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Tax Preparation and Planning

Tax Tables

Tax Tables

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2026 Federal Income Tax Rates | Retirement Planning | Estate & Gift Taxes | Health Savings Accounts | Mileage Rates

Tax Tables by Year (PDF Download):
2026 Key Tax Tables | 2025 Key Tax Tables | 2024 Key Tax Tables | 2023 Key Tax Tables | 2022 Key Tax Tables

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2026 Federal Income Tax Rate Schedules (Individuals, Trusts, and Estates)

Single Taxpayers

If taxable income is:Your tax is:
Not over $12,40010% of taxable income
Over $12,400 to $50,400$1,240 + 12% of the excess over $12,400
Over $50,400 to $105,700$5,800 + 22% of the excess over $50,400
Over $105,700 to $201,775$17,966 + 24% of the excess over $105,700
Over $201,775 to $256,225$41,024 + 32% of the excess over $201,775
Over $256,225 to $640,600$58,448 + 35% of the excess over $256,225
Over $640,600$192,979.25 + 37% of the excess over $640,600

Married Filing Jointly

If taxable income is:Your tax is:
Not over $24,80010% of taxable income
Over $24,800 to $100,800$2,480 + 12% of the excess over $24,800
Over $100,800 to $211,400$11,600 + 22% of the excess over $100,800
Over $211,400 to $403,550$35,932 + 24% of the excess over $211,400
Over $403,550 to $512,450$82,048 + 32% of the excess over $403,550
Over $512,450 to $768,700$116,896 + 35% of the excess over $512,450
Over $768,700$206,583.50 + 37% of the excess over $768,700

Married Individuals Filing Separately

If taxable income is:Your tax is:
Not over $12,40010% of taxable income
Over $12,400 to $50,400$1,240 + 12% of the excess over $12,400
Over $50,400 to $105,700$5,800 + 22% of the excess over $50,400
Over $105,700 to $201,775$17,966 + 24% of the excess over $105,700
Over $201,775 to $256,225$41,024 + 32% of the excess over $201,775
Over $256,225 to $384,350$58,448 + 35% of the excess over $256,225
Over $384,350$103,291.75 + 37% of the excess over $384,350

Heads of Household

If taxable income is:Your tax is:
Not over $17,70010% of taxable income
Over $17,700 to $67,450$1,770 + 12% of the excess over $17,700
Over $67,450 to $105,700$7,740 + 22% of the excess over $67,450
Over $105,700 to $201,750$16,155 + 24% of the excess over $105,700
Over $201,750 to $256,200$39,207 + 32% of the excess over $201,750
Over $256,200 to $640,600$56,631 + 35% of the excess over $256,200
Over $640,600$191,171 + 37% of the excess over $640,600

Estates and Trusts

If taxable income is:Your tax is:
Not over $3,30010% of taxable income
Over $3,300 to $11,700$330 + 24% of the excess over $3,300
Over $11,700 to $16,000$2,346 + 35% of the excess over $11,700
Over $16,000$3,851 + 37% of the excess over $16,000

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Estate & Gift Taxes

2026202520242023
Annual Gift Tax Exclusion$19,000$19,000$18,000$17,000
for Noncitizen Spouses$194,000$190,000$185,000$175,000
Estate Tax Exclusion$15,000,000$13,990,000$13,610,000$12,920,000
Applicable Credit$5,945,800$5,541,800$5,389,800$5,113,800
Gift Tax Exclusion$15,000,000$13,990,000$13,610,000$12,920,000
Generation-Skipping Transfer Tax Exemption$15,000,000$13,990,000$13,610,000$12,920,000

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Retirement Planning

Employee/Individual Contribution Limits

Elective deferral limits2026202520242023
401(k) plans, 403(b) plans, 457(b) plans, and SAR-SEPs1 [Includes Roth 401(k) and Roth 403(b) contributions]Lesser of $24,500 or 100% of participant’s compensationLesser of $23,500 or 100% of participant’s compensationLesser of $23,000 or 100% of
participant’s compensation		Lesser of $22,500 or 100% of
participant’s compensation
SIMPLE 401(k) plans and SIMPLE IRA plans1Lesser of $17,000 or 100% of participant’s compensationLesser of $16,500 or 100% of participant’s compensationLesser of $16,000 or 100% of
participant’s compensation		Lesser of $15,500 or 100% of
participant’s compensation
SIMPLE 401(k) plans and SIMPLE IRA plans with 25 or fewer employees (or those that elect these higher limits)1Lesser of $18,100 or 100% of participant’s compensationLesser of $17,600 or 100% of
participant’s compensation		Lesser of $17,600 or 100% of
participant’s compensation		N/A
Starter 401(k) plans and safe-harbor 403(b) plansBetween 3%–15% of compensation up to $6,000 ($7,000 if age 50+)Between 3% and 15% of annual compensation up to a maximum of $6,000 ($7,000 if age 50 or older)Between 3% and 15% of annual compensation up to a maximum of $6,000 ($7,000 if
age 50 or older)		N/A
Additional “catch-up” limits
(individuals age 50 or older)		2026202520242023
401(k) plans, 403(b) plans, 457(b) plans, and SAR-SEPs2$8,000$7,500$7.500$7.500
*Catch-up limit if age 60 to 63$11,250$11,250N/AN/A
SIMPLE 401(k) plans and SIMPLE IRA plans$4,000 (or $3,850 for certain plans)$3,500 ($3,850 for plans with 25 or fewer employees, or that elect this higher limit)$3,500 ($3,850 for plans with 25 or fewer employees, or that elect this higher limit)$3,500
*Catch-up limit if age 60 to 63$5,250$5,250N/AN/A
1 Must aggregate employee contributions to all 401(k), 403(b), SAR-SEP, and SIMPLE plans of all employers. 457(b) plan contributions are not aggregated. For SAR-SEPs, the percentage limit is 25% of compensation reduced by elective deferrals (effectively, a 20% maximum contribution).

