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2026Reference data

2026 figures,
each with its source

The 41 statutory figures our calculators apply, from the Social Security wage base to RMD ages. Last verified October 17, 2026; Re-verify each January when IRS/SSA publish new figures.

The table
Figures used by the calculators. Tax year 2026. Sources linked.
FigureValueYearSourceUsed by
401(k)/403(b)/457(b) employee deferral limit$24,5002026IRS401(k) / 403(b) / 457, 403(b) Savings, 457(b) Plan, Solo 401(k)
Age 50+ catch-up contribution (401(k)/403(b)/457(b))$8,0002026IRS401(k) / 403(b) / 457
Age 60–63 catch-up contribution$11,2502026IRS401(k) / 403(b) / 457
IRA contribution limit (all IRAs combined)$7,5002026IRSTraditional IRA, Roth IRA
IRA limit including age 50+ catch-up$8,6002026IRSTraditional IRA, Roth IRA
Solo 401(k) combined employee + employer limit (excl. catch-up)$72,0002026IRSSolo 401(k)
457(b) final-three-years special catch-up (up to twice the limit)$49,0002026IRS457(b) Plan
403(b) 15-year service catch-up: per year / lifetime cap$3,000 a year, $15,000 lifetime2026IRS403(b) Savings
Social Security wage base (taxable maximum)$184,5002026SSATake-Home Paycheck, Hourly Paycheck, Net to Gross Paycheck, Self-Employment Tax
Employee FICA: Social Security / Medicare6.2% Social Security + 1.45% Medicare (7.65%)2026SSA and IRSTake-Home Paycheck, Hourly Paycheck, Net to Gross Paycheck, FSA Tax Savings
Additional Medicare Tax and withholding threshold0.9% on wages over $200,0002026IRSTake-Home Paycheck, Hourly Paycheck, Net to Gross Paycheck
Self-employment tax rate and base15.3% (12.4% Social Security + 2.9% Medicare) on 92.35% of net profit2026IRSSelf-Employment Tax, Solo 401(k)
Self-employment tax filing threshold$400 of net SE earnings2026IRSSelf-Employment Tax
Federal income tax brackets and standard deduction2026 brackets and standard deductions (Rev. Proc. 2025-32)2026IRS Rev. Proc. 2025-32, as amended by the 2025 tax law1040 Federal Income Tax, Marginal Tax Rate
SALT deduction cap used by the 1040 calculator$40,4002026Federal law (2025 tax law), as applied in the calculator1040 Federal Income Tax
Earned Income Credit investment-income limit$12,2002026IRS Rev. Proc. 2025-32Earned Income Credit (EIC)
Health FSA contribution limit$3,4002026IRS Rev. Proc. 2025-32FSA Tax Savings
Dependent care FSA limit (per household)$7,5002026IRS, as stated in the calculatorFSA Tax Savings
Cash charitable deduction for non-itemizers$1,000 ($2,000 married filing jointly)2026IRS, effective 2026Charitable Giving Tax Savings
Floor on itemized charitable deductions0.5% of AGI2026IRS, effective 2026Charitable Giving Tax Savings
Benefit cap for 37%-bracket itemizerscapped at 35%2026IRS, effective 2026Charitable Giving Tax Savings
Federal estate tax basic exclusion (per person)$15,000,000 ($30,000,000 for a married couple using portability)2026IRSEstate Tax Planning
Top federal estate tax rate40%2026IRSEstate Tax Planning
HSA limit, self-only coverage$4,4002026IRS Rev. Proc. 2025-19HSA Contribution, HSA Savings, HSA vs. Traditional Health Plan
HSA limit, family coverage$8,7502026IRS Rev. Proc. 2025-19HSA Contribution, HSA Savings, HSA vs. Traditional Health Plan
HSA catch-up, age 55+ (statutory, not indexed)$1,0002026IRS Publication 969HSA Contribution, HSA Savings
RMD starting age (SECURE 2.0)73 (born 1951–1959); 75 (born 1960 or later)2026IRSRequired Minimum Distribution (RMD), RMD - Year To Begin, Inherited IRA RMD
RMD life-expectancy tableIRS Uniform Lifetime Table, in use since 20222026IRS Publication 590-BRequired Minimum Distribution (RMD)
Additional tax on early retirement distributions10% before age 59½ (age-55 separation-from-service exception for plans)2026IRSEarly Withdrawal Cost, Gross Distribution, 457(b) Plan, Company Stock Distribution (NUA)
72(t) SEPP payment duration and interest-rate rulePayments run 5 years or to age 59½, whichever is longer; rate up to the greater of 5% or 120% of the federal mid-term rate2026IRS Notice 2022-672(t) SEPP
401(k) loan maximum and termthe lesser of $50,000 or 50% of the vested balance, repaid within 5 years (longer for a primary home)2026IRSShould I Borrow From My 401(k)?
1031 exchange identification and exchange periods45 calendar days to identify, 180 to close2026IRS1031 Like-Kind Exchange, 1031 Exchange Timeline
Net investment income tax3.8%2026IRSMunicipal Bond Tax-Equivalent Yield, Company Stock Distribution (NUA)
Long-term capital gains rates0%, 15% or 20% depending on income2026IRSCompany Stock Distribution (NUA)
Section 199A deduction on qualified REIT dividends20%2026IRS (made permanent by the 2025 tax law)REIT Tax-Equivalent Distribution
Social Security full retirement age (born 1960 or later)672026SSASocial Security Benefit
Social Security PIA bend points$1,286 and $7,7492026SSASocial Security Benefit
Delayed retirement credit8% a year after full retirement age, up to age 702026SSASocial Security Benefit
Maximum reduction for claiming at 62 (FRA 67)up to 30%2026SSASocial Security Benefit
Taxable share of Social Security benefits and provisional-income thresholdsup to 85% taxable; thresholds $25,000 / $34,000 (single) and $32,000 / $44,000 (joint)2026IRS (Publication 915 worksheet)Taxable Social Security Benefits
Deduction for qualified overtime premium pay (2025–2028)up to $12,500 ($25,000 married filing jointly), phased out above $150,000 / $300,00020262025 tax law, as stated in the calculatorHourly Paycheck
RMD table

