Client Resources
2026 Tax Summary
2026 Federal Income Tax Brackets
Single / Married Filing Separately
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 |
| 37% | Over $640,600 |
Married Filing Jointly / Qualifying Widow(er)
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,801 – $100,800 |
| 22% | $100,801 – $211,400 |
| 24% | $211,401 – $403,550 |
| 32% | $403,551 – $512,450 |
| 35% | $512,451 – $768,700 |
| 37% | Over $768,700 |
2026 Long-Term Capital Gains & Qualified Dividends
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 0% | $0 – $49,450 | $0 – $98,900 | $0 – $66,200 |
| 15% | $49,451 – $545,500 | $98,901 – $613,700 | $66,201 – $579,600 |
| 20% | Over $545,500 | Over $613,700 | Over $579,600 |
Net Investment Income Tax (NIIT): additional 3.8% on net investment income for MAGI over $200,000 (single) / $250,000 (MFJ). Short-term gains taxed as ordinary income.
2026 Standard Deduction
| Single / MFS | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
| Age 65+ / Blind add-on (Single) | +$2,050 |
| Age 65+ / Blind add-on (MFJ, each) | +$1,650 |
| Senior Bonus Deduction (age 65+)* | +$6,000 |
*Senior Bonus phases out at 6% for MAGI over $75,000 (single) / $150,000 (MFJ). Temporary through 2028.
2026 Retirement Contribution Limits
| 401(k) / 403(b) / 457 / TSP | $24,500 |
| Catch-up (age 50–59 / 64+) | +$8,000 |
| Super Catch-up (age 60–63) | +$11,250 |
| Traditional / Roth IRA | $7,500 |
| IRA Catch-up (age 50+) | +$1,100 |
| SEP-IRA (415c limit) | $72,000 |
| SIMPLE IRA | $17,000 |
| HSA — Self Only | $4,400 |
| HSA — Family | $8,750 |
| HSA Catch-up (age 55+) | +$1,000 |
2026 Estate & Gift Tax
| Federal Estate Tax Exemption | $15,000,000 |
| Lifetime Gift Tax Exemption | $15,000,000 |
| Married Couple Combined | $30,000,000 |
| Annual Gift Tax Exclusion | $19,000 |
| Annual Exclusion — Non-Citizen Spouse | $194,000 |
| Top Estate / Gift Tax Rate | 40% |
OBBBA made the higher TCJA exemption permanent and indexed for inflation going forward.
2026 AMT & Other Key Figures
| AMT Exemption — Single | $90,100 |
| AMT Exemption — MFJ | $140,200 |
| AMT Phase-out — Single | Above $500,000 |
| AMT Phase-out — MFJ | Above $1,000,000 |
| Social Security Wage Base (OASDI) | $184,500 |
| Medicare Tax Rate (employees) | 1.45% |
| Add. Medicare Tax (MAGI >$200K) | 0.9% |
| SALT Deduction Cap (OBBBA, MFJ) | $40,400 |
| Child Tax Credit (per child) | $2,200 |
SALT cap increases 1%/yr through 2029, then reverts to $10,000 in 2030. Phase-out above ~$505,000 MAGI.
2026 Roth IRA Income Phase-Out Ranges
| Filing Status | Phase-Out Begins | Phase-Out Ends |
|---|---|---|
| Single / Head of Household | $153,000 | $168,000 |
| Married Filing Jointly | $242,000 | $252,000 |
| Married Filing Separately | $0 | $10,000 |
Sources: IRS Rev. Proc. 2025-32 · IRS Notice 2025-67 · SSA COLA 2026 · One Big Beautiful Bill Act (OBBBA). This summary is for informational purposes only and does not constitute tax or legal advice. Figures are subject to change. Consult a qualified tax professional for advice specific to your situation. © 2026 RVL Funding · www.rvlfunding.com