These are the federal figures the IRS and Social Security Administration set for tax year 2026, the inputs our US paycheck calculator runs on, followed by a summary of every state’s income tax and employee payroll programs. Federal amounts are adjusted for inflation each year in a Revenue Procedure published the previous autumn.
Work out your own pay with the US paycheck calculator, or see the 2025 rates. Period covered: 1 January 2026 to 31 December 2026. File status: provisional — values are read from official publications but have not had a second-person review.
Rates at a glance
Federal income tax brackets 2026, single| Rate | From | To |
|---|
| 10% | $0 | $12,400 |
|---|
| 12% | $12,400 | $50,400 |
|---|
| 22% | $50,400 | $105,700 |
|---|
| 24% | $105,700 | $201,775 |
|---|
| 32% | $201,775 | $256,225 |
|---|
| 35% | $256,225 | $640,600 |
|---|
| 37% | $640,600 | no limit |
|---|
Federal income tax brackets 2026, married filing jointly| Rate | From | To |
|---|
| 10% | $0 | $24,800 |
|---|
| 12% | $24,800 | $100,800 |
|---|
| 22% | $100,800 | $211,400 |
|---|
| 24% | $211,400 | $403,550 |
|---|
| 32% | $403,550 | $512,450 |
|---|
| 35% | $512,450 | $768,700 |
|---|
| 37% | $768,700 | no limit |
|---|
Federal income tax brackets 2026, head of household| Rate | From | To |
|---|
| 10% | $0 | $17,700 |
|---|
| 12% | $17,700 | $67,450 |
|---|
| 22% | $67,450 | $105,700 |
|---|
| 24% | $105,700 | $201,750 |
|---|
| 32% | $201,750 | $256,200 |
|---|
| 35% | $256,200 | $640,600 |
|---|
| 37% | $640,600 | no limit |
|---|
Standard deduction and credits 2026| Item | Amount |
|---|
| Standard deduction, single / married separately | $16,100 |
|---|
| Standard deduction, married jointly | $32,200 |
|---|
| Standard deduction, head of household | $24,150 |
|---|
| Additional amount aged 65+, married / unmarried | $1,650 / $2,050 |
|---|
| Child tax credit per child / refundable maximum | $2,200 / $1,700 |
|---|
| Credit for other dependents | $500 |
|---|
| Senior deduction per person 65+ | $6,000 |
|---|
| Qualified tips deduction cap | $25,000 |
|---|
| Qualified overtime deduction cap, single / joint | $12,500 / $25,000 |
|---|
Payroll taxes and contribution limits 2026| Item | Value |
|---|
| Social Security rate (employee and employer each) | 6.2% |
|---|
| Social Security wage base | $184,500 |
|---|
| Medicare rate (each) | 1.45% |
|---|
| Additional Medicare Tax | 0.9% over $200,000 single / $250,000 joint |
|---|
| FUTA (employer, after credit) | 0.6% of first $7,000 |
|---|
| 401(k)/403(b) elective deferral | $24,500 |
|---|
| Catch-up 50+ / 60–63 | $8,000 / $11,250 |
|---|
| HSA self-only / family | $4,400 / $8,750 |
|---|
| Health FSA | $3,400 |
|---|
| Dependent care FSA | $7,500 |
|---|
State income tax summary 2026
State income tax summary 2026, read from each regional rules file| State | Income tax | Rates | Employee programs | Status |
|---|
| Alabama | 3 brackets | 2% – 5% | — | provisional |
|---|
| Alaska | None on wages | — | Alaska unemployment insurance 0.5% | provisional |
|---|
| Arizona | Flat | 2.5% | — | provisional |
|---|
| Arkansas | 5 brackets | 0% – 3.7% | — | provisional |
|---|
| California | 10 brackets | 1% – 13.3% | CA SDI 1.3% | provisional |
|---|
| Colorado | Flat | 4.4% | Colorado FAMLI premium 0.44% | provisional |
|---|
| Connecticut | 7 brackets | 2% – 6.99% | CT Paid Leave 0.5% | provisional |
|---|
| Delaware | 7 brackets | 0% – 6.6% | Delaware Paid Leave – employee share 0.4% | provisional |