Uniform Lifetime Table, ages 72 to 95

IRS Uniform Lifetime Table (Table III), in use since 2022. Source: IRS Publication 590-B, Appendix B. Divide the prior year-end balance by the period for the owner's age.

Age727374757677787980818283
Period27.426.525.524.623.722.922.021.120.219.418.517.7
Age848586878889909192939495
Period16.816.015.214.413.712.912.211.510.810.19.58.9
FAQ

About these figures

Showing 8 of 8

  • Which tax year do these figures apply to?

    Tax year 2026. Each row shows the tax year and its source, and the table was last verified on October 17, 2026.

  • Do the calculators use exactly these numbers?

    Yes. The figures mirror the values the calculators apply, and every figure on this site is rendered from this one table, so pages and calculators cannot drift apart.

  • Where do the figures come from?

    From IRS revenue procedures, publications and newsroom releases, SSA data and the 2025 tax law, as linked in the Source column. A few rows cite the law as applied in the calculator where the IRS has not yet published a stand-alone page.

  • When will 2027 figures be added?

    We re-verify each January after the IRS and SSA publish new figures, and update the calculators and this page together.

  • Why aren't tax bracket thresholds listed individually?

    The calculators apply the full 2026 bracket tables from Rev. Proc. 2025-32 as amended by the 2025 tax law. We cite the source rather than reprint every threshold, which keeps this page focused on figures clients ask about.

  • Can we cite this page?

    Yes. Cite the original IRS or SSA source where possible; this page is a convenience index of what our calculators use.

  • Is anything on this page advice?

    No. It is a list of published figures. Applying them to a client is professional judgment.

  • What if we spot an error?

    Please tell us through the contact form. Figure corrections are handled first.

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