{"attribution":"databutler.dev","docs":"https://databutler.dev/api","note":"Entries newest first: from/to, effectiveFrom, the official source, and a maintainer note where recorded.","protocol":"verified-changes/0.1","schema":"https://databutler.dev/schema/changes.v0.json","publisher":{"name":"Data Butler","url":"https://databutler.dev/"},"generated":"2026-11-06","since":"2026-08-31","area":"us-rates","coverageStart":"2026-08-31","areasCovered":["uk-rates","uk-exams","vehicles","software-eol","policy-rates","us-rates","de-rates","uk-vehicle-rules","uk-exam-dates","calendar","uk-gov-process","jp-vehicle-costs","jp-living-costs","uk-inflation","us-inflation"],"count":76,"entries":[{"area":"us-rates","key":"retirement/qcd-limit","label":"Qualified charitable distribution annual limit, § 408(d)(8)(A)","from":108000,"to":111000,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-31","note":"Notice 2025-67: qualified charitable distribution limit, up from $108,000. First served here 2026-10-31.","taxYear":"2026","factKey":"us/retirement/qcd-limit"},{"area":"us-rates","key":"social-security-benefits/bend-point-first","label":"PIA formula first bend point, workers first eligible in 2026","from":1226,"to":1286,"unit":"USD/month of AIME","effectiveFrom":"2026-01-01","source":"https://www.ssa.gov/oact/cola/bendpoints.html","verifiedDate":"2026-10-31","note":"SSA Benefit Formula Bend Points table. First served here 2026-10-31.","taxYear":"2026","factKey":"us/social-security-benefits/bend-point-first"},{"area":"us-rates","key":"social-security-benefits/bend-point-second","label":"PIA formula second bend point, workers first eligible in 2026","from":7391,"to":7749,"unit":"USD/month of AIME","effectiveFrom":"2026-01-01","source":"https://www.ssa.gov/oact/cola/bendpoints.html","verifiedDate":"2026-10-31","note":"SSA Benefit Formula Bend Points table. First served here 2026-10-31.","taxYear":"2026","factKey":"us/social-security-benefits/bend-point-second"},{"area":"us-rates","key":"social-security-benefits/bend-point-first-2027","label":"PIA formula first bend point, workers first eligible in 2027","from":1286,"to":1340,"unit":"USD/month of AIME","effectiveFrom":"2027-01-01","source":"https://www.ssa.gov/oact/cola/bendpoints.html","verifiedDate":"2026-10-31","note":"SSA Benefit Formula Bend Points table. First served here 2026-10-31.","taxYear":"2027","factKey":"us/social-security-benefits/bend-point-first-2027"},{"area":"us-rates","key":"social-security-benefits/bend-point-second-2027","label":"PIA formula second bend point, workers first eligible in 2027","from":7749,"to":8077,"unit":"USD/month of AIME","effectiveFrom":"2027-01-01","source":"https://www.ssa.gov/oact/cola/bendpoints.html","verifiedDate":"2026-10-31","note":"SSA Benefit Formula Bend Points table. First served here 2026-10-31.","taxYear":"2027","factKey":"us/social-security-benefits/bend-point-second-2027"},{"area":"us-rates","key":"social-security-benefits/earnings-test-lower","label":"Retirement earnings test exempt amount in 2026, years before the year of reaching full retirement age","from":23400,"to":24480,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.ssa.gov/oact/cola/rtea.html","verifiedDate":"2026-10-31","note":"SSA Exempt Amounts Under the Earnings Test table. First served here 2026-10-31.","taxYear":"2026","factKey":"us/social-security-benefits/earnings-test-lower"},{"area":"us-rates","key":"social-security-benefits/earnings-test-higher","label":"Retirement earnings test exempt amount in 2026, the year of reaching full retirement age","from":62160,"to":65160,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.ssa.gov/oact/cola/rtea.html","verifiedDate":"2026-10-31","note":"SSA Exempt Amounts Under the Earnings Test table. First served here 2026-10-31.","taxYear":"2026","factKey":"us/social-security-benefits/earnings-test-higher"},{"area":"us-rates","key":"social-security-benefits/earnings-test-lower-2027","label":"Retirement earnings test exempt amount in 2027, years before the year of reaching full retirement age","from":24480,"to":25560,"unit":"USD/year","effectiveFrom":"2027-01-01","source":"https://www.ssa.gov/oact/cola/rtea.html","verifiedDate":"2026-10-31","note":"SSA Exempt Amounts Under the Earnings Test table. First served here 2026-10-31.","taxYear":"2027","factKey":"us/social-security-benefits/earnings-test-lower-2027"},{"area":"us-rates","key":"social-security-benefits/earnings-test-higher-2027","label":"Retirement earnings test exempt amount in 2027, the year of reaching full retirement age","from":65160,"to":67920,"unit":"USD/year","effectiveFrom":"2027-01-01","source":"https://www.ssa.gov/oact/cola/rtea.html","verifiedDate":"2026-10-31","note":"SSA Exempt Amounts Under the Earnings Test table. First served here 2026-10-31.","taxYear":"2027","factKey":"us/social-security-benefits/earnings-test-higher-2027"},{"area":"us-rates","key":"social-security-benefits/max-benefit-at-fra-2027","label":"Initial monthly benefit, retirement at age 67 in January 2027 with maximum-taxable earnings since age 22","from":4207,"to":4188,"unit":"USD/month","effectiveFrom":"2027-01-01","source":"https://www.ssa.gov/oact/cola/examplemax.html","verifiedDate":"2026-10-31","note":"SSA Workers with Maximum-Taxable Earnings table: initial benefit at 67 for January 2027 retirement. The 2026 row is a different retirement cohort, so the lower figure is not a benefit cut.","taxYear":"2027","factKey":"us/social-security-benefits/max-benefit-at-fra-2027"},{"area":"us-rates","key":"social-security-benefits/cola-2027","label":"Cost-of-living adjustment beginning with