| 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 |
| IRC §401(a)(17) annual compensation limit irs.401a17.comp-limit.2026 | $360,000 | TY2026 | IRS Notice 2025-67 / COLA increases table ($360,000 for 2026, up from $350,000) | Verified checked 2026-08-14 |
| 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 (calendar year) | IRS Rev. Proc. 2025-19, §2.01(1) (the annual §223 HSA revenue procedure) | Verified checked 2026-08-14 |
| HSA contribution limit, family coverage irs.hsa.family-limit.2026 | $8,750 | TY2026 (calendar year) | IRS Rev. Proc. 2025-19, §2.01(1) | Verified checked 2026-08-14 |
| HSA additional contribution, age 55 and over irs.hsa.catch-up-55 | $1,000 | statutory (IRC §223(b)(3), not indexed) | IRC §223(b)(3) (fixed $1,000; not inflation-adjusted) | Verified checked 2026-08-14 |
| HDHP minimum annual deductible, self-only coverage irs.hdhp.min-deductible.self.2026 | $1,700 | TY2026 (calendar year) | IRS Rev. Proc. 2025-19, §2.01(2) | Verified checked 2026-08-14 |
| HDHP minimum annual deductible, family coverage irs.hdhp.min-deductible.family.2026 | $3,400 | TY2026 (calendar year) | IRS Rev. Proc. 2025-19, §2.01(2) | Verified checked 2026-08-14 |
| HDHP maximum out-of-pocket, self-only coverage irs.hdhp.oop-max.self.2026 | $8,500 | TY2026 (calendar year) | IRS Rev. Proc. 2025-19, §2.01(2) | Verified checked 2026-08-14 |
| HDHP maximum out-of-pocket, family coverage irs.hdhp.oop-max.family.2026 | $17,000 | TY2026 (calendar year) | IRS Rev. Proc. 2025-19, §2.01(2) | Verified checked 2026-08-14 |
| 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 |
| Medicare Part B standard premium, deductible, and IRMAA tiers (CY2026) cms.partb-premium-irmaa.2026 | $203 | CY2026 | Federal Register 2025-20251 (CMS: Part B premium rates beginning January 1, 2026), published 2025-11-19 | Verified checked 2026-08-28 |
| US period life table, 2024 (qx by age and sex) nchs.us-life-table.2024 | 2024 | CY2024 | NCHS, United States Life Tables 2024 (NVSR vol. 75 no. 5), Tables 2–3 | Verified checked 2026-08-28 |
| 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 | Rev. Proc. 2025-32, section .42(1) | Verified checked 2026-08-28 |
| Qualified charitable distribution annual limit (§408(d)(8)(A)) irs.qcd.annual-limit.2026 | $111,000 | TY2026 | IRS Notice 2025-67 (2026 retirement plan COLAs) | Verified checked 2026-08-29 |
| One-time QCD to a split-interest entity (§408(d)(8)(F)) irs.qcd.split-interest-limit.2026 | $55,000 | TY2026 | IRS Notice 2025-67 (2026 retirement plan COLAs) | Verified checked 2026-08-29 |
| 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 |
| Uniform Lifetime Table applicable denominator at age 73 (first RMD year, SECURE 2.0) irs.uniform-lifetime.divisor-at-73 | 26.5 | 2022 tables (current) | IRS Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime) | Verified checked 2026-08-14 |
| Uniform Lifetime Table applicable denominator, age 120 and over irs.uniform-lifetime.divisor-at-120plus | 2 | 2022 tables (current) | IRS Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime) | Verified checked 2026-08-14 |
| LTCG maximum zero-rate amount, single (§1(h), §1(j)(5)) irs.ltcg.zero-rate-top.single.2026 | $49,450 | TY2026 | IRS Rev. Proc. 2025-32, §.03 Maximum Capital Gains Rate | Verified checked 2026-08-14 |
| LTCG maximum zero-rate amount, married filing jointly (§1(h), §1(j)(5)) irs.ltcg.zero-rate-top.mfj.2026 | $98,900 | TY2026 | IRS Rev. Proc. 2025-32, §.03 Maximum Capital Gains Rate | Verified checked 2026-08-14 |
| Net investment income tax rate irs.niit.rate | 0.038 | 2013+ (IRC §1411, permanent) | IRC §1411; IRS Topic 559 (Net Investment Income Tax) | Verified checked 2026-08-14 |
