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The 2027 numbers: published, computed or still to come

The IRS released most 2027 income tax amounts on November 5, 2026. We show what is published, what we computed and what is still unannounced, each with its source.

Prepared by Prem Tax and Accounting Corp. Last reviewed November 6, 2026. Figures as of November 6, 2026.

The 2027 figures are arriving in pieces. The IRS released most income tax amounts on November 5, 2026, and Social Security released its numbers on October 14, 2026. The Three-Tag Number Shelf marks each figure as published, computed or not yet published, so you know how far to lean on it. Compare with the 2026 figures and our look-ahead.

The short version

Published: income tax amounts (Rev. Proc. 2026-35), HSA limits, Social Security amounts and the Medicare Part D cap.
Computed by us: the SALT cap and the five-year 529 gift figure.
Planning estimate only: the first Medicare surcharge tier.
Not published as of November 6, 2026: 401(k), IRA and IRA-gift limits, Medicare Part B premiums and surcharge tiers, mileage rates.

Published for 2027

Item	2027 figure	Source
Standard deduction	$33,200 joint; $16,600 single; $24,925 head of household	Rev. Proc. 2026-35
37% bracket starts above	$793,650 joint; $661,375 single	Rev. Proc. 2026-35
0% rate on long-term gains up to	$102,100 joint; $51,050 single	Rev. Proc. 2026-35
Gift exclusion; estate exclusion	$20,000; $15,480,000	Rev. Proc. 2026-35
Section 179 limit	$2,640,000, phasing out above $4,230,000	Rev. Proc. 2026-35
HSA self-only; family	$4,500; $9,000	Rev. Proc. 2026-24
Social Security	Wage base $192,300; benefit increase 3.6%; earnings test $25,560 before full retirement age	SSA, October 14, 2026
Medicare Part D out-of-pocket cap	$2,400	CMS, April 6, 2026

Social Security taxable wage base Dollars of yearly earnings taxed for Social Security

2025$176,100

2026$184,500

2027$192,300

Source: Social Security Administration

Computed or estimated

Item	Figure	Tag
SALT cap, 2027	$40,804, phasing down above $510,050 of income	Computed: the law sets 101% of 2026. The IRS printed no figure
Five-year 529 gift election	$100,000 per donor per beneficiary	Computed: 5 x $20,000
First Medicare surcharge (IRMAA) tier	Starts above about $112,000 single; $224,000 joint	Planning estimate. CMS has not published it

IRMAA is the income-related monthly adjustment amount, an extra Medicare charge for higher incomes, based on income from two years earlier (2025 for 2027). Our estimate is unsettled because one month of price data is missing.

Not published yet

401(k), IRA, catch-up and IRA gift limits. For comparison, 2026 is $24,500, $7,500 and $111,000. Last year's notice came November 13, 2025.
Medicare Part B premium and surcharge tiers. The 2026 standard premium is $202.90 a month. Last year's came November 14, 2025.
Mileage rates, usually announced in December. Any 2027 figure you see elsewhere for these is a projection.

What changes each year

The IRS usually announces income tax amounts in October or November, so the 2028 set would normally follow in fall 2027. The SALT cap rises 1 percent a year by statute.

The Three-Tag Number Shelf

Published: copy the number, the year and the document name.
Computed: copy the formula too, and expect IRS forms to round it.
Not yet published: write "to be announced" and leave the number blank.
Recheck the shelf in mid-November 2026 and again each fall.

Common questions

Why is there no 2027 401(k) limit here?

The IRS has not announced one. Any figure you see elsewhere is a projection.

What is the 2027 standard deduction?

It is $33,200 joint, $16,600 single and $24,925 head of household (Rev. Proc. 2026-35).

Why is the SALT figure marked computed?

The law sets each cap at 101 percent of the year before. The IRS has not printed the dollars and the law gives no rounding rule, so forms might round.

Official sources

Keep reading

Please read: general information only

This page gives general information and education about current federal and state tax topics, including recent legislation, planning ideas, retirement and annuity rules, and court decisions. It is not tax, legal, accounting, investment, insurance or other professional advice, and it is not a substitute for advice from a qualified CPA, attorney or other adviser who knows your facts. Reading it does not create a CPA-client or any other professional relationship with Prem Tax and Accounting Corp. Prem Tax and Accounting Corp is a CPA firm, not a law firm. It does not sell insurance or investment products, and it does not recommend, rate or sell any annuity, fund or other product. A planning idea, a strategy name or an example here is not a recommendation to take or avoid any action.

Tax rules, thresholds, rates and deadlines change often, and Congress, the IRS, the courts and the states change how they apply them. Guidance on recent legislation is still being issued. We checked the figures against the official sources named on the page on the date shown (last reviewed November 6, 2026), but we do not promise that this page is complete, current or free of errors, and we do not update it the moment a rule changes. Where the rules are unsettled or guidance is still pending we say so. Amounts for a future year are labelled planning figures until the IRS or another agency publishes them. Examples use invented numbers and are for illustration only.

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Questions about how the new tax law or your year-end moves apply to you? Keshav Agrawal is a U.S. CPA and a Chartered Accountant (CA) from India. We prepare U.S. and Illinois returns, plan with you, and work alongside your financial adviser, insurance agent or attorney. We sell no investment or insurance products. Book a 10-minute call or send us a message.

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