2026 federal tax brackets run from 10% to 37%. The 22% bracket begins above $50,400 of taxable income for single filers and $100,800 for married couples filing jointly, while the standard deduction is $16,100 single and $32,200 joint. Those are the tax numbers most people need first; this page then connects them to the 2026 retirement, HSA, Social Security, Medicare and IRMAA limits that can change the same planning decision.
2026 tax brackets and the limits that change your next move
Start with the official 2026 tax brackets and standard deduction, then jump to the retirement, HSA, Social Security and Medicare number tied to your next decision.
2027 numbers are arriving now
It is late September: the IRS has already released 2027 HSA limits, and Medicare’s 2027 handbook lists the Part D drug spending cap and the Part D IRMAA starting income. Other retirement, tax, Social Security and Part B figures are still pending. Track each official 2027 release and get the update and what it means for your next decision by email. Keep using this page for 2026 planning and filing.
Choose the decision you are working on:
Which 2026 numbers affect your next money decision?
Whether you are setting payroll contributions, comparing health plans, planning a tax move or drawing from retirement savings, start with the number tied to your next decision. Each section shows the official figure and when it matters.
Show my numbers
Choose your age and filing status to get a short reading path. Every table remains available below; this guide highlights the ones to check first.
Choose your age for a shorter reading path, or use the quick reference below.
| Number to check | 2026 amount or threshold |
|---|---|
| 401(k) employee deferral / IRA contribution | $24,500 / $7,500 before eligible catch-ups |
| Standard deduction | $16,100 single / $32,200 married joint |
| HSA self-only / family contribution | $4,400 / $8,750 if eligible |
| 0% long-term gains ceiling (taxable income) | $49,450 single / $98,900 joint |
| Social Security earnings limit, under FRA all year | $24,480 |
| Standard Medicare Part B premium | $202.90 per month, before any IRMAA |
| IRMAA first income line (2024 MAGI) | Above $109,000 individual / $218,000 joint |
| Senior deduction, age 65+ | Up to $6,000 per eligible person; MAGI phase-out applies |
| Additional standard deduction, age 65+ | $2,050 unmarried / $1,650 married per qualifying condition |
| Qualified charitable distribution limit | $111,000 per eligible IRA owner age 70½+ |
| RMD starting age, generally | 73 for current retirees; account and timing exceptions apply |
2026 tax brackets, deductions and capital gains thresholds
Affects you if: you are deciding how much to convert, realize in gains, or withdraw. Ordinary-income brackets and capital-gain thresholds use taxable income; IRMAA and the senior deduction have different MAGI tests.
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 |
2026 Federal Income Tax Brackets — Single and Married Filing Jointly
| Rate | Single taxable income | Married filing jointly taxable income |
|---|---|---|
| 10% | $0–$12,400 | $0–$24,800 |
| 12% | $12,401–$50,400 | $24,801–$100,800 |
| 22% | $50,401–$105,700 | $100,801–$211,400 |
| 24% | $105,701–$201,775 | $211,401–$403,550 |
| 32% | $201,776–$256,225 | $403,551–$512,450 |
| 35% | $256,226–$640,600 | $512,451–$768,700 |
| 37% | Over $640,600 | Over $768,700 |
Official source: IRS 2026 tax inflation adjustments. Brackets apply to taxable income, not gross income.
What changes for taxpayers 65 and older?
| 2026 rule | Amount | What to check |
|---|---|---|
| Additional standard deduction, age 65+ or blind | $2,050 unmarried / $1,650 married per qualifying condition | Added to the base standard deduction if you do not itemize. |
| New senior deduction, age 65+ | Up to $6,000 per eligible person; up to $12,000 if both spouses qualify | Available through 2028 even if you itemize; phases down by 6% of MAGI over $75,000 single / $150,000 joint. Married taxpayers must file jointly. |
| SALT itemized deduction cap | $40,400 ($20,200 married filing separately) | Phases down above $505,000 MAGI ($252,500 MFS), but not below $10,000 ($5,000 MFS). |
A 68-year-old single filer who takes the standard deduction may have a base $16,100 plus a $2,050 age addition and, if eligible, some or all of the separate $6,000 senior deduction. Eligibility and phase-out matter more than a single headline total.
2026 long-term capital gains thresholds
| Taxable income | Single | Married filing jointly |
|---|---|---|
| 0% bracket ends at | $49,450 | $98,900 |
| 15% bracket ends at | $545,500 | $613,700 |
| 20% bracket | Above $545,500 | Above $613,700 |
Your gain stacks on top of other taxable income. A gain in the federal 0% bracket can still affect Medicare MAGI, the senior deduction phase-out, or state tax. Special rates apply to some gains.
Official sources: IRS 2026 inflation adjustments, IRS senior deduction rules, and IRS Revenue Procedure 2025-32.
