2026 numbers, in one place.
These are the exact federal figures planbend's calculators and retirement projections use — not separately researched, so they can't drift from what your plan actually models. Rules change most years; when the IRS or CMS publish new numbers, this page updates alongside the app.
Federal income tax brackets
Taxable income up to each ceiling is taxed at that bracket's rate. See Marginal Tax Rate.
| Rate | Single, up to | Married filing jointly, up to | Head of household, up to |
|---|---|---|---|
| 10% | $12,400 | $24,800 | $17,700 |
| 12% | $50,400 | $100,800 | $67,450 |
| 22% | $105,700 | $211,400 | $105,700 |
| 24% | $201,775 | $403,550 | $201,750 |
| 32% | $256,225 | $512,450 | $256,200 |
| 35% | $640,600 | $768,700 | $640,600 |
| 37% | and up | and up | and up |
Standard deduction
| Filing status | Deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Long-term capital gains brackets
Based on taxable income (ordinary income plus gains stacked on top). Applies to assets held over a year.
| Rate | Single, up to | Married filing jointly, up to |
|---|---|---|
| 0% | $47,025 | $94,050 |
| 15% | $518,900 | $583,750 |
| 20% | and up | and up |
IRMAA — Medicare surcharge tiers
Based on MAGI from two years prior. Surcharge is Part B + Part D combined, per person, per year, on top of the standard premium. See IRMAA or the IRMAA calculator.
| Single MAGI | Married MAGI | Surcharge/yr, per person |
|---|---|---|
| $109,000+ | $218,000+ | $1,148 |
| $137,000+ | $274,000+ | $2,885 |
| $171,000+ | $342,000+ | $4,620 |
| $205,000+ | $410,000+ | $6,355 |
| $500,000+ | $750,000+ | $6,936 |
Required minimum distribution (RMD) divisors
RMDs start at age 73. Divide your prior year-end balance by the divisor for your age to get the required withdrawal. See RMD or the RMD calculator.
| Age | Divisor |
|---|---|
| 73 | 26.5 |
| 74 | 25.5 |
| 75 | 24.6 |
| 76 | 23.7 |
| 77 | 22.9 |
| 78 | 22 |
| 79 | 21.1 |
| 80 | 20.2 |
| 85 | 16 |
| 90 | 12.2 |
| 95 | 8.9 |
| 100 | 6.4 |
Contribution limits & wage bases
| Item | 2026 figure |
|---|---|
| 401(k) elective deferral (combined traditional + Roth) | $24,500 |
| IRA contribution (combined traditional + Roth) | $7,500 |
| Social Security wage base (FICA / SE tax cap) | $184,500 |
| Additional Medicare Tax threshold — single / HoH | $200,000 |
| Additional Medicare Tax threshold — married | $250,000 |
| QBI deduction phase-out threshold — single / HoH | $200,000 (approx.) |
| QBI deduction phase-out threshold — married | $400,000 (approx.) |
| QBI deduction rate | 20% |
Catch-up contributions (age 50+), HSA limits, and other figures planbend doesn't model internally aren't listed here — see the source links below for those.
Go straight to the source
These numbers are current as of the 2026 tax year and are re-verified when the IRS and CMS publish updates each year. For anything not covered here, or to confirm a figure yourself: