EA Exam Quick Reference: 2026 Tax Numbers Cheat Sheet

2026-07-09

Last reviewed: July 9, 2026. This article reflects current IRS rules and EA exam requirements as of this date.

Print this. Memorize it. These are the numbers the SEE exam tests.

Filing Statuses & Standard Deduction

Filing Status	Standard Deduction	Additional (65+/Blind)
Single	$15,400	$1,600
MFJ / QSS	$30,800	$1,300 each
MFS	$15,400	$1,300 each
HoH	$23,100	$1,600

2026 Tax Brackets

Rate	Single	MFJ/QSS	HoH	MFS
10%	$0 – $12,000	$0 – $24,000	$0 – $18,000	$0 – $12,000
12%	$12,001 – $48,800	$24,001 – $97,600	$18,001 – $65,400	$12,001 – $48,800
22%	$48,801 – $105,900	$97,601 – $211,800	$65,401 – $141,900	$48,801 – $105,900
24%	$105,901 – $198,000	$211,801 – $396,000	$141,901 – $265,200	$105,901 – $198,000
32%	$198,001 – $253,400	$396,001 – $506,800	$265,201 – $339,500	$198,001 – $253,400
35%	$253,401 – $634,800	$506,801 – $634,800	$339,501 – $634,800	$253,401 – $317,400
37%	Over $634,800	Over $634,800	Over $634,800	Over $317,400

Capital Gains Rates

Rate	Single	MFJ	HoH	MFS
0%	$0 – $48,800	$0 – $97,600	$0 – $65,400	$0 – $48,800
15%	$48,801 – $545,700	$97,601 – $609,350	$65,401 – $575,700	$48,801 – $304,675
20%	Over $545,700	Over $609,350	Over $575,700	Over $304,675

AMT Exemption (2026)

Filing Status	Exemption	Phaseout Begins
Single / HoH	$88,100	$626,350
MFJ / QSS	$137,000	$1,252,700
MFS	$68,500	$626,350

AMT rates: 26% on first $232,600 of AMTI, 28% above. Exemption phases out at 25% of AMTI over threshold.

Key Credits

Credit	Max Amount	Phaseout Begins (Single)	Phaseout Begins (MFJ)
Child Tax Credit	$2,000 / child	$105,000	$210,000
EITC (3+ children)	$8,195	Varies by filing status	Varies
American Opportunity	$2,500	$98,000	$196,000
Lifetime Learning	$2,000	$98,000	$196,000
Adoption Credit	$17,510	Flat phaseout range	.

Retirement Account Limits

Account Type	Contribution Limit	Catch-up (50+)
401(k) / 403(b) / 457	$24,000	$8,000
Traditional / Roth IRA	$7,000	$1,000
SIMPLE IRA	$17,000	$3,850
SEP-IRA	25% of comp, max $69,000	.
Solo 401(k)	$24,000 + 25% of comp	$8,000

Social Security & Medicare

Item	2026
Social Security wage base	$176,100
Employee SS rate	6.2%
Self-employed SS rate	12.4%
Medicare rate (all wages)	1.45%
Additional Medicare (high earners)	0.9% over $200K (Single) / $250K (MFJ)
Net investment income tax	3.8% over $200K (Single) / $250K (MFJ)

Key Penalties

Penalty	Amount
Failure to file (Sec. 6651(a)(1))	5% of unpaid tax per month, max 25%
Failure to pay (Sec. 6651(a)(2))	0.5% of unpaid tax per month, max 25%
Combined max (filing + paying)	5% per month, max 47.5% (5 months)
Accuracy-related (Sec. 6662)	20% of underpayment
Fraud (Sec. 6663)	75% of underpayment
Due diligence (Sec. 6695)	$600 per failure (2026)
Frivolous return	$5,000

Section 179 / Bonus Depreciation

Item	2026
Section 179 max deduction	$1,275,000
Section 179 phaseout begins	$3,190,000
Bonus depreciation	40%
Luxury auto limit (Year 1)	$12,600 (additional $8,960 with bonus)

Estate & Gift Tax

Item	2026
Estate tax exemption	$14,360,000
Gift tax annual exclusion	$19,000 per donee
GST tax exemption	$14,360,000
Gift to spouse (non-citizen)	$190,000

Like-Kind Exchanges (§1031)

Real property only (post-2017)
45 days to identify replacement property
180 days or due date of return (whichever is earlier) to complete exchange

FBAR & FATCA

Item	Threshold
FBAR (FinCEN Form 114)	$10,000 aggregate foreign account balance
FATCA (Form 8938) Single	$50,000 (resident) / $200,000 (abroad)
FATCA (Form 8938) MFJ	$100,000 (resident) / $400,000 (abroad)

Need Practice?

Need to look up a specific IRS form? Check the IRS Form Lookup — search by number or name. Purpose, filing rules, key sections, and EA exam relevance for 19 common forms.

EA Dojo has 4,006 free questions covering every number on this sheet. Flashcard mode for pure memorization. MCQ mode for applying the numbers in real scenarios.