2026年联邦税率与报税要点

10%、12%、22%、24%、32%、35%、37% 七档税率已由新税法永久保留。下表按“应税收入 (Taxable Income)”划分，也就是调整后总收入 (AGI) 减去标准扣除额或分项扣除额以及其他扣除后的金额。税率是累进的：每一档税率只适用于落在该区间内的那部分收入。

注：每一档指“超过前一个数字、但不超过后一个数字”的应税收入。

65 岁以上或失明者的额外标准扣除额 (Additional Standard Deduction)

• 已婚（合并或分开申报）及合格丧偶者：每人每项 $1,650（年满 65 岁、失明各算一项）。
• 单身或户主：每项 $2,050（年满 65 岁、失明各算一项）。
• 年满 65 岁又失明的，两项可以同时加。
• 可以被别人列为受抚养人 (Dependent) 的人：标准扣除额最多为 $1,350 或“劳动收入加 $450”两者中较高者，但不超过上表的一般金额。

新增：65 岁以上老年人扣除 (Senior Deduction)

• 金额：每位年满 65 岁的纳税人 $6,000；夫妻合并申报而两人都符合的，共 $12,000。
• 年龄：2026 年底前年满 65 岁，即 1962 年 1 月 2 日之前出生。
• 收入限制：修正后调整总收入 (MAGI) 超过 $75,000（夫妻合报 $150,000）时，从每人的 $6,000 中减去超过部分的 6%。
• 适用年份：2025 至 2028 纳税年度。
• 其他条件：报税表上必须填写该长者可用于工作的社会安全号码 (SSN)；已婚者必须合并申报。不论使用标准扣除还是分项扣除都可以申请，而且是加在上面的额外标准扣除额之外。

儿童税收抵免 (Child Tax Credit)

• 每名 17 岁以下的合格子女最高 $2,200。
• 其中可退还部分 (Additional Child Tax Credit) 每名子女最高 $1,700，按劳动收入超过 $2,500 部分的 15% 计算。
• MAGI 超过 $200,000（夫妻合报 $400,000）后，每超过 $1,000（不足 $1,000 也算）减少 $50。
• 每名子女必须有可用于工作的 SSN（2018 年起已是如此）；从 2025 年起，纳税人本人（夫妻合报时至少一方）也必须有可用于工作的 SSN。报税人（合报时夫妻两人）都只有个人报税识别号码 (ITIN) 的，不能申请儿童税收抵免，但仍可以为子女申请下面的其他受抚养人抵免。
• 不能用来申请儿童税收抵免的受抚养人，可以申请其他受抚养人抵免 (Credit for Other Dependents)：每人最高 $500，不可退还。例如 17 岁或以上的子女、由您供养的父母，以及只因为报税人没有可用于工作的 SSN 而不能申请儿童税收抵免的子女；只有 ITIN 的报税人也可以申请。受抚养人须在报税截止日（含延期）之前有 SSN、ITIN 或领养报税号码 (ATIN)，并须是美国公民、美国国民或美国税务居民；以“合格亲属 (Qualifying Relative)”身份列报的，2026 年总收入须低于 $5,300。

劳动所得抵免 (EITC，俗称低收入退税)

2026 年标准如下。递减和取消按 AGI 或劳动收入两者中较高者计算。

投资收入（利息、股息、资本利得、租金净收入等）超过 $12,200 就不能申请。申请人（合报时夫妻两人）以及所申报的子女都必须在报税截止日（含延期）之前取得有效的 SSN。已婚分开申报的，一般不能申请，只有符合分居等特别规定时例外。