| NIIT MAGI threshold, single (statutory, not inflation-indexed) irs.niit.threshold.single | $200,000 | 2013+ (IRC §1411, permanent) | IRC §1411(b); IRS Topic 559 | Verified checked 2026-08-14 |
| NIIT MAGI threshold, married filing jointly (statutory, not inflation-indexed) irs.niit.threshold.mfj | $250,000 | 2013+ (IRC §1411, permanent) | IRC §1411(b); IRS Topic 559 | Verified checked 2026-08-14 |
| AMT exemption, unmarried individuals (§55(d)(1)) irs.amt.exemption.single.2026 | $90,100 | TY2026 | IRS Rev. Proc. 2025-32, §2.10 Exemption Amounts for Alternative Minimum Tax | Verified checked 2026-08-16 |
| AMT exemption, joint returns or surviving spouses (§55(d)(1)) irs.amt.exemption.mfj.2026 | $140,200 | TY2026 | IRS Rev. Proc. 2025-32, §2.10 Exemption Amounts for Alternative Minimum Tax | Verified checked 2026-08-16 |
| AMT exemption phaseout threshold, unmarried individuals (§55(d)(2)) irs.amt.phaseout-threshold.single.2026 | $500,000 | TY2026 | IRS Rev. Proc. 2025-32, §2.10 (phaseout table) | Verified checked 2026-08-16 |
| AMT exemption phaseout threshold, joint returns (§55(d)(2)) irs.amt.phaseout-threshold.mfj.2026 | $1,000,000 | TY2026 | IRS Rev. Proc. 2025-32, §2.10 (phaseout table); §55(d)(4)(B) | Verified checked 2026-08-16 |
| AMT 28%-rate breakpoint, excess taxable income (§55(b)(1)) irs.amt.28pct-breakpoint.2026 | $244,500 | TY2026 | IRS Rev. Proc. 2025-32, §2.10 (28-percent-rate table) | Verified checked 2026-08-16 |
| AMT rate below the 28% breakpoint irs.amt.rate.low | 0.26 | statutory (IRC §55(b)(1)(A), not indexed) | IRC §55(b)(1)(A) | Verified checked 2026-08-16 |
| AMT rate above the 28% breakpoint irs.amt.rate.high | 0.28 | statutory (IRC §55(b)(1)(A), not indexed) | IRC §55(b)(1)(A) | Verified checked 2026-08-16 |
| AMT exemption phaseout rate (per dollar of AMTI above threshold) irs.amt.phaseout-rate | 0.5 | TY2026+ (IRC §55(d)(2) as amended by OBBBA §70107) | IRC §55(d)(2) (OBBBA §70107); confirmed by Rev. Proc. 2025-32 §2.10 complete-phaseout column | Verified checked 2026-08-16 |
| QSBS per-issuer cumulative cap, stock acquired on or before 2025-07-04 (§1202(b)(4)(A)) irs.qsbs.cap.per-issuer.legacy | $10,000,000 | statutory (not indexed) | IRC §1202(b)(4)(A) | Verified checked 2026-08-16 |
| QSBS per-issuer cumulative cap, stock acquired after 2025-07-04 (§1202(b)(4)(B)) irs.qsbs.cap.per-issuer.obbba.2026 | $15,000,000 | TY2026 (indexed from TY2027, §1202(b)(5)) | IRC §1202(b)(4)(B) as added by OBBBA §70431 | Verified checked 2026-08-16 |
| QSBS per-issuer cap: adjusted-basis multiple (§1202(b)(1)(B)) irs.qsbs.cap.basis-multiple | 10 | statutory (not indexed) | IRC §1202(b)(1)(B) | Verified checked 2026-08-16 |
| AMT preference: share of §1202-excluded gain added back (§57(a)(7)) irs.qsbs.amt-preference-rate | 0.07 | statutory (not indexed) | IRC §57(a)(7) | Verified checked 2026-08-16 |
| SS taxation base amount, single (§86(c)(1)) irs.ss-taxation.base.single | $25,000 | statutory (not indexed) | IRC §86(c)(1) | Verified checked 2026-08-16 |
| SS taxation base amount, married filing jointly (§86(c)(1)(B)) irs.ss-taxation.base.mfj | $32,000 | statutory (not indexed) | IRC §86(c)(1)(B) | Verified checked 2026-08-16 |
| SS taxation adjusted base amount, single (§86(c)(2)) irs.ss-taxation.adjusted-base.single | $34,000 | statutory (not indexed) | IRC §86(c)(2) | Verified checked 2026-08-16 |
| SS taxation adjusted base amount, married filing jointly (§86(c)(2)(B)) irs.ss-taxation.adjusted-base.mfj | $44,000 | statutory (not indexed) | IRC §86(c)(2)(B) | Verified checked 2026-08-16 |
