| Rate | Single | Married joint | Married separate | Head of household |
|---|---|---|---|---|
| 10% | $0 | $0 | $0 | $0 |
| 12% | $12,400 | $24,800 | $12,400 | $17,700 |
| 22% | $50,400 | $100,800 | $50,400 | $67,450 |
| 24% | $105,700 | $211,400 | $105,700 | $105,700 |
| 32% | $201,775 | $403,550 | $201,775 | $201,750 |
| 35% | $256,225 | $512,450 | $256,225 | $256,200 |
| 37% | $640,600 | $768,700 | $384,350 | $640,600 |
Thresholds are TAXABLE income (after deductions), not gross. Each rate applies only to the income inside its band.
| Filing status | Standard | Age 65+ add-on | Senior deduction |
|---|---|---|---|
| Single | $16,100 | $2,050 | $6,000 |
| Married joint | $32,200 | $1,650 | $6,000 |
| Married separate | $16,100 | $1,650 | not eligible |
| Head of household | $24,150 | $2,050 | $6,000 |
Age 65+ add-on is per qualifying filer. The senior deduction (tax years 2025–2028) is also per qualifying filer 65+, reduced by 6% of MAGI above Single $75,000 · Married joint $150,000 · Head of household $75,000.
| Rate | Single | Married joint | Married separate | Head of household |
|---|---|---|---|---|
| 0% | $0 | $0 | $0 | $0 |
| 15% | $49,450 | $98,900 | $49,450 | $66,200 |
| 20% | $545,500 | $613,700 | $306,850 | $579,600 |
Breakpoints are total taxable income with gains stacked on top of ordinary income.
| Born | First RMD at |
|---|---|
| 1950 or earlier | age 72 |
| 1951–1959 | age 73 |
| 1960 or later | age 75 |
Birth year 1959 is unsettled — 26 CFR 1.401(a)(9)-2(b)(2)(v) is [Reserved]; the proposed regulation gives 73.
| Age | Divisor | % of balance |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 75 | 24.6 | 4.07% |
| 80 | 20.2 | 4.95% |
| 85 | 16.0 | 6.25% |
| 90 | 12.2 | 8.20% |
Account owners only. Inherited IRAs use the Single Life Table instead.
| Single MAGI | Married joint MAGI | Part B / month | Part D / month | Total / month |
|---|---|---|---|---|
| over $109,000 | over $218,000 | $81.20 | $14.50 | $95.70 |
| over $137,000 | over $274,000 | $202.90 | $37.50 | $240.40 |
| over $171,000 | over $342,000 | $324.60 | $60.40 | $385.00 |
| over $205,000 | over $410,000 | $446.30 | $83.30 | $529.60 |
| from $500,000 | from $750,000 | $487.00 | $91.00 | $578.00 |
Standard Part B premium $202.90/month with no surcharge. A tier applies strictly above its floor; the top tier applies from its floor. Surcharges are per person.
| Household | 100% | 250% | 400% |
|---|---|---|---|
| 1 person | $15,650 | $39,125 | $62,600 |
| 2 people | $21,150 | $52,875 | $84,600 |
| 3 people | $26,650 | $66,625 | $106,600 |
| 4 people | $32,150 | $80,375 | $128,600 |
48 contiguous states + DC. Add $5,500 per person above 8. Alaska and Hawaii use higher guidelines. Marketplace subsidies for 2026 coverage use the guidelines published the prior year.
| Installment | Due |
|---|---|
| Q1 | Apr 15, 2026 |
| Q2 | Jun 15, 2026 |
| Q3 | Sep 15, 2026 |
| Q4 | Jan 15, 2027 |
The underpayment rate is reset every quarter under IRC §6621; only announced quarters are quoted here.