2026 IRS Inflation Adjustments: New Tax Brackets, Standard Deduction, and Credits
Last reviewed: July 9, 2026. This article reflects current IRS rules and EA exam requirements as of this date.
The IRS announced 2026 inflation adjustments through Revenue Procedure 2025-32. Over 60 provisions changed. Here's what matters for the EA exam.
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 |
2026 Standard Deduction
| Filing Status | 2026 Amount |
|---|---|
| Single | $15,400 |
| MFJ / QSS | $30,800 |
| HoH | $23,100 |
| MFS | $15,400 |
| Additional (65+/blind) | $1,600 (Single/HoH) / $1,300 (MFJ) |
Key Credit Adjustments
- EITC. Maximum credit: $8,195 (3+ children). Phaseout thresholds adjusted upward.
- Child Tax Credit. $2,000 per qualifying child. Phaseout begins at $210,000 (MFJ) / $105,000 (Single/HoH).
- Adoption Credit. Maximum $17,510 per child.
- Lifetime Learning Credit. Phaseout begins at $98,000 (Single/HoH) / $196,000 (MFJ).
Retirement Account Limits
| Account | 2026 Limit |
|---|---|
| 401(k) / 403(b) / 457 | $24,000 |
| Catch-up (50+) | $8,000 |
| IRA (Traditional/Roth) | $7,000 |
| IRA catch-up (50+) | $1,000 |
| SIMPLE IRA | $17,000 |
Why This Matters for EA Exam Prep
The SEE exam tests current-year numbers. If you're taking the exam in 2026, you need to know the 2026 thresholds, not 2025. Every inflation-adjusted number. Brackets, deductions, credits, phaseouts. Is testable.
The most common mistake candidates make: studying with outdated numbers. A prep book from 2025 will have 2025 thresholds. The exam will test 2026.
How to Study the Numbers
- Flashcards for pure memorization. Brackets, standard deduction amounts, credit phaseouts
- Practice questions in context. Don't just memorize numbers; apply them in real tax scenarios
- Focus on the most-tested thresholds. Standard deduction, EITC phaseouts, IRA contribution limits, and bracket boundaries
EA Dojo has 4,006 practice questions aligned to current-year numbers with instant grading. Flashcard mode for threshold memorization.
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