Resources
2026 Rates, Deductions & Limits
| Standard Deduction & Exemptions | |||||
| Married Filing Joint Return | 32,200 | ||||
| Head of Household | 24,150 | ||||
| Single | 16,100 | ||||
| Married Filing Separate | 16,100 | ||||
| Claimed as dependent by another | 1,350 | ||||
| Additional Deduction Over 65 and/or blind MFJ | 1,650 | ||||
| Additional Deduction Over 65 and/or blind Single | 2,050 | ||||
| Deduction for Seniors (65 & Older with Phaseout Limitations) | 6,000 | ||||
| Mileage Rates | |||||
| Business Mileage Rate | $0.725 | ||||
| Charitable Mileage Rate | $0.14 | ||||
| Military Moving/Medical Mileage Rate | $0.205 | ||||
| Estate Planning Amounts | |||||
| Annual Gift Tax Exclusion | 19,000 | ||||
| Lifetime Taxable Gift Exclusion | 15,000,000 | ||||
| Retirement Contributions Limits | |||||
| Under 50 | Catch-Up | ||||
| Traditional IRA | 7,500 | 1,100 | |||
| Roth IRA | 7,500 | 1,100 | |||
| SIMPLE | 17,000 | 4,000 | |||
| 401k & 403b | 24,500 | 8,000 | |||
| SEP IRA | 72,000 | none | |||
| Defined Contribution Plan | 70,000 | none | |||
| Defined Benefit Plan | 290,000 | none | |||
2026 Tax Tables
| MFJ & Surviving Spouse | ||||
| Taxable Income: | The Tax Is: | |||
| Not over | $24,800 | 10% | ||
| Over | $24,801 | but not over | $100,800 | 12% |
| Over | $100,801 | but not over | $211,400 | 22% |
| Over | $211,401 | but not over | $403,550 | 24% |
| Over | $403,551 | but not over | $512,450 | 32% |
| Over | $512,451 | but not over | $768,700 | 35% |
| Over | $768,701 | 37% | ||
| Married Filing Separate | ||||
| Taxable Income: | The Tax is: | |||
| Not over | $12,400 | 10% | ||
| Over | $12,401 | but not over | $50,400 | 12% |
| Over | $50,401 | but not over | $105,700 | 22% |
| Over | $105,701 | but not over | $201,775 | 24% |
| Over | $201,776 | but not over | $256,225 | 32% |
| Over | $256,226 | but not over | $640,600 | 35% |
| Over | $640,601 | 37% | ||
| Head of Household | ||||
| Taxable Income: | The Tax Is: | |||
| Not over | $17,700 | 10% | ||
| Over | $17,701 | but not over | $67,450 | 12% |
| Over | $67,451 | but not over | $105,700 | 22% |
| Over | $105,701 | but not over | $201,775 | 24% |
| Over | $201,776 | but not over | $256,200 | 32% |
| Over | $256,201 | but not over | $640,600 | 35% |
| Over | $640,601 | 37% | ||
| Single | ||||
| Taxable Income: | The Tax is: | |||
| Not over | $12,400 | 10% | ||
| Over | $12,401 | but not over | $50,400 | 12% |
| Over | $50,401 | but not over | $105,700 | 22% |
| Over | $105,701 | but not over | $201,775 | 24% |
| Over | $201,776 | but not over | $256,225 | 32% |
| Over | $256,226 | but not over | $640,600 | 35% |
| Over | $640,601 | 37% | ||