Worthune Facts
The numbers Washington moves — watched
Every IRS limit, bracket, and SSA factor our models consume, with its primary source, effective period, and the date a human last checked it. This is the registry our engine imports — we publish what we run.
Current constants
JSON API: /api/v1/facts →| Constant | Value | Period | Primary source | Status |
|---|---|---|---|---|
IRC §415(c) overall defined-contribution limit irs.415c.overall-limit.2026 | $72,000 | TY2026 | IRS Notice 2025-67 / COLA increases table | Verified checked 2026-08-13 |
401(k)/403(b) employee elective deferral limit irs.401k.elective-deferral.2026 | $24,500 | TY2026 | IRS Notice 2025-67 (newsroom: 401(k) limit increases to $24,500 for 2026) | Verified checked 2026-08-13 |
401(k) age-50 catch-up contribution limit irs.401k.catch-up-50.2026 | $8,000 | TY2026 | IRS TY2026 announcements (Notice 2025-67; Rev. Proc. 2025-32 newsroom page) | Verified checked 2026-08-13 |
Traditional/Roth IRA contribution limit irs.ira.contribution-limit.2026 | $7,500 | TY2026 | IRS TY2026 announcements (Notice 2025-67; Rev. Proc. 2025-32 newsroom page) | Verified checked 2026-08-13 |
HSA contribution limit, self-only coverage irs.hsa.self-only-limit.2026 | $4,400 | TY2026 | IRS TY2026 announcements (Notice 2025-67; Rev. Proc. 2025-32 newsroom page) | Verified checked 2026-08-13 |
Standard deduction, single filer irs.standard-deduction.single.2026 | $16,100 | TY2026 | IRS TY2026 announcements (Notice 2025-67; Rev. Proc. 2025-32 newsroom page) | Verified checked 2026-08-13 |
Standard deduction, married filing jointly irs.standard-deduction.mfj.2026 | $32,200 | TY2026 | IRS TY2026 announcements (Notice 2025-67; Rev. Proc. 2025-32 newsroom page) | Verified checked 2026-08-13 |
Federal estate & gift tax basic exclusion amount irs.estate-exemption.2026 | $15,000,000 | TY2026 | IRS TY2026 inflation adjustments (Rev. Proc. 2025-32 / OBBBA) | Verified checked 2026-08-13 |
Federal estate tax top marginal rate irs.estate-tax.top-rate | 0.4 | 2013+ (ATRA, permanent) | IRC §2001(c); IRS Estate Tax overview | Verified checked 2026-08-13 |
Annual gift tax exclusion (per recipient) irs.gift.annual-exclusion.2026 | $19,000 | TY2026 | IRS TY2026 inflation adjustments (Rev. Proc. 2025-32 newsroom page — 'remains at $19,000') | Verified checked 2026-08-13 |
Top of 10% ordinary bracket, single (vintage marker for the TY2026 table) irs.brackets.single.top-of-10pct.2026 | $12,400 | TY2026 | IRS TY2026 inflation adjustments (Rev. Proc. 2025-32) | Verified checked 2026-08-13 |
Top of 10% ordinary bracket, MFJ (vintage marker for the TY2026 table) irs.brackets.mfj.top-of-10pct.2026 | $24,800 | TY2026 | IRS TY2026 inflation adjustments (Rev. Proc. 2025-32) | Verified checked 2026-08-13 |
Benefit at 62 as fraction of PIA, for FRA 67 (60 months early) ssa.claim-at-62.factor.fra-67 | 0.7 | permanent (birth year 1960+) | SSA, Effect of Early or Delayed Retirement | Verified checked 2026-08-13 |
Benefit at 70 as multiple of PIA, for FRA 67 (8%/yr × 3 yrs) ssa.delayed-credit-to-70.factor.fra-67 | 1.24 | permanent (birth year 1943+ credit rate) | SSA, Delayed Retirement Credits | Verified checked 2026-08-13 |
“Verified” means confirmed against the cited primary source, not against another website. No value enters this registry without one — future-year figures we haven’t confirmed stay out until we have. When a model uses one of these constants, its API response cites it.
Historical record
Superseded values stay on the books — half the point of a registry is being able to say what a number was, and when it changed.
IRC §415(c) overall defined-contribution limit irs.415c.overall-limit.2024 | $69,000 | TY2024 | IRS Notice 2023-75 | Historical checked 2026-08-13 |
Federal estate & gift tax basic exclusion amount irs.estate-exemption.2024 | $13,610,000 | TY2024 | IRS Rev. Proc. 2023-34 | Historical checked 2026-08-13 |
Top of 10% ordinary bracket, single (RSU calc table vintage marker) irs.brackets.single.top-of-10pct.2024 | $11,600 | TY2024 | IRS Rev. Proc. 2023-34 | Historical checked 2026-08-13 |
Top of 10% ordinary bracket, MFJ (RSU calc table vintage marker) irs.brackets.mfj.top-of-10pct.2024 | $23,200 | TY2024 | IRS Rev. Proc. 2023-34 | Historical checked 2026-08-13 |
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