Important Numbers (2026)

2026 · IMPORTANT NUMBERS
ALTERNATIVE MINIMUM TAXLONG–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:≤ $98,900≤ $49,450≤ $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).20–50% 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 · 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 60–63)$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 Self–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 60–63)$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 more–$81.20$202.90$324.60$446.30$487.00–$14.50$37.50$60.40$83.30$91.00Contribution Limit (Under 18)CONTRIBUTIONMAX. OUT–OF–POCKETEXPENSECOVERAGEIndividualFamilyAge 55+ Catch Up$8,500$17,000$3,400 ($680 carryover limit)$7,500$5,000–MINIMUM ANNUALDEDUCTIBLE$1,700$3,400–$4,400$8,750$1,000Health Care FSA (or LPFSA)Dependent Care FSAFLEXIBLE SPENDING ACCOUNTSTRUMP ACCOUNTHEALTH SAVINGS ACCOUNT
© fpPathfinder.com. Licensed for the sole use of Eric Susi of True North Wealth Partners. All rights reserved. Used with permission. Updated 11/26/2025.
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At True North Wealth Partners, our family values and core principles are what guides us during our lifetime and how we “Live Our Dash”... God, Country, Clients and Family!    "Our goal is to help our clients invest wisely and plan ahead!"  

Our firm adheres to the FIDUCIARY STANDARD. This means we are legally and ethically held to giving our clients advice that is in their best interest.

Investment advice offered through Stratos Wealth Advisors, LLC, a Registered Investment Advisor, Stratos Wealth Advisors, LLC and True North Wealth Partners (TNWP) are separate entities.

Eric Susi, MP & Sr. Financial Planner
5080 Tuttle Crossing Blvd., Suite 250 Dublin, OH 43016
esusi@mytruenorthwp.com | 614-929-2715 | www.mytruenorthwp.com