2026 IRS Inflation Adjustments: Tax-Year Numbers EAs Should Separate From the SEE Cycle
A tax professional reference listing the official 2026 tax-year brackets, deductions, credits, and retirement limits, with a clear separation between those figures and the SEE testing cycle that does not follow the same calendar.
Last reviewed: August 3, 2026. This article covers tax year 2026 rules and is not a substitute for the current IRS/PSI SEE content outline.
The IRS published the 2026 inflation adjustments in Revenue Procedure 2025-32. These figures generally apply to tax returns filed in 2027. That timing matters for EA candidates: a tax-year reference table is not automatically the same thing as the law date used by the current SEE cycle.
2026 federal tax brackets
These are the 2026 taxable-income thresholds. The marginal rate applies only to income in that band.
| Rate | Single / unmarried | 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 |
Standard deduction and additional amounts
| Filing status | 2026 standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly or surviving spouse | $32,200 |
| Head of household | $24,150 |
The additional standard deduction for age 65 or blindness is $1,650. For an unmarried taxpayer who is not a surviving spouse, the additional amount is $2,050 when the taxpayer is also aged or blind.
Capital-gain thresholds
For 2026, the maximum zero-percent and 15-percent long-term capital-gain thresholds are:
| Filing status | 0% 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 |
Credits and phaseout figures worth checking
- Child Tax Credit: maximum credit of $2,200 per qualifying child; the refundable amount used under the relevant provision is $1,700.
- Earned Income Tax Credit: maximum credit of $8,231 for taxpayers with three or more qualifying children. The complete EITC table is in Revenue Procedure 2025-32.
- Adoption credit: qualified adoption expenses up to $17,670; the refundable portion is $5,120.
- Lifetime Learning Credit: phaseout remains $80,000–$90,000 for other filers and $160,000–$180,000 for joint filers.
- Foreign earned income exclusion: $132,900 for 2026.
Retirement limits
| Account or plan | 2026 limit |
|---|---|
| 401(k), 403(b), governmental 457 elective deferrals | $24,500 |
| Standard catch-up for most 401(k), 403(b), and 457 plans | $8,000 |
| Higher catch-up for 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 |
The plan rules contain additional compensation, eligibility, and special-plan limits. Use the IRS retirement guidance rather than treating this table as a complete plan calculation.
Other high-yield 2026 figures
- AMT exemption: $90,100 for unmarried individuals, $140,200 for joint returns, and $70,100 for married filing separately. The exemption begins to phase out at $500,000, $1,000,000, and $500,000 respectively.
- Section 179: maximum deduction of $2,500,000, reduced when qualifying property placed in service exceeds $4,000,000.
- Estate and gift tax: $15,000,000 basic exclusion amount for a decedent dying in 2026; $19,000 annual gift exclusion per donee; $194,000 for gifts to a spouse who is not a U.S. citizen.
- Social Security wage base: $184,500 for 2026. The OASDI rate remains 6.2% for employees and 12.4% for self-employment income; Medicare has no wage cap.
- HSA/medical savings account figures: self-only deductible range $2,900–$4,400 with a $5,850 out-of-pocket ceiling; family deductible range $5,850–$8,750 with a $10,700 out-of-pocket ceiling.
The SEE-cycle warning
Do not assume that “tax year 2026” means “the numbers currently tested on the SEE.” The exam vendor, testing window, content outline, and applicable law date are separate questions. Start with the current IRS enrolled-agent FAQ and the PSI Candidate Information Bulletin, then use the applicable content outline for the exam appointment you plan to take.
For practice, EA Dojo has source-gated questions across the three SEE parts. The bank is useful for applying rules; it is not a reason to memorize every tax-year-2026 planning figure on this page.
Practice verified EA questions →
Sources: IRS 2026 inflation adjustments · Revenue Procedure 2025-32 · IRS 2026 retirement limits · SSA 2026 contribution and benefit base
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