Key 2026 numbers at a glance
| Item | Single | Married jointly |
|---|---|---|
| Standard deduction | $16,100 | $32,200 |
| 10% bracket ends | $12,400 | $24,800 |
| 12% bracket ends | $50,400 | $100,800 |
| 22% bracket ends | $105,700 | $211,400 |
| 24% bracket ends | $201,775 | $403,550 |
| 32% bracket ends | $256,225 | $512,450 |
| 37% starts above | $640,600 | $768,700 |
| 0% long-term gains up to | $49,450 | $98,900 |
| 20% long-term gains above | $545,500 | $613,700 |
| 401(k) / IRA limit | $24,500 / $7,500 | |
| Social Security wage base | $184,500 | |
Sources: IRS Rev. Proc. 2025-32 and IR-2025-103 (tax year 2026, including One Big Beautiful Bill amendments), IRS Notice on 2026 retirement plan limits, SSA 2026 COLA fact sheet. These apply to returns filed in 2027.