EA Exam Quick Reference: 2026 Tax-Year Numbers
A sourced reference table of 2026 tax-year figures (brackets, deductions, credits, retirement limits) for enrolled agent candidates, kept current for the exam cycle and separate from the SEE content outline.
Last reviewed: August 3, 2026. These are tax-year-2026 figures; confirm the applicable law date in the current SEE content outline before memorizing them for an exam.
Print this only after checking the date. The IRS's 2026 figures generally apply to returns filed in 2027, while the current SEE cycle has its own content-outline law date.
Filing status and standard deduction
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly / surviving spouse | $32,200 |
| Head of household | $24,150 |
| Married filing separately | $16,100 |
Additional standard deduction: $1,650 for age 65 or blindness. The additional amount is $2,050 for an unmarried taxpayer who is also aged or blind and is not a surviving spouse.
2026 tax brackets
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0–$12,400 | $0–$24,800 | $0–$17,700 | $0–$12,400 |
| 12% | $12,401–$50,400 | $24,801–$100,800 | $17,701–$67,450 | $12,401–$50,400 |
| 22% | $50,401–$105,700 | $100,801–$211,400 | $67,451–$105,700 | $50,401–$105,700 |
| 24% | $105,701–$201,775 | $211,401–$403,550 | $105,701–$201,750 | $105,701–$201,775 |
| 32% | $201,776–$256,225 | $403,551–$512,450 | $201,751–$256,200 | $201,776–$256,225 |
| 35% | $256,226–$640,600 | $512,451–$768,700 | $256,201–$640,600 | $256,226–$384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
Capital gains and AMT
| Filing status | 0% long-term gain ceiling | 15% ceiling |
|---|---|---|
| Married filing jointly / surviving spouse | $98,900 | $613,700 |
| Married filing separately | $49,450 | $306,850 |
| Head of household | $66,200 | $579,600 |
| All other individuals | $49,450 | $545,500 |
AMT exemption amounts are $90,100 for unmarried individuals, $140,200 for joint returns, and $70,100 for married filing separately. The exemption phaseout begins at $500,000, $1,000,000, and $500,000 respectively.
Credits and common limits
- Child Tax Credit: $2,200 maximum per qualifying child; $1,700 refundable amount under the relevant provision.
- EITC: $8,231 maximum for taxpayers with three or more qualifying children.
- Adoption credit: up to $17,670 of qualified adoption expenses, with a $5,120 refundable portion.
- Lifetime Learning Credit phaseout: $80,000–$90,000 for other filers and $160,000–$180,000 for joint filers.
- Foreign earned income exclusion: $132,900.
- Social Security wage base: $184,500. Medicare wages have no wage cap.
- Section 179: $2,500,000 maximum, reduced after $4,000,000 of qualifying property is placed in service.
- Estate basic exclusion: $15,000,000 for a decedent dying in 2026.
- Annual gift exclusion: $19,000 per donee; $194,000 for gifts to a spouse who is not a U.S. citizen.
Retirement limits
| Account or plan | 2026 limit |
|---|---|
| 401(k), 403(b), and governmental 457 elective deferrals | $24,500 |
| Most plan catch-up, age 50+ | $8,000 |
| Higher catch-up, ages 60–63 | $11,250 |
| Traditional or Roth IRA | $7,500 |
| IRA catch-up | $1,100 |
| SIMPLE plan salary reduction | $17,000 |
| SIMPLE catch-up | $4,000 |
| SEP maximum contribution | $72,000 |
Do not mix tax-year figures with SEE-cycle guidance
The current SEE is administered by PSI. A number can be correct for tax year 2026 and still be outside the law date used by a particular exam appointment. Use the IRS enrolled-agent FAQ and PSI Candidate Information Bulletin to confirm the current window, fee, scoring scale, and content-outline dates.
EA Dojo's practice bank currently contains source-gated questions across all three parts. Use it to apply rules, not as a substitute for the official outline.
Sources: IRS 2026 inflation adjustments · Revenue Procedure 2025-32 · IRS 2026 retirement limits · SSA 2026 contribution and benefit base
Related: 2026 IRS Inflation Adjustments: Tax-Year Numbers EAs Should Separate From the SEE Cycle · How to Register for the EA Exam From India in 2026: PTIN, PSI, and Remote Testing · The One Big Beautiful Bill Act: 2026 Tax Changes EAs Need to Know