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Current Guidelines Snapshot: 2026
A quick reference companion to Retirement Planning by the Decade
Last updated: May 2026
1.Retirement Account Limits
2026 IRA Contributions Referenced in Chapters 5 and 7
| Item | 2026 Limit |
|---|---|
| Traditional and Roth IRA contribution limit (under age 50) | $7,500 |
| Catch-up contribution (age 50 and over) | $1,100 |
| Total contribution age 50+ (combined) | $8,600 |
Combined limit applies across all of your traditional and Roth IRAs. Cannot exceed your taxable compensation for the year.
2026 Roth IRA Income Phase-Outs (Modified AGI)
| Filing Status | Phase-Out Range |
|---|---|
| Single or Head of Household | $153,000 to $168,000 |
| Married Filing Jointly | $242,000 to $252,000 |
| Married Filing Separately (lived with spouse) | $0 to $10,000 |
2026 Traditional IRA Deduction Phase-Outs (Active Plan Participants)
| Filing Status | Phase-Out Range |
|---|---|
| Single or Head of Household (covered by workplace plan) | $81,000 to $91,000 |
| Married Filing Jointly (contributing spouse covered) | $129,000 to $149,000 |
| Married Filing Jointly (spouse covered, you are not) | $242,000 to $252,000 |
| Married Filing Separately (covered) | $0 to $10,000 |
2026 Employer Plan Contribution Limits Referenced in Chapters 5 and 7
2026 Limits: 401(k), 403(b), 457(b), and TSP
| Item | 2026 Limit |
|---|---|
| Elective deferral limit (under age 50) | $24,500 |
| Catch-up contribution (age 50 and over) | $8,000 |
| Enhanced catch-up (ages 60 to 63) | $11,250 |
| Roth catch-up wage threshold (prior-year FICA wages) | $150,000 |
If your prior-year FICA wages exceeded the threshold, catch-up contributions to most employer plans must be designated as Roth (after-tax) contributions starting in 2026.
2026 SIMPLE IRA and SIMPLE 401(k) Limits
| Item | 2026 Limit |
|---|---|
| Standard SIMPLE elective deferral | $17,000 |
| Higher SIMPLE deferral (certain plans) | $18,100 |
| Catch-up (age 50+, standard SIMPLE) | $4,000 |
| Catch-up (age 50+, certain SIMPLE plans) | $3,850 |
| Enhanced catch-up (ages 60 to 63) | $5,250 |
2026 Health Savings Account (HSA) and HDHP Thresholds Referenced in Chapters 5, 7, and 10
| Item | Self-Only | Family |
|---|---|---|
| HSA contribution limit | $4,400 | $8,750 |
| HSA catch-up (age 55+) | $1,000 | $1,000 |
| HDHP minimum annual deductible | $1,700 | $3,400 |
| HDHP maximum out-of-pocket expenses | $8,500 | $17,000 |
HSA eligibility requires HDHP enrollment with no other disqualifying first-dollar coverage.
2026 Social Security Retirement Earnings Test Referenced in Chapters 5 and 9
| Status | 2026 Annual Limit | Reduction |
|---|---|---|
| Under FRA for the entire year | $24,480 | $1 withheld for every $2 above the limit |
| Year you reach FRA (months before FRA) | $65,160 | $1 withheld for every $3 above the limit |
| Month you reach FRA and after | No limit | No reduction |
In the year you reach FRA, only earnings before the month you reach FRA are counted. Withheld benefits are recalculated and added back to your monthly benefit after FRA.
2026 Required Minimum Distributions (RMDs) Referenced in Chapters 5 and 8
| Birth Year | RMD Start Age |
|---|---|
| 1951 to 1959 | 73 |
| 1960 or later | 75 |
First RMD can be delayed until April 1 of the year after you reach RMD age, but doing so means taking two RMDs in one calendar year. Subsequent RMDs are due by December 31. Roth IRAs and Roth 401(k)s have no RMD during the original owner's lifetime.
