By Hans Goldstein, founder, Retirement Literacy Foundation · Updated
Enrolled Agent, admitted to practice before the IRS.
The numbers that decide what you actually keep. One page. No products, no pitch.
As of October 10, 2026. These are the official 2026 figures. The 2027 figures have not been announced yet. Printable one-page PDF
Based on provisional income = adjusted gross income + tax-exempt interest + half of your Social Security. These thresholds are not indexed to inflation. They have not moved since 1984 and 1993.
| Filing status | 0% of benefits taxable | Up to 50% taxable | Up to 85% taxable |
|---|---|---|---|
| Single | Under $25,000 | $25,000 to $34,000 | Over $34,000 |
| Married filing jointly | Under $32,000 | $32,000 to $44,000 | Over $44,000 |
Your 2026 Medicare premium is set by your 2024 tax return. One dollar over a line moves you to the next tier for the entire year. Monthly, per person.
| 2024 MAGI, Single | 2024 MAGI, Married filing jointly | Part B / mo | Part D surcharge |
|---|---|---|---|
| Up to $109,000 | Up to $218,000 | $202.90 | n/a |
| $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 and over | $750,000 and over | $689.90 | +$91.00 |
| Rate | Single: taxable income up to | Married filing jointly: up to |
|---|---|---|
| 10% | $12,400 | $24,800 |
| 12% | $50,400 | $100,800 |
| 22% | $105,700 | $211,400 |
| 24% | $201,775 | $403,550 |
| 32% | $256,225 | $512,450 |
| 35% | $640,600 | $768,700 |
| 37% | Above $640,600 | Above $768,700 |
| Standard deduction 2026 | Single | Married filing jointly |
|---|---|---|
| Base | $16,100 | $32,200 |
| Additional, age 65+ (each) | +$2,050 | +$1,650 each |
| Senior deduction, age 65+ (tax years 2025 to 2028) | +$6,000 | +$6,000 each |
| Total if everyone is 65+ | $24,150 | $47,500 |
The senior deduction shrinks by 6% of modified AGI above $75,000 (single) or $150,000 (joint) and is gone at $175,000 or $250,000. You get it whether or not you itemize.
Required minimum distributions begin at age 73 if you were born 1951 to 1959, and at 75 if you were born in 1960 or later. Divide your Dec 31 prior-year balance by the divisor for your age.
| Age | Divisor | Age | Divisor | Age | Divisor | Age | Divisor |
|---|---|---|---|---|---|---|---|
| 73 | 26.5 | 79 | 21.1 | 85 | 16.0 | 91 | 11.5 |
| 74 | 25.5 | 80 | 20.2 | 86 | 15.2 | 92 | 10.8 |
| 75 | 24.6 | 81 | 19.4 | 87 | 14.4 | 93 | 10.1 |
| 76 | 23.7 | 82 | 18.5 | 88 | 13.7 | 94 | 9.5 |
| 77 | 22.9 | 83 | 17.7 | 89 | 12.9 | 95 | 8.9 |
| 78 | 22.0 | 84 | 16.8 | 90 | 12.2 | 96 | 8.4 |
For most non-spouse beneficiaries who inherited after 2019, the SECURE Act replaced the "stretch" IRA.
| Who inherits | What they must do |
|---|---|
| Surviving spouse | May treat it as their own, or stay a beneficiary. Stretch still available. |
| Minor child of the owner | Stretch until majority, then the 10-year clock starts. |
| Disabled or chronically ill | Stretch over life expectancy. |
| Within 10 years of owner's age | Stretch over life expectancy. |
| Everyone else (adult children) | Account must be emptied within 10 years. Annual RMDs may also apply. |
This is the part most people miss. One decision moves all four.
| If you do this… | It raises… | Which can trigger… |
|---|---|---|
| Take an RMD | AGI and provisional income | More SS taxed + IRMAA tier |
| Do a Roth conversion | AGI in the year you convert | IRMAA two years later |
| Sell an appreciated asset | AGI via capital gain | IRMAA + more SS taxed |
| Use a QCD (age 70½+, up to $111,000 in 2026) | Nothing. It bypasses AGI | Satisfies RMD without the tax |