Tax Year Updates & Change Log
Every year the IRS adjusts tax brackets, standard deductions, retirement contribution limits, and other thresholds for inflation. Here's what changed for each supported tax year.
Tax Year 2026 Changesvs 2025
Standard deduction
- Single / Married Filing Separately: $16,100 (was $15,000)
- Married Filing Jointly: $32,200 (was $30,000)
- Head of Household: $24,150 (was $22,500)
Federal brackets — single filer thresholds
- 10% bracket top: $12,400 (was $11,925)
- 12% bracket top: $50,400 (was $48,475)
- 22% bracket top: $105,700 (was $103,350)
- 24% bracket top: $201,775 (was $197,300)
- 32% bracket top: $256,225 (was $250,525)
- 35% bracket top: $640,600 (was $626,350)
- 37% bracket top: no limit
Retirement contribution limits
- 401(k) elective deferral: $24,500 (was $23,500)
- 401(k) catch-up (50+): $8,000 (was $7,500)
- 401(k) super catch-up (60–63): $11,250
- IRA contribution: $7,500 (was $7,000)
- SEP / Solo 401(k) total cap: $72,000 (was $70,000)
Social Security & capital gains
- Social Security wage base: $184,500 (was $176,100)
- Long-term capital gains 0% bracket (single): up to $49,450 (was $48,350)
- NIIT threshold (single): $200,000
Source: IRS Rev. Proc. 2025-32 + IRS Notice 2025-67
Tax Year 2025 Changesvs 2024
Standard deduction
- Single / Married Filing Separately: $15,000 (was $14,600)
- Married Filing Jointly: $30,000 (was $29,200)
- Head of Household: $22,500 (was $21,900)
Federal brackets — single filer thresholds
- 10% bracket top: $11,925 (was $11,600)
- 12% bracket top: $48,475 (was $47,150)
- 22% bracket top: $103,350 (was $100,525)
- 24% bracket top: $197,300 (was $191,950)
- 32% bracket top: $250,525 (was $243,725)
- 35% bracket top: $626,350 (was $609,350)
- 37% bracket top: no limit
Retirement contribution limits
- 401(k) elective deferral: $23,500 (was $23,000)
- 401(k) catch-up (50+): $7,500 (was $7,500)
- 401(k) super catch-up (60–63): $11,250
- IRA contribution: $7,000 (was $7,000)
- SEP / Solo 401(k) total cap: $70,000 (was $69,000)
Social Security & capital gains
- Social Security wage base: $176,100 (was $168,600)
- Long-term capital gains 0% bracket (single): up to $48,350 (was $47,025)
- NIIT threshold (single): $200,000
Source: IRS Rev. Proc. 2024-40
Tax Year 2024 Changes
Standard deduction
- Single / Married Filing Separately: $14,600
- Married Filing Jointly: $29,200
- Head of Household: $21,900
Federal brackets — single filer thresholds
- 10% bracket top: $11,600
- 12% bracket top: $47,150
- 22% bracket top: $100,525
- 24% bracket top: $191,950
- 32% bracket top: $243,725
- 35% bracket top: $609,350
- 37% bracket top: no limit
Retirement contribution limits
- 401(k) elective deferral: $23,000
- 401(k) catch-up (50+): $7,500
- IRA contribution: $7,000
- SEP / Solo 401(k) total cap: $69,000
Social Security & capital gains
- Social Security wage base: $168,600
- Long-term capital gains 0% bracket (single): up to $47,025
- NIIT threshold (single): $200,000
Source: IRS Rev. Proc. 2023-34
Want to see how these changes affect your taxes? Try the income tax calculator and use the tax-year selector to compare 2024, 2025, and 2026 side by side.