Reference
2026 Tax Tables
Every threshold the CliffEdge engine uses for 2026, rendered directly from the versioned source data. Each table below shows its own source link and verification date — projected figures are labelled as such. Nothing here is hand-typed; if a number moves in the data, it moves here.
IRMAA Medicare premium brackets
IRMAA (the Income-Related Monthly Adjustment Amount) is a surcharge on Medicare Part B and Part D premiums for higher-income beneficiaries. It uses a two-year lookback: the MAGI on your tax return determines your Medicare premiums two years later. So the premiums you pay in a given year are set by the income you reported two years earlier — each table below is labelled by both.
Part B has a CMS-set standard base premium of $202.90/mo, so a total premium is meaningful and shown. Part D base premiums vary by the drug plan each beneficiary chooses, so only the CMS-set IRMAA surcharge is shown for Part D — no single total exists. Tiers marked (frozen) have a threshold held fixed by statute; where a file provides the statutory detail it appears with that table.
2026 Medicare premiums (based on 2024 income)
Single
| Tier | MAGI range | Part B monthly premium (total) | Part B IRMAA surcharge | Part D IRMAA surcharge |
|---|---|---|---|---|
| 0 | $0 – $109,000 | $202.90/mo ($2,434.80/yr) | $0/mo ($0/yr) | $0/mo ($0/yr) |
| 1 | $109,001 – $137,000 | $284.10/mo ($3,409.20/yr) | $81.20/mo ($974.40/yr) | $14.50/mo ($174/yr) |
| 2 | $137,001 – $171,000 | $405.80/mo ($4,869.60/yr) | $202.90/mo ($2,434.80/yr) | $37.50/mo ($450/yr) |
| 3 | $171,001 – $205,000 | $527.50/mo ($6,330/yr) | $324.60/mo ($3,895.20/yr) | $60.40/mo ($724.80/yr) |
| 4 | $205,001 – $499,999 | $649.20/mo ($7,790.40/yr) | $446.30/mo ($5,355.60/yr) | $83.30/mo ($999.60/yr) |
| 5 | $500,000+ (frozen) | $689.90/mo ($8,278.80/yr) | $487/mo ($5,844/yr) | $91/mo ($1,092/yr) |
Married filing jointly
| Tier | MAGI range | Part B monthly premium (total) | Part B IRMAA surcharge | Part D IRMAA surcharge |
|---|---|---|---|---|
| 0 | $0 – $218,000 | $202.90/mo ($2,434.80/yr) | $0/mo ($0/yr) | $0/mo ($0/yr) |
| 1 | $218,001 – $274,000 | $284.10/mo ($3,409.20/yr) | $81.20/mo ($974.40/yr) | $14.50/mo ($174/yr) |
| 2 | $274,001 – $342,000 | $405.80/mo ($4,869.60/yr) | $202.90/mo ($2,434.80/yr) | $37.50/mo ($450/yr) |
| 3 | $342,001 – $410,000 | $527.50/mo ($6,330/yr) | $324.60/mo ($3,895.20/yr) | $60.40/mo ($724.80/yr) |
| 4 | $410,001 – $749,999 | $649.20/mo ($7,790.40/yr) | $446.30/mo ($5,355.60/yr) | $83.30/mo ($999.60/yr) |
| 5 | $750,000+ (frozen) | $689.90/mo ($8,278.80/yr) | $487/mo ($5,844/yr) | $91/mo ($1,092/yr) |
Married filing separately
| Tier | MAGI range | Part B monthly premium (total) | Part B IRMAA surcharge | Part D IRMAA surcharge |
|---|---|---|---|---|
| 0 | $0 – $109,000 | $202.90/mo ($2,434.80/yr) | $0/mo ($0/yr) | $0/mo ($0/yr) |
| 4 | $109,001 – $390,999 | $649.20/mo ($7,790.40/yr) | $446.30/mo ($5,355.60/yr) | $83.30/mo ($999.60/yr) |
| 5 | $391,000+ | $689.90/mo ($8,278.80/yr) | $487/mo ($5,844/yr) | $91/mo ($1,092/yr) |
Verified 2026-06-16 · CMS Fact Sheet: 2026 Medicare Parts A & B Premiums and Deductibles
2027 Medicare premiums (based on 2025 income)
Projected · moderate confidence — not yet confirmed
Projected estimate. Thresholds are the 0% CPI scenario — the more conservative of the two scenarios (0% and 3%) the source publishes, not a worst case (deflation is possible, and the 0% figure shifts with its starting point). Part B premium amounts are set annually by CMS based on Medicare program costs — not directly tied to CPI. CMS confirms 2027 brackets in November 2026.