托儿及受抚养人护理抵免 (Child and Dependent Care Credit)：2026 年起加强

• 可计入的护理费用上限不变：1 名受照顾人 $3,000，2 名或以上 $6,000（一般是 13 岁以下的子女，或不能自理的配偶、受抚养人）。
• 抵免比例最高由 35% 提高到 50%：AGI 在 $15,000 或以下为 50%；超过 $15,000 后，每多 $2,000（不足 $2,000 也算）降 1 个百分点，AGI 超过 $43,000 时降到 35%。
• AGI 超过 $75,000（夫妻合报 $150,000）后，每多 $2,000（夫妻合报每多 $4,000，不足也算）再降 1 个百分点，最低 20%；单身等 AGI 超过 $103,000、夫妻合报超过 $206,000 时为 20%。
• 因此最高抵免额为 $1,500（1 人）或 $3,000（2 人或以上）。
• 雇主提供的受抚养人护理福利 (Dependent Care FSA) 免税上限由 $5,000 提高到 $7,500（已婚分开申报 $3,750）。

教育抵免 (Education Credits)

• 美国机会抵免 (AOTC)：每名学生每年最高 $2,500，其中 40%（最多 $1,000）可退还；每名学生最多申请 4 年。
• 终身学习抵免 (LLC)：每份报税表最高 $2,000，不可退还，没有年数限制。
• 两者都在 MAGI $80,000 至 $90,000（夫妻合报 $160,000 至 $180,000）之间逐步减少，超过上限就不能申请。
• 2026 年起：纳税人（夫妻合报时其中一方）以及学生（如果是您的受抚养人）都必须有可用于工作的 SSN。

健保保费抵免 (Premium Tax Credit)

2026 年起，通过健保市场 (Marketplace) 预领的保费补助 (Advance Premium Tax Credit) 如果多于实际应得金额，多领的部分须在报税时全数归还，以前按收入设定的归还上限已经取消。

这三项扣除适用于 2025 至 2028 纳税年度，在报税表的 Schedule 1-A 上申报。不论使用标准扣除还是分项扣除都可以申请；它们减少的是应税收入，但不会降低 AGI，也不会减少社安税和医疗保险税（FICA 或自雇税）。

• 小费：必须是 2024 年底前通常就收小费的职业（以财政部公布的职业清单为准）；顾客自愿给的现金或刷卡小费（包括小费分成）都算；须列在 W-2、1099 等报表上，或用 Form 4137 自行申报。依法律规定，在“特定服务行业 (SSTB)”（例如医疗、法律、会计、表演艺术等）收到的小费不适用（雇员看雇主的生意）。IRS 适用于 2025 年的过渡安排 (Notice 2025-69) 规定：在 IRS 发布 SSTB 最终规定后的下一个 1 月 1 日之前，只要职业在财政部清单上，就当作不是在 SSTB 收到的小费；截至 2026 年 10 月，这些最终规定尚未发布。
• 加班费：只限《公平劳动标准法》(FLSA) 规定必须支付的加班“溢价”部分。例如平时时薪 $20，加班按 1.5 倍即 $30 支付，每小时可以扣除的是多出来的 $10。
• 车贷利息：贷款必须在 2024 年 12 月 31 日以后借入，用来购买个人使用的新车（第一手），并以该车作第一顺位抵押；车辆须在美国完成最终组装，车辆额定总重 (GVWR) 低于 14,000 磅（轿车、小型客车、厢型车、SUV、皮卡或摩托车）。租车 (Lease)、二手车和商业用车都不适用。

州和地方税 (SALT) 扣除上限

MAGI 超过门槛的部分，按 30% 减少扣除上限，但不会低于 $10,000。已婚分开申报 (MFS) 的算法是：先用 $40,400 的上限和 $252,500 的门槛计算，再把结果减半，所以最低为 $5,000。上限和门槛在 2027 至 2029 年每年再增加 1%；2030 年起上限恢复为 $10,000。SALT 包括州和地方所得税（或改用销售税）、房地产税，以及按价值征收的个人财产税。

慈善捐款 (Charitable Contributions)

