Federal (United States)
Administrative guidance
10 sections
10 sections
- IRS Rev. Proc. 2025-32Income tax rate schedules, tax year 2026
- IRS Rev. Proc. 2025-32Child tax credit, tax year 2026
- IRS Rev. Proc. 2025-32Alternative minimum tax exemption, tax year 2026
- IRS Rev. Proc. 2025-32Standard deduction, tax year 2026
- IRS Rev. Proc. 2025-32Qualified business income deduction threshold, tax year 2026
- IRS Notice 2025-67401(k) elective deferral limit, 2026
- IRS TD 10038 (final regulations, Sept 2025)Roth catch-up FICA-wage threshold, 2026
- 26 U.S.C. 164(b)(6), as amended by OBBBA section 70120SALT itemized deduction cap, tax year 2026
- SSA Contribution and Benefit Base (2026)Social Security wage base (taxable maximum), 2026
- 11 U.S.C. 1182(1); 11 U.S.C. 104 triennial adjustment (April 1, 2025)Subchapter V small business debtor debt limit, 2025-2026