Published calculator values
Current values, effective dates, and source links.
This is the rule set included in the current site release. It is a dated reference, not a claim of continuous monitoring. A source-page change does not automatically alter a live calculator.
23 published valuesIncluded in the current build
Effective dates shownSee when each value applies
Official links includedOpen the underlying public source
RuleCurrent valueEffectiveUsed bySource
2026 federal tax bracketsSource date recorded 2026-09-032026 bracketsCurrent build2026-01-01Retirement Tax WindowIRS 2026 tax inflation adjustments
Required minimum distribution starting agesSource date recorded 2026-08-26Age 73 or 75 for most peopleCurrent build2023-01-01Retirement Tax WindowIRS required minimum distribution guidance
2026 first Medicare income adjustment lineSource date recorded 2026-08-26$109,000 single · $218,000 jointCurrent build2026-01-01Retirement Tax WindowSocial Security 2026 Medicare income table
IRS Section 7520 rateSource date recorded 2026-09-075.40%Current build2026-09-01GRAT, CLT, QPRT, CRTIRS Revenue Ruling 2026-17
Federal estate and gift tax exemptionSource date recorded 2026-08-26$15,000,000Current build2026-01-01Estate Tax, Estate Equalization2026 federal estate and gift rules
Annual gift tax exclusionSource date recorded 2026-08-26$19,000Current build2026-01-01Estate Tax, Charitable GivingIRS gift tax guidance
Federal qualified small-business stock limitsSource date recorded 2026-09-01$10M or $15M gain cap · $50M or $75M company limitCurrent build2025-07-05QSBS Stock Check26 U.S. Code Section 1202
2026 New York estate-tax basic exclusionSource date recorded 2026-09-01$7,350,000Current build2026-01-01New York Estate TaxNew York State estate-tax guidance
Kiddie tax base allowanceSource date recorded 2026-08-26$1,350Current build2026-01-01Kiddie TaxIRS Form 8615 framework
2026 alternative minimum tax parametersSource date recorded 2026-08-26$70,100–$140,200 exemptionsCurrent build2026-01-01AMT ScreenerIRS Revenue Procedure 2025-32, section 4.10
2025 HHS poverty guidelines used for 2026 Marketplace savingsSource date recorded 2026-08-26$15,650 base · 48 states/DCCurrent build2026-01-01ACA SubsidyHHS 2025 Poverty Guidelines
2026 Marketplace applicable-percentage tableSource date recorded 2026-08-262.10%–9.96%Current build2026-01-01ACA SubsidyIRS Revenue Procedure 2025-25
2026 eligible long-term-care premium limitsSource date recorded 2026-08-26$500–$6,200 by ageCurrent build2026-01-01Long-Term CareIRS Revenue Procedure 2025-32, section 4.27
2026 qualified LTC per-diem limitSource date recorded 2026-08-26$430/dayCurrent build2026-01-01Long-Term CareIRS Revenue Procedure 2025-32, section 4.62
Federal charitable deduction AGI limitsSource date recorded 2026-09-0360% cash · generally 30% appreciated assetsCurrent build2026-01-01Charitable GivingIRS Publication 526 framework
2026 federal income-tax rate tablesSource date recorded 2026-09-032026 deductions and tax bracketsCurrent build2026-01-01ISO Exercise and AMT, Roth Conversion and IRMAA, DAF BunchingIRS Revenue Procedure 2025-32
2026 Medicare income-related premium tableSource date recorded 2026-09-02$109,000 single · $218,000 joint first lineCurrent build2026-01-01Roth Conversion and IRMAACMS 2026 Medicare Parts B and D premiums
2026 charitable itemized-deduction floorSource date recorded 2026-09-030.5% of adjusted gross incomeCurrent build2026-01-01Charitable Giving, DAF BunchingIRS Publication 505 (2026 change)
2026 generation-skipping transfer parametersSource date recorded 2026-09-02$15,000,000 exemption · 40% maximum rateCurrent build2026-01-01Generation-Skipping Transfer ExposureIRS 2026 inflation adjustments and Form 706-GS(T)
Legacy QOF deferred-gain inclusion dateSource date recorded 2026-08-26December 31, 2026Current build2026-01-01Opportunity ZoneIRS Qualified Opportunity Fund guidance
Federal net capital-loss deduction limitSource date recorded 2026-09-03$3,000 · $1,500 married filing separatelyCurrent build2026-01-01Capital Loss CarryforwardIRS Topic 409: Capital gains and losses
Net Investment Income Tax thresholdsSource date recorded 2026-09-03$200,000 single · $250,000 joint · 3.8%Current build2013-01-01Net Investment Income TaxIRS Net Investment Income Tax guidance
2026 IRA contribution limitsSource date recorded 2026-09-03$7,500 · $8,600 age 50 or olderCurrent build2026-01-01Spousal IRA ContributionIRS IRA contribution limits
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