• 不分项扣除也可以扣（2026 年起）：现金捐给符合条件的公共慈善机构，最高可扣 $1,000（夫妻合报 $2,000）。捐到捐赠者建议基金 (Donor-Advised Fund) 或支持型组织 (Supporting Organization) 的不算。
• 分项扣除的人（2026 年起）：全年慈善捐款只有超过 AGI 0.5% 的部分才能扣除（法律用语是“捐款基数 (Contribution Base)”，一般就是 AGI）。

高收入者的分项扣除限制（37% 税档）

2026 年起，进入 37% 税档的纳税人，分项扣除要按 2/37（约 5.4%）削减，削减基数取“分项扣除总额”和“应税收入加回分项扣除后超过 37% 税档起点的部分”两者中较小者。实际效果大约是每 $1 分项扣除最多只省 35 美分的税。37% 税档起点：单身和户主 $640,600，夫妻合报 $768,700，已婚分开申报 $384,350。

其他分项扣除

• 赌博损失 (Gambling Losses)：2026 年起只能扣除损失的 90%，而且不能超过当年的赌博所得。
• 房贷利息 (Mortgage Interest)：购房贷款 $750,000 的上限（已婚分开申报 $375,000）改为永久。2026 年起，房贷保险费 (Mortgage Insurance Premiums) 可以再当作房贷利息扣除，AGI 超过 $100,000（已婚分开申报 $50,000）后逐步减少。
• 医疗费用 (Medical Expenses)：超过 AGI 7.5% 的部分可以扣除。
• 教育工作者 (Educator Expenses)：中小学 (K-12) 教师等自付的教学用品，2026 年可以在计算 AGI 前扣除 (Above-the-line) 最多 $350；从 2026 年起，这类费用也可以作为分项扣除（不受 $350 限制），并扩大到校际体育教练和管理人员。

持有超过一年的资产卖出所得，以及合格股息 (Qualified Dividends)，按应税收入适用 0%、15% 或 20%：

另有 3.8% 的净投资收入税 (Net Investment Income Tax)：MAGI 超过 $200,000（单身、户主）、$250,000（夫妻合报、合格丧偶者）或 $125,000（已婚分开申报）时，按“净投资收入”和“MAGI 超过门槛的部分”两者中较小者征收。

2026 年起，AMT 应税收入超过递减起点后，每多 $1 豁免额减少 50 美分（以前是 25 美分），所以豁免额消失得更快。AMT 税率为 26% 和 28%：扣除豁免额后超过 $244,500（已婚分开申报 $122,250）的部分适用 28%。

新税法把终身免税额提高到 $15,000,000 并改为永久，2027 年起按通胀调整。每年送给同一个人不超过 $19,000，一般不必申报赠与税表 (Form 709)。海外赠与如果没有按时申报，罚款为每个月赠与金额的 5%，最高 25%（有合理原因者除外）。

2026 年为 $132,900。必须以外国为税务居所 (Tax Home)，并符合“真实居民测试 (Bona Fide Residence Test)”或“实际居住测试 (Physical Presence Test)”，后者即任何连续 12 个月内在外国住满至少 330 个完整日。

• 2025 年从该雇主领取的工资超过 $150,000 的员工，2026 年在该雇主计划中的追加供款 (Catch-up) 必须作为 Roth（税后）供款。
• 部分符合条件的雇主 SIMPLE 计划，员工供款上限可为 $18,100。
• 本人参加雇主退休计划时，传统 IRA 供款扣税的 MAGI 递减区间：单身、户主 $81,000 至 $91,000；夫妻合报或合格丧偶者 $129,000 至 $149,000；本人没参加但配偶参加的 $242,000 至 $252,000；已婚分开申报 $0 至 $10,000。
• Roth IRA 供款的 MAGI 递减区间：单身、户主 $153,000 至 $168,000；夫妻合报或合格丧偶者 $242,000 至 $252,000；已婚分开申报 $0 至 $10,000。
• 退休储蓄抵免 (Saver’s Credit)：最高 $1,000（夫妻合报 $2,000）；AGI 超过 $40,250（户主 $60,375，夫妻合报 $80,500）就不能申请。
• 70½ 岁以上可以从 IRA 直接捐给慈善机构 (Qualified Charitable Distribution)，2026 年每人最多 $111,000，不计入收入；一次性捐给慈善赠与年金 (Charitable Gift Annuity) 等安排的上限为 $55,000。
• HSA 只适用于参加高自付额健保 (HDHP) 的人：2026 年 HDHP 最低自付额个人 $1,700、家庭 $3,400；全年自付上限个人 $8,500、家庭 $17,000。2026 年起，在健保市场 (Marketplace) 购买的铜级 (Bronze) 和重大疾病 (Catastrophic) 个人计划也算 HDHP。

