Federal tax reference, 2025–2027

Basic standard deduction; separate additional amounts may apply for age and blindness.

Other dependency tests, including support, still apply.

Investment income must not exceed the stated limit.

Income, SSN, dependency and age restrictions apply.

OASDI wage base; no comparable wage cap for Medicare.

Employer separately pays 6.2% on wages up to the wage base.

Employer separately pays 1.45%; no annual wage cap.

Employers withhold on employee wages above $200,000; ultimate liability thresholds differ by filing status.

Joint-return liability threshold; not the employer's $200,000 withholding trigger.

Indexed after 2026; backup withholding can trigger a filing regardless of payment amount.

Applies when required under backup withholding rules.

Regular employee elective deferral; excludes catch-up.

Age 60–63 special catch-up may be greater.

Subject to SECURE 2.0 eligibility and plan rules.

Subject to compensation, income and deduction/eligibility rules.

In addition to regular IRA annual contribution limit.

Requires qualifying eligibility and coverage; employer contributions count.

Applies to eligible non-self-only HDHP coverage; employer contributions count.

Separate per eligible individual; Medicare enrollment can affect eligibility.

HSA-compatible HDHP statutory minimum.

HSA-compatible HDHP statutory minimum.

HSA HDHP rule; does not include premiums.

HSA HDHP rule; does not include premiums.

2025 had a temporary expanded eligibility rule. Exceptions and other tests can apply.

Approximate upper-end applicable percentage under each year's schedule; not a flat premium cap for all households.

Affordable employer coverage test; different purpose from benchmark PTC applicable percentage.

Subject to business income and phaseout limitations.

Deduction is reduced dollar-for-dollar above this threshold.

Special SUV cap, subject to all applicable limitations.

The 2026 rate changed on July 1; apply by trip date.

Not automatic; active participation and other qualifications required.

General single and joint-filer rule. Special married-filing-separately rules apply.

General single and joint-filer rule; subject to special facts and exceptions.