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 |
| Certain applicable SIMPLE plans — higher regular limit | $17,600 | $18,100 | SECURE 2.0 enhanced limit for qualifying SIMPLE plans |
| Certain applicable SIMPLE plans — age 50+ catch-up | $3,850 | $3,850 | Separate catch-up rule for qualifying SIMPLE plans |
| SIMPLE plans — ages 60–63 higher catch-up | $5,250 | $5,250 | Applies instead of the otherwise applicable SIMPLE catch-up |
| 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 standard 50+ catch-up; $83,250 for eligible ages 60–63 |
| SIMPLE IRA salary-reduction | $16,500 | $17,000 | |
| SIMPLE IRA 50+ catch-up | $3,500 | $4,000 | Total 50+: $21,000 |
| Certain applicable SIMPLE plans — regular limit | $17,600 | $18,100 | Enhanced SECURE 2.0 limit for qualifying plans |
| SIMPLE plans — ages 60–63 catch-up | $5,250 | $5,250 | Higher age-based catch-up |
| 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 and FSA limits: check eligibility before contributing
Affects you if: you still have qualifying high-deductible coverage, contribute to an employer FSA, or pay eligible dependent-care expenses. Medicare enrollment generally ends HSA contribution eligibility; the age-55 catch-up alone does not override that rule.
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 family limit + one age-55+ catch-up | $9,550 | $9,750 |
| Health FSA employee salary reduction | $3,300 | $3,400 |
| Dependent care assistance exclusion (joint/single) | $5,000 | $7,500 |
Official sources: IRS 2026 HSA limits; IRS Health FSA limit; IRS dependent care change. The dependent-care exclusion is $3,750 if married filing separately, subject to plan rules.
RMD and QCD rules: when IRA money must move
Affects you if: you turn 70½ and give to charity, or are approaching a required minimum distribution. The QCD eligibility age and RMD starting age are different.
| Rule | 2026 number | Decision |
|---|---|---|
| QCD eligibility | Age 70½ or older at the distribution | Direct an eligible IRA distribution to charity; it may count toward an RMD and generally stays out of income, subject to rules. |
| QCD annual limit | $111,000 per eligible IRA owner | Plan charitable transfers before taking the full RMD personally. |
| RMD starting age | Generally age 73 for current retirees | Check birth year and account type. Roth IRAs have no lifetime owner RMD. |
How a QCD can affect taxable income and IRMAA.
Official sources: IRS RMD guidance and IRS 2026 retirement limits notice.
Affects you if: you claim before full retirement age, work while collecting, or make a withdrawal that changes the tax on benefits. Full retirement age is 67 for people born in 1960 or later; earlier birth years vary. The earnings test ends beginning with the month you reach full retirement age.
| Decision point | 2026 number | What it means |
|---|---|---|
| Working while under full retirement age all year | $24,480 earnings limit | SSA withholds $1 of benefits per $2 above the limit; a different rule applies in the year you reach FRA. |
| Year you reach full retirement age | $65,160 earnings limit before FRA month | SSA withholds $1 per $3 above this limit before FRA month; no earnings limit from FRA month. |
| Possible federal tax on benefits begins (combined income) | $25,000 single / $32,000 joint | Combined income generally means AGI plus tax-exempt interest plus half of Social Security benefits; it is not your benefit amount. |
Official sources: SSA earnings test, SSA full retirement age, IRS taxation of benefits.
2026 Medicare premiums and the full IRMAA staircase
Medicare Part B and Part D premiums are set annually by CMS. Higher-income beneficiaries generally pay IRMAA surcharges using MAGI from the federal tax return two years prior, although SSA can use more recent information in certain situations such as qualifying life-changing events.
Official source: CMS 2026 Medicare Parts A & B premiums and deductibles.
Affects you if: you are on Medicare or your 2024 MAGI is near an IRMAA threshold. A Roth conversion or capital gain can change a later premium even when the tax bracket seems manageable.
| 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 |
2026 IRMAA income tiers: total Part B premium and Part D surcharge
CMS uses 2024 modified adjusted gross income for 2026 premiums in the ordinary two-year lookback. These are monthly amounts per Medicare beneficiary. A couple with two people on Medicare may pay two surcharges; Part D surcharge is in addition to a plan’s own premium.
| 2024 MAGI, single | 2024 MAGI, joint | 2026 Part B per month | Part D IRMAA per month |
|---|---|---|---|
| Up to $109,000 | Up to $218,000 | $202.90 | $0 |
| Over $109,000–$137,000 | Over $218,000–$274,000 | $284.10 | $14.50 |
| Over $137,000–$171,000 | Over $274,000–$342,000 | $405.80 | $37.50 |
| Over $171,000–$205,000 | Over $342,000–$410,000 | $527.50 | $60.40 |
| Over $205,000 but under $500,000 | Over $410,000 but under $750,000 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
For one person with Part B and Part D, crossing the first line increases the combined monthly premium and surcharge by $95.70, or $1,148.40 over 12 months. With two affected beneficiaries, it can be $2,296.80. Premiums and enrollment months can vary.
Try your own amount in the 2026 IRMAA calculator:
Where do you land on the Medicare staircase?