1099 申报门槛

• Form 1099-NEC、1099-MISC：2026 年起支付给同一人的款项，全年合计 $2,000 或以上才需申报（以前是 $600），2027 年起按通胀调整。2025 年支付的款项仍按 $600 的标准。特许权使用费 (Royalties) 仍是 $10。
• Form 1099-K：第三方支付平台（支付 App、网上平台）只有在全年收款超过 $20,000 而且交易超过 200 笔时才必须开出；客人直接用信用卡、借记卡付款的，不论金额多少都会收到 1099-K。
• 不论有没有收到 1099，所有营业收入都必须申报。

社安税与自雇税 (Social Security and Self-Employment Tax)

• 2026 年社会安全税 (Social Security Tax) 工资上限为 $184,500，雇员和雇主各缴 6.2%；联邦医疗保险税 (Medicare Tax) 各缴 1.45%，没有上限。
• 自雇税 (Self-Employment Tax)：以自雇净收入的 92.35% 按 15.3% 计算（社安税 12.4% 加医疗保险税 2.9%）；社安税部分同样以 $184,500 为上限（与工资合并计算）。
• 额外医疗保险税 (Additional Medicare Tax) 0.9%：工资或自雇收入超过 $200,000（夫妻合报 $250,000，已婚分开申报 $125,000）的部分。
• 雇主小费社安税抵免 (FICA Tip Credit, Form 8846)：从 2025 纳税年度起，除餐饮业外，也适用于通常收小费的美容服务业，包括理发美发、美甲、美容护肤、身体护理及水疗。雇主为员工小费缴的社安税和医疗保险税可以申请抵免；美容业员工的小费中，用来补足每小时 $7.25 联邦最低工资的部分不计算在内。

设备购置与营业收入扣除

• 第 179 条款一次性扣除 (Section 179)：2026 年上限 $2,560,000；当年投入使用的合格资产超过 $4,090,000 后，上限逐元减少。
• 100% 特别折旧 (Bonus Depreciation)：新税法永久恢复，适用于 2025 年 1 月 19 日以后取得的合格资产。
• 合格营业收入扣除 (QBI Deduction, Section 199A)：最高为合格营业收入的 20%，已改为永久。2026 年应税收入门槛为 $201,750（夫妻合报 $403,500，已婚分开申报 $201,775），超过门槛后，在 $75,000（夫妻合报 $150,000）的区间内，W-2 工资及资产限额逐步适用，“特定服务行业 (SSTB)”（如医疗、法律、会计、咨询）的扣除逐步减少，超过这个区间后 SSTB 不能再扣除；另外新增最低扣除 $400，条件是亲自参与经营 (Material Participation) 的合格营业收入至少 $1,000。