2026 RMD Penalty for Missed or Late Distribution
| Situation | Excise Tax |
|---|---|
| Standard penalty for missed RMD | 25% |
| Reduced penalty if corrected within 2 years | 10% |
2.Tax Figures
2026 Federal Income Tax Brackets Referenced in Chapter 8
2026 Single Filers
| Tax Rate | Taxable Income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | $640,601 and above |
2026 Married Filing Jointly
| Tax Rate | Taxable Income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | $768,701 and above |
2026 Head of Household
| Tax Rate | Taxable Income |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,701 to $67,450 |
| 22% | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,200 |
| 35% | $256,201 to $640,600 |
| 37% | $640,601 and above |
2026 Married Filing Separately
| Tax Rate | Taxable Income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $384,350 |
| 37% | $384,351 and above |
2026 Standard Deduction
| Filing Status | Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly or Surviving Spouse | $32,200 |
| Head of Household | $24,150 |
| Married Filing Separately | $16,100 |
2026 Additional Deductions for Age 65+
| Item | Amount |
|---|---|
| Additional standard deduction (single, unmarried, age 65+) | $2,050 |
| Additional standard deduction (married, age 65+, per qualifying spouse) | $1,650 |
| Temporary senior deduction (age 65+, tax years 2025 to 2028) | $6,000 |
Temporary senior deduction phases out for modified AGI above $75,000 (single) or $150,000 (joint). Per the OBBBA, this deduction expires after tax year 2028.
Medicare IRMAA Income-Related Monthly Adjustments Referenced in Chapter 8
IRMAA is determined by your modified AGI from two years ago. For 2026 IRMAA, Social Security uses your 2024 tax return.
2026 Part B and Part D IRMAA Brackets
| 2024 MAGI (Single) | 2024 MAGI (MFJ) | Part B Total Premium | Part D Surcharge |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 | $0.00 |
| $109,001 to $137,000 | $218,001 to $274,000 | $284.10 | $14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | $405.80 | $37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | $527.50 | $60.40 |
| $205,001 to $499,999 | $410,001 to $749,999 | $649.20 | $83.30 |
| ≥ $500,000 | ≥ $750,000 | $689.90 | $91.00 |
Part D surcharge is added to whatever you pay for your Part D plan premium. IRMAA is a "cliff" surcharge: even $1 over a threshold can trigger the next tier for both Part B and Part D.
2026 IRMAA: Married Filing Separately (Lived With Spouse)
| 2024 MAGI | Part B Total Premium | Part D Surcharge |
|---|---|---|
| ≤ $109,000 | $202.90 | $0.00 |
| $109,001 to $390,999 | $649.20 | $83.30 |
| ≥ $391,000 | $689.90 | $91.00 |
3.Healthcare and Medicare
2026 Medicare Part A Costs Referenced in Chapter 10
| Item | 2026 Amount |
|---|---|
| Part A monthly premium (40+ quarters of Medicare-covered work) | $0 |
| Part A monthly premium (30 to 39 quarters) | $311 |
| Part A monthly premium (under 30 quarters) | $565 |
| Inpatient hospital deductible (per benefit period) | $1,736 |
| Hospital coinsurance (days 61 to 90) | $434 per day |
| Hospital coinsurance (lifetime reserve days) | $868 per day |
| Skilled nursing facility coinsurance (days 21 to 100) | $217 per day |
2026 Medicare Part B Costs
| Item | 2026 Amount |
|---|---|
| Standard monthly premium | $202.90 |
| Annual deductible | $283 |
| Coinsurance (after deductible) | 20% of Medicare-approved amount |
Higher-income beneficiaries pay an IRMAA surcharge on top of the standard premium. See the IRMAA tables in Section 2.
2026 Medicare Part D Costs
| Item | 2026 Amount |
|---|---|
| Average national base monthly premium (varies by plan) | $38.99 |
| Annual out-of-pocket cap on prescription drugs | $2,100 |
Plan premiums vary widely. The $2,100 out-of-pocket cap applies to covered Part D prescription drugs across all plans.
2026 HSA and HDHP Limits
See full table in Section 1: Retirement Account Limits.
2026 Long-Term Care National Median Annual Costs Referenced in Chapter 10
| Care Setting | 2025 National Median Annual Cost |
|---|---|
| Non-medical caregiver (in-home, 44 hours/week) | $80,080 |
| Adult day health care | $24,700 |
| Assisted living community | $74,400 |
| Nursing home (semi-private room) | $114,000 |
| Nursing home (private room) | $129,575 |
Source: CareScout 2025 Cost of Care Survey (released March 2026). Costs vary dramatically by state and metro area. Use state-level data when planning for actual care needs.
Retirement Planning by the Decade by Lynn Drayton Privette, MBA · resultzinc.com
For general educational purposes only. Not personalized tax, financial, or legal advice.
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Your 2026 Quick Reference
Numbers change every year. Your plan does not have to.
The Current Guidelines Snapshot brings together the 2026 figures readers reference most often, all in one place. Whether you are pinning down your contribution amount, checking a tax bracket before a Roth conversion, or planning around Medicare premiums, you will find it here. Bookmark this page so it is ready when you need it.
~Lynn
