Important Numbers (2026)

2026 ยท IMPORTANT NUMBERS
ALTERNATIVE MINIMUM TAXLONGโ€“TERM CAPITAL GAINS TAX 10%12%22%24%32%35%37%$0 - $3,300$3,301 - $11,700---$11,701 - $16,000Over $16,000FEDERAL INCOME TAXTAX RATETAX RATE0% RATE15% RATE20% RATE$0 - $24,800$24,801 - $100,800$100,801 - $211,400$211,401 - $403,550$403,551 - $512,450$512,451 - $768,700Over $768,700MFJ$0 - $12,400$12,401 - $50,400$50,401 - $105,700$105,701 - $201,775$201,776 - $256,225$256,226 - $640,600Over $640,600SINGLEESTATES & TRUSTSExemption Amount28% Tax Rate Applies To Income OverExemption Phaseout ThresholdMFJSingleEstates/TrustsExemption EliminationRates apply to LTCGs and qualified dividends, and are based on taxable income.Paid on the lesser of net investment income or excess of MAGI over:โ‰ค $98,900โ‰ค $49,450โ‰ค $3,300$2,200($1,700 refundable)$98,901 - $613,700$49,451 - $545,500$3,301 - $16,250MFJ$250,000Begins at $200,000 (single)Begins at $400,000 (MFJ)Single$200,000> $613,700> $545,500> $16,2503.8% NET INVESTMENT INCOME TAXTAX CREDITS FOR CHILDRENMFJSINGLE$140,200$244,500$1,000,000$1,280,400$90,100$244,500$500,000$680,200ITEMIZED DEDUCTIONS (SCHEDULE A)NON-ITEMIZED BELOW-THE-LINE DEDUCTIONSSTANDARD DEDUCTIONFILING STATUSADDITIONAL (AGE 65/OLDER OR BLIND)TYPEAMOUNTPHASEOUT RANGETYPEAMOUNTPHASEOUT RANGETAX CREDITS & DEDUCTIONS FOR EDUCATIONTYPEAMOUNTPHASEOUT RANGEMFJSALTSingleMarried (Each Eligible Spouse)Unmarried (Single, HOH)$32,200$16,100$10,000 - $40,400$505,000 - $605,000(single or MFJ)1Rates apply to taxable income (i.e., income after deductions).20โ€“50% of the first $3,000 in qualified expenses(or the first $6,000 if you have 2 or more children)$1,650$2,050Senior (65+)$6,000(per eligible individual)$75,000 - $175,000 (single)$150,000 - $250,000 (MFJ)Charitable$1,000 (single)$2,000 (MFJ)N/AOvertimeChild Tax Credit(Under 17)Child andDependent Care$12,500 (single)$25,000 (MFJ)$150,000 - $275,000 (single)$300,000 - $550,000 (MFJ)Tips$25,000 (single or MFJ)$150,000 - $400,000 (single)$300,000 - $550,000 (MFJ)Car LoanInterest$10,000(on US-assembled vehicles)$100,000 - $150,000 (single)$200,000 - $250,000 (MFJ)AmericanOpportunity100% (first $2,000)25% (next $2,000)$80,000 - $90,000 (single)$160,000 - $180,000 (MFJ)LifetimeLearning20% (first $10,000)$80,000 - $90,000 (single)$160,000 - $180,000 (MFJ)Student LoanInterest$2,500$85,000 - $100,000 (single)$175,000 - $205,000 (MFJ)QBIUp to 20% of QBI($400 minimum)$201,750 - $276,750 (single)2$403,500 - $553,500 (MFJ)2TYPEAMOUNTPHASEOUT RANGEESTATE & GIFT TAXLIFETIME EXEMPTIONTAX RATEGIFT TAX ANNUAL EXCLUSION$15,000,00040%$19,000
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2026 ยท IMPORTANT NUMBERS
