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IRS Reference Data

Tax year 2026 figures — verify every amount at the official IRS sources listed below.

Last reviewed: 2026-07-18

Standard deduction

Filing status Amount
Single$16,100
Married filing jointly$32,200
Married filing separately$16,100
Head of household$24,150

Federal income tax brackets (ordinary rates)

Single filers

Taxable income up to Rate
$12,400 10%
$50,400 12%
$105,700 22%
$201,775 24%
$256,225 32%
$640,600 35%
— verify — 37%

Married filing jointly

Taxable income up to Rate
$24,800 10%
$100,800 12%
$211,400 22%
$403,550 24%
$512,450 32%
$768,700 35%
— verify — 37%

Retirement & HSA contribution limits

Plan type Limit
IRA (Traditional/Roth)$7,500
401(k) deferral$24,500
401(k) catch-up (age 50+)$8,000
HSA — self-only$4,400
HSA — family$8,750
SIMPLE IRA$17,000
Social Security wage base$184,500

Standard mileage rates

Per IRS Notice 2026-10 (single rate all year). The IRS "standard mileage rates" web table may not yet list 2026 — the linked Notice is the authoritative source.

Purpose Rate (¢/mile)
Business (Jan–Jun)72.5¢/mi
Business (Jul–Dec)72.5¢/mi
Medical / moving20.5¢/mi
Charitable14¢/mi

Official IRS sources

Verify every figure at these links before using or publishing: