Read each status before using a number. A range is a projection, not a choice of official amounts. The official count counts table rows, including a row that summarizes several thresholds. Enacted state changes and current-law ACA rules retain their own status labels and are not counted as agency announcements.
The 2026 column is a comparison baseline. For a pending row, its source link identifies the earlier baseline, not a new IRS release. An owning page may still calculate only the years it explicitly offers.
| Figure | 2026 | 2027 | Status | Source document | Owning page |
|---|---|---|---|---|---|
| Federal income tax | |||||
| Standard deduction — Single | $16,100 | $16,600 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Standard deduction — Married filing jointly | $32,200 | $33,200 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Standard deduction — Married filing separately | $16,100 | $16,600 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Standard deduction — Head of household | $24,150 | $24,850–$24,900 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Standard deduction — Qualifying surviving spouse | $32,200 | $33,200 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Single — 10% bracket | $0 to $12,400 | Lower threshold: $0; upper threshold: $12,750–$12,800 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Single — 12% bracket | $12,400 to $50,400 | Lower threshold: $12,750–$12,800; upper threshold: $51,900–$52,000 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Single — 22% bracket | $50,400 to $105,700 | Lower threshold: $51,900–$52,000; upper threshold: $108,850–$109,100 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Single — 24% bracket | $105,700 to $201,775 | Lower threshold: $108,850–$109,100; upper threshold: $207,850–$208,250 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Single — 32% bracket | $201,775 to $256,225 | Lower threshold: $207,850–$208,250; upper threshold: $263,900–$264,400 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Single — 35% bracket | $256,225 to $640,600 | Lower threshold: $263,900–$264,400; upper threshold: $659,800–$661,100 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Single — 37% bracket | $640,600 to no upper limit | Lower threshold: $659,800–$661,100; upper threshold: no upper limit | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Married filing jointly — 10% bracket | $0 to $24,800 | Lower threshold: $0; upper threshold: $25,550–$25,600 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Married filing jointly — 12% bracket | $24,800 to $100,800 | Lower threshold: $25,550–$25,600; upper threshold: $103,800–$104,050 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Married filing jointly — 22% bracket | $100,800 to $211,400 | Lower threshold: $103,800–$104,050; upper threshold: $217,750–$218,150 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Married filing jointly — 24% bracket | $211,400 to $403,550 | Lower threshold: $217,750–$218,150; upper threshold: $415,650–$416,450 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Married filing jointly — 32% bracket | $403,550 to $512,450 | Lower threshold: $415,650–$416,450; upper threshold: $527,800–$528,850 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Married filing jointly — 35% bracket | $512,450 to $768,700 | Lower threshold: $527,800–$528,850; upper threshold: $791,750–$793,300 | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| Married filing jointly — 37% bracket | $768,700 to no upper limit | Lower threshold: $791,750–$793,300; upper threshold: no upper limit | Projected — IRS revenue procedure pending | Rev. Proc. 2025-32 (2026 baseline); IRC §1(f): inflation indexing | 2027 tax brackets |
| AMT exemptions and phase-out starts | Single: Exemption: $90,100; Phase-out starts: $500,000; Married filing jointly: Exemption: $140,200; Phase-out starts: $1,000,000; Married filing separately: Exemption: $70,100; Phase-out starts: $500,000; Head of household: Exemption: $90,100; Phase-out starts: $500,000 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | amt |
| AMT rate breakpoint (half for MFS) | $244,500 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | amt |
| Long-term capital gain thresholds | Single: Zero-rate ceiling: $49,450; Middle-rate ceiling: $545,500; Married filing jointly: Zero-rate ceiling: $98,900; Middle-rate ceiling: $613,700; Married filing separately: Zero-rate ceiling: $49,450; Middle-rate ceiling: $306,850; Head of household: Zero-rate ceiling: $66,200; Middle-rate ceiling: $579,600; Qualifying surviving spouse: Zero-rate ceiling: $98,900; Middle-rate ceiling: $613,700 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | capital gains |
| Retirement | |||||
| 401(k)/403(b)/457(b) elective deferral | $24,500 | $25,500 | Calculated — IRS notice pending | BLS CPI-U, U.S. city average, all items, not seasonally adjusted (CUUR0000SA0), indexed under IRC §415(d); IRS retirement COLA table | 401k contribution limits 2027 |
