Tax Center / IRS Data
IRS Reference Data
Tax year 2025 figures — verify every amount at the official IRS sources listed below.
Last reviewed: 2026-07-18
Standard deduction
| Filing status | Amount |
|---|---|
| Single | $15,750 |
| Married filing jointly | $31,500 |
| Married filing separately | $15,750 |
| Head of household | $23,625 |
Federal income tax brackets (ordinary rates)
Single filers
| Taxable income up to | Rate |
|---|---|
| $11,925 | 10% |
| $48,475 | 12% |
| $103,350 | 22% |
| $197,300 | 24% |
| $250,525 | 32% |
| $626,350 | 35% |
| — verify — | 37% |
Married filing jointly
| Taxable income up to | Rate |
|---|---|
| $23,850 | 10% |
| $96,950 | 12% |
| $206,700 | 22% |
| $394,600 | 24% |
| $501,050 | 32% |
| $751,600 | 35% |
| — verify — | 37% |
Retirement & HSA contribution limits
| Plan type | Limit |
|---|---|
| IRA (Traditional/Roth) | $7,000 |
| 401(k) deferral | $23,500 |
| 401(k) catch-up (age 50+) | $7,500 |
| HSA — self-only | $4,300 |
| HSA — family | $8,550 |
| SIMPLE IRA | $16,500 |
| Social Security wage base | $176,100 |
Standard mileage rates
Single rate all year — no mid-year change (IRS Notice 2025-5).
| Purpose | Rate (¢/mile) |
|---|---|
| Business (Jan–Jun) | 70¢/mi |
| Business (Jul–Dec) | 70¢/mi |
| Medical / moving | 21¢/mi |
| Charitable | 14¢/mi |
Official IRS sources
Verify every figure at these links before using or publishing:
- IRS inflation adjustments — tax year 2025 (IR-2024-273) ↗
- Revenue Procedure 2024-40 ↗
- Final 2025 standard deduction under OBBBA (IR-2025-103) ↗
- 401(k) & IRA limits for 2025 (IR-2024-285) ↗
- HSA limits — Revenue Procedure 2024-25 ↗
- Standard mileage rates for 2025 (IR-2024-312) ↗
- SSA contribution & benefit base ↗