|---|
| District of Columbia | 7 brackets | 4% – 10.75% | — | provisional |
|---|
| Florida | None on wages | — | — | provisional |
|---|
| Georgia | Flat | 4.99% | — | provisional |
|---|
| Hawaii | 12 brackets | 1.4% – 11% | Hawaii TDI employee contribution 0.5% | provisional |
|---|
| Idaho | 2 brackets | 0% – 5.3% | — | provisional |
|---|
| Illinois | Flat | 4.95% | — | provisional |
|---|
| Indiana | Flat | 2.95% | — | provisional |
|---|
| Iowa | Flat | 3.8% | — | provisional |
|---|
| Kansas | 2 brackets | 5.2% – 5.58% | — | provisional |
|---|
| Kentucky | Flat | 3.5% | — | provisional |
|---|
| Louisiana | Flat | 3% | — | provisional |
|---|
| Maine | 4 brackets | 5.8% – 9.15% | Paid Family and Medical Leave 0.5% | provisional |
|---|
| Maryland | 10 brackets | 2% – 6.5% | — | provisional |
|---|
| Massachusetts | 2 brackets | 5% – 9% | Paid Family and Medical Leave 0.46% | provisional |
|---|
| Michigan | Flat | 4.25% | — | provisional |
|---|
| Minnesota | 4 brackets | 5.35% – 9.85% | Minnesota Paid Leave premium 0.44% | provisional |
|---|
| Mississippi | 2 brackets | 0% – 4% | — | provisional |
|---|
| Missouri | 8 brackets | 0% – 4.7% | — | provisional |
|---|
| Montana | 2 brackets | 4.7% – 5.65% | — | provisional |
|---|
| Nebraska | 3 brackets | 2.46% – 4.55% | — | provisional |
|---|
| Nevada | None on wages | — | — | provisional |
|---|
| New Hampshire | None on wages | — | — | provisional |
|---|
| New Jersey | 7 brackets | 1.4% – 10.75% | Unemployment insurance + Workforce Development/Supplemental Workforce Fund 0.425%; Temporary disability insurance 0.19%; Family leave insurance 0.23% | provisional |
|---|
| New Mexico | 6 brackets | 1.5% – 5.9% | — | provisional |
|---|
| New York | 9 brackets | 3.9% – 10.9% | NY disability benefits 0.5%; NY Paid Family Leave employee contribution 0.432% | provisional |
|---|
| North Carolina | Flat | 3.99% | — | provisional |
|---|
| North Dakota | 3 brackets | 0% – 2.5% | — | provisional |
|---|
| Ohio | 2 brackets | 1.27% – 2.75% | — | provisional |
|---|
| Oklahoma | 4 brackets | 0% – 4.5% | — | provisional |
|---|
| Oregon | 4 brackets | 4.75% – 9.9% | Paid Leave Oregon employee contribution 0.6%; Oregon statewide transit tax 0.1% | provisional |
|---|
| Pennsylvania | Flat | 3.07% | PA unemployment compensation – employee contribution 0.07% | provisional |
|---|
| Rhode Island | 3 brackets | 3.75% – 5.99% | Temporary Disability Insurance 1.1% | provisional |
|---|
| South Carolina | 2 brackets | 1.99% – 5.21% | — | provisional |
|---|
| South Dakota | None on wages | — | — | provisional |
|---|
| Tennessee | None on wages | — | — | provisional |
|---|
| Texas | None on wages | — | — | provisional |
|---|
| Utah | Flat | 4.45% | — | provisional |
|---|
| Vermont | 4 brackets | 3.35% – 8.75% | Child Care Contribution 0.11% | provisional |
|---|
| Virginia | 4 brackets | 2% – 5.75% | — | provisional |
|---|
| Washington | None on wages | — | Paid Family & Medical Leave premium 0.807%; WA Cares Fund long-term care premium 0.58% | provisional |
|---|
| West Virginia | 5 brackets | 2.11% – 4.58% | — | provisional |
|---|
| Wisconsin | 4 brackets | 3.5% – 7.65% | — | provisional |
|---|
| Wyoming | None on wages | — | — | provisional |
|---|
What changed from 2025
Generated by comparing the 2025 and 2026 national rules files value by value (21 changed). Inflation indexing explains most changes; rate changes are legislative. Dated entries with reasons are in the changelog.
