The numbers at a glance

The 2026 figures are final: they belong on the return filed in early 2027. The 2027 figures are shown where the IRS has published them (Rev. Proc. 2026-35, November 5, 2026) and marked “to come” where it has not; the retirement-plan limits usually follow in November. State figures are updated as each state’s revenue department publishes them.

Deductions
	2026	2027
Standard deduction, single	$16,100	$16,600
Standard deduction, head of household	$24,150	$24,925
Standard deduction, married filing jointly	$32,200	$33,200
Age-65 or blind add-on, single / each spouse	$2,050 / $1,650	to come
Senior deduction, each person 65+ (shrinks above $75,000 / $150,000)	$6,000	$6,000
SALT cap (shrinks above $505,000 of income)	$40,400	$40,804 (up 1%)
Charitable gifts without itemizing, single / joint	$1,000 / $2,000	$1,000 / $2,000

2026 federal brackets (taxable income)
Rate	Single	Married filing jointly	Head of household
10%	$0 – $12,400	$0 – $24,800	$0 – $17,700
12%	to $50,400	to $100,800	to $67,450
22%	to $105,700	to $211,400	to $105,700
24%	to $201,775	to $403,550	to $201,750
32%	to $256,225	to $512,450	to $256,200
35%	to $640,600	to $768,700	to $640,600
37%	over $640,600	over $768,700	over $640,600
0% long-term capital gains, taxable income up to	$49,450	$98,900	to come

2027 federal brackets (taxable income) — Rev. Proc. 2026-35
Rate	Single	Married filing jointly
10%	$0 – $12,800	$0 – $25,600
12%	to $52,025	to $104,050
22%	to $109,125	to $218,250
24%	to $208,325	to $416,650
32%	to $264,550	to $529,100
35%	to $661,375	to $793,650
37%	over $661,375	over $793,650

Retirement, savings and family
	2026	2027
401(k), 403(b), 457	$24,500	to come
Catch-up at 50+ (ages 60–63)	$8,000 ($11,250)	to come
IRA (catch-up at 50+)	$7,500 ($1,100)	to come
HSA, self-only / family (catch-up at 55+, $1,000)	$4,400 / $8,750	$4,500 / $9,000
Charitable gift from an IRA (QCD), age 70½+	$111,000	to come
Social Security wage base	$184,500	$192,300
Child tax credit, per child (refundable part)	$2,200 ($1,700)	$2,300 ($1,800)
Dependent care FSA, per household	$7,500	$7,500

Gifts, estates and information returns
	2026	2027
Annual gift exclusion, per person	$19,000	$20,000
Estate and lifetime gift exemption	$15 million	$15.48 million
Form 1099-K (payment apps)	Over $20,000 and 200 payments	Same
Form 1099-NEC / 1099-MISC	$2,000	to come (indexed from 2027)

Social Security, Medicare and Kansas
	2026	2027
Social Security provisional income, single (50% / 85% tiers)	$25,000 / $34,000	same (never indexed)
Social Security provisional income, joint	$32,000 / $44,000	same (never indexed)
Medicare IRMAA begins above MAGI, single / joint (two-year lookback)	$109,000 / $218,000	to come
Part B premium, standard / top tier, per month	$202.90 / $689.90	to come
Kansas income tax, lower rate	5.2% on first $23,000 ($46,000 joint)	5.2% (no SB 269 cut certified)
Kansas income tax, top rate	5.58%	5.58% (no SB 269 cut certified)
Standard deduction, single / joint	$3,605 / $8,240 (not indexed)	$3,605 / $8,240 unless the law changes
Standard deduction, head of household / separate	$6,180 / $4,120	$6,180 / $4,120 unless the law changes
Extra standard deduction, 65+ or blind	$850 single or HOH, $700 married, per federal addition	same
Personal exemption, single / joint	$9,160 / $18,320	$9,160 / $18,320 unless the law changes
Exemption per dependent (and extra for head of household)	$2,320	$2,320
Kansas EITC / child care credit	17% of federal / 50% of federal	17% / 50%
Learning Quest 529 subtraction	$3,000 per beneficiary ($6,000 joint)	$3,000 / $6,000
Homestead refund income limit (K-40H)	$43,389 (2025 claim year; 2026 to come)	to come
SAFESR income limit (K-40PT) / SVR freeze limit	$25,380 / $58,041 (2025; 2026 to come)	to come
Gun storage credit	25% of cost, up to $250	25%, up to $250 (through 2028)

Already scheduled

These changes are already law, written to start or stop on a set date. Nobody has to vote on them.

2026–2027. Catch-up contributions go Roth for higher earners. If you are 50 or older and earned more than $150,000 in Social Security wages the year before, your 401(k) catch-up must go into the Roth side: no deduction now, tax-free later.
2027. The Saver’s Match replaces the Saver’s Credit: up to $1,000 deposited directly into your retirement account, phasing out by $35,500 of income single and $71,000 joint.
2027. A new federal scholarship tax credit, up to $1,700 for gifts to approved scholarship organizations. Whether your state opts in is up to each state. The $2,000 threshold for Forms 1099-NEC and 1099-MISC starts rising with inflation.
End of 2028. The deductions for tips, overtime, car loan interest and the $6,000 senior deduction expire unless Congress extends them. Last birth year for the $1,000 Trump account deposit.
2027–2029. The SALT cap rises 1% a year, to about $41,600 in 2029. In 2030 it drops back to $10,000.
Permanent, with no expiration date: the rates and brackets, the larger standard deduction, the $2,200 child tax credit, the $15 million estate exemption, the 20% deduction for business owners, and the charitable deduction for non-itemizers. “Permanent” means until Congress changes it.

Behind the scenes

A preparer works from two years of tables at once. The 2026 tables settle the return on the desk. The 2027 tables settle everything else raised in the same appointment: pension withholding, estimated payments, how far a Roth conversion can go before the next Medicare tier. When a 2027 figure hasn’t been published, the plan is built on the 2026 figure and flagged for a re-check in the spring.

Sources: IRS Rev. Proc. 2025-32 (2026 inflation adjustments) and Rev. Proc. 2026-35 (2027, released November 5, 2026); Rev. Proc. 2026-24 (2027 HSA limits); SSA (2027 wage base, October 14, 2026); IRS Notice 2025-67 (retirement limits); CMS 2026 Medicare premiums; Kansas revenue department publications for the state figures. 2027 figures will be added, and this page’s date updated, as each is published.