The P.L. 115-123 §53114 freeze holds the single and MFJ Tier 5 thresholds at $500,000 and $750,000 through the 2027 premium year. It does not apply to the married-filing-separately top boundary, which is indexed separately and changes year to year.
Single
| Tier | MAGI range | Part B monthly premium (total) | Part B IRMAA surcharge | Part D IRMAA surcharge |
|---|---|---|---|---|
| 0 | $0 – $112,000 | $202.90/mo ($2,434.80/yr) | $0/mo ($0/yr) | $0/mo ($0/yr) |
| 1 | $112,001 – $141,000 | $284.10/mo ($3,409.20/yr) | $81.20/mo ($974.40/yr) | $14.50/mo ($174/yr) |
| 2 | $141,001 – $176,000 | $405.80/mo ($4,869.60/yr) | $202.90/mo ($2,434.80/yr) | $37.50/mo ($450/yr) |
| 3 | $176,001 – $211,000 | $527.50/mo ($6,330/yr) | $324.60/mo ($3,895.20/yr) | $60.40/mo ($724.80/yr) |
| 4 | $211,001 – $499,999 | $649.20/mo ($7,790.40/yr) | $446.30/mo ($5,355.60/yr) | $83.30/mo ($999.60/yr) |
| 5 | $500,000+ (frozen) | $689.90/mo ($8,278.80/yr) | $487/mo ($5,844/yr) | $91/mo ($1,092/yr) |
Married filing jointly
| Tier | MAGI range | Part B monthly premium (total) | Part B IRMAA surcharge | Part D IRMAA surcharge |
|---|---|---|---|---|
| 0 | $0 – $224,000 | $202.90/mo ($2,434.80/yr) | $0/mo ($0/yr) | $0/mo ($0/yr) |
| 1 | $224,001 – $282,000 | $284.10/mo ($3,409.20/yr) | $81.20/mo ($974.40/yr) | $14.50/mo ($174/yr) |
| 2 | $282,001 – $352,000 | $405.80/mo ($4,869.60/yr) | $202.90/mo ($2,434.80/yr) | $37.50/mo ($450/yr) |
| 3 | $352,001 – $422,000 | $527.50/mo ($6,330/yr) | $324.60/mo ($3,895.20/yr) | $60.40/mo ($724.80/yr) |
| 4 | $422,001 – $749,999 | $649.20/mo ($7,790.40/yr) | $446.30/mo ($5,355.60/yr) | $83.30/mo ($999.60/yr) |
| 5 | $750,000+ (frozen) | $689.90/mo ($8,278.80/yr) | $487/mo ($5,844/yr) | $91/mo ($1,092/yr) |
Married filing separately
| Tier | MAGI range | Part B monthly premium (total) | Part B IRMAA surcharge | Part D IRMAA surcharge |
|---|---|---|---|---|
| 0 | $0 – $112,000 | $202.90/mo ($2,434.80/yr) | $0/mo ($0/yr) | $0/mo ($0/yr) |
| 4 | $112,001 – $387,999 | $649.20/mo ($7,790.40/yr) | $446.30/mo ($5,355.60/yr) | $83.30/mo ($999.60/yr) |
| 5 | $388,000+ | $689.90/mo ($8,278.80/yr) | $487/mo ($5,844/yr) | $91/mo ($1,092/yr) |
The married-filing-separately top boundary is indexed separately from the other tiers and does not always rise year over year. It is $391,000 for 2026 premiums (CMS-confirmed), a projected $388,000 for 2027, and a projected $393,000 for 2028. The 2027 decrease reflects the published indexing formula, not an error.
Verified 2026-08-02 · The Finance Buff — IRMAA threshold CPI-U projections (0% scenario)
2028 Medicare premiums (based on 2026 income)
Projected · low confidence — not yet confirmed
Projected estimate only. Tier boundaries are encoded at the 0% CPI scenario — the more conservative of the two scenarios the source publishes, not a worst case (deflation is possible). CMS confirms 2028 brackets in November 2027. Actual thresholds may be higher if inflation continues. Part B premium amounts for 2028 are estimated — set by CMS annual rulemaking, not derived from CPI.
The Tier 5 threshold freeze (P.L. 115-123, §53114) expires after the 2027 premium year, so the 2028 Tier 5 lower bound is a projected figure taken from the cited projectionSource rather than a CMS-published threshold.
CPI-U data has been elevated by energy prices related to geopolitical conditions. If energy prices normalize, 2028 thresholds could fall below even the 0% scenario floor shown here.