December 2026 benefits (payable January 2027)","from":2.8,"to":3.6,"unit":"%","effectiveFrom":"2026-12-01","source":"https://www.ssa.gov/oact/cola/latestCOLA.html","verifiedDate":"2026-10-31","note":"SSA Latest Cost-of-Living Adjustment page: 3.6 percent from December 2026 benefits, payable January 2027. The 2.8% adjustment stays at social-security/cola.","taxYear":"2027","factKey":"us/social-security-benefits/cola-2027"},{"area":"us-rates","key":"medicare-costs/part-b-standard-premium","label":"Medicare Part B standard monthly premium, 2026","from":185,"to":202.9,"unit":"USD/month","effectiveFrom":"2026-01-01","source":"https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles","verifiedDate":"2026-10-31","note":"CMS fact sheet of Nov. 14, 2025 for 2026 Medicare amounts. First served here 2026-10-31.","taxYear":"2026","factKey":"us/medicare-costs/part-b-standard-premium"},{"area":"us-rates","key":"medicare-costs/part-b-deductible","label":"Medicare Part B annual deductible, 2026","from":257,"to":283,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles","verifiedDate":"2026-10-31","note":"CMS fact sheet of Nov. 14, 2025 for 2026 Medicare amounts. First served here 2026-10-31.","taxYear":"2026","factKey":"us/medicare-costs/part-b-deductible"},{"area":"us-rates","key":"medicare-costs/part-a-deductible","label":"Medicare Part A inpatient hospital deductible per benefit period, 2026","from":1676,"to":1736,"unit":"USD/benefit period","effectiveFrom":"2026-01-01","source":"https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles","verifiedDate":"2026-10-31","note":"CMS fact sheet of Nov. 14, 2025 for 2026 Medicare amounts. First served here 2026-10-31.","taxYear":"2026","factKey":"us/medicare-costs/part-a-deductible"},{"area":"us-rates","key":"capital-gains/zero-rate-max-married-joint","label":"Maximum zero rate amount: married filing jointly and surviving spouse","from":96700,"to":98900,"unit":"USD taxable income","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-31","note":"Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.","taxYear":"2026","factKey":"us/capital-gains/zero-rate-max-married-joint"},{"area":"us-rates","key":"capital-gains/zero-rate-max-married-separate","label":"Maximum zero rate amount: married filing separately","from":48350,"to":49450,"unit":"USD taxable income","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-31","note":"Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.","taxYear":"2026","factKey":"us/capital-gains/zero-rate-max-married-separate"},{"area":"us-rates","key":"capital-gains/zero-rate-max-head-of-household","label":"Maximum zero rate amount: head of household","from":64750,"to":66200,"unit":"USD taxable income","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-31","note":"Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.","taxYear":"2026","factKey":"us/capital-gains/zero-rate-max-head-of-household"},{"area":"us-rates","key":"capital-gains/zero-rate-max-single","label":"Maximum zero rate amount: all other individuals","from":48350,"to":49450,"unit":"USD taxable income","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-31","note":"Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.","taxYear":"2026","factKey":"us/capital-gains/zero-rate-max-single"},{"area":"us-rates","key":"capital-gains/fifteen-rate-max-married-joint","label":"Maximum 15% rate amount: married filing jointly and surviving spouse","from":600050,"to":613700,"unit":"USD taxable income","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-31","note":"Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.","taxYear":"2026","factKey":"us/capital-gains/fifteen-rate-max-married-joint"},{"area":"us-rates","key":"capital-gains/fifteen-rate-max-married-separate","label":"Maximum 15% rate amount: married filing separately","from":300000,"to":306850,"unit":"USD taxable income","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-31","note":"Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.","taxYear":"2026","factKey":"us/capital-gains/fifteen-rate-max-married-separate"},{"area":"us-rates","key":"capital-gains/fifteen-rate-max-head-of-household","label":"Maximum 15% rate amount: head of household","from":566700,"to":579600,"unit":"USD taxable income","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-31","note":"Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.","taxYear":"2026","factKey":"us/capital-gains/fifteen-rate-max-head-of-household"},{"area":"us-rates","key":"capital-gains/fifteen-rate-max-single","label":"Maximum 15% rate amount: all other individuals","from":533400,"to":545500,"unit":"USD taxable income","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-31","note":"Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.","taxYear":"2026","factKey":"us/capital-gains/fifteen-rate-max-single"},{"area":"us-rates","key":"income-tax/senior-deduction","label":"Enhanced deduction for seniors (age 65 and older), per eligible individual, tax years 2025 through 2028","from":null,"to":6000,"unit":"USD/year per eligible individual","effectiveFrom":"2025-01-01","source":"https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors","verifiedDate":"2026-10-31","note":"IRS FS-2025-03 and Schedule 1-A (Form 1040) 2025. In force for 2025 through 2028. First served here 2026-10-31.","taxYear":"2026","factKey":"us/income-tax/senior-deduction"},{"area":"us-rates","key":"income-tax/senior-deduction-phase-out-start-single","label":"Enhanced deduction for seniors: MAGI where the phase-out starts, other than joint filers","from":null,"to":75000,"unit":"USD