2023 annual numbers.
The limits and thresholds for this year, with their publication status at a glance.
Work & benefits
Form 1099-K reporting thresholdIRS / Congress$20,000OfficialStandard mileage ratesIRS65.5¢ / mileOfficialIRS high-low per diem ratesIRS$297OfficialGSA per diem ratesGSA$98OfficialSNAP maximum benefitsUSDA$281OfficialSocial Security earnings testSSA$21,240OfficialSocial Security wage baseSSA$160,200Official
Retirement
401(k) contribution limitsIRS$22,500Official403(b) contribution limitsIRS$22,500Official457(b) contribution limitsIRS$22,500OfficialDefined contribution total limitIRS$66,000OfficialHighly compensated employee thresholdIRS$150,000OfficialIRA contribution limitsIRS$6,500OfficialRoth IRA income phase-outsIRS$138,000OfficialSEP contribution limitsIRS$66,000OfficialSIMPLE contribution limitsIRS$15,500Official
Health & family
Adoption credit limitIRS$15,950OfficialChild and dependent care creditIRS / Congress$6,000OfficialChild tax creditIRS / Congress$2,000OfficialDependent care FSA limitIRS / Congress$5,000OfficialEarned income tax creditIRS$7,430OfficialFederal poverty guidelinesHHS$14,580OfficialHealth FSA contribution limitIRS$3,050OfficialHDHP deductible and out-of-pocket limitsIRS$1,500OfficialHSA contribution limitsIRS$3,850OfficialPremium tax credit percentagesIRS$0Official
Income tax
Alternative minimum tax exemptionsIRS$81,300OfficialLong-term capital gains bracketsIRS$44,625OfficialEstate and gift tax exemptionIRS / Congress$12,920,000OfficialForeign earned income exclusionIRS$120,000OfficialAnnual gift tax exclusionIRS$17,000OfficialKiddie tax unearned-income thresholdIRS$2,500OfficialQualified business income thresholdsIRS$182,100OfficialStandard deductionIRS$13,850OfficialFederal income tax bracketsIRS$11,000Official