| SS benefit inclusion rate between base and adjusted base (§86(a)(1)) irs.ss-taxation.inclusion.tier1 | 0.5 | statutory (not indexed) | IRC §86(a)(1) | Verified checked 2026-08-16 |
| SS benefit maximum inclusion rate above the adjusted base (§86(a)(2)) irs.ss-taxation.inclusion.tier2 | 0.85 | statutory (not indexed) | IRC §86(a)(2) | Verified checked 2026-08-16 |
| IRMAA first-tier MAGI boundary, single (2026) cms.irmaa.tier1-threshold.single.2026 | $109,000 | CY2026 | CMS fact sheet: 2026 Medicare Parts A & B Premiums and Deductibles (2025-11-14) | Verified checked 2026-08-16 |
| IRMAA first-tier MAGI boundary, married filing jointly (2026) cms.irmaa.tier1-threshold.mfj.2026 | $218,000 | CY2026 | CMS fact sheet: 2026 Medicare Parts A & B Premiums and Deductibles (2025-11-14) | Verified checked 2026-08-16 |
| IRMAA Part B top-tier monthly surcharge (2026) cms.irmaa.partb.top-surcharge.2026 | $487 | CY2026 | CMS fact sheet: 2026 Medicare Parts A & B Premiums and Deductibles (2025-11-14) | Verified checked 2026-08-16 |
| IRMAA Part D top-tier monthly surcharge (2026) cms.irmaa.partd.top-surcharge.2026 | $91 | CY2026 | CMS fact sheet: 2026 Medicare Parts A & B Premiums and Deductibles (2025-11-14) | Verified checked 2026-08-16 |
| ACA applicable percentage, bottom of the table (< 133% FPL), TY2026 irs.aca.applicable-pct.floor.2026 | 0.021 | TY2026 | IRS Rev. Proc. 2025-25, §3.01 Applicable Percentage Table for 2026 | Verified checked 2026-08-16 |
| ACA applicable percentage, top of the table (300–400% FPL), TY2026 irs.aca.applicable-pct.cap.2026 | 0.0996 | TY2026 | IRS Rev. Proc. 2025-25, §3.01 Applicable Percentage Table for 2026 | Verified checked 2026-08-16 |
| HHS poverty guideline, one person, 48 contiguous states + DC (2025 — the vintage 2026-coverage ACA subsidies key off) hhs.fpl.household-of-one.2025 | $15,650 | CY2025 guidelines (used for 2026 coverage year) | HHS Annual Update of the Poverty Guidelines, 90 FR 5917 (2025-01-17) | Verified checked 2026-08-16 |
| HHS poverty guideline, per additional household member, 48 contiguous states + DC (2025) hhs.fpl.per-additional-person.2025 | $5,500 | CY2025 guidelines (used for 2026 coverage year) | HHS Annual Update of the Poverty Guidelines, 90 FR 5917 (2025-01-17) | Verified checked 2026-08-16 |
| Life expectancy at birth, male (SSA Period Life Table 2023) ssa.life-table.male.e0.2023 | 75.79 | 2023 period table (2026 Trustees Report) | SSA OACT Actuarial Life Table (Period Life Table 2023) | Verified checked 2026-08-16 |
| Life expectancy at birth, female (SSA Period Life Table 2023) ssa.life-table.female.e0.2023 | 81.06 | 2023 period table (2026 Trustees Report) | SSA OACT Actuarial Life Table (Period Life Table 2023) | Verified checked 2026-08-16 |
| Remaining life expectancy at 65, male (SSA Period Life Table 2023) ssa.life-table.male.ex-at-65.2023 | 18.12 | 2023 period table (2026 Trustees Report) | SSA OACT Actuarial Life Table (Period Life Table 2023) | Verified checked 2026-08-16 |
| Remaining life expectancy at 65, female (SSA Period Life Table 2023) ssa.life-table.female.ex-at-65.2023 | 20.66 | 2023 period table (2026 Trustees Report) | SSA OACT Actuarial Life Table (Period Life Table 2023) | Verified checked 2026-08-16 |
| Estimated-tax safe harbor: share of current-year tax irs.6654.safe-harbor.current-year-pct | 0.9 | statutory (IRC §6654(d)(1)(B)(i), not indexed) | IRC §6654(d)(1)(B)(i); IRS Form 1040-ES instructions | Verified checked 2026-08-15 |
| Estimated-tax safe harbor: share of prior-year tax (AGI ≤ $150,000) irs.6654.safe-harbor.prior-year-pct | 1 | statutory (IRC §6654(d)(1)(B)(ii), not indexed) | IRC §6654(d)(1)(B)(ii); IRS Form 1040-ES instructions | Verified checked 2026-08-15 |