MAGI","effectiveFrom":"2025-01-01","source":"https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors","verifiedDate":"2026-10-31","note":"IRS FS-2025-03 and Schedule 1-A (Form 1040) 2025. In force for 2025 through 2028. First served here 2026-10-31.","taxYear":"2026","factKey":"us/income-tax/senior-deduction-phase-out-start-single"},{"area":"us-rates","key":"income-tax/senior-deduction-phase-out-start-married-joint","label":"Enhanced deduction for seniors: MAGI where the phase-out starts, joint filers","from":null,"to":150000,"unit":"USD MAGI","effectiveFrom":"2025-01-01","source":"https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors","verifiedDate":"2026-10-31","note":"IRS FS-2025-03 and Schedule 1-A (Form 1040) 2025. In force for 2025 through 2028. First served here 2026-10-31.","taxYear":"2026","factKey":"us/income-tax/senior-deduction-phase-out-start-married-joint"},{"area":"us-rates","key":"income-tax/senior-deduction-phase-out-rate","label":"Enhanced deduction for seniors: reduction per dollar of MAGI over the start, applied to each $6,000","from":null,"to":6,"unit":"% of MAGI over the start","effectiveFrom":"2025-01-01","source":"https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf","verifiedDate":"2026-10-31","note":"IRS FS-2025-03 and Schedule 1-A (Form 1040) 2025. In force for 2025 through 2028. First served here 2026-10-31.","taxYear":"2026","factKey":"us/income-tax/senior-deduction-phase-out-rate"},{"area":"us-rates","key":"retirement/uniform-lifetime-table","label":"RMD Uniform Lifetime Table (Table III): applicable denominator by age, for unmarried owners, married owners whose spouses are not more than 10 years younger, and married owners whose spouses are not the sole beneficiaries","from":null,"to":[{"age":72,"applicableDenominator":27.4},{"age":73,"applicableDenominator":26.5},{"age":74,"applicableDenominator":25.5},{"age":75,"applicableDenominator":24.6},{"age":76,"applicableDenominator":23.7},{"age":77,"applicableDenominator":22.9},{"age":78,"applicableDenominator":22},{"age":79,"applicableDenominator":21.1},{"age":80,"applicableDenominator":20.2},{"age":81,"applicableDenominator":19.4},{"age":82,"applicableDenominator":18.5},{"age":83,"applicableDenominator":17.7},{"age":84,"applicableDenominator":16.8},{"age":85,"applicableDenominator":16},{"age":86,"applicableDenominator":15.2},{"age":87,"applicableDenominator":14.4},{"age":88,"applicableDenominator":13.7},{"age":89,"applicableDenominator":12.9},{"age":90,"applicableDenominator":12.2},{"age":91,"applicableDenominator":11.5},{"age":92,"applicableDenominator":10.8},{"age":93,"applicableDenominator":10.1},{"age":94,"applicableDenominator":9.5},{"age":95,"applicableDenominator":8.9},{"age":96,"applicableDenominator":8.4},{"age":97,"applicableDenominator":7.8},{"age":98,"applicableDenominator":7.3},{"age":99,"applicableDenominator":6.8},{"age":100,"applicableDenominator":6.4},{"age":101,"applicableDenominator":6},{"age":102,"applicableDenominator":5.6},{"age":103,"applicableDenominator":5.2},{"age":104,"applicableDenominator":4.9},{"age":105,"applicableDenominator":4.6},{"age":106,"applicableDenominator":4.3},{"age":107,"applicableDenominator":4.1},{"age":108,"applicableDenominator":3.9},{"age":109,"applicableDenominator":3.7},{"age":110,"applicableDenominator":3.5},{"age":111,"applicableDenominator":3.4},{"age":112,"applicableDenominator":3.3},{"age":113,"applicableDenominator":3.1},{"age":114,"applicableDenominator":3},{"age":115,"applicableDenominator":2.9},{"age":116,"applicableDenominator":2.8},{"age":117,"applicableDenominator":2.7},{"age":118,"applicableDenominator":2.5},{"age":119,"applicableDenominator":2.3},{"age":120,"applicableDenominator":2,"andOver":true}],"unit":"divisor of the prior year-end balance, by age reached in the year","effectiveFrom":"2025-01-01","source":"https://www.irs.gov/publications/p590b","verifiedDate":"2026-10-31","note":"IRS Publication 590-B (2025), Appendix B, Table III. First served here 2026-10-31; the table did not change on this date.","taxYear":"2026","factKey":"us/retirement/uniform-lifetime-table"},{"area":"us-rates","key":"retirement/rmd-applicable-age-by-birth-year","label":"RMD applicable age by date of birth (the 1959 row is reserved in the final regulations; the proposed value is shown separately)","from":null,"to":[{"bornBefore":"1949-07-01","applicableAge":70.5},{"bornFrom":"1949-07-01","bornBefore":"1951-01-01","applicableAge":72},{"bornFrom":"1951-01-01","bornBefore":"1959-01-01","applicableAge":73},{"bornFrom":"1959-01-01","bornBefore":"1960-01-01","applicableAge":null,"proposedApplicableAge":73,"status":"reserved in 26 CFR 1.401(a)(9)-2(b)(2)(v); age 73 is proposed, not final"},{"bornFrom":"1960-01-01","applicableAge":75}],"unit":"years of age by date of birth","effectiveFrom":"2023-01-01","source":"https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-2","verifiedDate":"2026-10-31","note":"26 CFR 1.401(a)(9)-2(b)(2). The 1959 paragraph is reserved; Federal Register 2024-14543 proposes age 73. First served here 2026-10-31.","taxYear":"2026","factKey":"us/retirement/rmd-applicable-age-by-birth-year"},{"area":"us-rates","key":"social-security-benefits/full-retirement-age-by-birth-year","label":"Full (normal) retirement age by year of birth","from":null,"to":[{"born":"1943-1954","years":66,"months":0},{"born":"1955","years":66,"months":2},{"born":"1956","years":66,"months":4},{"born":"1957","years":66,"months":6},{"born":"1958","years":66,"months":8},{"born":"1959","years":66,"months":10},{"born":"1960 and later","years":67,"months":0}],"unit":"years and months of