2026税务参考指南

2026 Tax Reference Guide Alternative Minimum Tax(AMT) Tax BracketTaxable Income Between: Income TaxLong-Term Capital Gains & Qualified Dividend Tax Retirement Taxable Income Threshholds Traditional IRA and Roth IRA Contributions Single Under Age 50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$7,500Age 50 and Over. . . . . . . . . . . . . . . . . . . . . . . . . . . . .$8,600 Single or Head of Household Single $0–$12,400. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10%$12,401–$50,400. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12%$50,401–$105,700. . . . . . . . . . . . . . . . . . . . . . . . . . . . .22%$105,701–$201,775. . . . . . . . . . . . . . . . . . . . . . . . . . . .24%$201,776–$256,225. . . . . . . . . . . . . . . . . . . . . . . . . . .32%$256,226–$640,600. . . . . . . . . . . . . . . . . . . . . . . . . . .35%$640,601+. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37% Maximum Exemption. . . . . . . . . . . . . . . . . . . .$90,100Exemption Phaseout Threshold. . . . . . .$500,000 $49,451–$545,500. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15%$545,501+. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20% Phaseout Traditional IRA Deductibility (MAGI)Contribution for qualified plan participant (fullydeductible if not a participant)Single or Head of Household. . .$81,000-$91,000Married, Filing Separately. . . . . . . . . . .$0–$10,000Married, Filing Jointly. . . . . .$129,000–$149,000 $49,451–$306,850. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15%$306,851+. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20% Maximum Exemption. . . . . . . . . . . . . . . . . . . . .$70,100Exemption Phaseout Threshold. . . . . . .$500,000 Head of Household $66,201–$579,600. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15%$579,601+. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20% Maximum Exemption. . . . . . . . . . . . . . . . . . .$140,200Exemption Phaseout Threshold. . . . .$1,000,000 $0–$12,400. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10%$12,401–$50,400. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12%$50,401–$105,700. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22%$105,701–$201,775. . . . . . . . . . . . . . . . . . . . . . . . . . . . .24%$201,776–$256,225. . . . . . . . . . . . . . . . . . . . . . . . . . . . .32%$256,226–$384,350. . . . . . . . . . . . . . . . . . . . . . . . . . . .35%$384,351+. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37% Married, Filing Jointly Roth Contribution Eligibility (MAGI) Estate, Gift & GenerationSkipping Tax Single. . . . . . . . . . . . . . . . . . . . . . . . . .$153,000-$168,000Married, Filing Separately. . . . . . . . . . .$0–$10,000Married, Filing Jointly. . . . .$242,000–$252,000 $98,901–$613,700. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15%$613,701+. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20% Estates and Trusts Annual Gift Exclusion. . . . . . . . . . . . . . . . . . . . .$19,000Highest Transfer Tax Rate. . . . . . . . . . . . . . . . . . . .40%Estate Tax Exclusion. . . . . . . . . . . . . . . .$15,000,0001Gift Tax Exclusion. . . . . . . . . . . . . . . . . .$15,000,0001Generation-Skipping Transfer Tax Exemption. . . SEP Contribution $3,301–$16,250. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15%$16,251+. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20% Lesser of $72,000 or 25% of compensation.Minimumcompensation to participate in SEP is $800. Head of Household Standard Deduction $0–$17,700. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10%$17,701–$67,450. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12%$67,451–$105,700. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22%$105,701–$201,750. . . . . . . . . . . . . . . . . . . . . . . . . . . .24%$201,751–$256,200. . . . . . . . . . . . . . . . . . . . . . . . . . . .32%$256,201–$640,600. . . . . . . . . . . . . . . . . . . . . . . . . . . .35%$640,601+. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37% Single. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$16,100Married, Filing Separately. . . . . . . . . . . . . . . .$16,100Head of Household. . . . . . . . . . . . . . . . . . . . . . . . .$24,150 Under age 50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$17,000Age 50 & Over. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$21,000Age 60—63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$22,250 Education 401(k), 403(b), 457(b), and SARSEP(IncludesRoth 401(k) and Roth 403(b) Contributions) Dependent:greater of $1,350 or