2026 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 ratesIRS76¢ / mileOfficialIRS high-low per diem ratesIRS$319OfficialGSA per diem ratesGSA$110OfficialSNAP maximum benefitsUSDA$298OfficialSocial Security earnings testSSA$24,480OfficialSocial Security wage baseSSA$184,500Official
Retirement
401(k) contribution limitsIRS$24,500Official403(b) contribution limitsIRS$24,500Official457(b) contribution limitsIRS$24,500OfficialDefined contribution total limitIRS$72,000OfficialHighly compensated employee thresholdIRS$160,000OfficialIRA contribution limitsIRS$7,500OfficialRoth IRA income phase-outsIRS$153,000OfficialSEP contribution limitsIRS$72,000OfficialSIMPLE contribution limitsIRS$17,000Official
Health & family
Adoption credit limitIRS$17,670OfficialChild and dependent care creditIRS / Congress$6,000OfficialChild tax creditIRS / Congress$2,200OfficialDependent care FSA limitIRS / Congress$7,500OfficialEarned income tax creditIRS$8,231OfficialFederal poverty guidelinesHHS$15,960OfficialHealth FSA contribution limitIRS$3,400OfficialHDHP deductible and out-of-pocket limitsIRS$1,700OfficialHSA contribution limitsIRS$4,400OfficialPremium tax credit percentagesIRS$0Official
Income tax
Alternative minimum tax exemptionsIRS$90,100OfficialLong-term capital gains bracketsIRS$49,450OfficialEstate and gift tax exemptionIRS / Congress$15,000,000OfficialForeign earned income exclusionIRS$132,900OfficialAnnual gift tax exclusionIRS$19,000OfficialKiddie tax unearned-income thresholdIRS$2,700OfficialQualified business income thresholdsIRS$201,750OfficialStandard deductionIRS$16,100OfficialFederal income tax bracketsIRS$12,400Official