🤵 What changed in the official facts
A changelog of verified official facts: UK tax and National Insurance thresholds, exam specifications, and official vehicle datasets (French RappelConso recalls, Japanese MLIT recalls and complaints), plus central-bank policy rates (Bank of England, Fed, ECB). Each entry records what changed (from → to), when it took effect, the official source, the date it was verified, and a maintainer note. Entries are generated by scripts from committed data files and annotated by the maintainer — never written from memory. Coverage starts 2026-08-31.
Also available as RSS , Atom , JSON at /api/changes?since=YYYY-MM-DDwhat_changed_since tool at POST /api/mcp takes a date (an agent's training cutoff) and returns the entries after it.
Area: all 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
October 2026
us-rates Maximum 15% rate amount: head of household
Changed 566700 USD taxable income → 579600 USD taxable incomeContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer note Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.
Verified 2026-10-31
Key capital-gains/fifteen-rate-max-head-of-household · permalink
us-rates Maximum 15% rate amount: married filing jointly and surviving spouse
Changed 600050 USD taxable income → 613700 USD taxable incomeContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer note Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.
Verified 2026-10-31
Key capital-gains/fifteen-rate-max-married-joint · permalink
us-rates Maximum 15% rate amount: married filing separately
Changed 300000 USD taxable income → 306850 USD taxable incomeContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer note Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.
Verified 2026-10-31
Key capital-gains/fifteen-rate-max-married-separate · permalink
us-rates Maximum 15% rate amount: all other individuals
Changed 533400 USD taxable income → 545500 USD taxable incomeContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer note Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.
Verified 2026-10-31
Key capital-gains/fifteen-rate-max-single · permalink
us-rates Net Investment Income Tax rate
Changed none → 3.8 %Context tax year 2026
Effective from 2013-01-01
Official source https://www.irs.gov/individuals/net-investment-income-tax Maintainer note IRS Net Investment Income Tax page. First served here 2026-10-31; the amount did not change on this date.
Verified 2026-10-31
Key capital-gains/niit-rate · permalink
us-rates Net Investment Income Tax MAGI threshold: married filing jointly
Changed none → 250000 USD MAGIContext tax year 2026
Effective from 2013-01-01
Official source https://www.irs.gov/individuals/net-investment-income-tax Maintainer note IRS Net Investment Income Tax page. First served here 2026-10-31; the amount did not change on this date.
Verified 2026-10-31
Key capital-gains/niit-threshold-married-joint · permalink
us-rates Net Investment Income Tax MAGI threshold: married filing separately
Changed none → 125000 USD MAGIContext tax year 2026
Effective from 2013-01-01
Official source https://www.irs.gov/individuals/net-investment-income-tax Maintainer note IRS Net Investment Income Tax page. First served here 2026-10-31; the amount did not change on this date.
Verified 2026-10-31
Key capital-gains/niit-threshold-married-separate · permalink
us-rates Net Investment Income Tax MAGI threshold: single or head of household
Changed none → 200000 USD MAGIContext tax year 2026
Effective from 2013-01-01
Official source https://www.irs.gov/individuals/net-investment-income-tax Maintainer note IRS Net Investment Income Tax page. First served here 2026-10-31; the amount did not change on this date.
Verified 2026-10-31
Key capital-gains/niit-threshold-single · permalink
us-rates Net Investment Income Tax MAGI threshold: qualifying widow(er) with a child
Changed none → 250000 USD MAGIContext tax year 2026
Effective from 2013-01-01
Official source https://www.irs.gov/individuals/net-investment-income-tax Maintainer note IRS Net Investment Income Tax page. First served here 2026-10-31; the amount did not change on this date.
Verified 2026-10-31
Key capital-gains/niit-threshold-surviving-spouse · permalink
us-rates Maximum zero rate amount: head of household
Changed 64750 USD taxable income → 66200 USD taxable incomeContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer note Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.
Verified 2026-10-31
Key capital-gains/zero-rate-max-head-of-household · permalink
us-rates Maximum zero rate amount: married filing jointly and surviving spouse
Changed 96700 USD taxable income → 98900 USD taxable incomeContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer note Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.
Verified 2026-10-31
Key capital-gains/zero-rate-max-married-joint · permalink
us-rates Maximum zero rate amount: married filing separately
Changed 48350 USD taxable income → 49450 USD taxable incomeContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer note Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.