Changed parameters, 2025 to 2026| Parameter | 2025 | 2026 |
|---|
incomeTax.brackets.single | to 11925: 0.10; to 48475: 0.12; to 103350: 0.22; to 197300: 0.24; to 250525: 0.32; to 626350: 0.35; rest: 0.37 | to 12400: 0.10; to 50400: 0.12; to 105700: 0.22; to 201775: 0.24; to 256225: 0.32; to 640600: 0.35; rest: 0.37 |
|---|
incomeTax.brackets.mfj | to 23850: 0.10; to 96950: 0.12; to 206700: 0.22; to 394600: 0.24; to 501050: 0.32; to 751600: 0.35; rest: 0.37 | to 24800: 0.10; to 100800: 0.12; to 211400: 0.22; to 403550: 0.24; to 512450: 0.32; to 768700: 0.35; rest: 0.37 |
|---|
incomeTax.brackets.mfs | to 11925: 0.10; to 48475: 0.12; to 103350: 0.22; to 197300: 0.24; to 250525: 0.32; to 375800: 0.35; rest: 0.37 | to 12400: 0.10; to 50400: 0.12; to 105700: 0.22; to 201775: 0.24; to 256225: 0.32; to 384350: 0.35; rest: 0.37 |
|---|
incomeTax.brackets.hoh | to 17000: 0.10; to 64850: 0.12; to 103350: 0.22; to 197300: 0.24; to 250500: 0.32; to 626350: 0.35; rest: 0.37 | to 17700: 0.10; to 67450: 0.12; to 105700: 0.22; to 201750: 0.24; to 256200: 0.32; to 640600: 0.35; rest: 0.37 |
|---|
standardDeduction.basic.single | 15750 | 16100 |
|---|
standardDeduction.basic.mfj | 31500 | 32200 |
|---|
standardDeduction.basic.mfs | 15750 | 16100 |
|---|
standardDeduction.basic.hoh | 23625 | 24150 |
|---|
standardDeduction.additionalAged.married | 1600 | 1650 |
|---|
standardDeduction.additionalAged.unmarried | 2000 | 2050 |
|---|
fica.socialSecurity.wageBase | 176100 | 184500 |
|---|
limits.electiveDeferral | 23500 | 24500 |
|---|
limits.catchUp50 | 7500 | 8000 |
|---|
limits.gov457Deferral | 23500 | 24500 |
|---|
limits.hsaSelf | 4300 | 4400 |
|---|
limits.hsaFamily | 8550 | 8750 |
|---|
limits.healthFsa | 3300 | 3400 |
|---|
limits.dependentCareFsa.single | 5000 | 7500 |
|---|
limits.dependentCareFsa.mfj | 5000 | 7500 |
|---|
limits.dependentCareFsa.mfs | 2500 | 3750 |
|---|
limits.dependentCareFsa.hoh | 5000 | 7500 |
|---|
Every parameter, with its source
Raw values as stored (rates as decimals, amounts in USD). Each row links to the official page the value was read from, with the date it was read. Regional files are summarised above; their full contents are in the downloads below.
