2027 annual numbers.
The limits and thresholds for this year, with their publication status at a glance.
Some 2027 values are already official. Projections and numbers still awaiting publication are labeled individually. Fiscal-year 2027 travel and SNAP rates begin October 1, 2026.
Work & benefits
Form 1099-K reporting thresholdIRS / Congress$20,000OfficialStandard mileage ratesIRSAwaiting publicationIRS high-low per diem ratesIRS$329OfficialGSA per diem ratesGSA$113OfficialSNAP maximum benefitsUSDA$306OfficialSocial Security earnings testSSA$25,200ProjectedSocial Security wage baseSSA$190,200Projected
Retirement
401(k) contribution limitsIRS$25,000Projected403(b) contribution limitsIRS$25,000Projected457(b) contribution limitsIRS$25,000ProjectedDefined contribution total limitIRS$75,000ProjectedHighly compensated employee thresholdIRS$170,000ProjectedIRA contribution limitsIRS$7,500ProjectedRoth IRA income phase-outsIRS$158,000ProjectedSEP contribution limitsIRS$75,000ProjectedSIMPLE contribution limitsIRS$17,500Projected
Health & family
Adoption credit limitIRS$18,220ProjectedChild and dependent care creditIRS / Congress$6,000OfficialChild tax creditIRS / Congress$2,300ProjectedDependent care FSA limitIRS / Congress$7,500OfficialEarned income tax creditIRS$8,487ProjectedFederal poverty guidelinesHHSAwaiting publicationHealth FSA contribution limitIRS$3,500ProjectedHDHP deductible and out-of-pocket limitsIRS$1,750OfficialHSA contribution limitsIRS$4,500OfficialPremium tax credit percentagesIRS$0Official
Income tax
Alternative minimum tax exemptionsIRS$92,800ProjectedLong-term capital gains bracketsIRS$50,950ProjectedEstate and gift tax exemptionIRS / Congress$15,450,000ProjectedForeign earned income exclusionIRS$137,100ProjectedAnnual gift tax exclusionIRS$20,000ProjectedKiddie tax unearned-income thresholdIRS$2,800ProjectedQualified business income thresholdsIRS$208,050ProjectedStandard deductionIRS$16,600ProjectedFederal income tax bracketsIRS$12,775Projected