{
 "publisher": "CalcWyse",
 "url": "https://calcwyse.com/data/",
 "license": "https://creativecommons.org/licenses/by/4.0/",
 "note": "Figures are published by US government agencies; CalcWyse compiles them in one file.",
 "tax_year": 2026,
 "rows": [
  {
   "key": "std_deduction_single",
   "figure": "Standard deduction, single",
   "tax_year": 2026,
   "value": 16100,
   "source": "Internal Revenue Service"
  },
  {
   "key": "std_deduction_mfj",
   "figure": "Standard deduction, married filing jointly",
   "tax_year": 2026,
   "value": 32200,
   "source": "Internal Revenue Service"
  },
  {
   "key": "std_deduction_hoh",
   "figure": "Standard deduction, head of household",
   "tax_year": 2026,
   "value": 24150,
   "source": "Internal Revenue Service"
  },
  {
   "key": "ss_wage_base",
   "figure": "Social Security wage base",
   "tax_year": 2026,
   "value": 184500,
   "source": "Social Security Administration"
  },
  {
   "key": "ss_cola_pct",
   "figure": "Social Security cost-of-living adjustment (%)",
   "tax_year": 2026,
   "value": 2.8,
   "source": "Social Security Administration"
  },
  {
   "key": "ss_max_benefit_fra",
   "figure": "Maximum Social Security benefit at full retirement age (monthly)",
   "tax_year": 2026,
   "value": 4152,
   "source": "Social Security Administration"
  },
  {
   "key": "ss_avg_retired_benefit",
   "figure": "Average retired-worker Social Security benefit (monthly)",
   "tax_year": 2026,
   "value": 2071,
   "source": "Social Security Administration"
  },
  {
   "key": "ss_earnings_test_under_fra",
   "figure": "Social Security earnings test, under full retirement age",
   "tax_year": 2026,
   "value": 24480,
   "source": "Social Security Administration"
  },
  {
   "key": "k401_limit",
   "figure": "401(k) employee deferral limit",
   "tax_year": 2026,
   "value": 24500,
   "source": "Internal Revenue Service"
  },
  {
   "key": "k401_catchup",
   "figure": "401(k) catch-up contribution, age 50+",
   "tax_year": 2026,
   "value": 8000,
   "source": "Internal Revenue Service"
  },
  {
   "key": "k401_super_catchup",
   "figure": "401(k) catch-up contribution, ages 60-63",
   "tax_year": 2026,
   "value": 11250,
   "source": "Internal Revenue Service"
  },
  {
   "key": "dc_total_limit",
   "figure": "Defined-contribution total annual additions limit",
   "tax_year": 2026,
   "value": 72000,
   "source": "Internal Revenue Service"
  },
  {
   "key": "ira_limit",
   "figure": "IRA contribution limit",
   "tax_year": 2026,
   "value": 7500,
   "source": "Internal Revenue Service"
  },
  {
   "key": "ira_catchup",
   "figure": "IRA catch-up contribution, age 50+",
   "tax_year": 2026,
   "value": 1100,
   "source": "Internal Revenue Service"
  },
  {
   "key": "roth_phaseout_single_start",
   "figure": "Roth IRA phase-out start, single",
   "tax_year": 2026,
   "value": 153000,
   "source": "Internal Revenue Service"
  },
  {
   "key": "roth_phaseout_single_end",
   "figure": "Roth IRA phase-out end, single",
   "tax_year": 2026,
   "value": 168000,
   "source": "Internal Revenue Service"
  },
  {
   "key": "roth_phaseout_mfj_start",
   "figure": "Roth IRA phase-out start, married filing jointly",
   "tax_year": 2026,
   "value": 242000,
   "source": "Internal Revenue Service"
  },
  {
   "key": "roth_phaseout_mfj_end",
   "figure": "Roth IRA phase-out end, married filing jointly",
   "tax_year": 2026,
   "value": 252000,
   "source": "Internal Revenue Service"
  },
  {
   "key": "hsa_self",