Verified 2026-10-31
Key capital-gains/zero-rate-max-married-separate · permalink
us-rates Maximum zero rate amount: all other individuals
Changed 48350 USD taxable income → 49450 USD taxable incomeContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer note Rev. Proc. 2025-32 § 3.03 maximum capital gains rate amounts, up from Rev. Proc. 2024-40. First served here 2026-10-31.
Verified 2026-10-31
Key capital-gains/zero-rate-max-single · permalink
us-rates Enhanced deduction for seniors (age 65 and older), per eligible individual, tax years 2025 through 2028
Changed none → 6000 USD/year per eligible individualContext tax year 2026
Effective from 2025-01-01
Official source https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors Maintainer note IRS FS-2025-03 and Schedule 1-A (Form 1040) 2025. In force for 2025 through 2028. First served here 2026-10-31.
Verified 2026-10-31
Key income-tax/senior-deduction · permalink
us-rates Enhanced deduction for seniors: reduction per dollar of MAGI over the start, applied to each $6,000
Changed none → 6 % of MAGI over the startContext tax year 2026
Effective from 2025-01-01
Official source https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf Maintainer note IRS FS-2025-03 and Schedule 1-A (Form 1040) 2025. In force for 2025 through 2028. First served here 2026-10-31.
Verified 2026-10-31
Key income-tax/senior-deduction-phase-out-rate · permalink
us-rates Enhanced deduction for seniors: MAGI where the phase-out starts, joint filers
Changed none → 150000 USD MAGIContext tax year 2026
Effective from 2025-01-01
Official source https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors Maintainer note IRS FS-2025-03 and Schedule 1-A (Form 1040) 2025. In force for 2025 through 2028. First served here 2026-10-31.
Verified 2026-10-31
Key income-tax/senior-deduction-phase-out-start-married-joint · permalink
us-rates Enhanced deduction for seniors: MAGI where the phase-out starts, other than joint filers
Changed none → 75000 USD MAGIContext tax year 2026
Effective from 2025-01-01
Official source https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors Maintainer note IRS FS-2025-03 and Schedule 1-A (Form 1040) 2025. In force for 2025 through 2028. First served here 2026-10-31.
Verified 2026-10-31
Key income-tax/senior-deduction-phase-out-start-single · permalink
us-rates IRMAA 2026: beneficiaries who file individual tax returns, full Part B coverage and Part D
Changed none → {"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}Context tax year 2026
Effective from 2026-01-01
Official source https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles Maintainer note CMS fact sheet of Nov. 14, 2025 for 2026 Medicare amounts. First served here 2026-10-31.
Verified 2026-10-31
Key medicare-costs/irmaa-individual-return · permalink
us-rates IRMAA 2026: beneficiaries who file joint tax returns, full Part B coverage and Part D
Changed none → {"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}Context tax year 2026
Effective from 2026-01-01
Official source https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles Maintainer note CMS fact sheet of Nov. 14, 2025 for 2026 Medicare amounts. First served here 2026-10-31.
Verified 2026-10-31
Key medicare-costs/irmaa-joint-return · permalink
us-rates IRMAA 2026: married, lived with spouse at any time in the year, filing separately, full Part B coverage and Part D
Changed none → {"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}Context tax year 2026
Effective from 2026-01-01
Official source https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles Maintainer note CMS fact sheet of Nov. 14, 2025 for 2026 Medicare amounts. First served here 2026-10-31.
Verified 2026-10-31
Key medicare-costs/irmaa-married-separate · permalink
us-rates Medicare Part A inpatient hospital deductible per benefit period, 2026
Changed 1676 USD/benefit period → 1736 USD/benefit periodContext tax year 2026
Effective from 2026-01-01
Official source https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles Maintainer note CMS fact sheet of Nov. 14, 2025 for 2026 Medicare amounts. First served here 2026-10-31.
Verified 2026-10-31
Key medicare-costs/part-a-deductible · permalink
us-rates Medicare Part B annual deductible, 2026
Changed 257 USD/year → 283 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles Maintainer note CMS fact sheet of Nov. 14, 2025 for 2026 Medicare amounts. First served here 2026-10-31.
Verified 2026-10-31
Key medicare-costs/part-b-deductible · permalink
us-rates Medicare Part B standard monthly premium, 2026
Changed 185 USD/month → 202.9 USD/monthContext tax year 2026
Effective from 2026-01-01
Official source https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles Maintainer note CMS fact sheet of Nov. 14, 2025 for 2026 Medicare amounts. First served here 2026-10-31.