| Estimated-tax safe harbor: share of prior-year tax when prior-year AGI exceeds $150,000 irs.6654.safe-harbor.prior-year-pct.high-agi | 1.1 | statutory (IRC §6654(d)(1)(C), not indexed) | IRC §6654(d)(1)(C); IRS Form 1040-ES instructions | Verified checked 2026-08-15 |
| Estimated-tax safe harbor: prior-year AGI threshold for the 110% rule irs.6654.high-agi-threshold | $150,000 | statutory (IRC §6654(d)(1)(C)(i), not indexed) | IRC §6654(d)(1)(C)(i); IRS Form 1040-ES instructions | Verified checked 2026-08-15 |
| Estimated-tax de minimis: no payments required when balance after withholding is under this irs.6654.de-minimis-balance | $1,000 | statutory (IRC §6654(e)(1), not indexed) | IRC §6654(e)(1); IRS Form 1040-ES instructions | Verified checked 2026-08-15 |
| SBA 7(a) guaranty percentage, loans of $150,000 or less sba.7a.guaranty-pct.small | 0.85 | statutory (15 U.S.C. §636(a)(2)(A)) | 15 U.S.C. §636(a)(2)(A) (Small Business Act §7(a)(2)(A)) | Verified checked 2026-08-14 |
| SBA 7(a) guaranty percentage, loans over $150,000 sba.7a.guaranty-pct.large | 0.75 | statutory (15 U.S.C. §636(a)(2)(A)) | 15 U.S.C. §636(a)(2)(A) (Small Business Act §7(a)(2)(A)) | Verified checked 2026-08-14 |
| SBA 7(a) upfront guaranty fee, gross loans $150,001–$700,000 (vintage marker for the FY2026 schedule) sba.7a.upfront-fee.tier-150k-700k.fy2026 | 0.03 | FY2026 (loans approved 2025-10-01 through 2026-09-30) | SBA Information Notice 5000-872051, 7(a) Fees Effective October 1, 2025 for Fiscal Year 2026 | Verified checked 2026-08-14 |
| 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 |
| Illinois flat individual income tax rate (TY2025) state.il.flat-income-rate.ty2025 | 0.0495 | TY2025 | Illinois DOR, Income Tax Rates (individual: 4.95% since 2017-07-01) | Verified checked 2026-08-28 |
| Pennsylvania flat personal income tax rate (TY2025) state.pa.flat-income-rate.ty2025 | 0.0307 | TY2025 | PA Department of Revenue, Current Tax Rates (personal income: 3.07%) | Verified checked 2026-08-28 |
Colorado income tax rate with TABOR reduction active (TY2025) state.co.income-rate.ty2025 | 0.0425 | TY2025 | Thomson Reuters: Colorado TABOR temporary rate reduction, TY2025 | Pending re-check checked 2026-08-27 |
| California 1% bracket top, single (TY2025) — table vintage marker state.ca.bracket-1-top.single.ty2025 | $11,079 | TY2025 | FTB, 2025 California Tax Rate Schedules (Form 540) | Verified checked 2026-08-28 |
| New York 4% bracket top, single (TY2025) — table vintage marker state.ny.bracket-1-top.single.ty2025 | $8,500 | TY2025 | NYS DTF, IT-201-I (2025) tax rate schedule | Verified checked 2026-08-28 |
| Massachusetts 4% surtax threshold (TY2025) state.ma.surtax-threshold.ty2025 | $1,083,150 | TY2025 | Massachusetts DOR, Massachusetts Tax Rates | Verified checked 2026-08-28 |
| New Jersey 1.4% bracket top (TY2025) — table vintage marker state.nj.bracket-1-top.ty2025 | $20,000 | TY2025 | NJ Division of Taxation, 2025 NJ-1040 instructions, Tax Rate Schedules | Verified checked 2026-08-28 |
| PIA formula first bend point (2026 eligibility) ssa.pia.bend-point-1.2026 | $1,286 | 2026 eligibility year | SSA OACT, Primary Insurance Amount formula | Verified checked 2026-08-28 |
| PIA formula second bend point (2026 eligibility) ssa.pia.bend-point-2.2026 | $7,749 | 2026 eligibility year | SSA OACT, Primary Insurance Amount formula | Verified checked 2026-08-28 |
| Virginia 2% bracket top (TY2025) — table vintage marker state.va.bracket-1-top.ty2025 | $3,000 | TY2025 | Code of Virginia § 58.1-320 (Imposition of tax) | Verified checked 2026-08-28 |