   "figure": "HSA contribution limit, self-only",
   "tax_year": 2026,
   "value": 4400,
   "source": "Internal Revenue Service"
  },
  {
   "key": "hsa_family",
   "figure": "HSA contribution limit, family",
   "tax_year": 2026,
   "value": 8750,
   "source": "Internal Revenue Service"
  },
  {
   "key": "hsa_catchup",
   "figure": "HSA catch-up contribution, age 55+",
   "tax_year": 2026,
   "value": 1000,
   "source": "Internal Revenue Service"
  },
  {
   "key": "hdhp_min_deductible_self",
   "figure": "HDHP minimum deductible, self-only",
   "tax_year": 2026,
   "value": 1700,
   "source": "Internal Revenue Service"
  },
  {
   "key": "hdhp_min_deductible_family",
   "figure": "HDHP minimum deductible, family",
   "tax_year": 2026,
   "value": 3400,
   "source": "Internal Revenue Service"
  },
  {
   "key": "health_fsa_limit",
   "figure": "Health FSA contribution limit",
   "tax_year": 2026,
   "value": 3400,
   "source": "Internal Revenue Service"
  },
  {
   "key": "medicare_part_b_premium",
   "figure": "Medicare Part B standard monthly premium",
   "tax_year": 2026,
   "value": 202.9,
   "source": "Centers for Medicare & Medicaid Services"
  },
  {
   "key": "medicare_part_b_deductible",
   "figure": "Medicare Part B annual deductible",
   "tax_year": 2026,
   "value": 283,
   "source": "Centers for Medicare & Medicaid Services"
  },
  {
   "key": "medicare_part_a_deductible",
   "figure": "Medicare Part A inpatient deductible",
   "tax_year": 2026,
   "value": 1736,
   "source": "Centers for Medicare & Medicaid Services"
  },
  {
   "key": "irmaa_threshold_single",
   "figure": "Medicare IRMAA threshold, single (MAGI)",
   "tax_year": 2026,
   "value": 109000,
   "source": "Centers for Medicare & Medicaid Services"
  },
  {
   "key": "irmaa_threshold_mfj",
   "figure": "Medicare IRMAA threshold, married filing jointly (MAGI)",
   "tax_year": 2026,
   "value": 218000,
   "source": "Centers for Medicare & Medicaid Services"
  },
  {
   "key": "ltcg_0_top_single",
   "figure": "Long-term capital gains 0% bracket top, single",
   "tax_year": 2026,
   "value": 49450,
   "source": "Internal Revenue Service"
  },
  {
   "key": "ltcg_0_top_mfj",
   "figure": "Long-term capital gains 0% bracket top, married filing jointly",
   "tax_year": 2026,
   "value": 98900,
   "source": "Internal Revenue Service"
  },
  {
   "key": "gift_exclusion",
   "figure": "Annual gift tax exclusion",
   "tax_year": 2026,
   "value": 19000,
   "source": "Internal Revenue Service"
  },
  {
   "key": "estate_exclusion",
   "figure": "Estate tax basic exclusion",
   "tax_year": 2026,
   "value": 15000000,
   "source": "Internal Revenue Service"
  },
  {
   "key": "child_tax_credit",
   "figure": "Child tax credit per child",
   "tax_year": 2026,
   "value": 2200,
   "source": "Internal Revenue Service"
  },
  {
   "key": "salt_cap",
   "figure": "State and local tax (SALT) deduction cap",
   "tax_year": 2026,
   "value": 40400,
   "source": "Internal Revenue Service"
  },
  {
   "key": "qcd_limit",
   "figure": "Qualified charitable distribution limit",
   "tax_year": 2026,
   "value": 111000,
   "source": "Internal Revenue Service"
  },
  {
   "key": "conforming_loan_limit",
   "figure": "Conforming loan limit, most US counties",
   "tax_year": 2026,
   "value": 832750,
   "source": "Federal Housing Finance Agency"
  },
  {
   "key": "mileage_rate_cents",
   "figure": "Business standard mileage rate (cents per mile)",
   "tax_year": 2026,
   "value": 72.5,
   "source": "Internal Revenue Service"
  }
 ]
}