Medicare charges higher-income retirees extra, in steps. Slide your income and watch where you land, what it costs, and how much room you have before the next step.
Published 2026 premiums and thresholds. Enter 2024 MAGI for a 2026 estimate.
If spouses have different Medicare or drug coverage, run each person separately. This tool excludes plan premiums, late penalties, and other Medicare costs.
Staircase shows published 2026 rates. On a phone, swipe sideways to see every step. Select a step or use the slider to explore.
Try a what-if
Thinking about a Roth conversion, selling stock, or a big IRA withdrawal? Add it here.
Questions people ask
Why does it use income from two years ago?
Social Security uses the newest tax return the IRS gives them, usually from two years back. Your 2026 premiums are based on 2024 income. So a Roth conversion you do this year shows up in your premiums two years from now.
Does one dollar over the line really cost the full step?
Under the published 2026 table, crossing a threshold changes the monthly surcharge for the months it applies. The year figure assumes all 12 months at the same tier; a later determination or change can alter your actual bill.
We're married. Do we both pay?
Each spouse on Medicare pays their own surcharge, based on your joint income. Two people on Medicare means double the extra cost.
My income dropped. Can I get this lowered?
If it dropped because of a life-changing event like retirement, reduced work hours, death of a spouse, divorce, or loss of a pension, you can ask Social Security to use newer income with Form SSA-44. A Roth conversion or selling investments doesn't count as a life-changing event.
What about 2027 and 2028 numbers?
Medicare & You 2027 gives the starting 2027 thresholds: above $111,000 individual or $222,000 joint. The full 2027 surcharge dollar schedule has not been supplied here. For 2025 or 2026 income, the staircase is explicitly a 2026 illustration, not a future premium quote.
Figures: 2026 Medicare premiums and IRMAA thresholds from CMS and Social Security, reviewed September 26, 2026. The 2027 Medicare handbook supplies the 2027 starting thresholds. Your entries stay in your browser. Educational estimate, not an SSA decision or tax advice.
See how a Roth conversion can cross an IRMAA step or read the IRMAA guide. Married filing separately has different high-income tiers; use the calculator’s filing-status option and check the CMS table.
Other 2026 Medicare costs to budget
| Item | 2026 amount | Why it matters |
|---|---|---|
| Part A inpatient hospital deductible | $1,736 per benefit period | It is not a once-per-calendar-year deductible. |
| Part D out-of-pocket cap for covered drugs | $2,100 | Compare the drug plan’s total annual cost, covered drugs and pharmacies, not only the premium. |
Official sources: CMS 2026 Part A, Part B and IRMAA fact sheet and Medicare costs.
2026 estate and gift tax: federal limits and state exposure
Affects you if: you are planning large gifts, an estate transfer or 529 front-loading. The federal exemption does not erase state estate or inheritance taxes, and portability requires a timely election.
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 set the 2026 basic exclusion amount at $15 million per individual and removed the previously scheduled 2026 sunset under current law. Future Congresses can still change the law. 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 | Generally no Form 709 for present-interest gifts within the exclusion; exceptions apply |
| 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.
How much is the 2026 extra deduction if I am 65 or older?
Eligible taxpayers age 65 or older can claim up to $6,000 each ($12,000 if both spouses qualify), subject to the 6% MAGI phase-out above $75,000 single or $150,000 joint; it is separate from the standard deduction’s age addition.
At what income does 2026 Medicare IRMAA start?
For 2026 premiums, IRMAA begins when 2024 MAGI is above $109,000 for an individual return or $218,000 for a joint return. Each Medicare beneficiary pays the applicable surcharge.
What is the 2026 qualified charitable distribution limit?
The 2026 QCD limit is $111,000 per eligible IRA owner age 70½ or older. The transfer must meet IRS rules, including payment directly to an eligible charity.
When do required minimum distributions start in 2026?
Traditional IRA and most retirement-plan RMDs generally begin in the year the owner reaches age 73, with timing and account exceptions. Check the first-year deadline before deciding to delay the initial withdrawal.
What income makes Social Security benefits taxable?
Federal taxation of benefits can start above $25,000 of combined income for a single filer or $32,000 for a couple filing jointly. Combined income is not simply wages or AGI.
What is the 2026 Medicare Part D out-of-pocket cap?
The 2026 cap is $2,100 for covered Part D prescription drugs. Your plan premium and certain costs outside covered drugs are separate.
Are the 2027 financial limits available yet?
Some are: the IRS has released 2027 HSA limits and Medicare’s 2027 handbook lists the Part D drug cap and Part D IRMAA starting income. Other tax, retirement, Social Security and Part B releases are still pending as of September 26, 2026.
Keep the numbers—and the decision they change
Save the one-page decision sheet, send the reference to someone planning a withdrawal or Medicare enrollment, and get an email as the remaining 2027 figures arrive.
One-page decision sheet: Download the free 2026 Money Numbers Decision Sheet (PDF) (one page, print-friendly). Open the tall share image.
2026 Social Security: claiming, working and benefit taxation
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.