age","effectiveFrom":"2026-01-01","source":"https://www.ssa.gov/benefits/retirement/planner/agereduction.html","verifiedDate":"2026-10-31","note":"SSA benefit rule read from ssa.gov/benefits/retirement/planner/agereduction.html. First served here 2026-10-31; the rule did not change on this date.","taxYear":"2026","factKey":"us/social-security-benefits/full-retirement-age-by-birth-year"},{"area":"us-rates","key":"social-security-benefits/early-reduction-worker-first-36-months","label":"Early-retirement reduction of the worker benefit, each of the first 36 months before full retirement age","from":null,"to":"5/9","unit":"% of PIA per month (a fraction of 1%)","effectiveFrom":"2026-01-01","source":"https://www.ssa.gov/oact/quickcalc/earlyretire.html","verifiedDate":"2026-10-31","note":"SSA benefit rule read from ssa.gov/oact/quickcalc/earlyretire.html. First served here 2026-10-31; the rule did not change on this date.","taxYear":"2026","factKey":"us/social-security-benefits/early-reduction-worker-first-36-months"},{"area":"us-rates","key":"social-security-benefits/early-reduction-worker-additional-months","label":"Early-retirement reduction of the worker benefit, each month beyond the first 36","from":null,"to":"5/12","unit":"% of PIA per month (a fraction of 1%)","effectiveFrom":"2026-01-01","source":"https://www.ssa.gov/oact/quickcalc/earlyretire.html","verifiedDate":"2026-10-31","note":"SSA benefit rule read from ssa.gov/oact/quickcalc/earlyretire.html. First served here 2026-10-31; the rule did not change on this date.","taxYear":"2026","factKey":"us/social-security-benefits/early-reduction-worker-additional-months"},{"area":"us-rates","key":"social-security-benefits/early-reduction-spouse-first-36-months","label":"Early-retirement reduction of the spouse benefit, each of the first 36 months before full retirement age","from":null,"to":"25/36","unit":"% of spouse benefit per month (a fraction of 1%)","effectiveFrom":"2026-01-01","source":"https://www.ssa.gov/oact/quickcalc/earlyretire.html","verifiedDate":"2026-10-31","note":"SSA benefit rule read from ssa.gov/oact/quickcalc/earlyretire.html. First served here 2026-10-31; the rule did not change on this date.","taxYear":"2026","factKey":"us/social-security-benefits/early-reduction-spouse-first-36-months"},{"area":"us-rates","key":"social-security-benefits/early-reduction-spouse-additional-months","label":"Early-retirement reduction of the spouse benefit, each month beyond the first 36","from":null,"to":"5/12","unit":"% of spouse benefit per month (a fraction of 1%)","effectiveFrom":"2026-01-01","source":"https://www.ssa.gov/oact/quickcalc/earlyretire.html","verifiedDate":"2026-10-31","note":"SSA benefit rule read from ssa.gov/oact/quickcalc/earlyretire.html. First served here 2026-10-31; the rule did not change on this date.","taxYear":"2026","factKey":"us/social-security-benefits/early-reduction-spouse-additional-months"},{"area":"us-rates","key":"social-security-benefits/delayed-credit-monthly","label":"Delayed retirement credit per month after full retirement age, born 1943 or later, up to age 70","from":null,"to":"2/3","unit":"% per month (a fraction of 1%)","effectiveFrom":"2026-01-01","source":"https://www.ssa.gov/benefits/retirement/planner/delayret.html","verifiedDate":"2026-10-31","note":"SSA benefit rule read from ssa.gov/benefits/retirement/planner/delayret.html. First served here 2026-10-31; the rule did not change on this date.","taxYear":"2026","factKey":"us/social-security-benefits/delayed-credit-monthly"},{"area":"us-rates","key":"social-security-benefits/delayed-credit-annual","label":"Delayed retirement credit per 12 months after full retirement age, born 1943 or later, up to age 70","from":null,"to":8,"unit":"%/year","effectiveFrom":"2026-01-01","source":"https://www.ssa.gov/benefits/retirement/planner/delayret.html","verifiedDate":"2026-10-31","note":"SSA benefit rule read from ssa.gov/benefits/retirement/planner/delayret.html. First served here 2026-10-31; the rule did not change on this date.","taxYear":"2026","factKey":"us/social-security-benefits/delayed-credit-annual"},{"area":"us-rates","key":"social-security-benefits/taxation-base-amount-single","label":"Base amount for taxing benefits: single, head of household, qualifying surviving spouse, or married filing separately and apart all year","from":null,"to":25000,"unit":"USD/year","effectiveFrom":"2025-01-01","source":"https://www.irs.gov/publications/p915","verifiedDate":"2026-10-31","note":"IRS Publication 915 (2025). First served here 2026-10-31; the amount did not change on this date.","taxYear":"2026","factKey":"us/social-security-benefits/taxation-base-amount-single"},{"area":"us-rates","key":"social-security-benefits/taxation-base-amount-married-joint","label":"Base amount for taxing benefits: married filing jointly","from":null,"to":32000,"unit":"USD/year","effectiveFrom":"2025-01-01","source":"https://www.irs.gov/publications/p915","verifiedDate":"2026-10-31","note":"IRS Publication 915 (2025). First served here 2026-10-31; the amount did not change on this date.","taxYear":"2026","factKey":"us/social-security-benefits/taxation-base-amount-married-joint"},{"area":"us-rates","key":"social-security-benefits/taxation-base-amount-married-separate-together","label":"Base amount for taxing benefits: married filing separately and lived with spouse at any time in the year","from":null,"to":0,"unit":"USD/year","effectiveFrom":"2025-01-01","source":"https://www.irs.gov/publications/p915","verifiedDate":"2026-10-31","note":"IRS Publication 915 (2025). First served here 2026-10-31; the amount did not change