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Form 1099-K reporting threshold2026401(k) contribution limits2026403(b) contribution limits2026457(b) contribution limits2026Adoption credit limit2026Alternative minimum tax exemptions2026Long-term capital gains brackets2026Child and dependent care credit2026Child tax credit2026Defined contribution total limit2026Dependent care FSA limit2026Earned income tax credit2026Estate and gift tax exemption2026Federal poverty guidelines2026Foreign earned income exclusion2026Health FSA contribution limit2026Annual gift tax exclusion2026HDHP deductible and out-of-pocket limits2026Highly compensated employee threshold2026HSA contribution limits2026IRA contribution limits2026Kiddie tax unearned-income threshold2026Standard mileage rates2026IRS high-low per diem rates2026GSA per diem rates2026Premium tax credit percentages2026Qualified business income thresholds2026Roth IRA income phase-outs2026SEP contribution limits2026SIMPLE contribution limits2026SNAP maximum benefits2026Social Security earnings test2026Social Security wage base2026Standard deduction2026Federal income tax brackets2026