RETIREMENT PLANSELECTIVE DEFERRALS (401(K), 403(B), 457)DEFINED CONTRIBUTION PLANContribution LimitCatch Up (Age 50+)403(b) Additional Catch Up (15+ Years of Service)Eligible Compensation Limit$24,500$8,000Catch Up (Ages 60โ€“63)$11,250$3,000$360,000Full Retirement AgeDEFINED BENEFIT PLAN (MAX ANNUAL BENEFIT)Limit Per Participant$72,000$290,000QUALIFIED LONGEVITY ANNUITY CONTRACT$210,000 (lifetime limit)QUALIFIED CHARITABLE DISTRIBUTION$111,000 (per year)SIMPLE IRASEP IRATRADITIONAL IRA & ROTH IRA CONTRIBUTIONSROTH IRA ELIGIBILITYTRADITIONAL IRA DEDUCTIBILITY (IF COVERED BY WORK PLAN)Maximum % of Comp (Adj. Net Earnings If Selfโ€“Employed)Contribution LimitMinimum CompensationContribution LimitCatch Up (Age 50+)Single MAGI PhaseoutMFJ MAGI PhaseoutSingle MAGI PhaseoutMFJ MAGI PhaseoutMFJ (If Only Spouse Is Covered)1Even with the SALT deduction phaseout, itemizers are still entitled to a minimum $10,000 SALT deduction.2This QBI phaseout range applies only to SSTBs. Non-SSTBs use a separate, more complex phaseout.$7,500$1,100$153,000 - $168,000$242,000 - $252,000$81,000 - $91,000$129,000 - $149,000$242,000 - $252,00025%$72,000$800Contribution LimitCatch Up (Age 50+)$17,000 ($18,100, if eligible for 10% increase)$4,000 ($3,850, if eligible for 10% increase)Catch Up (Ages 60โ€“63)$5,250Wage BaseMedicareCOLA$24,480$65,160EARNINGS LIMITBelow FRAReaching FRAAge 67 (if born in 1960 or later)$184,500No Limit2.8%PROVISIONAL INCOMEMFJ0% Taxable50% Taxable85% Taxable< $32,000$32,000 - $44,000> $44,000SINGLE< $25,000$25,000 - $34,000> $34,000Part B PremiumPart A Premium$202.90Less than 30 Credits: $56530-39 Credits: $311SOCIAL SECURITYMEDICARE PREMIUMS & IRMAA SURCHARGEYOUR 2024 MAGI WAS:IRMAA SURCHARGE:MFJSinglePart BPart D$218,000 or less$218,001 - $274,000$274,001 - $342,000$342,001 - $410,000$410,001 - $749,999$750,000 or more$109,000 or less$109,001 - $137,000$137,001 - $171,000$171,001 - $205,000$205,001 - $499,999$500,000 or moreโ€“$81.20$202.90$324.60$446.30$487.00โ€“$14.50$37.50$60.40$83.30$91.00Contribution Limit (Under 18)CONTRIBUTIONMAX. OUTโ€“OFโ€“POCKETEXPENSECOVERAGEIndividualFamilyAge 55+ Catch Up$8,500$17,000$3,400 ($680 carryover limit)$7,500$5,000โ€“MINIMUM ANNUALDEDUCTIBLE$1,700$3,400โ€“$4,400$8,750$1,000Health Care FSA (or LPFSA)Dependent Care FSAFLEXIBLE SPENDING ACCOUNTSTRUMP ACCOUNTHEALTH SAVINGS ACCOUNT
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This is not an exhaustive list of considerations. You should have a meaningful discussion with, among other people, your financial advisor that goes beyond the topics covered here. Neither RFG Advisory nor Blake Wealth Management provide tax, legal or accounting advice. RFG Advisory cannot guarantee that the information herein is accurate, complete, or timely. RFG Advisory makes no warranties with regard to such information or results obtained by its use, and disclaims any liability arising out of your use of such information. Advisory services offered by Investment Advisory Representatives of RFG Advisory, LLC ("RFG Advisory" or "RFG") a registered investment advisor. Blake Wealth Management and RFG Advisory are unaffiliated entities. Advisory services are only offered to clients or prospective clients where RFG Advisory and its representatives are properly licensed or exempt from licensure. No advisory services may be rendered by RFG Advisory unless a client agreement is in place.

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