A quick reference for the figures that come up most in planning conversations. Current for the 2026 tax year, with 2025 shown where it's useful.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $12,400 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $12,401 – $50,400 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $50,401 – $105,700 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,775 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,776 – $256,225 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,226 – $384,350 | $256,201 – $640,600 |
| 37% | $640,601+ | $768,701+ | $384,351+ | $640,601+ |
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 | $0 – $11,925 | $0 – $17,000 |
| 12% | $11,926 – $48,475 | $23,851 – $96,950 | $11,926 – $48,475 | $17,001 – $64,850 |
| 22% | $48,476 – $103,350 | $96,951 – $206,700 | $48,476 – $103,350 | $64,851 – $103,350 |
| 24% | $103,351 – $197,300 | $206,701 – $394,600 | $103,351 – $197,300 | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 | $394,601 – $501,050 | $197,301 – $250,525 | $197,301 – $250,500 |
| 35% | $250,526 – $626,350 | $501,051 – $751,600 | $250,526 – $375,800 | $250,501 – $626,350 |
| 37% | $626,351+ | $751,601+ | $375,801+ | $626,351+ |
Source: IRS.gov. For informational purposes only — not a replacement for real-life advice. Please consult your tax, legal, and accounting professionals before modifying your tax strategy.
| Account / limit | 2026 | 2025 |
|---|---|---|
| 401(k), 403(b), 457(b), TSP — elective deferral | $24,500 | $23,500 |
| ↳ Catch-up (age 50+) | $8,000 | $7,500 |
| ↳ "Super" catch-up (age 60–63) | $11,250 | $11,250 |
| ↳ Total if age 50+ (deferral + catch-up) | $32,500 | $31,000 |
| Traditional & Roth IRA | $7,500 | $7,000 |
| ↳ IRA catch-up (age 50+) | $1,100 | $1,000 |
| SEP IRA / defined-contribution (total additions) | $72,000 | $70,000 |
Source: IRS Notice 2025-67 and IR-2025-111 (2026 figures); IRS (2025). Beginning in 2026, catch-up contributions must be made on a Roth basis if your prior-year wages with the plan sponsor exceeded $150,000. The age 60–63 "super" catch-up replaces — not adds to — the standard age-50 catch-up. Plan availability of certain features varies.
Higher earners pay an Income-Related Monthly Adjustment Amount on top of standard Medicare Part B and Part D premiums. Your 2026 surcharge is based on your 2024 MAGI (a two-year lookback). Amounts shown are per enrolled person, per month.
| MAGI — Single | MAGI — Married filing jointly | Part B total / mo | Part D surcharge / mo |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | — |
| $109,001 – $137,000 | $218,001 – $274,000 | $284.10 | +$14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | $405.80 | +$37.50 |
| $171,001 – $205,000 | $342,001 – $410,000 | $527.50 | +$60.40 |
| $205,001 – $500,000 | $410,001 – $750,000 | $649.20 | +$77.90 |
| Above $500,000 | Above $750,000 | $689.90 | +$91.00 |
Standard 2026 Part B premium is $202.90/mo; the Part D surcharge is added to whatever your Part D plan charges. Married-filing-separately uses a narrower structure not shown here. IRMAA is a "cliff" — one dollar over a threshold moves you into the full next tier. Source: CMS, 2026 — verify current figures before relying on them.
Dates assume standard federal deadlines; they can shift for weekends, holidays, or disaster relief. Confirm current deadlines at IRS.gov and consult your tax professional.
Reference figures are a starting point. We'll translate them into a plan that fits you.