IRS Announcements of 2026 Inflation-Adjusted Amounts
IRS Notice 2025-67
IRS Announcements of 2026 Inflation-Adjusted Amounts
The IRS has released Revenue Procedures announcing key inflation-adjusted tax
amounts that will apply for the 2026 tax year. Below is a summary of the
primary changes for individuals, families, and small businesses.
Revenue Procedure 2025-19
Health Savings Account (HSA) Contribution Limits for 2026
- Single: $4,400
- Family: $8,750
- Excepted Benefit HRA: $2,200
Revenue Procedure 2025-32
Standard Deduction (2026)
- Single / Married Filing Separately (MFS): $16,100
- Head of Household: $24,150
- Married Filing Jointly (MFJ): $32,200
- Additional amount for Aged/Blind:
- $1,650 for Single or Head of Household
- $2,050 for Married (filing jointly or separately)
Other Indexed Amounts
- Health FSA: $3,400
- Kiddie Tax unearned income threshold: $1,350 (unchanged)
- Section 179 expensing limit: $2,650,000
- 199A Qualified Business Income (QBI) deduction phase-outs:
| Filing Status | Threshold Amount | Phase-In Range Amount |
|---|---|---|
| Married Individuals Filing Joint Returns | $403,500 | $553,500 |
| Married Individuals Filing Separate Returns | $201,775 | $276,775 |
| All Other Returns | $201,750 | $276,750 |
Additional Business-Related Amounts
- Small Business Revenues threshold: $32,000,000
- SEHRA (Small Employer HRA) limits:
- $6,450 single
- $13,100 family
2026 IRA Limits
- 2026 IRA Contribution Limit: $7,500 (up from $7,000)
- Over Age 49 Catch-Up: $1,100 (up from $1,000)
2026 Qualified Plan Employee Deferrals
| Max Regular Deferral | Age 50–59 and Age 64+ Catch-Up | Age 60, 61, 62, 63 Catch-Up |
|---|---|---|
| $24,500 | $8,000 | $11,250 |
2026 SIMPLE-IRA Deferral Limits
| # of Employees | Max Regular Deferral | Age 50–59 and Age 64+ Catch-Up | Age 60, 61, 62, 63 End-of-Year Catch-Up |
|---|---|---|---|
| Under 25 Employees | $18,100 | $3,850 | $5,250 |
| 26–100 Employees (if employer provides 4% match) |
$18,100 | $3,850 | $5,250 |
| Over 100 Employees | $17,000 | $4,000 | $5,250 |
(Source graphic © 2025 Jennings Advisory Group, LLC)