on this date.","taxYear":"2026","factKey":"us/social-security-benefits/taxation-base-amount-married-separate-together"},{"area":"us-rates","key":"social-security-benefits/taxation-85-percent-threshold-single","label":"Income above which up to 85% of benefits can be taxable: other than married filing jointly","from":null,"to":34000,"unit":"USD/year","effectiveFrom":"2025-01-01","source":"https://www.irs.gov/publications/p915","verifiedDate":"2026-10-31","note":"IRS Publication 915 (2025). First served here 2026-10-31; the amount did not change on this date.","taxYear":"2026","factKey":"us/social-security-benefits/taxation-85-percent-threshold-single"},{"area":"us-rates","key":"social-security-benefits/taxation-85-percent-threshold-married-joint","label":"Income above which up to 85% of benefits can be taxable: married filing jointly","from":null,"to":44000,"unit":"USD/year","effectiveFrom":"2025-01-01","source":"https://www.irs.gov/publications/p915","verifiedDate":"2026-10-31","note":"IRS Publication 915 (2025). First served here 2026-10-31; the amount did not change on this date.","taxYear":"2026","factKey":"us/social-security-benefits/taxation-85-percent-threshold-married-joint"},{"area":"us-rates","key":"medicare-costs/part-d-out-of-pocket-limit","label":"Medicare Part D yearly out-of-pocket limit, 2026","from":null,"to":2100,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.medicare.gov/basics/costs/medicare-costs","verifiedDate":"2026-10-31","note":"Medicare.gov Costs page, 2026 amounts. First served here 2026-10-31.","taxYear":"2026","factKey":"us/medicare-costs/part-d-out-of-pocket-limit"},{"area":"us-rates","key":"medicare-costs/irmaa-individual-return","label":"IRMAA 2026: beneficiaries who file individual tax returns, full Part B coverage and Part D","from":null,"to":[{"magiAtMost":109000,"partBAdjustment":0,"partBTotalPremium":202.9,"partDAdjustment":0},{"magiOver":109000,"magiAtMost":137000,"partBAdjustment":81.2,"partBTotalPremium":284.1,"partDAdjustment":14.5},{"magiOver":137000,"magiAtMost":171000,"partBAdjustment":202.9,"partBTotalPremium":405.8,"partDAdjustment":37.5},{"magiOver":171000,"magiAtMost":205000,"partBAdjustment":324.6,"partBTotalPremium":527.5,"partDAdjustment":60.4},{"magiOver":205000,"magiLessThan":500000,"partBAdjustment":446.3,"partBTotalPremium":649.2,"partDAdjustment":83.3},{"magiAtLeast":500000,"partBAdjustment":487,"partBTotalPremium":689.9,"partDAdjustment":91}],"unit":"USD/month by MAGI row (partBAdjustment, partBTotalPremium; partDAdjustment is added to the plan premium)","effectiveFrom":"2026-01-01","source":"https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles","verifiedDate":"2026-10-31","note":"CMS fact sheet of Nov. 14, 2025 for 2026 Medicare amounts. First served here 2026-10-31.","taxYear":"2026","factKey":"us/medicare-costs/irmaa-individual-return"},{"area":"us-rates","key":"medicare-costs/irmaa-joint-return","label":"IRMAA 2026: beneficiaries who file joint tax returns, full Part B coverage and Part D","from":null,"to":[{"magiAtMost":218000,"partBAdjustment":0,"partBTotalPremium":202.9,"partDAdjustment":0},{"magiOver":218000,"magiAtMost":274000,"partBAdjustment":81.2,"partBTotalPremium":284.1,"partDAdjustment":14.5},{"magiOver":274000,"magiAtMost":342000,"partBAdjustment":202.9,"partBTotalPremium":405.8,"partDAdjustment":37.5},{"magiOver":342000,"magiAtMost":410000,"partBAdjustment":324.6,"partBTotalPremium":527.5,"partDAdjustment":60.4},{"magiOver":410000,"magiLessThan":750000,"partBAdjustment":446.3,"partBTotalPremium":649.2,"partDAdjustment":83.3},{"magiAtLeast":750000,"partBAdjustment":487,"partBTotalPremium":689.9,"partDAdjustment":91}],"unit":"USD/month by MAGI row (partBAdjustment, partBTotalPremium; partDAdjustment is added to the plan premium)","effectiveFrom":"2026-01-01","source":"https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles","verifiedDate":"2026-10-31","note":"CMS fact sheet of Nov. 14, 2025 for 2026 Medicare amounts. First served here 2026-10-31.","taxYear":"2026","factKey":"us/medicare-costs/irmaa-joint-return"},{"area":"us-rates","key":"medicare-costs/irmaa-married-separate","label":"IRMAA 2026: married, lived with spouse at any time in the year, filing separately, full Part B coverage and Part D","from":null,"to":[{"magiAtMost":109000,"partBAdjustment":0,"partBTotalPremium":202.9,"partDAdjustment":0},{"magiOver":109000,"magiLessThan":391000,"partBAdjustment":446.3,"partBTotalPremium":649.2,"partDAdjustment":83.3},{"magiAtLeast":391000,"partBAdjustment":487,"partBTotalPremium":689.9,"partDAdjustment":91}],"unit":"USD/month by MAGI row (partBAdjustment, partBTotalPremium; partDAdjustment is added to the plan premium)","effectiveFrom":"2026-01-01","source":"https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles","verifiedDate":"2026-10-31","note":"CMS fact sheet of Nov. 14, 2025 for 2026 Medicare amounts. First served here 2026-10-31.","taxYear":"2026","factKey":"us/medicare-costs/irmaa-married-separate"},{"area":"us-rates","key":"capital-gains/niit-rate","label":"Net Investment Income Tax rate","from":null,"to":3.8,"unit":"%","effectiveFrom":"2013-01-01","source":"https://www.irs.gov/individuals/net-investment-income-tax","verifiedDate":"2026-10-31","note":"IRS Net Investment Income Tax page. First served here 2026-10-31; the amount did not change on this date.","taxYear":"2026","factKey":"us/capital-gains/niit-rate"},{"area":"us-rates","key":"capital-gains/niit-threshold-married-joint","label":"Net Investment Income Tax MAGI threshold: married filing jointly","from":null,"to":250000,"unit":"USD