• 性质：为未满 18 岁儿童开设的新型个人退休账户 (IRA)。
• 开户：父母或监护人提交 Form 4547，可以随报税表一起递交，也可以通过 IRS 个人网上账户或 trumpaccounts.gov 在线递交；孩子必须有有效的 SSN。
• 联邦政府种子钱：2025 年 1 月 1 日至 2028 年 12 月 31 日出生、有有效 SSN 的美国公民儿童，选择参加后由财政部一次性存入 $1,000。
• 存款：2026 年 7 月 4 日起可以存入。父母、亲友等每年合计最多 $5,000（2027 年以后按通胀调整）；雇主可以为员工本人或其受抚养人的账户供款，每名员工每年最多 $2,500 不计入员工收入，并算在 $5,000 之内。父母等个人存入的钱不能扣税。联邦 $1,000 种子钱以及政府或慈善机构普遍发放的供款不计入 $5,000 上限。
• 投资与提款：只能投资于追踪标普 500 等美国股票指数、不用杠杆、年费不超过 0.1% 的共同基金或 ETF；一般要到孩子满 18 岁那一年才能提款，之后基本按传统 IRA 的规则处理。

• 新电动车、二手电动车及商用清洁车辆抵免：2025 年 9 月 30 日以后取得（购买）的车辆不再适用。
• 住宅节能改善抵免 (Energy Efficient Home Improvement Credit)：2025 年 12 月 31 日以后安装使用的项目不再适用。
• 住宅清洁能源抵免 (Residential Clean Energy Credit，例如太阳能板)：2025 年 12 月 31 日以后支付的费用不再适用。

The new law made the seven rates (10%, 12%, 22%, 24%, 32%, 35% and 37%) permanent. The brackets apply to taxable income: adjusted gross income (AGI) minus the standard or itemized deduction and other deductions. Each rate applies only to the part of income that falls within its bracket.

Each bracket covers taxable income over the first figure and up to the second figure.

Additional Standard Deduction for Age 65 or Older or Blind

• Married (filing jointly or separately) and qualifying surviving spouses: $1,650 per person for each condition.
• Single or head of household: $2,050 per person for each condition.
• A person who is both 65 or older and blind gets both amounts.
• If someone else can claim you as a dependent, your standard deduction is limited to the greater of $1,350 or your earned income plus $450, but not more than the regular amount above.

New Senior Deduction

• Amount: $6,000 for each taxpayer age 65 or older; $12,000 on a joint return when both spouses qualify.
• Age: 65 by the end of 2026, that is, born before January 2, 1962.
• Income limit: each $6,000 is reduced by 6% of modified adjusted gross income (MAGI) over $75,000 ($150,000 on a joint return).
• Years: tax years 2025 through 2028.
• Other conditions: the return must show the qualifying person’s Social Security number (SSN) valid for employment, and married couples must file jointly. It is available whether you itemize or take the standard deduction, and it is on top of the additional standard deduction above.

Child Tax Credit

• Up to $2,200 for each qualifying child under age 17.
• Refundable portion (Additional Child Tax Credit): up to $1,700 per child, figured as 15% of earned income over $2,500.
• The credit drops by $50 for each $1,000 (or part of $1,000) of MAGI over $200,000 ($400,000 on a joint return).
• Each child must have an SSN valid for employment (required since 2018); starting in 2025, so must the taxpayer (on a joint return, at least one spouse). Filers who have only an Individual Taxpayer Identification Number (ITIN), or on a joint return where both spouses have only ITINs, cannot claim the child tax credit but can still claim the credit for other dependents below for their children.
• A dependent who cannot be used for the child tax credit may qualify you for the Credit for Other Dependents: up to $500 each, nonrefundable. Examples: children 17 or older, parents you support, and children who miss the child tax credit only because the filer lacks an SSN valid for employment. Filers with only an ITIN can claim it. The dependent needs an SSN, ITIN or adoption taxpayer identification number (ATIN) by the return due date (including extensions) and must be a U.S. citizen, U.S. national or U.S. resident alien. A dependent claimed as a qualifying relative must have 2026 gross income under $5,300.

Earned Income Tax Credit (EITC)

2026 figures are below. The phase-out uses AGI or earned income, whichever is greater.

