with 50+ catch-up |
| SIMPLE IRA salary-reduction | $16,500 | $17,000 | |
| SIMPLE IRA 50+ catch-up | $3,500 | $4,000 | Total 50+: $21,000 |
| SEP IRA | 25% / $70,000 | 25% / $72,000 | Employer only; 415(c) cap |
| IRA — under age 50 | $7,000 | $7,500 | Combined Traditional + Roth |
| IRA — age 50+ (including catch-up) | $8,000 | $8,600 | Catch-up: \$1,100 (was \$1,000) |
Roth IRA Income Limits
Your Modified Adjusted Gross Income (MAGI) determines whether you can contribute directly to a Roth IRA — and how much. Thresholds adjust slightly for inflation each year. If you are above the limit, the backdoor Roth IRA conversion strategy is the standard workaround — there is no income cap on conversions.
Single / Head of Household Filers
| Tax Year | Full Contribution if MAGI Below | Phase-Out Range | No Contribution if MAGI Above |
|---|---|---|---|
| 2025 | $150,000 | $150,000 – $165,000 | $165,000 |
| 2026 ✨ | $153,000 | $153,000 – $168,000 | $168,000 |
Married Filing Jointly (MFJ)
| Tax Year | Full Contribution if MAGI Below | Phase-Out Range | No Contribution if MAGI Above |
|---|---|---|---|
| 2025 | $236,000 | $236,000 – $246,000 | $246,000 |
| 2026 ✨ | $242,000 | $242,000 – $252,000 | $252,000 |
Married Filing Separately (lived with spouse during the year)
| Tax Year | Full Contribution if MAGI Below | Phase-Out Range | No Contribution if MAGI Above |
|---|---|---|---|
| 2025 | $0 | $0 – $10,000 | $10,000 |
| 2026 ✨ | $0 | $0 – $10,000 | $10,000 |
2026 HSA Contribution Limits, FSA Limits and Dependent Care FSA Limits
Health Savings Accounts (HSAs) offer a rare triple tax advantage: contributions are pre-tax, growth is tax-free, and qualified withdrawals are tax-free. The 2026 HSA contribution limit is $4,400 for self-only coverage, up from $4,300 in 2025. The 2026 HSA family contribution limit is $8,750, up from $8,550. The 2026 Health FSA limit is $3,400, and the 2026 Dependent Care FSA limit jumps to $7,500 from $5,000.
| Limit Type | 2025 | 2026 ✨ |
|---|---|---|
| HSA contribution — Self-only HDHP | $4,300 | $4,400 |
| HSA contribution — Family HDHP | $8,550 | $8,750 |
| Age 55+ catch-up | $1,000 | $1,000 |
| HSA max self-only including catch-up | $5,300 | $5,400 |
| HSA max family including catch-up | $9,550 | $9,750 |
2026 Federal Income Tax Brackets and Standard Deduction
The 2026 standard deduction for single filers is $16,100. The 2026 standard deduction for married filing jointly is $32,200.
| Filing Status | 2025 | 2026 ✨ |
|---|---|---|
| Single | $15,750 | $16,100 |
| Married Filing Jointly | $31,500 | $32,200 |
| Head of Household | $23,625 | $24,150 |
Medicare Premiums & IRMAA
Medicare Part B and Part D premiums are set annually by CMS. Higher-income beneficiaries pay IRMAA surcharges based on MAGI from two years prior.
| Item | 2025 | 2026 ✨ |
|---|---|---|
| Standard Part B premium | $185.00 | $202.90 |
| Part B deductible | $257 | $283 |
| IRMAA threshold — Single | $106,000 | $109,000 |
| IRMAA threshold — MFJ | $212,000 | $218,000 |
| Highest Part B premium | $628.90 | $689.90 |
| Highest Part D IRMAA | $85.80 /mo | $91.00 /mo |
Estate & Gift Tax
The federal estate and gift tax exemption determines how much wealth you can pass on tax-free during your lifetime or at death. The One Big Beautiful Bill Act made the higher exemption permanent and increased it further for 2026. The annual gift tax exclusion allows tax-free gifting per recipient each year without touching your lifetime exemption.
| Exemption Type | 2025 | 2026 ✨ | Notes |
|---|---|---|---|
| Unified estate & gift exemption | $13,990,000 | $15,000,000 | Made permanent by One Big Beautiful Bill Act |
| Married couple with portability | $27,980,000 | $30,000,000 | Requires portability election |
| Top federal estate tax rate | 40% | 40% | On taxable estate above exemption |
| Gift Type | 2025 | 2026 ✨ | Notes |
|---|---|---|---|
| Annual exclusion — single donor | $19,000 | $19,000 | No gift tax return required |
| Annual exclusion — married couple | $38,000 | $38,000 | Gift-splitting election required |
| 529 super-funding | Up to $95,000 single / $190,000 couple | Up to $95,000 single / $190,000 couple | 5× annual exclusion election |
| Direct medical payments | Unlimited | Unlimited | Must be paid directly to provider |
| Direct tuition payments | Unlimited | Unlimited | Must be paid directly to school |
Frequently Asked Questions
What is the 401(k) contribution limit for 2026?
The 2026 401(k) employee deferral limit is $24,500. Workers age 50–59 and 64+ can add an $8,000 catch-up for a $32,500 total. Workers age 60–63 may contribute up to $35,750 using the SECURE 2.0 super catch-up.
What is the IRA contribution limit for 2026?
The 2026 IRA contribution limit is $7,500 for those under age 50. Those age 50 and older can contribute $8,600 including the catch-up amount.
What is the HSA contribution limit for 2026?
The 2026 HSA contribution limit is $4,400 for self-only coverage and $8,750 for family coverage. Those age 55+ may add a $1,000 catch-up.
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Social Security & Payroll Tax
Social Security payroll taxes fund OASDI benefits and are capped at a maximum wage base that adjusts each year. Medicare’s 1.45% portion has no cap. Official source: SSA.gov.