Tax tables
Declared tax year: 2026.
Ordinary brackets — tax year 2026
| Rate | Single lower | MFJ lower | Rate delta |
|---|
| 10% |
$0 |
$0 |
10.0% |
| 12% |
$12,400 |
$24,800 |
2.0% |
| 22% |
$50,400 |
$100,800 |
10.0% |
| 24% |
$105,700 |
$211,400 |
2.0% |
| 32% |
$201,775 |
$403,550 |
8.0% |
| 35% |
$256,225 |
$512,450 |
3.0% |
| 37% |
$640,600 |
$768,700 |
2.0% |
Long-term capital gain thresholds
| Rate | Single over | MFJ over |
|---|
| 15% | $49,450 | $98,900 |
| 20% | $545,500 | $613,700 |
IRMAA tiers (irmaa.csv)
| Tier | MAGI over (single) | MAGI over (MFJ) | Part B /mo | Part D /mo | Annual /person |
|---|
| 0 |
$0 |
$0 |
$0.00 |
$0.00 |
$0 |
| 1 |
$109,000 |
$218,000 |
$81.20 |
$14.50 |
$1,148 |
| 2 |
$137,000 |
$274,000 |
$202.90 |
$37.50 |
$2,885 |
| 3 |
$171,000 |
$342,000 |
$324.60 |
$60.40 |
$4,620 |
| 4 |
$205,000 |
$410,000 |
$446.30 |
$83.30 |
$6,355 |
| 5 |
$500,000 |
$750,000 |
$487.00 |
$91.00 |
$6,936 |
Deductions & Social Security thresholds
| Standard deduction (MFJ) | $32,200 |
| Additional age-65 (MFJ, per person) | $1,650 |
| Senior bonus (per person) | $6,000 |
| SS 50% inclusion threshold (MFJ) | $32,000 |
| SS 85% inclusion threshold (MFJ) | $44,000 |
| RMD divisors loaded | 49 ages |
Policy constants & RMD start age (policy.csv, rmd_start_age.csv)
| Senior-bonus last year (sunset) | 2028 |
| Born on or after | RMDs begin at age |
|---|
| (earliest) | 72 |
| 1951 | 73 |
| 1960 | 75 |