Federal (national.json)| Parameter | Value | Source |
|---|
incomeTax.brackets.single | to 12400: 0.10; to 50400: 0.12; to 105700: 0.22; to 201775: 0.24; to 256225: 0.32; to 640600: 0.35; rest: 0.37 | irs.gov · 2026-10-07 |
|---|
incomeTax.brackets.mfj | to 24800: 0.10; to 100800: 0.12; to 211400: 0.22; to 403550: 0.24; to 512450: 0.32; to 768700: 0.35; rest: 0.37 | irs.gov · 2026-10-07 |
|---|
incomeTax.brackets.mfs | to 12400: 0.10; to 50400: 0.12; to 105700: 0.22; to 201775: 0.24; to 256225: 0.32; to 384350: 0.35; rest: 0.37 | irs.gov · 2026-10-07 |
|---|
incomeTax.brackets.hoh | to 17700: 0.10; to 67450: 0.12; to 105700: 0.22; to 201750: 0.24; to 256200: 0.32; to 640600: 0.35; rest: 0.37 | irs.gov · 2026-10-07 |
|---|
standardDeduction.basic.single | 16100 | irs.gov · 2026-10-07 |
|---|
standardDeduction.basic.mfj | 32200 | irs.gov · 2026-10-07 |
|---|
standardDeduction.basic.mfs | 16100 | irs.gov · 2026-10-07 |
|---|
standardDeduction.basic.hoh | 24150 | irs.gov · 2026-10-07 |
|---|
standardDeduction.additionalAged.married | 1650 | irs.gov · 2026-10-07 |
|---|
standardDeduction.additionalAged.unmarried | 2050 | irs.gov · 2026-10-07 |
|---|
seniorDeduction.perSenior | 6000 | irs.gov · 2026-10-07 |
|---|
seniorDeduction.eligible.single | true | irs.gov · 2026-10-07 |
|---|
seniorDeduction.eligible.mfj | true | irs.gov · 2026-10-07 |
|---|
seniorDeduction.eligible.mfs | false | irs.gov · 2026-10-07 |
|---|
seniorDeduction.eligible.hoh | true | irs.gov · 2026-10-07 |
|---|
seniorDeduction.phaseout.single.threshold | 75000 | irs.gov · 2026-10-07 |
|---|
seniorDeduction.phaseout.single.rate | 0.06 | irs.gov · 2026-10-07 |
|---|
seniorDeduction.phaseout.single.floor | 0 | irs.gov · 2026-10-07 |
|---|
seniorDeduction.phaseout.mfj.threshold | 150000 | irs.gov · 2026-10-07 |
|---|
seniorDeduction.phaseout.mfj.rate | 0.06 | irs.gov · 2026-10-07 |
|---|
seniorDeduction.phaseout.mfj.floor | 0 | irs.gov · 2026-10-07 |
|---|
seniorDeduction.phaseout.mfs.threshold | 75000 | irs.gov · 2026-10-07 |
|---|
seniorDeduction.phaseout.mfs.rate | 0.06 | irs.gov · 2026-10-07 |
|---|
seniorDeduction.phaseout.mfs.floor | 0 | irs.gov · 2026-10-07 |
|---|
seniorDeduction.phaseout.hoh.threshold | 75000 | irs.gov · 2026-10-07 |
|---|
seniorDeduction.phaseout.hoh.rate | 0.06 | irs.gov · 2026-10-07 |
|---|
seniorDeduction.phaseout.hoh.floor | 0 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.cap.single | 25000 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.cap.mfj | 25000 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.cap.mfs | 25000 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.cap.hoh | 25000 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.eligible.single | true | irs.gov · 2026-10-07 |
|---|
tipsDeduction.eligible.mfj | true | irs.gov · 2026-10-07 |
|---|
tipsDeduction.eligible.mfs | false | irs.gov · 2026-10-07 |
|---|
tipsDeduction.eligible.hoh | true | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.single.threshold | 150000 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.single.rate | 0.1 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.single.floor | 0 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.single.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.single.reductionRounding.mode | down | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.mfj.threshold | 300000 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.mfj.rate | 0.1 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.mfj.floor | 0 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.mfj.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.mfj.reductionRounding.mode | down | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.mfs.threshold | 150000 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.mfs.rate | 0.1 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.mfs.floor | 0 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.mfs.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.mfs.reductionRounding.mode | down | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.hoh.threshold | 150000 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.hoh.rate | 0.1 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.hoh.floor | 0 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.hoh.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
|---|
tipsDeduction.phaseout.hoh.reductionRounding.mode | down | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.cap.single | 12500 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.cap.mfj | 25000 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.cap.mfs | 12500 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.cap.hoh | 12500 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.eligible.single | true | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.eligible.mfj | true | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.eligible.mfs | false | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.eligible.hoh | true | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.single.threshold | 150000 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.single.rate | 0.1 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.single.floor | 0 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.single.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.single.reductionRounding.mode | down | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.mfj.threshold | 300000 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.mfj.rate | 0.1 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.mfj.floor | 0 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.mfj.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.mfj.reductionRounding.mode | down | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.mfs.threshold | 150000 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.mfs.rate | 0.1 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.mfs.floor | 0 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.mfs.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.mfs.reductionRounding.mode | down | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.hoh.threshold | 150000 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.hoh.rate | 0.1 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.hoh.floor | 0 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.hoh.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
|---|
overtimeDeduction.phaseout.hoh.reductionRounding.mode | down | irs.gov · 2026-10-07 |
|---|
childTaxCredit.perChild | 2200 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.perOtherDependent | 500 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.single.threshold | 200000 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.single.rate | 0.05 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.single.floor | 0 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.single.reductionRounding.unit | 50 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.single.reductionRounding.mode | up | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.mfj.threshold | 400000 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.mfj.rate | 0.05 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.mfj.floor | 0 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.mfj.reductionRounding.unit | 50 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.mfj.reductionRounding.mode | up | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.mfs.threshold | 200000 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.mfs.rate | 0.05 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.mfs.floor | 0 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.mfs.reductionRounding.unit | 50 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.mfs.reductionRounding.mode | up | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.hoh.threshold | 200000 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.hoh.rate | 0.05 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.hoh.floor | 0 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.hoh.reductionRounding.unit | 50 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.phaseout.hoh.reductionRounding.mode | up | irs.gov · 2026-10-07 |
|---|
childTaxCredit.refundable.perChildMax | 1700 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.refundable.earnedIncomeThreshold | 2500 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.refundable.rate | 0.15 | irs.gov · 2026-10-07 |
|---|
childTaxCredit.refundable.partIIBMinChildren | 3 | irs.gov · 2026-10-07 |
|---|
fica.socialSecurity.rate | 0.062 | irs.gov · 2026-10-07 |
|---|
fica.socialSecurity.employerRate | 0.062 | irs.gov · 2026-10-07 |
|---|
fica.socialSecurity.wageBase | 184500 | irs.gov · 2026-10-07 |
|---|
fica.medicare.rate | 0.0145 | irs.gov · 2026-10-07 |
|---|
fica.medicare.employerRate | 0.0145 | irs.gov · 2026-10-07 |
|---|
fica.additionalMedicare.rate | 0.009 | irs.gov · 2026-10-07 |
|---|
fica.additionalMedicare.liabilityThreshold.single | 200000 | irs.gov · 2026-10-07 |
|---|
fica.additionalMedicare.liabilityThreshold.mfj | 250000 | irs.gov · 2026-10-07 |
|---|
fica.additionalMedicare.liabilityThreshold.mfs | 125000 | irs.gov · 2026-10-07 |
|---|
fica.additionalMedicare.liabilityThreshold.hoh | 200000 | irs.gov · 2026-10-07 |
|---|
fica.additionalMedicare.withholdingThreshold | 200000 | irs.gov · 2026-10-07 |
|---|
futa.netRate | 0.006 | irs.gov · 2026-10-07 |
|---|
futa.wageBase | 7000 | irs.gov · 2026-10-07 |
|---|
limits.electiveDeferral | 24500 | irs.gov · 2026-10-07 |
|---|
limits.catchUp50 | 8000 | irs.gov · 2026-10-07 |
|---|
limits.catchUp60to63 | 11250 | irs.gov · 2026-10-07 |
|---|
limits.gov457Deferral | 24500 | irs.gov · 2026-10-07 |
|---|
limits.hsaSelf | 4400 | irs.gov · 2026-10-07 |
|---|
limits.hsaFamily | 8750 | irs.gov · 2026-10-07 |
|---|
limits.hsaCatchUp55 | 1000 | irs.gov · 2026-10-07 |
|---|
limits.healthFsa | 3400 | irs.gov · 2026-10-07 |
|---|
limits.dependentCareFsa.single | 7500 | irs.gov · 2026-10-07 |
|---|
limits.dependentCareFsa.mfj | 7500 | irs.gov · 2026-10-07 |
|---|
limits.dependentCareFsa.mfs | 3750 | irs.gov · 2026-10-07 |
|---|
limits.dependentCareFsa.hoh | 7500 | irs.gov · 2026-10-07 |
|---|
Download the data
The rules files are published as JSON under a Creative Commons Attribution 4.0 licence. Please credit “MoneyOtter rules data” and link back to this page.
- Federal (national.json) — revision 1, provisional
- Alabama (al.json) — revision 1, provisional
- Alaska (ak.json) — revision 1, provisional
- Arizona (az.json) — revision 1, provisional
- Arkansas (ar.json) — revision 1, provisional
- California (ca.json) — revision 1, provisional
- Colorado (co.json) — revision 1, provisional
- Connecticut (ct.json) — revision 2, provisional
- Delaware (de.json) — revision 1, provisional
- District of Columbia (dc.json) — revision 2, provisional
- Florida (fl.json) — revision 1, provisional
- Georgia (ga.json) — revision 1, provisional
- Hawaii (hi.json) — revision 1, provisional
- Idaho (id.json) — revision 2, provisional
- Illinois (il.json) — revision 1, provisional
- Indiana (in.json) — revision 2, provisional
- Iowa (ia.json) — revision 1, provisional
- Kansas (ks.json) — revision 1, provisional
- Kentucky (ky.json) — revision 1, provisional
- Louisiana (la.json) — revision 1, provisional
- Maine (me.json) — revision 1, provisional
- Maryland (md.json) — revision 1, provisional
- Massachusetts (ma.json) — revision 1, provisional
- Michigan (mi.json) — revision 1, provisional
- Minnesota (mn.json) — revision 2, provisional
- Mississippi (ms.json) — revision 1, provisional
- Missouri (mo.json) — revision 2, provisional
- Montana (mt.json) — revision 1, provisional
- Nebraska (ne.json) — revision 1, provisional
- Nevada (nv.json) — revision 1, provisional
- New Hampshire (nh.json) — revision 1, provisional
- New Jersey (nj.json) — revision 1, provisional
- New Mexico (nm.json) — revision 1, provisional
- New York (ny.json) — revision 1, provisional
- North Carolina (nc.json) — revision 1, provisional
- North Dakota (nd.json) — revision 1, provisional
- Ohio (oh.json) — revision 3, provisional
- Oklahoma (ok.json) — revision 1, provisional
- Oregon (or.json) — revision 1, provisional
- Pennsylvania (pa.json) — revision 1, provisional
- Rhode Island (ri.json) — revision 1, provisional
- South Carolina (sc.json) — revision 1, provisional
- South Dakota (sd.json) — revision 1, provisional
- Tennessee (tn.json) — revision 1, provisional
- Texas (tx.json) — revision 1, provisional
- Utah (ut.json) — revision 1, provisional
- Vermont (vt.json) — revision 1, provisional
- Virginia (va.json) — revision 1, provisional
- Washington (wa.json) — revision 1, provisional
- West Virginia (wv.json) — revision 1, provisional
- Wisconsin (wi.json) — revision 1, provisional
- Wyoming (wy.json) — revision 1, provisional
Not covered here: capital gains. These tables cover employment income only. Gains from selling shares, property or crypto follow separate rules; for crypto, CryptoTaxOwl works out the tax from exchange files.