Verified 2026-10-31
Key medicare-costs/part-b-standard-premium · permalink
us-rates Medicare Part D yearly out-of-pocket limit, 2026
Changed none → 2100 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.medicare.gov/basics/costs/medicare-costs Maintainer note Medicare.gov Costs page, 2026 amounts. First served here 2026-10-31.
Verified 2026-10-31
Key medicare-costs/part-d-out-of-pocket-limit · permalink
us-rates Qualified charitable distribution annual limit, § 408(d)(8)(A)
Changed 108000 USD/year → 111000 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/n-25-67.pdf Maintainer note Notice 2025-67: qualified charitable distribution limit, up from $108,000. First served here 2026-10-31.
Verified 2026-10-31
Key retirement/qcd-limit · permalink
us-rates RMD applicable age by date of birth (the 1959 row is reserved in the final regulations; the proposed value is shown separately)
Changed none → {"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}Context tax year 2026
Effective from 2023-01-01
Official source https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-2 Maintainer 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.
Verified 2026-10-31
Key retirement/rmd-applicable-age-by-birth-year · permalink
us-rates 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
Changed none → {"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}Context tax year 2026
Effective from 2025-01-01
Official source https://www.irs.gov/publications/p590b Maintainer note IRS Publication 590-B (2025), Appendix B, Table III. First served here 2026-10-31; the table did not change on this date.
Verified 2026-10-31
Key retirement/uniform-lifetime-table · permalink
us-rates PIA formula first bend point, workers first eligible in 2026
Changed 1226 USD/month of AIME → 1286 USD/month of AIMEContext tax year 2026
Effective from 2026-01-01
Official source https://www.ssa.gov/oact/cola/bendpoints.html Maintainer note SSA Benefit Formula Bend Points table. First served here 2026-10-31.
Verified 2026-10-31
Key social-security-benefits/bend-point-first · permalink
us-rates PIA formula first bend point, workers first eligible in 2027
Changed 1286 USD/month of AIME → 1340 USD/month of AIMEContext tax year 2027
Effective from 2027-01-01
Official source https://www.ssa.gov/oact/cola/bendpoints.html Maintainer note SSA Benefit Formula Bend Points table. First served here 2026-10-31.
Verified 2026-10-31
Key social-security-benefits/bend-point-first-2027 · permalink
us-rates PIA formula second bend point, workers first eligible in 2026
Changed 7391 USD/month of AIME → 7749 USD/month of AIMEContext tax year 2026
Effective from 2026-01-01
Official source https://www.ssa.gov/oact/cola/bendpoints.html Maintainer note SSA Benefit Formula Bend Points table. First served here 2026-10-31.
Verified 2026-10-31
Key social-security-benefits/bend-point-second · permalink
us-rates PIA formula second bend point, workers first eligible in 2027
Changed 7749 USD/month of AIME → 8077 USD/month of AIMEContext tax year 2027
Effective from 2027-01-01
Official source https://www.ssa.gov/oact/cola/bendpoints.html Maintainer note SSA Benefit Formula Bend Points table. First served here 2026-10-31.
Verified 2026-10-31
Key social-security-benefits/bend-point-second-2027 · permalink
us-rates Cost-of-living adjustment beginning with December 2026 benefits (payable January 2027)
Changed 2.8 % → 3.6 %Context tax year 2027
Effective from 2026-12-01
Official source https://www.ssa.gov/oact/cola/latestCOLA.html Maintainer 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.
Verified 2026-10-31
Key social-security-benefits/cola-2027 · permalink
us-rates Delayed retirement credit per 12 months after full retirement age, born 1943 or later, up to age 70
Changed none → 8 %/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.ssa.gov/benefits/retirement/planner/delayret.html Maintainer 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.
Verified 2026-10-31
Key social-security-benefits/delayed-credit-annual · permalink
us-rates Delayed retirement credit per month after full retirement age, born 1943 or later, up to age 70
Changed none → 2/3 % per month (a fraction of 1%)Context tax year 2026
Effective from 2026-01-01
Official source https://www.ssa.gov/benefits/retirement/planner/delayret.html Maintainer 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.
Verified 2026-10-31
Key social-security-benefits/delayed-credit-monthly · permalink
us-rates Early-retirement reduction of the spouse benefit, each month beyond the first 36
Changed none → 5/12 % of spouse benefit per month (a fraction of 1%)Context tax year 2026
Effective from 2026-01-01
Official source https://www.ssa.gov/oact/quickcalc/earlyretire.html Maintainer 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.