Investment income (interest, dividends, capital gains, net rents and similar income) over $12,200 makes you ineligible. You, your spouse if filing jointly, and any child you claim must have a valid SSN issued by the return due date (including extensions). Married people filing separately generally cannot claim the EITC unless they meet special rules for separated spouses.

Child and Dependent Care Credit: Enhanced from 2026

• The expense limits do not change: $3,000 for one qualifying person, $6,000 for two or more (generally children under 13, or a spouse or dependent who cannot care for themselves).
• The top credit rate rises from 35% to 50%: 50% at AGI of $15,000 or less, then down 1 percentage point for each $2,000 (or part of $2,000) of AGI over $15,000, reaching 35% once AGI is over $43,000.
• Above AGI of $75,000 ($150,000 on a joint return), the rate falls another point for each $2,000 ($4,000 on a joint return) or part of it, down to a floor of 20%, reached when AGI is over $103,000 for single filers and over $206,000 for joint filers.
• The maximum credit is therefore $1,500 for one person or $3,000 for two or more.
• Employer dependent care benefits (dependent care FSA): the tax-free limit rises from $5,000 to $7,500 ($3,750 for married filing separately).

Education Credits

• American Opportunity Tax Credit (AOTC): up to $2,500 per student per year, of which 40% (up to $1,000) is refundable; available for four years per student.
• Lifetime Learning Credit (LLC): up to $2,000 per return, nonrefundable, with no limit on the number of years.
• Both phase out between MAGI of $80,000 and $90,000 ($160,000 and $180,000 on a joint return); above the top figure there is no credit.
• Starting in 2026, you (or your spouse on a joint return) and the student (if the student is your dependent) must have an SSN valid for employment.

Premium Tax Credit

Starting in 2026, if the advance premium tax credit paid for your Marketplace health insurance is more than the credit you qualify for, you must repay the full excess when you file; the income-based repayment caps no longer apply.

These three deductions apply for tax years 2025 through 2028 and are claimed on Schedule 1-A. You can take them whether or not you itemize; they reduce taxable income but not AGI, and they do not reduce social security and Medicare (FICA or self-employment) tax.

• Tips: the occupation must have customarily received tips on or before December 31, 2024 (see the Treasury list of occupations). Voluntary cash or card tips, including tip-sharing, count. The tips must appear on a Form W-2, Form 1099 or similar statement, or be reported on Form 4137. Under the law, tips received in a specified service trade or business (SSTB), such as health, law, accounting or the performing arts, do not qualify (for employees, the test is the employer’s business). IRS transition relief in Notice 2025-69, which applies to 2025, treats tips earned in an occupation on the Treasury list as not received in an SSTB until January 1 of the year after final SSTB rules are issued; as of October 2026 those rules had not been issued.
• Overtime: only the premium portion of overtime pay required by the Fair Labor Standards Act (FLSA) counts. Example: with a regular rate of $20 an hour and overtime paid at 1.5 times ($30), the deductible part is the extra $10 for each overtime hour.
• Car loan interest: the loan must be taken out after December 31, 2024 to buy a new (original use) vehicle for personal use and be secured by a first lien on that vehicle. Final assembly must occur in the United States, and the vehicle must be a car, minivan, van, SUV, pickup truck or motorcycle with a gross vehicle weight rating under 14,000 pounds. Leases, used vehicles and business-use vehicles do not qualify.

State and Local Tax (SALT) Deduction Cap

The cap is reduced by 30% of MAGI above the threshold, but not below $10,000. For married filing separately, the calculation uses the full $40,400 cap and the $252,500 threshold, and the result is then halved, so the minimum is $5,000. The cap and threshold rise by 1% a year for 2027 through 2029, and the cap returns to $10,000 starting in 2030. SALT includes state and local income taxes (or sales taxes instead), real estate taxes and value-based personal property taxes.

Charitable Contributions

• If you do not itemize (starting in 2026): you can deduct up to $1,000 ($2,000 on a joint return) of cash gifts to qualifying public charities. Gifts to donor-advised funds or supporting organizations do not count.
• If you itemize (starting in 2026): only the part of your charitable gifts for the year that exceeds 0.5% of AGI is deductible (the law uses your “contribution base,” which is generally AGI).

