Federal figures for tax year 2027 from the IRS, the Social Security Administration, CMS and HHS, generated from the site’s sourced constants. Checked against the primary sources on November 11, 2026. The simulator still runs on 2026 rules.
Income tax brackets (taxable income), 2027
| Rate | Single | Joint | HoH | Separate |
|---|---|---|---|---|
| 10% | to $12,800 | to $25,600 | to $18,250 | to $12,800 |
| 12% | to $52,025 | to $104,050 | to $69,650 | to $52,025 |
| 22% | to $109,125 | to $218,250 | to $109,100 | to $109,125 |
| 24% | to $208,325 | to $416,650 | to $208,300 | to $208,325 |
| 32% | to $264,550 | to $529,100 | to $264,550 | to $264,550 |
| 35% | to $661,375 | to $793,650 | to $661,350 | to $396,825 |
| 37% | over $661,375 | over $793,650 | over $661,350 | over $396,825 |
Source: Rev. Proc. 2026-35 · checked November 11, 2026
Standard deductions
| Standard deduction, single | $16,600 |
|---|---|
| Standard deduction, married filing jointly | $33,200 |
| Standard deduction, head of household | $24,925 |
| Standard deduction, married filing separately | $16,600 |
| Age-65 addition, married (per spouse) | $1,700 |
| Age-65 addition, single or head of household | $2,100 |
| Senior deduction per person 65+ (2025–2028) | $6,000 |
Source: Rev. Proc. 2026-35; 26 U.S.C. §151 · checked November 11, 2026
Capital gains and qualified dividends
| Status | 0% up to | 15% up to |
|---|---|---|
| Single | $51,050 | $563,200 |
| Married filing jointly | $102,100 | $633,600 |
| Head of household | $68,350 | $598,400 |
| Married filing separately | $51,050 | $316,800 |
20% above the 15% threshold.
Source: Rev. Proc. 2026-35 · checked November 11, 2026
Retirement plans and IRAs
| 401(k)/403(b)/457(b) employee deferral | Not yet published (2026: $24,500) |
|---|---|
| Catch-up, age 50+ | Not yet published (2026: $8,000) |
| Catch-up, ages 60–63 | Not yet published (2026: $11,250) |
| IRA contribution limit | Not yet published (2026: $7,500) |
| IRA catch-up, age 50+ | Not yet published (2026: $1,100) |
| QCD limit per IRA owner | Not yet published (2026: $111,000) |
Source: Notice 2025-67 · checked November 11, 2026
Health savings accounts
| HSA limit, self-only coverage | $4,500 |
|---|---|
| HSA limit, family coverage | $9,000 |
| HSA catch-up, age 55+ (statutory) | $1,000 |
Source: Rev. Proc. 2026-24; Rev. Proc. 2025-19 · checked November 11, 2026
Gift and estate tax
| Annual gift exclusion, per recipient | $20,000 |
|---|---|
| Estate and lifetime gift exclusion, per person | $15,480,000 |
Source: Rev. Proc. 2026-35 · checked November 11, 2026
Social Security
| Taxable maximum (wage base) | $192,300 |
|---|---|
| PIA bend point 1 (monthly) | $1,340 |
| PIA bend point 2 (monthly) | $8,077 |
| Earnings-test exempt amount, under full retirement age | $25,560 |
| Earnings-test exempt amount, year of full retirement age | $67,920 |
| Cost-of-living adjustment paid from January 2027 | 3.6% |
Source: SSA Office of the Chief Actuary · checked November 11, 2026
ACA: the 400% subsidy cliff, 2027 coverage
| Household | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
|---|---|---|---|---|---|---|---|---|
| MAGI cliff | $63,840 | $86,560 | $109,280 | $132,000 | $154,720 | $177,440 | $200,160 | $222,880 |
| Poverty guideline, household of 1 | $15,960 |
|---|---|
| Poverty guideline, each additional person | $5,680 |
| Applicable percentage at the cliff band (top) | 10.22% |
| Applicable percentage, lowest band | 2.15% |
Source: HHS poverty guidelines (Fed. Reg. 2026); Rev. Proc. 2026-26 · checked November 11, 2026
Medicare
| Part B standard premium (monthly) | Not yet published (2026: $202.90) |
|---|---|
| Part D base beneficiary premium (monthly) | $41.33 |
| IRMAA first threshold, individual return | Not yet published (2026: $109,000) |
| IRMAA first threshold, joint return | Not yet published (2026: $218,000) |
Source: CMS fact sheet · checked November 11, 2026
Not yet published. Expected from the IRS notice of 2027 cost-of-living adjustments for retirement plans and IRAs (the 2026 figures came from Notice 2025-67), normally published in late October or November of 2026; and the CMS fact sheet “2027 Medicare Parts A & B Premiums and Deductibles”, which carries both the standard Part B premium and the IRMAA tier tables, normally released in October or November of 2026. Figures in parentheses are 2026’s, shown for reference only.
Details and context: 2027 tax brackets, contribution limits, IRMAA, ACA and what changed for 2027. This sheet is not tax advice. deorbitplan.com · By the Deorbit Plan editorial team, a Berrydyne program.