Verified 2026-10-31
Key social-security-benefits/early-reduction-spouse-additional-months · permalink
us-rates Early-retirement reduction of the spouse benefit, each of the first 36 months before full retirement age
Changed none → 25/36 % of spouse benefit per month (a fraction of 1%)Context tax year 2026
Effective from 2026-01-01
Official source https://www.ssa.gov/oact/quickcalc/earlyretire.html Maintainer 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.
Verified 2026-10-31
Key social-security-benefits/early-reduction-spouse-first-36-months · permalink
us-rates Early-retirement reduction of the worker benefit, each month beyond the first 36
Changed none → 5/12 % of PIA per month (a fraction of 1%)Context tax year 2026
Effective from 2026-01-01
Official source https://www.ssa.gov/oact/quickcalc/earlyretire.html Maintainer 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.
Verified 2026-10-31
Key social-security-benefits/early-reduction-worker-additional-months · permalink
us-rates Early-retirement reduction of the worker benefit, each of the first 36 months before full retirement age
Changed none → 5/9 % of PIA per month (a fraction of 1%)Context tax year 2026
Effective from 2026-01-01
Official source https://www.ssa.gov/oact/quickcalc/earlyretire.html Maintainer 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.
Verified 2026-10-31
Key social-security-benefits/early-reduction-worker-first-36-months · permalink
us-rates Retirement earnings test exempt amount in 2026, the year of reaching full retirement age
Changed 62160 USD/year → 65160 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.ssa.gov/oact/cola/rtea.html Maintainer note SSA Exempt Amounts Under the Earnings Test table. First served here 2026-10-31.
Verified 2026-10-31
Key social-security-benefits/earnings-test-higher · permalink
us-rates Retirement earnings test exempt amount in 2027, the year of reaching full retirement age
Changed 65160 USD/year → 67920 USD/yearContext tax year 2027
Effective from 2027-01-01
Official source https://www.ssa.gov/oact/cola/rtea.html Maintainer note SSA Exempt Amounts Under the Earnings Test table. First served here 2026-10-31.
Verified 2026-10-31
Key social-security-benefits/earnings-test-higher-2027 · permalink
us-rates Retirement earnings test exempt amount in 2026, years before the year of reaching full retirement age
Changed 23400 USD/year → 24480 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.ssa.gov/oact/cola/rtea.html Maintainer note SSA Exempt Amounts Under the Earnings Test table. First served here 2026-10-31.
Verified 2026-10-31
Key social-security-benefits/earnings-test-lower · permalink
us-rates Retirement earnings test exempt amount in 2027, years before the year of reaching full retirement age
Changed 24480 USD/year → 25560 USD/yearContext tax year 2027
Effective from 2027-01-01
Official source https://www.ssa.gov/oact/cola/rtea.html Maintainer note SSA Exempt Amounts Under the Earnings Test table. First served here 2026-10-31.
Verified 2026-10-31
Key social-security-benefits/earnings-test-lower-2027 · permalink
us-rates Full (normal) retirement age by year of birth
Changed none → {"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}Context tax year 2026
Effective from 2026-01-01
Official source https://www.ssa.gov/benefits/retirement/planner/agereduction.html Maintainer 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.
Verified 2026-10-31
Key social-security-benefits/full-retirement-age-by-birth-year · permalink
us-rates Initial monthly benefit, retirement at age 67 in January 2027 with maximum-taxable earnings since age 22
Changed 4207 USD/month → 4188 USD/monthContext tax year 2027
Effective from 2027-01-01
Official source https://www.ssa.gov/oact/cola/examplemax.html Maintainer 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.
Verified 2026-10-31
Key social-security-benefits/max-benefit-at-fra-2027 · permalink
us-rates Income above which up to 85% of benefits can be taxable: married filing jointly
Changed none → 44000 USD/yearContext tax year 2026
Effective from 2025-01-01
Official source https://www.irs.gov/publications/p915 Maintainer note IRS Publication 915 (2025). First served here 2026-10-31; the amount did not change on this date.
Verified 2026-10-31
Key social-security-benefits/taxation-85-percent-threshold-married-joint · permalink
us-rates Income above which up to 85% of benefits can be taxable: other than married filing jointly
Changed none → 34000 USD/yearContext tax year 2026
Effective from 2025-01-01
Official source https://www.irs.gov/publications/p915 Maintainer note IRS Publication 915 (2025). First served here 2026-10-31; the amount did not change on this date.
