2026 Numbers (updated yearly)
Key United States figures used across the books, for tax year 2026. They change every year; check the official source each January.
| Item | 2026 | Source |
|---|---|---|
| 401(k), 403(b), governmental 457, TSP employee deferral | $24,500 | IRS IR-2025-111; Notice 2025-67 |
| Catch-up, age 50 or older | $8,000 more | IRS Notice 2025-67 |
| Catch-up, ages 60–63 | $11,250 (instead of $8,000) | IRS Notice 2025-67 |
| Roth catch-up rule | If your Social Security wages from that employer were above $150,000 last year, your catch-up must be Roth | IRS Notice 2025-67; IRS catch-up contributions page |
| IRA (traditional and Roth combined) | $7,500, plus $1,100 at 50 or older | IRS IR-2025-111 |
| Roth IRA income phase-out | $153,000–$168,000 single or head of household; $242,000–$252,000 married filing jointly | IRS IR-2025-111 |
| Health savings account | $4,400 self-only; $8,750 family; plus $1,000 at 55 or older | IRS Rev. Proc. 2025-19 |
| Estate and lifetime gift exemption | $15,000,000 per person | IRS Rev. Proc. 2025-32 (OBBBA, Public Law 119-21) |
| Annual gift exclusion | $19,000 per recipient | IRS Rev. Proc. 2025-32 |
| Social Security wage base | $184,500 | SSA 2026 COLA fact sheet |
| Full retirement age | 67 for anyone born in 1960 or later | SSA |
Links:
- IRS: 2026 401(k) and IRA limits
- IRS Notice 2025-67
- IRS Rev. Proc. 2025-19
- IRS Rev. Proc. 2025-32
- SSA 2026 COLA fact sheet
Educational only, not financial, tax, or legal advice.