MAGI","effectiveFrom":"2013-01-01","source":"https://www.irs.gov/individuals/net-investment-income-tax","verifiedDate":"2026-10-31","note":"IRS Net Investment Income Tax page. First served here 2026-10-31; the amount did not change on this date.","taxYear":"2026","factKey":"us/capital-gains/niit-threshold-married-joint"},{"area":"us-rates","key":"capital-gains/niit-threshold-married-separate","label":"Net Investment Income Tax MAGI threshold: married filing separately","from":null,"to":125000,"unit":"USD MAGI","effectiveFrom":"2013-01-01","source":"https://www.irs.gov/individuals/net-investment-income-tax","verifiedDate":"2026-10-31","note":"IRS Net Investment Income Tax page. First served here 2026-10-31; the amount did not change on this date.","taxYear":"2026","factKey":"us/capital-gains/niit-threshold-married-separate"},{"area":"us-rates","key":"capital-gains/niit-threshold-single","label":"Net Investment Income Tax MAGI threshold: single or head of household","from":null,"to":200000,"unit":"USD MAGI","effectiveFrom":"2013-01-01","source":"https://www.irs.gov/individuals/net-investment-income-tax","verifiedDate":"2026-10-31","note":"IRS Net Investment Income Tax page. First served here 2026-10-31; the amount did not change on this date.","taxYear":"2026","factKey":"us/capital-gains/niit-threshold-single"},{"area":"us-rates","key":"capital-gains/niit-threshold-surviving-spouse","label":"Net Investment Income Tax MAGI threshold: qualifying widow(er) with a child","from":null,"to":250000,"unit":"USD MAGI","effectiveFrom":"2013-01-01","source":"https://www.irs.gov/individuals/net-investment-income-tax","verifiedDate":"2026-10-31","note":"IRS Net Investment Income Tax page. First served here 2026-10-31; the amount did not change on this date.","taxYear":"2026","factKey":"us/capital-gains/niit-threshold-surviving-spouse"},{"area":"us-rates","key":"income-tax/standard-deduction-single","label":"Standard deduction — Single and Married filing separately","from":15750,"to":16100,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.14(1), tax year 2026 as amended by the One, Big, Beautiful Bill Act (OBBBA): standard deduction $16,100 for unmarried individuals and married filing separately; the 2025 amount as rewritten by OBBBA ($15,750) is in § 3.01 of the same Rev. Proc. Announced in IR-2025-103 (9 October 2025).","taxYear":"2026","factKey":"us/income-tax/standard-deduction-single"},{"area":"us-rates","key":"income-tax/standard-deduction-married-joint","label":"Standard deduction — Married filing jointly and surviving spouses","from":31500,"to":32200,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.14(1), tax year 2026 (OBBBA-indexed): $32,200 for married filing jointly and surviving spouses, up from the OBBBA-rewritten 2025 amount of $31,500 (§ 3.01). Announced in IR-2025-103 (9 October 2025).","taxYear":"2026","factKey":"us/income-tax/standard-deduction-married-joint"},{"area":"us-rates","key":"income-tax/standard-deduction-head-of-household","label":"Standard deduction — Heads of households","from":23625,"to":24150,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.14(1), tax year 2026 (OBBBA-indexed): $24,150 for heads of households, up from the OBBBA-rewritten 2025 amount of $23,625 (§ 3.01). Announced in IR-2025-103 (9 October 2025).","taxYear":"2026","factKey":"us/income-tax/standard-deduction-head-of-household"},{"area":"us-rates","key":"income-tax/additional-standard-deduction-aged-blind","label":"Additional standard deduction for aged (65+) or blind, § 63(f) — per qualifying condition, married or surviving spouse","from":1600,"to":1650,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.14(3): additional standard deduction for the aged or blind $1,650 per qualifying condition (married or surviving spouse), up from $1,600 in Rev. Proc. 2024-40. Distinct from the OBBBA $6,000 senior deduction, which is not served.","taxYear":"2026","factKey":"us/income-tax/additional-standard-deduction-aged-blind"},{"area":"us-rates","key":"income-tax/additional-standard-deduction-aged-blind-unmarried","label":"Additional standard deduction for aged (65+) or blind, § 63(f) — per qualifying condition, unmarried and not a surviving spouse","from":2000,"to":2050,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.14(3): the additional amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse, up from $2,000 in Rev. Proc. 2024-40.","taxYear":"2026","factKey":"us/income-tax/additional-standard-deduction-aged-blind-unmarried"},{"area":"us-rates","key":"social-security/wage-base","label":"OASDI contribution and benefit base (Social Security wage base)","from":176100,"to":184500,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.federalregister.gov/documents/2025/11/03/2025-19763/cost-of-living-increase-and-other-determinations-for-2026","verifiedDate":"2026-10-03","note":"SSA, 'Cost-of-Living Increase and Other Determinations for 2026', 90 FR, 3 November 2025 (Federal Register document 2025-19763): OASDI contribution and benefit base $184,500 for remuneration paid in 2026, up from $176,100; corroborated by IRS Publication 15 (2026) and Tax Topic 751. ssa.gov returned 403 to the automated fetch, so SSA's Federal Register notice is the source.","taxYear":"2026","factKey":"us/social-security/wage-base"},{"area":"us-rates","key":"retirement/401k-elective-deferral","label":"401(k) / 403(b) / governmental 457(b) / TSP elective deferral limit, § 402(g)(1)","from":23500,"to":24500,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The limitation under section 402(g)(1) on the exclusion for elective deferrals described in section 402(g)(3), which includes elective deferrals made to the Thrift Savings Plan, is increased from $23,500 to $24,500.