| Age 50+ catch-up (401(k)/403(b)/governmental 457(b)) | $8,000 | $8,500 | Calculated — IRS notice pending | BLS CPI-U, U.S. city average, all items, not seasonally adjusted (CUUR0000SA0), indexed under IRC §415(d); IRS retirement COLA table | 401k contribution limits 2027 |
| Age 60-63 “super” catch-up | $11,250 | $11,750 | Calculated — IRS notice pending | BLS CPI-U, U.S. city average, all items, not seasonally adjusted (CUUR0000SA0), indexed under IRC §415(d); IRS retirement COLA table | 401k contribution limits 2027 |
| Defined-contribution annual additions | $72,000 | $75,000 | Calculated — IRS notice pending | BLS CPI-U, U.S. city average, all items, not seasonally adjusted (CUUR0000SA0), indexed under IRC §415(d); IRS retirement COLA table | 401k contribution limits 2027 |
| Roth catch-up wage threshold (prior-year FICA wages) | $150,000 | $155,000 | Calculated — IRS notice pending | BLS CPI-U, U.S. city average, all items, not seasonally adjusted (CUUR0000SA0), indexed under IRC §415(d); IRS retirement COLA table | 401k contribution limits 2027 |
| Traditional/Roth IRA contribution | $7,500 | Not forecast — IRS notice pending | Projected — awaiting IRS notice | BLS CPI-U, U.S. city average, all items, not seasonally adjusted (CUUR0000SA0), indexed under IRC §415(d); IRS retirement COLA table | 401k contribution limits 2027 |
| IRA catch-up (age 50+) | $1,100 | Not forecast — IRS notice pending | Projected — awaiting IRS notice | BLS CPI-U, U.S. city average, all items, not seasonally adjusted (CUUR0000SA0), indexed under IRC §415(d); IRS retirement COLA table | 401k contribution limits 2027 |
| Social Security | |||||
| Benefit COLA | 2.8% | 3.6% | Official — SSA announcement | Social Security Announces 3.6 Percent Benefit Increase for 2027 (SSA press release, October 14, 2026) | social security cola 2027 |
| Social Security wage base | $184,500 | $192,300 | Official — SSA fact sheet | 2027 Cost-of-Living Adjustment (COLA) Fact Sheet (SSA, October 14, 2026) | social security wage base 2027 |
| Medicare | |||||
| Standard Part B premium per month | $202.9 | $209.5 | Projected — Medicare Trustees Report | 2026 Annual Report of the Medicare Boards of Trustees | medicare part b 2027 |
| Part B annual deductible | $283 | $292 | Projected — Medicare Trustees Report | 2026 Annual Report of the Medicare Boards of Trustees | medicare part b 2027 |
| IRMAA single MAGI threshold 1 | $109,000 | $112,000 | Calculated thresholds · Part B premiums projected until CMS announces | Inflation adjustment of the IRMAA dollar amounts | medicare part b 2027 |
| IRMAA single MAGI threshold 2 | $137,000 | $141,000–$142,000 | Calculated thresholds · Part B premiums projected until CMS announces | Inflation adjustment of the IRMAA dollar amounts | medicare part b 2027 |
| IRMAA single MAGI threshold 3 | $171,000 | $176,000–$177,000 | Calculated thresholds · Part B premiums projected until CMS announces | Inflation adjustment of the IRMAA dollar amounts | medicare part b 2027 |
| IRMAA single MAGI threshold 4 | $205,000 | $211,000–$212,000 | Calculated thresholds · Part B premiums projected until CMS announces | Inflation adjustment of the IRMAA dollar amounts | medicare part b 2027 |
| HSA / health | |||||
| HSA contribution — self-only | $4,400 | $4,500 | Official — Rev. Proc. 2026-24 | Rev. Proc. 2026-24 | hsa limits 2027 |
| HSA contribution — family | $8,750 | $9,000 | Official — Rev. Proc. 2026-24 | Rev. Proc. 2026-24 | hsa limits 2027 |
| HSA catch-up at age 55+ | $1,000 | $1,000 | Official — Rev. Proc. 2026-24 | Rev. Proc. 2026-24; IRC §223(b)(3): catch-up contribution | hsa limits 2027 |
| HDHP minimum deductible — self-only | $1,700 | $1,750 | Official — Rev. Proc. 2026-24 | Rev. Proc. 2026-24 | hsa limits 2027 |
| HDHP minimum deductible — family | $3,400 | $3,500 | Official — Rev. Proc. 2026-24 | Rev. Proc. 2026-24 | hsa limits 2027 |
| HDHP out-of-pocket maximum — self-only | $8,500 | $8,700 | Official — Rev. Proc. 2026-24 | Rev. Proc. 2026-24 | hsa limits 2027 |
| HDHP out-of-pocket maximum — family | $17,000 | $17,400 | Official — Rev. Proc. 2026-24 | Rev. Proc. 2026-24 | hsa limits 2027 |
| Health FSA contribution limit | $3,400 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | hsa |
| Health FSA carryover | $680 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | hsa |
| Credits | |||||
| Saver's Match maximum per person | Not yet in effect | $1,000 | Official — IRS guidance | IRS Saver's Match guidance | savers match |
| Saver's Match MAGI phase-out — Single | Not yet in effect | $20,500–$35,500 | Official — IRS guidance | IRS Saver's Match guidance | savers match |
| Saver's Match MAGI phase-out — Married filing separately | Not yet in effect | $20,500–$35,500 | Official — IRS guidance | IRS Saver's Match guidance | savers match |
| Saver's Match MAGI phase-out — Head of household | Not yet in effect | $30,750–$53,250 | Official — IRS guidance | IRS Saver's Match guidance | savers match |
| Saver's Match MAGI phase-out — Married filing jointly | Not yet in effect | $41,000–$71,000 | Official — IRS guidance | IRS Saver's Match guidance | savers match |
