The IRS released the 2026 401(k), 403(b), and SEP IRA contribution limits. There are changes to nearly all the contribution and income limits, including new rules for 401(k) participants over age 50.
Contribution Limits for 401(k)s, IRAs and More in 2026
Income Limits for Tax-Deductible IRA Contributions
Roth IRA Contribution Eligibility
2026 Income Tax Brackets and Exemptions
Long-Term Capital Gains Tax Rates
Alternative Minimum Tax (AMT) Rates and AMT Exemptions
- AMT exemptions: $90,100 for single filers and $140,200 for joint filers
- Income phaseout ranges: $500,000 to $680,350 for single filers and $1,000,000 to $1,280,400 for joint filers
- AMT tax rates: 26% for income under $244,500; then 28% (all filers, except married filing separately, who are taxed at 28% for income over $122,250)
