Every fall, three IRS documents set the numbers the entire filing season runs on: Rev. Proc. 2025-32 (the general inflation adjustments), Notice 2025-67 (retirement plan limits), and Rev. Proc. 2025-19 (HSA amounts, published earlier in the year). This guide compiles the tax year 2026 figures preparers reach for most — each one taken from those primary documents, which are linked below so you can verify any line.
Everything here is U.S. federal, for tax year 2026 (returns filed in early 2027). For planning conversations happening now, these are the operative numbers.
Standard deduction
| Filing status | TY2026 |
|---|---|
| Single / Married filing separately | $16,100 |
| Married filing jointly / Surviving spouse | $32,200 |
| Head of household | $24,150 |
Additional amount for age 65+ or blindness: $1,650 per condition ($2,050 if also unmarried and not a surviving spouse). The OBBBA senior deduction of $6,000 per person 65+ (2025–2028, income-limited) stacks on top — see our OBBBA deductions guide.
Brackets: the numbers that anchor projections
The 37% top rate begins at $640,600 taxable income (single) and $768,700 (joint). The widest planning-relevant line for most clients is the top of the 12% bracket — $50,400 single / $100,800 joint — and the top of the 24% bracket at $201,775 single / $403,550 joint. Full tables are in Rev. Proc. 2025-32, §2.01.
Capital gains: the 0% window
Long-term gains are taxed at 0% up to $49,450 taxable income (single) and $98,900 (joint) — the ceiling for tax-free gain harvesting in low-income years. The 15% band runs to $545,500 single / $613,700 joint; 20% above.
Retirement limits (Notice 2025-67)
| Limit | 2026 |
|---|---|
| 401(k)/403(b)/457(b) elective deferral | $24,500 |
| Catch-up age 50+ | $8,000 |
| Enhanced catch-up ages 60–63 | $11,250 |
| IRA contribution | $7,500 |
| IRA catch-up age 50+ | $1,100 |
| Defined contribution total (§415(c), also caps SEP) | $72,000 |
| QCD annual exclusion | $111,000 |
Traditional IRA deduction phase-out (active participant): $81,000–$91,000 single; $129,000–$149,000 joint (contributing spouse covered); $242,000–$252,000 when only the other spouse is covered. Roth IRA contribution phase-out: $153,000–$168,000 single, $242,000–$252,000 joint.
Saver's Credit (Form 8880)
The credit is 50%, 20%, or 10% of up to $2,000 contributed ($4,000 joint), by AGI:
| Filing status | 50% up to | 20% up to | 10% up to |
|---|---|---|---|
| Married filing jointly | $48,500 | $52,500 | $80,500 |
| Head of household | $36,375 | $39,375 | $60,375 |
| Single and others | $24,250 | $26,250 | $40,250 |
These tiers are cliffs, not slopes — one dollar of AGI past a tier drops the credit rate. A deductible IRA contribution made by the filing deadline can pull AGI back under a tier and count as the qualifying contribution: the classic cliff rescue.
HSA amounts (Rev. Proc. 2025-19)
Self-only contribution limit $4,400; family $8,750; catch-up 55+ an additional $1,000. HDHP definition: minimum deductible $1,700 self / $3,400 family; out-of-pocket maximum $8,500 / $17,000.
Estate, gift, and the rest
- Annual gift exclusion: $19,000 per donee ($194,000 to a non-citizen spouse).
- Estate/gift basic exclusion: $15,000,000 per person (OBBBA; indexed after 2026).
- Kiddie tax unearned-income threshold: $1,350.
- Foreign earned income exclusion: $132,900.
- QBI (§199A) taxable-income thresholds: $201,750 single / $403,500 joint.
- Educator expense deduction: $350.
Why we cite the PDFs and not a summary
Secondary summaries of annual figures go stale or copy each other's typos. Every number above comes from the three primary documents linked in the sources — the same documents TaxSentry's knowledge base ingests directly, which is why its answers about 2026 figures cite Rev. Proc. 2025-32 or Notice 2025-67 rather than "the internet." When a figure matters for a real return, check the cited section yourself — that's what the citations are for.