2025 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 ratesIRS70¢ / mileOfficialIRS high-low per diem ratesIRS$319OfficialGSA per diem ratesGSA$110OfficialSNAP maximum benefitsUSDA$292OfficialSocial Security earnings testSSA$23,400OfficialSocial Security wage baseSSA$176,100Official
Retirement
401(k) contribution limitsIRS$23,500Official403(b) contribution limitsIRS$23,500Official457(b) contribution limitsIRS$23,500OfficialDefined contribution total limitIRS$70,000OfficialHighly compensated employee thresholdIRS$160,000OfficialIRA contribution limitsIRS$7,000OfficialRoth IRA income phase-outsIRS$150,000OfficialSEP contribution limitsIRS$70,000OfficialSIMPLE contribution limitsIRS$16,500Official
Health & family
Adoption credit limitIRS$17,280OfficialChild and dependent care creditIRS / Congress$6,000OfficialChild tax creditIRS / Congress$2,200OfficialDependent care FSA limitIRS / Congress$5,000OfficialEarned income tax creditIRS$8,046OfficialFederal poverty guidelinesHHS$15,650OfficialHealth FSA contribution limitIRS$3,300OfficialHDHP deductible and out-of-pocket limitsIRS$1,650OfficialHSA contribution limitsIRS$4,300OfficialPremium tax credit percentagesIRS$0Official
Income tax
Alternative minimum tax exemptionsIRS$88,100OfficialLong-term capital gains bracketsIRS$48,350OfficialEstate and gift tax exemptionIRS / Congress$13,990,000OfficialForeign earned income exclusionIRS$130,000OfficialAnnual gift tax exclusionIRS$19,000OfficialKiddie tax unearned-income thresholdIRS$2,700OfficialQualified business income thresholdsIRS$197,300OfficialStandard deductionIRS$15,750OfficialFederal income tax bracketsIRS$11,925Official