Single
| Tier | MAGI range | Part B monthly premium (total) | Part B IRMAA surcharge | Part D IRMAA surcharge |
|---|---|---|---|---|
| 0 | $0 – $114,000 | $202.90/mo ($2,434.80/yr) | $0/mo ($0/yr) | $0/mo ($0/yr) |
| 1 | $114,001 – $143,000 | $284.10/mo ($3,409.20/yr) | $81.20/mo ($974.40/yr) | $14.50/mo ($174/yr) |
| 2 | $143,001 – $179,000 | $405.80/mo ($4,869.60/yr) | $202.90/mo ($2,434.80/yr) | $37.50/mo ($450/yr) |
| 3 | $179,001 – $214,000 | $527.50/mo ($6,330/yr) | $324.60/mo ($3,895.20/yr) | $60.40/mo ($724.80/yr) |
| 4 | $214,001 – $506,999 | $649.20/mo ($7,790.40/yr) | $446.30/mo ($5,355.60/yr) | $83.30/mo ($999.60/yr) |
| 5 | $507,000+ | $689.90/mo ($8,278.80/yr) | $487/mo ($5,844/yr) | $91/mo ($1,092/yr) |
Married filing jointly
| Tier | MAGI range | Part B monthly premium (total) | Part B IRMAA surcharge | Part D IRMAA surcharge |
|---|---|---|---|---|
| 0 | $0 – $228,000 | $202.90/mo ($2,434.80/yr) | $0/mo ($0/yr) | $0/mo ($0/yr) |
| 1 | $228,001 – $286,000 | $284.10/mo ($3,409.20/yr) | $81.20/mo ($974.40/yr) | $14.50/mo ($174/yr) |
| 2 | $286,001 – $358,000 | $405.80/mo ($4,869.60/yr) | $202.90/mo ($2,434.80/yr) | $37.50/mo ($450/yr) |
| 3 | $358,001 – $428,000 | $527.50/mo ($6,330/yr) | $324.60/mo ($3,895.20/yr) | $60.40/mo ($724.80/yr) |
| 4 | $428,001 – $760,499 | $649.20/mo ($7,790.40/yr) | $446.30/mo ($5,355.60/yr) | $83.30/mo ($999.60/yr) |
| 5 | $760,500+ | $689.90/mo ($8,278.80/yr) | $487/mo ($5,844/yr) | $91/mo ($1,092/yr) |
Married filing separately
| Tier | MAGI range | Part B monthly premium (total) | Part B IRMAA surcharge | Part D IRMAA surcharge |
|---|---|---|---|---|
| 0 | $0 – $114,000 | $202.90/mo ($2,434.80/yr) | $0/mo ($0/yr) | $0/mo ($0/yr) |
| 4 | $114,001 – $392,999 | $649.20/mo ($7,790.40/yr) | $446.30/mo ($5,355.60/yr) | $83.30/mo ($999.60/yr) |
| 5 | $393,000+ | $689.90/mo ($8,278.80/yr) | $487/mo ($5,844/yr) | $91/mo ($1,092/yr) |
Verified 2026-08-02 · The Finance Buff — IRMAA threshold CPI-U projections (0% scenario)
Federal ordinary income tax brackets
Marginal rates applied to ordinary (non-capital-gains) taxable income. Each rate applies only to the portion of income that falls within its range.
| Rate | Single | Married filing jointly | Married filing separately |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $12,400 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,225 – $384,350 |
| 37% | $640,600+ | $768,700+ | $384,350+ |
Verified 2026-06-08 · IRS Revenue Procedure 2025-32
Standard deductions
The base standard deduction by filing status, plus the additional deduction for taxpayers age 65 or older (IRC §63(f)), which is applied per qualifying person.
| Filing status | Standard deduction | Additional (age 65+, per person) |
|---|---|---|
| Single | $16,100 | $2,050 |
| Married filing jointly | $32,200 | $1,650 |
| Married filing separately | $16,100 | $1,650 |
| Head of household | $24,150 | $2,050 |
Filing status after a spouse dies: the survivor files jointly for the year of death. Qualifying surviving spouse status, which preserves the joint brackets and joint standard deduction for two additional years, requires a dependent child. Without one, the survivor files as single beginning the year after the death and moves to the single columns above.