| Saver's Match MAGI phase-out — Qualifying surviving spouse | Not yet in effect | $41,000–$71,000 | Official — IRS guidance | IRS Saver's Match guidance | savers match |
| ACA subsidy income ceiling | 400% of federal poverty level | Original §36B applies: sliding-scale credit up to 400% of the federal poverty level, and a hard cliff — one dollar over 400% FPL means zero credit. | current-law | IRC §36B | aca subsidy status 2027 |
| EITC investment income limit | $12,200 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | eitc |
| EITC maximum by qualifying children | No qualifying children: $664; One qualifying child: $4,427; Two qualifying children: $7,316; Three or more qualifying children: $8,231 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | eitc |
| EITC phase-outs by status and children | Phase-out starts: Single: No qualifying children: $10,860; One qualifying child: $23,890; Two qualifying children: $23,890; Three or more qualifying children: $23,890; Married filing jointly: No qualifying children: $18,140; One qualifying child: $31,160; Two qualifying children: $31,160; Three or more qualifying children: $31,160; Phase-out ends: Single: No qualifying children: $19,540; One qualifying child: $51,593; Two qualifying children: $58,629; Three or more qualifying children: $62,974; Married filing jointly: No qualifying children: $26,820; One qualifying child: $58,863; Two qualifying children: $65,899; Three or more qualifying children: $70,244 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | eitc |
| Adoption credit maximum and refundable portion | Maximum credit: $17,670; Refundable portion: $5,120 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | adoption credit 2026 |
| Other | |||||
| Business mileage rate per mile (2026 year-end) | 76¢ | Not yet announced | Not yet announced · IRS notice expected in December | IRS Announcement 2026-11 (2026-29 I.R.B. 49) | irs mileage rate 2027 |
| Medical mileage rate per mile (2026 year-end) | 23.5¢ | Not yet announced | Not yet announced · IRS notice expected in December | IRS Announcement 2026-11 (2026-29 I.R.B. 49) | irs mileage rate 2027 |
| Eligible moving mileage rate per mile (2026 year-end) | 23.5¢ | Not yet announced | Not yet announced · IRS notice expected in December | IRS Announcement 2026-11 (2026-29 I.R.B. 49) | irs mileage rate 2027 |
| Charitable mileage rate per mile (2026 year-end) | 14¢ | Not yet announced | Not yet announced · IRS notice expected in December | IRS Announcement 2026-11 (2026-29 I.R.B. 49) | irs mileage rate 2027 |
| Enacted state income-tax changes | Indiana: 2.95%; Mississippi: 4.00% over $10,000; Montana: 5.65% top rate; Nebraska: 4.55% top rate; North Carolina: 3.99% | Indiana: 2.90%; Mississippi: 3.75% over $10,000; Montana: 5.40% top rate; Nebraska: 3.99% top rate; North Carolina: 3.49% | Enacted | Indiana HB 1001; Mississippi HB 1; Montana HB 337; Nebraska LB 754; North Carolina S.L. 2026-41 | state income tax changes 2027 |
| Estate tax exclusion | $15,000,000 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | estate tax |
| Annual gift tax exclusion | $19,000 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | estate gift tax 2026 |
| Gift exclusion — noncitizen spouse | $194,000 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | estate gift tax 2026 |
| Monthly transportation fringe limits | Transit per month: $340; Parking per month: $340 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | 2027 tax brackets |
| Foreign earned income exclusion | $132,900 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | foreign earned income exclusion 2026 |
| Section 179 deduction limit | $2,560,000 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | section 179 vs bonus |
| Section 179 phase-out threshold | $4,090,000 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | section 179 vs bonus |
| Section 179 SUV cap | $32,000 | Pending — IRS inflation revenue procedure | Pending — IRS inflation revenue procedure | Rev. Proc. 2025-32 (2026 baseline) | section 179 vs bonus |
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Privacy policyFrequently asked questions #
- Which 2027 tax figures are official?
- 15 of the 70 2027 figures tracked here are official; the IRS has not yet published its 2027 inflation adjustments; this table compares annual amounts with the previous year, links their source documents and owning guides, and keeps calculations, projections and pending releases separate from verified announcements.
- What do calculated, projected and pending mean?
- Calculated figures apply a statutory formula to published data but await the agency's announcement. Projected figures are estimates or ranges. Pending means this ledger has no verified figure to show. These labels do not turn an estimate into an official amount.
- Does this table determine my tax or eligibility?
- No. It compares selected annual amounts. The owning pages explain filing statuses, eligibility, income definitions, effective dates and exceptions. Use the linked source document before applying a figure to your return.