Limit for Taxpayers in the 37% Bracket

Starting in 2026, taxpayers in the 37% bracket must reduce their itemized deductions by 2/37 (about 5.4%) of the smaller of their total itemized deductions or the amount by which taxable income plus itemized deductions exceeds the start of the 37% bracket. In effect, each $1 of itemized deductions saves at most about 35 cents of tax. The 37% bracket starts at $640,600 for single and head of household filers, $768,700 for joint filers and $384,350 for married filing separately.

Other Itemized Deductions

• Gambling losses: starting in 2026, only 90% of losses are deductible, and the deduction cannot exceed gambling winnings for the year.
• Mortgage interest: the $750,000 limit on home acquisition debt ($375,000 for MFS) is now permanent. Starting in 2026, mortgage insurance premiums can again be deducted as mortgage interest, phasing out above AGI of $100,000 ($50,000 for MFS).
• Medical expenses: deductible to the extent they exceed 7.5% of AGI.
• Educators: K-12 teachers and other eligible educators can deduct up to $350 of classroom expenses above the line in 2026. Starting in 2026, these expenses can also be claimed as an itemized deduction (without the $350 limit), and interscholastic sports coaches and administrators are included.

Gains on assets held more than one year, and qualified dividends, are taxed at 0%, 15% or 20% based on taxable income:

A separate 3.8% Net Investment Income Tax applies when MAGI exceeds $200,000 (single or head of household), $250,000 (married filing jointly or qualifying surviving spouse) or $125,000 (married filing separately). It is charged on the smaller of net investment income or the amount of MAGI over the threshold.

Starting in 2026, the exemption shrinks by 50 cents (previously 25 cents) for each $1 of alternative minimum taxable income above the phase-out threshold, so it disappears faster. The AMT rates are 26% and 28%; the 28% rate applies to the amount above $244,500 ($122,250 for MFS) after subtracting the exemption.

The new law raised the basic exclusion to $15,000,000 and made it permanent, with inflation adjustments starting in 2027. Gifts of up to $19,000 a year to any one person generally do not require a gift tax return (Form 709). The penalty for not reporting a foreign gift on time is 5% of the gift for each month, up to 25%, unless there is reasonable cause.

The 2026 exclusion is $132,900. Your tax home must be in a foreign country, and you must meet the bona fide residence test or the physical presence test (at least 330 full days in a foreign country during any 12 consecutive months).

• Employees whose 2025 wages from the employer were over $150,000 must make their 2026 catch-up contributions to that employer’s plan as Roth (after-tax) contributions.
• Some qualifying employers’ SIMPLE plans allow employee deferrals of up to $18,100.
• Traditional IRA deduction phase-out (MAGI) if you are covered by a workplace plan: single or head of household $81,000 to $91,000; married filing jointly or qualifying surviving spouse $129,000 to $149,000; not covered but your spouse is covered $242,000 to $252,000; married filing separately $0 to $10,000.
• Roth IRA contribution phase-out (MAGI): single or head of household $153,000 to $168,000; married filing jointly or qualifying surviving spouse $242,000 to $252,000; married filing separately $0 to $10,000.
• Saver’s Credit: up to $1,000 ($2,000 on a joint return); no credit if AGI is over $40,250 ($60,375 for head of household, $80,500 for married filing jointly).
• Qualified charitable distributions: IRA owners age 70½ or older can give up to $111,000 directly from an IRA to charity in 2026, excluded from income; the one-time limit for a gift to a split-interest entity (such as a charitable gift annuity) is $55,000.
• An HSA requires a high-deductible health plan (HDHP). For 2026 the HDHP minimum deductible is $1,700 (self-only) or $3,400 (family), and the out-of-pocket maximum is $8,500 (self-only) or $17,000 (family). Starting in 2026, bronze and catastrophic plans bought as individual coverage through the Marketplace also count as HDHPs.

