What are the biggest tax changes for 2026?

The biggest 2026 tax changes include inflation-adjusted tax brackets, updated standard deduction amounts ($15,000 single / $30,000 married), higher retirement contribution limits ($23,500 for 401k), and new super catch-up contributions for ages 60-63.

Did the 2017 tax cuts expire?

Many provisions from the Tax Cuts and Jobs Act (TCJA) were set to expire after 2025. Check the latest legislation to see which provisions were extended, modified, or allowed to expire — this significantly impacts your 2026 taxes.

What is the standard deduction for 2026?

The 2026 standard deduction is $15,000 for single filers and $30,000 for married filing jointly. Filers age 65+ get an additional $1,550 (single) or $1,300 per spouse (married).

2026 Tax Changes: What's New for Your Tax Return

The 2026 tax year brings important changes that affect nearly every American taxpayer. Here’s everything you need to know.

2026 Federal Income Tax Brackets

Single Filers

Tax Rate	Taxable Income Range
10%	$0–$11,925
12%	$11,926–$48,475
22%	$48,476–$103,350
24%	$103,351–$197,300
32%	$197,301–$250,525
35%	$250,526–$626,350
37%	Over $626,350

Married Filing Jointly

Tax Rate	Taxable Income Range
10%	$0–$23,850
12%	$23,851–$96,950
22%	$96,951–$206,700
24%	$206,701–$394,600
32%	$394,601–$501,050
35%	$501,051–$751,600
37%	Over $751,600

For a detailed breakdown of how brackets work, see how tax brackets work and our tax bracket calculator.

Standard Deduction (2026)

Filing Status	2026 Amount	2025 Amount	Change
Single	$15,000	$14,600	+$400
Married Filing Jointly	$30,000	$29,200	+$800
Head of Household	$22,500	$21,900	+$600
Additional (age 65+ / blind, single)	$1,550	$1,500	+$50
Additional (age 65+ / blind, married)	$1,300	$1,250	+$50

For standard deduction vs itemizing guidance, see our detailed comparison.

Retirement Account Limits (2026)

Account	2026 Limit	2025 Limit	Change
401k (employee)	$23,500	$23,000	+$500
401k catch-up (50-59, 64+)	$7,500	$7,500	—
401k super catch-up (60-63)	$11,250	$11,250	NEW
IRA	$7,000	$7,000	—
IRA catch-up (50+)	$1,000	$1,000	—
SEP IRA	$70,000	$69,000	+$1,000
SIMPLE IRA	$16,500	$16,000	+$500
HSA (individual)	$4,300	$4,150	+$150
HSA (family)	$8,550	$8,300	+$250

New: Super Catch-Up Contributions

Starting in 2025 under SECURE 2.0, workers ages 60-63 can make enhanced catch-up contributions:

Age	Regular Contribution	Catch-Up	Super Catch-Up	Total
Under 50	$23,500	—	—	$23,500
50-59	$23,500	$7,500	—	$31,000
60-63	$23,500	—	$11,250	$34,750
64+	$23,500	$7,500	—	$31,000

Roth IRA Income Limits (2026)

Filing Status	Full Contribution	Phase-Out	No Contribution
Single	Under $150,000	$150,000–$165,000	Over $165,000
Married Filing Jointly	Under $236,000	$236,000–$246,000	Over $246,000

See Roth IRA income limits for more details on backdoor Roth strategies.

Key Tax Credits (2026)

Credit	2026 Amount	Eligibility
Child Tax Credit	$2,000 per child	Under 17, income limits apply
Earned Income Tax Credit (max, 3+ children)	$7,830	Income limits vary by filing status
Child and Dependent Care Credit	Up to $2,100	Working parents with childcare expenses
Lifetime Learning Credit	Up to $2,000	Tuition and education expenses
Saver’s Credit	Up to $1,000 ($2,000 married)	Low-income retirement contributions
EV Tax Credit	Up to $7,500	New qualifying electric vehicles

Capital Gains Tax Rates (2026)

Filing Status	0% Rate	15% Rate	20% Rate
Single	Up to $48,350	$48,351–$533,400	Over $533,400
Married Filing Jointly	Up to $96,700	$96,701–$600,050	Over $600,050

Long-term capital gains tax rates apply to assets held over one year. Short-term gains are taxed as ordinary income.

Estate and Gift Tax (2026)

Provision	2026 Amount
Estate tax exemption	$13,990,000 per person
Married couple (portable)	$27,980,000
Annual gift tax exclusion	$19,000 per recipient
Lifetime gift tax exemption	$13,990,000 (shared with estate)

SALT Deduction

Provision	2026 Status
State and local tax deduction cap	$10,000 ($5,000 if married filing separately)
Includes	State income/sales tax + property tax
Impact	Primarily affects high-tax states (CA, NY, NJ, CT)

Key Dates for 2026 Tax Year

Date	Deadline
January 15, 2027	Q4 2026 estimated tax payment due
January 31, 2027	W-2s and 1099s sent to taxpayers
April 15, 2027	Tax return due (or extension)
April 15, 2027	IRA/HSA contribution deadline for 2026
April 15, 2027	Q1 2027 estimated tax payment due
October 15, 2027	Extended return deadline

Tax Planning Strategies for 2026

Strategy	Who Benefits
Max out retirement contributions	Everyone — reduces taxable income
Tax-loss harvesting	Investors with capital gains
Roth conversions	Lower-income years (early retirement, between jobs)
Bunch charitable deductions	Itemizers close to standard deduction threshold
HSA contributions	Anyone with a high-deductible health plan
Estimated tax payments	Freelancers, self-employed, investors
Review withholding	Avoid surprises — use our tax withholding calculator

Bottom Line

The 2026 tax year brings mostly inflation adjustments, with the most notable changes being the super catch-up contribution for ages 60-63 and ongoing uncertainty around TCJA provision expirations. Optimize your situation by maximizing retirement contributions, understanding your bracket, and planning throughout the year rather than waiting until tax season.

For help filing, see our guides on how to file taxes for free and best tax software.

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