Retirement Savings
401(k) / 403(b) elective deferral limit
$24,500
Catch-up contribution (age 50+)
$8,000
Total of $32,500 with the base limit.
Super catch-up (ages 60 to 63)
+$11,250
SECURE 2.0. Total of $35,750 where the plan allows.
Mandatory Roth catch-up income threshold
$150,000
Earned $150k or more the prior year? Your catch-up must go to a Roth account.
IRA contribution limit
$7,500
$8,600 total if you're age 50 or older (with catch-up).
IRA catch-up (age 50+)
$1,100
Roth IRA income phase-out (single)
$153,000 to $168,000
Roth IRA income phase-out (married filing jointly)
$242,000 to $252,000
Required Minimum Distribution (RMD) age
73
Rises to 75 in 2033 under SECURE 2.0.
Social Security
Annual Cost-of-Living Adjustment (COLA)
2.8%
Maximum taxable wage base
$184,500
Earnings test limit (under full retirement age)
$24,480
Benefits reduce $1 for every $2 earned over the limit.
Maximum monthly benefit (at full retirement age)
$4,152
Earnings required for one quarter of coverage
$1,850
Taxes
Federal income tax brackets
10% to 37% (seven brackets)
Single: 10% to $12,400; 12% to $50,400; 22% to $105,700; 24% to $201,775; 32% to $256,225; 35% to $640,600; 37% above. Married filing jointly: 10% to $24,800; 12% to $100,800; 22% to $211,400; 24% to $403,550; 32% to $512,450; 35% to $768,700; 37% above.
Standard deduction
$16,100 / $32,200
Single / married filing jointly.
Capital gains brackets
0%, 15%, 20%
0% up to $49,450 single / $98,900 joint; 15% up to $545,500 / $613,700; 20% above. Collectibles taxed at 28%, some real estate gains at 25%.
Qualified Charitable Distribution (QCD) limit
$111,000 / person
Separate $111,000 limit per spouse. One-time split-interest election capped at $55,000.
Gift tax annual exclusion
$19,000 / recipient
Married couples can combine for $38,000 per recipient.
Estate tax exemption
$15M / individual
$30M per married couple.
Tax filing deadline (2026 tax year)
April 15, 2027
Medicare
Part B standard premium (monthly)
$202.90
Part B deductible (annual)
$283
Part A deductible
$1,736
Per benefit period.
IRMAA income brackets
Above $109,000 single / $218,000 joint
Five income tiers, based on your MAGI from two years prior.
Open Enrollment window
Oct 15 to Dec 7
Health Savings (HSA & FSA)
HSA contribution limit (self / family, HDHP)
$4,400 / $8,750
HSA catch-up (age 55+)
$1,000
Health FSA contribution limit
$3,400
Per employee.
Health FSA carryover
$680
Dependent care FSA limit: $7,500 / household.
Key Dates
Medicare Open Enrollment
Oct 15 to Dec 7
Social Security COLA announcement
Mid-October
IRS tax filing deadline
April 15
These figures are provided for general educational purposes and reflect published 2026 amounts. Always confirm the current figure with the official source (IRS, SSA, or Medicare) before acting. Nothing here is individualized financial, tax, or legal advice.