2 Special catch-up limits may also apply to 403(b) and 457(b) plan participants.

Individual Retirement Accounts

IRA Contribution Limits2026202520242023
Traditional IRAsLesser of $7,500 or 100% of earned incomeLesser of $7,000 or 100% of earned incomeLesser of $7,000 or 100% of earned incomeLesser of $6,500 or 100% of earned income
Roth IRAsLesser of $7,500 or 100% of earned incomeLesser of $7,000 or 100% of earned income
Lesser of $7,000 or 100% of earned incomeLesser of $6,500 or 100% of earned income
Additional “catch-up” limits
(individuals age 50 or older)		2026202520242023
IRAs (traditional and Roth)$1,100$1,000$1,000$1,000
Traditional deductible IRA
income limits — Income phase-out range for determining deductibility of traditional IRA contributions for taxpayers covered by an employer sponsored plan and filing as:		2026202520242023
Single$83,000 – $93,000$79,000 – $89,000$77,000 – $87,000$73,000 – $83,000
Married filing jointly$130,000 – $150,000$126,000 – $146,000$123,000 – $143,000$116,000 – $136,000
Married filing separately$0 – $10,000$0 – $10,000$0 – $10,000$0 – $10,000
Traditional deductible IRA
income limits — Income phase-out range for determining deductibility of
traditional IRA contributions for taxpayers not covered by an employer sponsored retirement plan but filing a:		2026202520242023
Joint return with a spouse who is covered by an
employer-sponsored
retirement plan		$240,000 – $250,000$236,000 – $246,000$230,000 – $240,000$218,000 – $228,000
Roth IRA compensation
limits — Income phase-out range for determining ability to fund Roth IRA for taxpayers filing as:		2026202520242023
Single$155,000 – $170,000$150,000 – $165,000$146,000 – $161,000$138,000 – $153,000
Married filing jointly$240,000 – $250,000$236,000 – $246,000$230,000 – $240,000$218,000 – $228,000
Married filing separately$0 – $10,000$0 – $10,000$0 – $10,000$0 – $10,000

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Health Savings Accounts (HSA)

Annual contribution limit2026202520242023
Self-only coverage$4,400$4,300$4,150$3,850
Family coverage$8,750$8,550$8,300$7,750
High deductible health
plan–self-only coverage		2026202520242023
Annual deductible–minimum$1,700$1,650$1,600$1,500
Annual out-of-pocket expenses required to be paid (other than for premiums) can’t exceed$8,500$8,300$8,050$7,500
High deductible health
plan–family coverage		2026202520242023
Annual deductible–minimum$3,400$3,300$3,200$3,000
Annual out-of-pocket expenses required to be paid (other than for premiums) can’t exceed$17,000$16,600$16,100$15,000
Catch-up contributions2026202520242023
Annual catch-up contribution limit for individuals age 55 or older$1,000$1,000$1,000$1,000

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Mileage Rates

The mileage rates below apply to fully electric and hybrid automobiles, as well as gasoline and diesel-powered vehicles.


20262025202420237/1/2022 – 12/31/2022
Business Use72.5 cents/mile70 cents/mile67 cents/mile65.5 cents/mile62.5 cents/mile
Charity Use14 cents/mile14 cents/mile14 cents/mile14 cents/mile14 cents/mile
Medical or Military Moving20.5 cents/mile21 cents/mile21 cents/mile22 cents/mile22 cents/mile

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Resources:
Federal Income Tax Rates and Brackets
IRS IRA Contribution Limits
IRS Health Savings Accounts and Other Tax-Favored Health Plans
IRS Standard Mileage Rates
IRS 2026 Mileage Rates

San Diego Certified Public Accountants