2026 planning reference

Tax Bracket Map

See ordinary-income, Medicare IRMAA, long-term capital-gain, NIIT, and account-mix illustrations together in the printable guide and interactive reference.

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Printable PDF Reference

Printable reference

2026 Income Thresholds and Account Mix

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2026 Income Thresholds and Account Mix - reference page 2

2026 Income Thresholds and Account Mix - reference page 3

2026 Income Thresholds and Account Mix - reference page 4

Interactive federal estimate

Slide the income mix

See how ordinary income, long-term gains, and gross Social Security interact under the selected filing status.

Married Filing Jointly

Gross Social Security$0The calculator estimates the taxable portion automaticallyOrdinary income$100,000Wages, IRA withdrawals, interest and other ordinary incomeLong-term capital gains$100,000LTCG and qualified dividends before the standard deduction

Estimated federal tax$17,9759.0% of AGI

AGI$200,000Includes $0 taxable Social Security

Ordinary federal tax$7,64012% current ordinary bracket

LTCG federal tax$10,335$31,100 at 0% · $68,900 at 15% · $0 at 20%

NIIT$03.8% threshold: $250,000

IRMAA positionTier 0 · $2,435/yrPart B + Part D IRMAA per person · $4,870/yr for two · $18,000 room to next threshold

Planning illustration only. Uses the 2026 standard deduction and assumes all entered gains are net investment income. Social Security taxation for Married Filing Separately can depend on whether spouses lived together during the year; this slider uses the general single-filer provisional-income thresholds.

Filing status

Married Filing Jointly

2026 standard deduction$32,200

$0$100,000$200,000$300,000$400,000$500,000$600,000$700,000$800,000

Ordinary taxTaxable income

10%

12%

22%

24%

32%

35%

37%

$0$24,800$100,800$211,400$403,550$512,450$768,700+

IRMAAMAGI / 2-year lookback

$218,000$274,000$342,000$410,000$750,000

LTCGTaxable income

15%

20%

$0$98,900$613,700+

NIITMAGI threshold

3.8% at $250,000

Ordinary bracketsIRMAA cliffsLTCG bracketsNIIT threshold

Ordinary income tax

10%$0 to $24,800

12%Over $24,800 to $100,800

22%Over $100,800 to $211,400

24%Over $211,400 to $403,550

32%Over $403,550 to $512,450

35%Over $512,450 to $768,700

37%Over $768,700

Long-term capital gains

0%$0 to $98,900

15%Over $98,900 to $613,700

20%Over $613,700

NIIT 3.8%MAGI threshold $250,000

IRMAA threshold crossings

Base Part B$202.90/mo · Joint $4,870/yr

Over $218,000Part B $284.10 · Part D +$14.50 · Joint $7,166/yr

Over $274,000Part B $405.80 · Part D +$37.50 · Joint $10,639/yr

Over $342,000Part B $527.50 · Part D +$60.40 · Joint $14,110/yr

Over $410,000Part B $649.20 · Part D +$83.30 · Joint $17,580/yr

At / over $750,000Part B $689.90 · Part D +$91.00 · Joint $18,742/yr