Verified 2026-10-31
Key social-security-benefits/taxation-85-percent-threshold-single · permalink
us-rates Base amount for taxing benefits: married filing jointly
Changed none → 32000 USD/yearContext tax year 2026
Effective from 2025-01-01
Official source https://www.irs.gov/publications/p915 Maintainer note IRS Publication 915 (2025). First served here 2026-10-31; the amount did not change on this date.
Verified 2026-10-31
Key social-security-benefits/taxation-base-amount-married-joint · permalink
us-rates Base amount for taxing benefits: married filing separately and lived with spouse at any time in the year
Changed none → 0 USD/yearContext tax year 2026
Effective from 2025-01-01
Official source https://www.irs.gov/publications/p915 Maintainer note IRS Publication 915 (2025). First served here 2026-10-31; the amount did not change on this date.
Verified 2026-10-31
Key social-security-benefits/taxation-base-amount-married-separate-together · permalink
us-rates Base amount for taxing benefits: single, head of household, qualifying surviving spouse, or married filing separately and apart all year
Changed none → 25000 USD/yearContext tax year 2026
Effective from 2025-01-01
Official source https://www.irs.gov/publications/p915 Maintainer note IRS Publication 915 (2025). First served here 2026-10-31; the amount did not change on this date.
Verified 2026-10-31
Key social-security-benefits/taxation-base-amount-single · permalink
us-rates Annual exclusion for gifts to a spouse who is not a U.S. citizen, § 2523(i)(2)
Changed 190000 USD/year → 194000 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill Maintainer 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).
Verified 2026-10-03
Key estate-gift/annual-gift-exclusion-noncitizen-spouse · permalink
us-rates Estate and gift tax basic exclusion amount, § 2010(c)(3) (set by OBBBA § 70106 for 2026; indexed from 2027)
Changed 13990000 USD → 15000000 USDContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer 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.
Verified 2026-10-03
Key estate-gift/basic-exclusion · permalink
us-rates HSA annual contribution limit — family HDHP coverage, § 223(b)(2)(B)
Changed 8550 USD/year → 8750 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-19.pdf Maintainer 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.
Verified 2026-10-03
Key hsa/contribution-family · permalink
us-rates HSA annual contribution limit — self-only HDHP coverage, § 223(b)(2)(A)
Changed 4300 USD/year → 4400 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-19.pdf Maintainer 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.
Verified 2026-10-03
Key hsa/contribution-self-only · permalink
us-rates Excepted benefit HRA maximum newly available amount, plan years beginning in 2026
Changed 2150 USD/plan year → 2200 USD/plan yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-19.pdf Maintainer 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.
Verified 2026-10-03
Key hsa/excepted-benefit-hra · permalink
us-rates HDHP maximum annual out-of-pocket — family
Changed 16600 USD → 17000 USDContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-19.pdf Maintainer 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.
Verified 2026-10-03
Key hsa/hdhp-max-out-of-pocket-family · permalink
us-rates HDHP maximum annual out-of-pocket (deductibles, co-payments, other amounts, not premiums) — self-only
Changed 8300 USD → 8500 USDContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-19.pdf Maintainer 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.
Verified 2026-10-03
Key hsa/hdhp-max-out-of-pocket-self-only · permalink
us-rates HDHP minimum annual deductible — family
Changed 3300 USD → 3400 USDContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-19.pdf Maintainer 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.
Verified 2026-10-03
Key hsa/hdhp-min-deductible-family · permalink
us-rates HDHP minimum annual deductible — self-only
Changed 1650 USD → 1700 USDContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-19.pdf Maintainer 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.
Verified 2026-10-03
Key hsa/hdhp-min-deductible-self-only · permalink
us-rates Additional standard deduction for aged (65+) or blind, § 63(f) — per qualifying condition, married or surviving spouse
Changed 1600 USD/year → 1650 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer 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.
Verified 2026-10-03
Key income-tax/additional-standard-deduction-aged-blind · permalink
us-rates Additional standard deduction for aged (65+) or blind, § 63(f) — per qualifying condition, unmarried and not a surviving spouse
Changed 2000 USD/year → 2050 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer 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.
Verified 2026-10-03
Key income-tax/additional-standard-deduction-aged-blind-unmarried · permalink
us-rates Rate schedule — Heads of households, § 1(j)(2)(B) — bracket upper bounds
Changed 17000, 64850, 103350, 197300, 250500, 626350 → 17700, 67450, 105700, 201750, 256200, 640600Context tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer 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.
