Federal tax numbers for 2023, 2024, 2025 and 2026 side by side
One page of tables for the amounts people look up most, with tax years down the side so you can scan a column. The 2026 rows are planning figures; Pub 17 (2026) is not published yet.
Prepared by Prem Tax and Accounting Corp. Last checked against official sources on October 26, 2026.
Amounts for 2023 to 2025 are final. The 2026 rows are planning figures from Rev. Proc. 2025-32, Notice 2025-67 and the 2025 law (Public Law 119-21), because Pub 17 (2026) is not out yet. Social Security wage bases come from the Social Security Administration's yearly notices, and HSA and mileage figures from IRS revenue procedures and notices. Think of this page as a friendly summary; the IRS publication has the last word.
Standard deduction
| Year | Single or married separate | Joint or surviving spouse | Head of household | Extra if 65+ or blind, per box (married / unmarried) |
|---|---|---|---|---|
| 2023 | $13,850 | $27,700 | $20,800 | $1,500 / $1,850 |
| 2024 | $14,600 | $29,200 | $21,900 | $1,550 / $1,950 |
| 2025 | $15,750 | $31,500 | $23,625 | $1,600 / $2,000 |
| 2026 planning | $16,100 | $32,200 | $24,150 | $1,650 / $2,050 |
Tax brackets: where the first two end
Rates are 10, 12, 22, 24, 32, 35 and 37 percent in all four years. These are taxable-income ceilings; higher brackets are on our 2026 brackets page.
| Year | Single, 10% to | Single, 12% to | Joint, 10% to | Joint, 12% to |
|---|---|---|---|---|
| 2023 | $11,000 | $44,725 | $22,000 | $89,450 |
| 2024 | $11,600 | $47,150 | $23,200 | $94,300 |
| 2025 | $11,925 | $48,475 | $23,850 | $96,950 |
| 2026 planning | $12,400 | $50,400 | $24,800 | $100,800 |
Capital gains: the 0 percent ceiling
Long-term gains and qualified dividends are taxed at 0 percent up to this taxable income.
| Year | Single | Joint | Head of household |
|---|---|---|---|
| 2023 | $44,625 | $89,250 | $59,750 |
| 2024 | $47,025 | $94,050 | $63,000 |
| 2025 | $48,350 | $96,700 | $64,750 |
| 2026 planning | $49,450 | $98,900 | $66,200 |
Retirement and health savings
| Year | IRA | 401(k), 403(b), TSP | HSA, self-only | HSA, family |
|---|---|---|---|---|
| 2023 | $6,500 | $22,500 | $3,850 | $7,750 |
| 2024 | $7,000 | $23,000 | $4,150 | $8,300 |
| 2025 | $7,000 | $23,500 | $4,300 | $8,550 |
| 2026 planning | $7,500 | $24,500 | $4,400 | $8,750 |
At 50 or older you can add $1,000 to the IRA limit for 2023 to 2025 and $1,100 for 2026, and $7,500 to the workplace limit for 2023 to 2025 and $8,000 for 2026. Ages 60 to 63 get $11,250 in 2025 and 2026 in place of that workplace extra.
Child credit, payroll and mileage
| Year | Child tax credit | Refundable part | Social Security wage base | Business mileage, cents |
|---|---|---|---|---|
| 2023 | $2,000 | $1,600 | $160,200 | 65.5 |
| 2024 | $2,000 | $1,700 | $168,600 | 67 |
| 2025 | $2,200 | $1,700 | $176,100 | 70 |
| 2026 planning | $2,200 | $1,700 | $184,500 | 72.5, then 76 from July 1 |
Itemizing: the state and local tax cap
| Year | SALT cap | Cap starts to shrink above modified AGI |
|---|---|---|
| 2023 | $10,000 | No shrinking |
| 2024 | $10,000 | No shrinking |
| 2025 | $40,000 | $500,000 |
| 2026 planning | $40,400 | $505,000 |
Married filing separately gets half. The cap never shrinks below $10,000 ($5,000 married separate).
New deductions, tax years 2025 to 2028
Claim these on Schedule 1-A whether you take the standard deduction or itemize. The caps are the same for 2025 and 2026 (planning).
| Deduction | Largest amount | Starts to shrink above modified AGI (single / joint) |
|---|---|---|
| Qualified tips | $25,000 | $150,000 / $300,000 |
| Overtime pay (the premium part only) | $12,500 single, $25,000 joint | $150,000 / $300,000 |
| Car loan interest (new vehicle, loan taken after 2024) | $10,000 | $100,000 / $200,000 |
| Age 65 or older | $6,000 per person | $75,000 / $150,000 |
Past the start point, tips and overtime fall by $100 per $1,000 of extra income, car loan interest by $200 per $1,000 or part of it, and the age deduction by 6 percent of the excess. Married people must file jointly to claim the tips, overtime and age deductions, and those three also require Social Security numbers.
Common questions
Why are the 2026 rows called planning figures?
The IRS has not issued Publication 17 (2026) yet, and we expect it around mid-January to February 2027. The 2026 rows come from Rev. Proc. 2025-32, Notice 2025-67 and the 2025 law, so use them for planning and check them again when the publication appears.
Which row do I use for my own return?
Use the row for the tax year of the return. A 2025 return, filed in 2026, uses the 2025 row. The 2026 row is for income you earn this year and the return you file next year.
Where can I see the full tax brackets?
Our [2026 tax brackets](/tax-brackets-2026/) page has every bracket and an estimator, and [Important for 2026](/important-2026/) lists the other changes for this year.
Official sources
- IRS Publication 17 (2025)
- IRS Publication 17 (2024)
- IRS Publication 17 (2023)
- IRS Revenue Procedure 2025-32, tax year 2026 inflation adjustments
- IRS Notice 2025-67, 2026 retirement plan limits
- Public Law 119-21 (2025), enacted text
Keep reading
- Standard Deduction 2023 to 2026: Pub 17 Chapter 10
- IRA Rules for 2023 to 2026: Pub 17 Chapter 9
- Deductible Taxes and SALT Cap: Pub 17 Chapter 11
- Child Tax Credit and ODC (Pub 17 Chapter 14)
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