A plain-English reference to the year's key retirement tax figures — contribution limits, RMD ages, IRMAA tiers, brackets, and the estate exemption — all drawn from official IRS and CMS releases.
Tax figures change every year, and getting them wrong is expensive. This page collects the 2026 numbers a pre-retiree actually needs in one place. It's a reference, not a news feed — we review and date it rather than chase headlines. Where a figure drives a decision, we link to the strategy page that explains it.
| Account | Under 50 | Catch-up / total |
|---|---|---|
| 401(k), 403(b), 457, TSP elective deferral | $24,500 | +$8,000 (50+) = $32,500 |
| 401(k) "super catch-up" ages 60–63 | — | +$11,250 = $35,750 |
| Traditional / Roth IRA | $7,500 | +$1,100 (50+) = $8,600 |
| SIMPLE IRA | $17,000 | +$4,000 (50+); higher for 60–63 |
New for 2026 — the Roth catch-up rule: if you're 50+ and earned more than $150,000 in wages from your employer in the prior year, your catch-up contributions must now be made on a Roth (after-tax) basis. If your plan doesn't offer Roth, you may lose the ability to make catch-ups at all. See 401(k) strategies →
| Your birth year | RMD begins at age |
|---|---|
| 1950 or earlier | Already applies (72 or 70½) |
| 1951–1959 | 73 |
| 1960 or later | 75 |
Roth IRAs have no lifetime RMDs for the original owner. Missing an RMD carries a penalty (reduced under SECURE 2.0). See our RMD planning page and the RMD estimator.
Based on your 2024 MAGI (a 2-year lookback). Standard Part B is $202.90/month; higher tiers add surcharges per person.
| Single MAGI (2024) | Married filing jointly (2024) | Part B / month |
|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 |
| $109,001–$137,000 | $218,001–$274,000 | $284.10 |
| $137,001–$171,000 | $274,001–$342,000 | $405.80 |
| $171,001–$205,000 | $342,001–$410,000 | $527.50 |
| $205,001–$500,000 | $410,001–$750,000 | $649.20 |
| > $500,000 | > $750,000 | $689.90 |
Each tier is a cliff — one dollar over triggers the full surcharge, and Part D adds its own. How IRMAA works → · Check your tier →
| Rate | Single — taxable income | Married filing jointly |
|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 |
| 12% | $12,401–$50,400 | $24,801–$100,800 |
| 22% | $50,401–$105,700 | $100,801–$211,400 |
| 24% | $105,701–$201,775 | $211,401–$403,550 |
| 32% | $201,776–$256,225 | $403,551–$512,450 |
| 35% | $256,226–$640,600 | $512,451–$768,700 |
| 37% | Over $640,600 | Over $768,700 |
2026 standard deduction: $16,100 single / $32,200 married filing jointly. The 24% bracket remains a common target ceiling for Roth conversions. Bracket management →
| Item | 2026 amount |
|---|---|
| Lifetime estate & gift exemption (per person) | $15,000,000 |
| Married couple combined (with portability) | $30,000,000 |
| Annual gift tax exclusion (per recipient) | $19,000 |
| Top federal estate tax rate | 40% |
Major change: the One Big Beautiful Bill Act (signed July 2025) eliminated the scheduled sunset that would have cut the exemption roughly in half in 2026. The exemption instead rose to $15 million per person and is now indexed for inflation going forward. Estate tax planning →
These figures tell you where the lines are. A complimentary review shows you how to plan around them — before RMDs, IRMAA, and brackets do the deciding for you.
Free 2-minute self-assessment
See how these figures apply to your situation — your exposure to RMDs, IRMAA, and the Widow Tax Penalty, in 13 questions.
Get My Score →Figures on this page are for the 2026 tax year and are drawn from IRS releases (Notice 2025-67, Rev. Proc. 2025-32), the CMS 2026 Medicare announcement, and the One Big Beautiful Bill Act. They are provided for general educational reference, last reviewed on the date shown, and may be superseded by later guidance. This is not tax, legal, or investment advice. Verify current figures with a qualified professional before acting. IRS Circular 230: any tax information here is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the U.S. Internal Revenue Code.