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026","factKey":"us/retirement/401k-elective-deferral"},{"area":"us-rates","key":"retirement/401k-catch-up-50","label":"Catch-up contribution, age 50 and over, § 414(v)(2)(B)(i)","from":7500,"to":8000,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The limitation under section 414(v)(2)(B)(i) for catch-up contributions to an applicable employer plan … that generally applies for individuals aged 50 or over is increased from $7,500 to $8,000.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026","factKey":"us/retirement/401k-catch-up-50"},{"area":"us-rates","key":"retirement/roth-catch-up-wage-threshold","label":"Wage threshold above which catch-up contributions must be Roth, § 414(v)(7)(A) (based on prior-year FICA wages)","from":145000,"to":150000,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The Roth catch-up wage threshold for 2025, which under section 414(v)(7)(A) is used to determine whether an individual's catch-up contributions … for 2026 must be designated as Roth contributions, is increased from $145,000 to $150,000.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026","factKey":"us/retirement/roth-catch-up-wage-threshold"},{"area":"us-rates","key":"retirement/defined-contribution-annual-additions","label":"Defined contribution plan annual additions limit, § 415(c)(1)(A)","from":70000,"to":72000,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The limitation for defined contribution plans under section 415(c)(1)(A) is increased in 2026 from $70,000 to $72,000.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026","factKey":"us/retirement/defined-contribution-annual-additions"},{"area":"us-rates","key":"retirement/compensation-limit","label":"Annual compensation limit, § 401(a)(17)","from":350000,"to":360000,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The annual compensation limitation under sections 401(a)(17), 404(l), 408(k)(3)(C), and 408(k)(6)(D)(ii) is increased from $350,000 to $360,000.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026","factKey":"us/retirement/compensation-limit"},{"area":"us-rates","key":"retirement/ira-limit","label":"IRA contribution limit (traditional + Roth combined), § 219(b)(5)(A)","from":7000,"to":7500,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The deductible amount under section 219(b)(5)(A), which limits the amount of an individual's deductible qualified retirement contributions for a taxable year is increased from $7,000 to $7,500.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026","factKey":"us/retirement/ira-limit"},{"area":"us-rates","key":"retirement/ira-catch-up","label":"IRA catch-up contribution, age 50 and over, § 219(b)(5)(B)(ii) (indexed from 2024 under SECURE 2.0)","from":1000,"to":1100,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The deductible amount pursuant to section 219(b)(5)(B)(ii) for individuals who have attained age 50 before the close of the taxable year is increased from $1,000 to $1,100.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026","factKey":"us/retirement/ira-catch-up"},{"area":"us-rates","key":"retirement/simple-deferral","label":"SIMPLE IRA / SIMPLE 401(k) salary reduction limit, § 408(p)(2)(E)(i)(III)","from":16500,"to":17000,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"… salary reduction contributions under a SIMPLE retirement account or elective contributions under a SIMPLE 401(k) plan is increased from $16,500 to $17,000.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026","factKey":"us/retirement/simple-deferral"},{"area":"us-rates","key":"hsa/contribution-self-only","label":"HSA annual contribution limit — self-only HDHP coverage, § 223(b)(2)(A)","from":4300,"to":4400,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"For calendar year 2026, the annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $4,400.\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026","factKey":"us/hsa/contribution-self-only"},{"area":"us-rates","key":"hsa/contribution-family","label":"HSA annual contribution limit — family HDHP coverage, § 223(b)(2)(B)","from":8550,"to":8750,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"For calendar year 2026, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $8,750.\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026","factKey":"us/hsa/contribution-family"},{"area":"us-rates","key":"hsa/hdhp-min-deductible-self-only","label":"HDHP minimum annual deductible — self-only","from":1650,"to":1700,"unit":"USD","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"a \"high deductible health plan\" is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,700 for self-only coverage or $3,400 for family coverage\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026","factKey":"us/hsa/hdhp-min-deductible-self-only"},{"area":"us-rates","key":"hsa/hdhp-min-deductible-family","label":"HDHP minimum annual deductible — family","from":3300,"to":3400,"unit":"USD","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"… not less than $1,700 for self-only coverage or $3,400 for family coverage\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026","factKey":"us/hsa/hdhp-min-deductible-family"},{"area":"us-rates","key":"hsa/hdhp-max-out-of-pocket-self-only","label":"HDHP maximum annual out-of-pocket (deductibles, co-payments, other amounts, not premiums) — self-only","from":8300,"to":8500,"unit":"USD","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"… the annual out-of-pocket expenses … do not exceed $8,500 for self-only coverage or $17,000 for family coverage.