Verified 2026-06-08 · IRS Revenue Procedure 2025-32
Long-term capital gains brackets
Long-term capital gains and qualified dividends are taxed at 0%, 15%, or 20% depending on taxable income. These are taxable income thresholds (AGI minus your deduction), not MAGI. The rate that applies to a dollar of gain depends on where your total taxable income lands.
| Filing status | 0% rate — taxable income up to | 15% rate — up to | 20% rate |
|---|---|---|---|
| Single | $49,450 | $545,500 | Above $545,500 |
| Married filing jointly | $98,900 | $613,700 | Above $613,700 |
| Married filing separately | $49,450 | $306,850 | Above $306,850 |
| Head of household | $66,200 | $579,600 | Above $579,600 |
Table dated 2025-11-03 · IRS Revenue Procedure 2025-32
Net Investment Income Tax (NIIT) thresholds
The NIIT adds 3.8% on the lesser of your net investment income or the amount by which your MAGI exceeds the threshold for your filing status. These thresholds are fixed by statute and are not adjusted for inflation, so they are unchanged year to year.
| Filing status | MAGI threshold |
|---|---|
| Single | $200,000 |
| Married filing jointly | $250,000 |
| Qualifying surviving spouse | $250,000 |
| Head of household | $200,000 |
| Married filing separately | $125,000 |
Verified 2026-01-01 · https://www.irs.gov/instructions/i8960
OBBBA senior deduction phase-out
The One Big Beautiful Bill Act created an enhanced deduction for taxpayers age 65 and older, added on top of the standard deduction. The deduction is reduced as MAGI rises through a phase-out band and disappears entirely above the upper threshold — making it one of the less-obvious cliffs a retiree can cross with a Roth conversion.
| Filing scenario | Maximum deduction | Phase-out starts (MAGI) | Fully phased out (MAGI) | Phase-out rate |
|---|---|---|---|---|
| Single | $6,000 | $75,000 | $175,000 | 6% |
| MFJ — one spouse eligible | $6,000 | $150,000 | $250,000 | 6% |
| MFJ — both spouses eligible | $12,000 | $150,000 | $250,000 | 12% |
Married filing separately is not eligible for this deduction at any income level. Head of household uses the same $75,000 phase-out start as single filers. The deduction is scheduled to expire after tax year 2028.
Verified 2026-06-05 · https://www.congress.gov/bill/119th-congress/house-bill/1
ACA premium tax credit — Federal Poverty Level
Eligibility for the ACA premium tax credit is measured against the Federal Poverty Level (FPL) for your household size. The 400% FPL line is the subsidy cliff: above it, the premium tax credit drops to zero. The enhanced credits that suspended this cliff from 2021 through 2025 expired on December 31, 2025, so it applies again for 2026 coverage. The 100% and 138% lines set the lower bound, which depends on whether your state expanded Medicaid.
The premium tax credit for the 2026coverage year uses the prior year’s published HHS poverty guidelines — the 2025 figures shown below — because marketplace open enrollment runs in the prior calendar year.
Contiguous 48 states & DC
| Household size | 100% FPL | 138% FPL | 400% FPL |
|---|---|---|---|
| 1 | $15,650 | $21,597 | $62,600 |
| 2 | $21,150 | $29,187 | $84,600 |
| 3 | $26,650 | $36,777 | $106,600 |
| 4 | $32,150 | $44,367 | $128,600 |
| 5 | $37,650 | $51,957 | $150,600 |
| 6 | $43,150 | $59,547 | $172,600 |
| 7 | $48,650 | $67,137 | $194,600 |
| 8 | $54,150 | $74,727 | $216,600 |
Alaska
| Household size | 100% FPL | 138% FPL | 400% FPL |
|---|---|---|---|
| 1 | $19,550 | $26,979 | $78,200 |
| 2 | $26,430 | $36,473 | $105,720 |
| 3 | $33,310 | $45,968 | $133,240 |
| 4 | $40,190 | $55,462 | $160,760 |
| 5 | $47,070 | $64,957 | $188,280 |
| 6 | $53,950 | $74,451 | $215,800 |
| 7 | $60,830 | $83,945 | $243,320 |
| 8 | $67,710 | $93,440 | $270,840 |
Hawaii
| Household size | 100% FPL | 138% FPL | 400% FPL |
|---|---|---|---|
| 1 | $17,990 | $24,826 | $71,960 |
| 2 | $24,320 | $33,562 | $97,280 |
| 3 | $30,650 | $42,297 | $122,600 |
| 4 | $36,980 | $51,032 | $147,920 |
| 5 | $43,310 | $59,768 | $173,240 |
| 6 | $49,640 | $68,503 | $198,560 |
| 7 | $55,970 | $77,239 | $223,880 |
| 8 | $62,300 | $85,974 | $249,200 |
The 100% column is the published HHS poverty guideline; the 138% and 400% columns are calculated from it.