Form 1099 Thresholds

• Forms 1099-NEC and 1099-MISC: for payments made in 2026 and later, you report only when payments to a person total $2,000 or more for the year (previously $600); the amount will be adjusted for inflation starting in 2027. Payments made in 2025 still used the $600 threshold. Royalties stay at $10.
• Form 1099-K: payment apps and online marketplaces must issue the form only when your payments for the year exceed $20,000 and the number of transactions exceeds 200. If customers pay you directly by credit, debit or gift card, you will receive a Form 1099-K from your card processor regardless of the amount.
• All business income must be reported whether or not you receive a Form 1099.

Social Security and Self-Employment Tax

• The 2026 Social Security wage base is $184,500; employees and employers each pay 6.2%. Medicare tax is 1.45% each, with no wage limit.
• Self-employment tax is 15.3% (12.4% Social Security plus 2.9% Medicare) on 92.35% of net self-employment earnings; the Social Security part also stops at $184,500 (counting any wages).
• Additional Medicare Tax of 0.9% applies to wages and self-employment income above $200,000 ($250,000 married filing jointly, $125,000 married filing separately).
• FICA tip credit (Form 8846): starting with 2025 tax years, the employer credit for social security and Medicare taxes paid on employees’ tips covers not only food and beverage businesses but also beauty businesses where tipping is customary: barbering and hair care, nail care, esthetics, and body and spa treatments. For beauty-service employees, tips used to bring pay up to the $7.25 federal minimum wage do not count.

Equipment Purchases and the QBI Deduction

• Section 179 expensing: the 2026 limit is $2,560,000, reduced dollar for dollar once qualifying property placed in service during the year exceeds $4,090,000.
• Bonus depreciation: the new law permanently restored 100% bonus depreciation for qualifying property acquired after January 19, 2025.
• Qualified business income (QBI) deduction, Section 199A: up to 20% of qualified business income, now permanent. For 2026 the taxable income threshold is $201,750 ($403,500 married filing jointly, $201,775 married filing separately); above it, over a range of $75,000 ($150,000 for joint filers), the W-2 wage and property limits phase in and the deduction for a specified service trade or business (SSTB, such as health, law, accounting or consulting) phases out; above that range an SSTB gets no deduction. A new minimum deduction of $400 applies if you have at least $1,000 of QBI from businesses in which you materially participate.

• What they are: a new type of individual retirement account (IRA) for children under 18.
• How to open one: a parent or guardian files Form 4547, either with a tax return or online through an IRS Individual Online Account or trumpaccounts.gov. The child must have a valid SSN.
• Federal seed money: for U.S. citizen children with a valid SSN born from January 1, 2025 through December 31, 2028, the Treasury makes a one-time $1,000 deposit once the election is made.
• Contributions: allowed since July 4, 2026. Parents, relatives and others may contribute up to $5,000 a year in total (adjusted for inflation after 2027). An employer may contribute to the account of an employee or the employee’s dependent; up to $2,500 per employee per year is tax-free to the employee and counts toward the $5,000 limit. Contributions by parents and other individuals are not deductible. The $1,000 federal deposit and broad-based contributions from government or charitable programs do not count toward the $5,000 limit.
• Investments and withdrawals: the money must be invested in mutual funds or ETFs that track the S&P 500 or another index of mainly U.S. stocks, use no leverage and charge annual fees of no more than 0.1%. Withdrawals generally are not allowed before the year the child turns 18; after that, the account generally follows traditional IRA rules.

• New, used and commercial clean vehicle credits: no credit for vehicles acquired after September 30, 2025.
• Energy Efficient Home Improvement Credit: no credit for property placed in service after December 31, 2025.
• Residential Clean Energy Credit (for example, solar panels): no credit for expenditures made after December 31, 2025.