\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026","factKey":"us/hsa/hdhp-max-out-of-pocket-self-only"},{"area":"us-rates","key":"hsa/hdhp-max-out-of-pocket-family","label":"HDHP maximum annual out-of-pocket — family","from":16600,"to":17000,"unit":"USD","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"… do not exceed $8,500 for self-only coverage or $17,000 for family coverage.\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026","factKey":"us/hsa/hdhp-max-out-of-pocket-family"},{"area":"us-rates","key":"hsa/excepted-benefit-hra","label":"Excepted benefit HRA maximum newly available amount, plan years beginning in 2026","from":2150,"to":2200,"unit":"USD/plan year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"For plan years beginning in 2026, the maximum amount that may be made newly available for the plan year for an excepted benefit HRA under § 54.9831-1(c)(3)(viii) is $2,200.\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026","factKey":"us/hsa/excepted-benefit-hra"},{"area":"us-rates","key":"estate-gift/basic-exclusion","label":"Estate and gift tax basic exclusion amount, § 2010(c)(3) (set by OBBBA § 70106 for 2026; indexed from 2027)","from":13990000,"to":15000000,"unit":"USD","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"OBBBA § 70106 amended § 2010(c)(3): basic exclusion amount fixed at $15,000,000 for calendar year 2026 (Rev. Proc. 2025-32 § 2.14), up from $13,990,000 for 2025 (Rev. Proc. 2024-40 § 2.41); indexed for inflation from 2027, so the 2027 Rev. Proc. will carry a new figure. Announced in IR-2025-103.","taxYear":"2026","factKey":"us/estate-gift/basic-exclusion"},{"area":"us-rates","key":"estate-gift/annual-gift-exclusion-noncitizen-spouse","label":"Annual exclusion for gifts to a spouse who is not a U.S. citizen, § 2523(i)(2)","from":190000,"to":194000,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.42(2) / IR-2025-103: annual exclusion for gifts to a spouse who is not a U.S. citizen $194,000 for calendar year 2026, up $4,000 from $190,000 in 2025 (Rev. Proc. 2024-40). The ordinary annual gift exclusion stays at $19,000 (no entry).","taxYear":"2026","factKey":"us/estate-gift/annual-gift-exclusion-noncitizen-spouse"},{"area":"us-rates","key":"income-tax/brackets-single","label":"Rate schedule — Single (unmarried individuals other than surviving spouses and heads of household), § 1(j)(2)(C) — bracket upper bounds","from":[11925,48475,103350,197300,250525,626350],"to":[12400,50400,105700,201775,256225,640600],"unit":"USD taxable income (upper bound of each bracket below the top rate)","taxYear":"2026","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.01 TABLE 3 (Single), tax year 2026, OBBBA-indexed: bracket upper bounds moved from the 2025 bounds in Rev. Proc. 2024-40 TABLE 3; marginal rates unchanged at 10/12/22/24/32/35/37 %. Announced in IR-2025-103 (9 October 2025). Entry shape: upper bound of each bracket below the top rate.","factKey":"us/income-tax/brackets-single"},{"area":"us-rates","key":"income-tax/brackets-married-joint","label":"Rate schedule — Married filing jointly and surviving spouses, § 1(j)(2)(A) — bracket upper bounds","from":[23850,96950,206700,394600,501050,751600],"to":[24800,100800,211400,403550,512450,768700],"unit":"USD taxable income (upper bound of each bracket below the top rate)","taxYear":"2026","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.01 TABLE 1 (Married filing jointly and surviving spouses), tax year 2026: bracket upper bounds moved from the 2025 bounds in Rev. Proc. 2024-40 TABLE 1; rates unchanged. The 35 %/37 % bounds are $512,450 / $768,700 as published — LifeByNumbers app.py had 512,400 / 768,400 (first catch of the curated layer, docs/CURATION.md).","factKey":"us/income-tax/brackets-married-joint"},{"area":"us-rates","key":"income-tax/brackets-head-of-household","label":"Rate schedule — Heads of households, § 1(j)(2)(B) — bracket upper bounds","from":[17000,64850,103350,197300,250500,626350],"to":[17700,67450,105700,201750,256200,640600],"unit":"USD taxable income (upper bound of each bracket below the top rate)","taxYear":"2026","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.01 TABLE 2 (Heads of households), tax year 2026: bracket upper bounds moved from the 2025 bounds in Rev. Proc. 2024-40 TABLE 2; rates unchanged. The 12→22 %, 24→32 % and 32→35 % bounds are $67,450 / $201,750 / $256,200 as published — $25 apart from Single at two points, as in 2025 (250,500 vs 250,525); LifeByNumbers app.py had used 67,400 / 201,775 / 256,225.","factKey":"us/income-tax/brackets-head-of-household"},{"area":"us-rates","key":"income-tax/brackets-married-separate","label":"Rate schedule — Married filing separately, § 1(j)(2)(D) — bracket upper bounds","from":[11925,48475,103350,197300,250525,375800],"to":[12400,50400,105700,201775,256225,384350],"unit":"USD taxable income (upper bound of each bracket below the top rate)","taxYear":"2026","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.01 TABLE 4 (Married filing separately), tax year 2026: as the Single schedule up to $256,225, then 35 % to $384,350 (2025: $375,800, Rev. Proc. 2024-40 TABLE 4); rates unchanged. Announced in IR-2025-103.","factKey":"us/income-tax/brackets-married-separate"}],"freshness":{"verifiedDate":"2026-11-06","nextScheduledRefresh":null,"staleness":"live"},"cite":{"url":"https://databutler.dev/r/changes?since=2026-08-31&area=us-rates","text":"databutler.dev, computed live 2026-11-06 against https://www.irs.gov/pub/irs-drop/n-25-67.pdf"}}