Verified 2026-10-03
Key income-tax/brackets-head-of-household · permalink
us-rates Rate schedule — Married filing jointly and surviving spouses, § 1(j)(2)(A) — bracket upper bounds
Changed 23850, 96950, 206700, 394600, 501050, 751600 → 24800, 100800, 211400, 403550, 512450, 768700Context tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer 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).
Verified 2026-10-03
Key income-tax/brackets-married-joint · permalink
us-rates Rate schedule — Married filing separately, § 1(j)(2)(D) — bracket upper bounds
Changed 11925, 48475, 103350, 197300, 250525, 375800 → 12400, 50400, 105700, 201775, 256225, 384350Context tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer 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.
Verified 2026-10-03
Key income-tax/brackets-married-separate · permalink
us-rates Rate schedule — Single (unmarried individuals other than surviving spouses and heads of household), § 1(j)(2)(C) — bracket upper bounds
Changed 11925, 48475, 103350, 197300, 250525, 626350 → 12400, 50400, 105700, 201775, 256225, 640600Context tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer 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.
Verified 2026-10-03
Key income-tax/brackets-single · permalink
us-rates Standard deduction — Heads of households
Changed 23625 USD/year → 24150 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer 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).
Verified 2026-10-03
Key income-tax/standard-deduction-head-of-household · permalink
us-rates Standard deduction — Married filing jointly and surviving spouses
Changed 31500 USD/year → 32200 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer 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).
Verified 2026-10-03
Key income-tax/standard-deduction-married-joint · permalink
us-rates Standard deduction — Single and Married filing separately
Changed 15750 USD/year → 16100 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/rp-25-32.pdf Maintainer 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).
Verified 2026-10-03
Key income-tax/standard-deduction-single · permalink
us-rates Catch-up contribution, age 50 and over, § 414(v)(2)(B)(i)
Changed 7500 USD/year → 8000 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/n-25-67.pdf Maintainer 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.
Verified 2026-10-03
Key retirement/401k-catch-up-50 · permalink
us-rates 401(k) / 403(b) / governmental 457(b) / TSP elective deferral limit, § 402(g)(1)
Changed 23500 USD/year → 24500 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/n-25-67.pdf Maintainer 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.
Verified 2026-10-03
Key retirement/401k-elective-deferral · permalink
us-rates Annual compensation limit, § 401(a)(17)
Changed 350000 USD/year → 360000 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/n-25-67.pdf Maintainer 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.
Verified 2026-10-03
Key retirement/compensation-limit · permalink
us-rates Defined contribution plan annual additions limit, § 415(c)(1)(A)
Changed 70000 USD/year → 72000 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/n-25-67.pdf Maintainer 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.
Verified 2026-10-03
Key retirement/defined-contribution-annual-additions · permalink
us-rates IRA catch-up contribution, age 50 and over, § 219(b)(5)(B)(ii) (indexed from 2024 under SECURE 2.0)
Changed 1000 USD/year → 1100 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/n-25-67.pdf Maintainer 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.
Verified 2026-10-03
Key retirement/ira-catch-up · permalink
us-rates IRA contribution limit (traditional + Roth combined), § 219(b)(5)(A)
Changed 7000 USD/year → 7500 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/n-25-67.pdf Maintainer 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.
Verified 2026-10-03
Key retirement/ira-limit · permalink
us-rates Wage threshold above which catch-up contributions must be Roth, § 414(v)(7)(A) (based on prior-year FICA wages)
Changed 145000 USD/year → 150000 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/n-25-67.pdf Maintainer 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.
Verified 2026-10-03
Key retirement/roth-catch-up-wage-threshold · permalink
us-rates SIMPLE IRA / SIMPLE 401(k) salary reduction limit, § 408(p)(2)(E)(i)(III)
Changed 16500 USD/year → 17000 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.irs.gov/pub/irs-drop/n-25-67.pdf Maintainer 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.
Verified 2026-10-03
Key retirement/simple-deferral · permalink
us-rates OASDI contribution and benefit base (Social Security wage base)
Changed 176100 USD/year → 184500 USD/yearContext tax year 2026
Effective from 2026-01-01
Official source https://www.federalregister.gov/documents/2025/11/03/2025-19763/cost-of-living-increase-and-other-determinations-for-2026 Maintainer 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.
Verified 2026-10-03
Key social-security/wage-base · permalink
76 entries.