Verified 2026-07-18 · https://www.federalregister.gov/documents/2025/01/17/2025-01377/annual-update-of-the-hhs-poverty-guidelines
Medicaid expansion status
In states that expanded Medicaid, adults below 138% FPL are covered by Medicaid, so marketplace premium tax credits effectively begin at 138% FPL. In non-expansion states, the premium tax credit floor is 100% FPL.
| Group | States |
|---|---|
| Non-expansion (floor 100% FPL) | AL, FL, GA, KS, MS, SC, TN, TX, WI, WY |
| Expansion (floor 138% FPL) | AK, AZ, AR, CA, CO, CT, DE, DC, HI, ID, IL, IN, IA, KY, LA, ME, MD, MA, MI, MN, MO, MT, NE, NV, NH, NJ, NM, NY, NC, ND, OH, OK, OR, PA, RI, SD, UT, VT, VA, WA, WV |
Verified 2026-06-08 · KFF State Health Facts
Retirement account limits
Contribution limits, phase-outs, and distribution rules for the accounts most retirees draw from — each governs how much you can move, give, or must withdraw in a year, and each interacts with the MAGI cliffs above.
Traditional IRA contribution limits
| Contribution | Limit |
|---|---|
| Base limit (under age 50) | $7,500 |
| Catch-up amount (age 50+) | $1,100 |
| Combined limit (age 50+) | $8,600 |
Deduction phase-out (MAGI) by coverage
| Filing status & coverage | Phase-out range (MAGI) |
|---|---|
| Single — covered by workplace plan | $81,000 – $91,000 |
| Single — not covered by workplace plan | No phase-out — full deduction at any MAGI |
| MFJ — contributor covered by workplace plan | $129,000 – $149,000 |
| MFJ — contributor not covered, spouse covered | $242,000 – $252,000 |
| MFJ — neither spouse covered | No phase-out — full deduction at any MAGI |
| MFS — covered or lived with spouse | $0 – $10,000 |
Table dated 2025-11-13 · IRS Notice 2025-67
Qualified Charitable Distribution (QCD) limits
Available once you reach age 70.5. A QCD sends money directly from an IRA to a qualified charity and is excluded from income, which can keep MAGI below a cliff.
| Limit | Amount |
|---|---|
| Annual QCD limit (per taxpayer) | $111,000 |
| One-time split-interest election (lifetime) | $55,000 |
Verified 2026-06-23 · IRS Notice 2025-67
Capital loss deduction (IRC §1211(b))
| Item | Amount |
|---|---|
| Annual cap against ordinary income | $3,000 |
Cap is $1,500 for married filing separately. Not inflation-adjusted.
Table dated 2026-01-01 · https://www.irs.gov/publications/p550
RMD Uniform Lifetime Table
Your Required Minimum Distribution is the prior year-end account balance divided by the distribution period for your age.
| Age | Distribution period |
|---|---|
| 72 | 27.4 |
| 73 | 26.5 |
| 74 | 25.5 |
| 75 | 24.6 |
| 76 | 23.7 |
| 77 | 22.9 |
| 78 | 22 |
| 79 | 21.1 |
| 80 | 20.2 |
| 81 | 19.4 |
| 82 | 18.5 |
| 83 | 17.7 |
| 84 | 16.8 |
| 85 | 16 |
| 86 | 15.2 |
| 87 | 14.4 |
| 88 | 13.7 |
| Age | Distribution period |
|---|---|
| 89 | 12.9 |
| 90 | 12.2 |
| 91 | 11.5 |
| 92 | 10.8 |
| 93 | 10.1 |
| 94 | 9.5 |
| 95 | 8.9 |
| 96 | 8.4 |
| 97 | 7.8 |
| 98 | 7.3 |
| 99 | 6.8 |
| 100 | 6.4 |
| 101 | 6 |
| 102 | 5.6 |
| 103 | 5.2 |
| 104 | 4.9 |
| 105 | 4.6 |
| Age | Distribution period |
|---|---|
| 106 | 4.3 |
| 107 | 4.1 |
| 108 | 3.9 |
| 109 | 3.7 |
| 110 | 3.5 |
| 111 | 3.4 |
| 112 | 3.3 |
| 113 | 3.1 |
| 114 | 3 |
| 115 | 2.9 |
| 116 | 2.8 |
| 117 | 2.7 |
| 118 | 2.5 |
| 119 | 2.3 |
| 120 | 2 |
Table dated 2025-01-01 · IRS Publication 590-B (2025 edition), Appendix B, Table III (Uniform Lifetime)