Reference Figures
Key planning numbers · 2026 tax year (2025 shown where useful)
A quick reference for the figures that come up most in planning conversations. Current for the 2026 tax year, with 2025 shown where it's useful.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $12,400 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $12,401 – $50,400 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $50,401 – $105,700 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,775 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,776 – $256,225 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,226 – $384,350 | $256,201 – $640,600 |
| 37% | $640,601+ | $768,701+ | $384,351+ | $640,601+ |
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 | $0 – $11,925 | $0 – $17,000 |
| 12% | $11,926 – $48,475 | $23,851 – $96,950 | $11,926 – $48,475 | $17,001 – $64,850 |
| 22% | $48,476 – $103,350 | $96,951 – $206,700 | $48,476 – $103,350 | $64,851 – $103,350 |
| 24% | $103,351 – $197,300 | $206,701 – $394,600 | $103,351 – $197,300 | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 | $394,601 – $501,050 | $197,301 – $250,525 | $197,301 – $250,500 |
| 35% | $250,526 – $626,350 | $501,051 – $751,600 | $250,526 – $375,800 | $250,501 – $626,350 |
| 37% | $626,351+ | $751,601+ | $375,801+ | $626,351+ |
Source: IRS.gov. For informational purposes only — not a replacement for real-life advice. Please consult your tax, legal, and accounting professionals before modifying your tax strategy.
| Account / limit | 2026 | 2025 |
|---|---|---|
| 401(k), 403(b), 457(b), TSP — elective deferral | $24,500 | $23,500 |
| ↳ Catch-up (age 50+) | $8,000 | $7,500 |
| ↳ "Super" catch-up (age 60–63) | $11,250 | $11,250 |
| ↳ Total if age 50+ (deferral + catch-up) | $32,500 | $31,000 |
| Traditional & Roth IRA | $7,500 | $7,000 |
| ↳ IRA catch-up (age 50+) | $1,100 | $1,000 |
| SEP IRA / defined-contribution (total additions) | $72,000 | $70,000 |
Source: IRS Notice 2025-67 and IR-2025-111 (2026 figures); IRS (2025). Beginning in 2026, catch-up contributions must be made on a Roth basis if your prior-year wages with the plan sponsor exceeded $150,000. The age 60–63 "super" catch-up replaces — not adds to — the standard age-50 catch-up. Plan availability of certain features varies.
Higher earners pay an Income-Related Monthly Adjustment Amount on top of standard Medicare Part B and Part D premiums. Your 2026 surcharge is based on your 2024 MAGI (a two-year lookback). Amounts shown are per enrolled person, per month.
| MAGI — Single | MAGI — Married filing jointly | Part B total / mo | Part D surcharge / mo |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | — |
| $109,001 – $137,000 | $218,001 – $274,000 | $284.10 | +$14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | $405.80 | +$37.50 |
| $171,001 – $205,000 | $342,001 – $410,000 | $527.50 | +$60.40 |
| $205,001 – $500,000 | $410,001 – $750,000 | $649.20 | +$77.90 |
| Above $500,000 | Above $750,000 | $689.90 | +$91.00 |
Standard 2026 Part B premium is $202.90/mo; the Part D surcharge is added to whatever your Part D plan charges. Married-filing-separately uses a narrower structure not shown here. IRMAA is a "cliff" — one dollar over a threshold moves you into the full next tier. Source: CMS, 2026 — verify current figures before relying on them.
Dates assume standard federal deadlines; they can shift for weekends, holidays, or disaster relief. Confirm current deadlines at IRS.gov and consult your tax professional.
Reference figures are a starting point. We'll translate them into a plan that fits you.
Important disclosures. The figures on this page are provided by Pine Harbor Wealth Management, LLC for general informational and educational purposes only, are current as of the date printed above, and are not tax, legal, accounting, or investment advice or a recommendation. Tax law, contribution limits, IRMAA brackets, and filing deadlines change over time and may have been updated since this page was printed; thresholds can also shift for weekends, holidays, or disaster relief. Sources include IRS.gov, IRS Notice 2025-67 and IR-2025-111, and CMS. Verify current figures with the relevant authority and consult your own tax, legal, and accounting professionals before acting on any of them. Advisory services are offered through Pine Harbor Wealth Management, LLC, an investment adviser registered with the U.S. Securities and Exchange Commission; registration does not imply a certain level of skill or training.
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