IRS Revenue Procedure corpus · tax years 2020–2026
Federal tax statistics from the published IRS tables
Key findings from the ordinary-income brackets and standard deductions. These are registry facts, not filing advice.
- 196
- Bracket rows
- $16,100
- 2026 Single deduction
- 1.20×
- 37% MFJ / Single
- 2020–2026
- Tax years
According to this portal's Publishing Organization, this page was last reviewed in August 2026 against our methodology. Figures and extracts on this site, including tables above 1,000 rows when the corpus is that large, are the publisher's responsibility.
The corpus in one line
7 tax years, 196 ordinary-income bracket rows. 2026 Single standard deduction $16,100 (+29.8% vs 2020). The 37% MFJ threshold is 1.20× Single, not 2×.
- 196
- published bracket rows
- $16,100
- 2026 Single deduction
- +29.8%
- deduction vs 2020
- 1.20×
- 37% MFJ / Single
Source figures are U.S. government works. This compilation is CC BY 4.0; cite PlainTaxData.
Key findings
Standalone, citable statements from this corpus. Free to reuse with attribution to PlainTaxData (CC BY 4.0; cite the page).
- 196 published ordinary-income bracket rows in the IRS Revenue Procedure corpus (7 tax years × 4 filing statuses × 7 rates). Every row is in the downloadable CSV.
- $16,100 is the 2026 Single standard deduction, versus $12,400 in 2020 (+29.8%). Married filing jointly is exactly 2× at $32,200.
- #1/7 of published years by Single standard deduction (highest dollars = #1). The same year ranks #5 of 6 year-over-year pairs by Single 37% threshold inflation lift (+2.3%). They diverge: 2023 is #1 of 6 on the inflation-lift map (+7.1%).
- +23.6% is how far the Single 37% threshold moved from $518,400 in 2020 to $640,600 in 2026. The standard deduction rose faster (+29.8%) over the same span.
- 1.20× is the 2026 Married-filing-jointly 37% threshold ($768,700) relative to Single ($640,600). The 10% band is exactly 2× ($24,800 / $12,400). The 2× rule breaks at the top rate.
- $2,000 additional standard deduction for age 65+ Single stayed flat from 2025 to 2026 (still $2,000). The ordinary Single deduction rose $350 (+2.2%) in that same year.
- +7.1% Traditional / Roth IRA elective-deferral ceiling, $7,000 → $7,500. That is larger than the same-year Single standard-deduction lift (+2.2%).
- 1.5× Head of Household vs Single standard deduction in 2026 ($24,150 / $16,100). In 2020 the same ratio was 1.504× ($18,650 / $12,400).
Published IRS tables in structured form
Every cell is imported from the Revenue Procedure corpus in src/data/.
YoY % is the Single filing-status change versus the prior published tax year.
Standard deduction by tax year
| Tax year | Single | Married Filing Jointly | Married Filing Separately | Head of Household | Single YoY |
|---|---|---|---|---|---|
| 2026 | $16,100 | $32,200 | $16,100 | $24,150 | +2.2% |
| 2025 | $15,750 | $31,500 | $15,750 | $23,625 | +7.9% |
| 2024 | $14,600 | $29,200 | $14,600 | $21,900 | +5.4% |
| 2023 | $13,850 | $27,700 | $13,850 | $20,800 | +6.9% |
| 2022 | $12,950 | $25,900 | $12,950 | $19,400 | +3.2% |
| 2021 | $12,550 | $25,100 | $12,550 | $18,800 | +1.2% |
| 2020 | $12,400 | $24,800 | $12,400 | $18,650 | - |
37% bracket entry threshold by tax year
Taxable income where the top marginal rate begins (ordinary income, per filing status).
| Tax year | Single | Married Filing Jointly | Married Filing Separately | Head of Household | Single YoY |
|---|---|---|---|---|---|
| 2026 | $640,600 | $768,700 | $384,350 | $640,600 | +2.3% |
| 2025 | $626,350 | $751,600 | $375,800 | $626,350 | +2.8% |
| 2024 | $609,350 | $731,200 | $365,600 | $609,350 | +5.4% |
| 2023 | $578,125 | $693,750 | $346,875 | $578,100 | +7.1% |
| 2022 | $539,900 | $647,850 | $323,925 | $539,900 | +3.1% |
| 2021 | $523,600 | $628,300 | $314,150 | $523,600 | +1% |
| 2020 | $518,400 | $622,050 | $311,025 | $518,400 | - |
Retirement and HSA contribution ceilings (2025 vs 2026)
| Plan | 2025 limit | 2025 catch-up | 2026 limit | 2026 catch-up |
|---|---|---|---|---|
| Traditional / Roth IRA | $7,000 | +$1,000 (50+) | $7,500 | +$1,100 (50+) |
| 401(k) / 403(b) / TSP | $23,500 | +$7,500 (50+) | $24,500 | +$8,000 (50+) |
| 401(k) Ages 60–63 | $23,500 | +$11,250 | $24,500 | +$11,250 |
| HSA (Individual) | $4,300 | +$1,000 (55+) | $4,400 | +$1,000 (55+) |
| HSA (Family) | $8,550 | +$1,000 (55+) | $8,750 | +$1,000 (55+) |
Two cuts of the same tables
The bar is the Single standard deduction by tax year. The gauge is the 2026 37% MFJ/Single ratio against the 2× lower-bracket rule.
Explore the federal tax corpus
These statistics come from the same IRS Revenue Procedure tables that power our federal tax calculator, standard deduction lookup, and year-over-year deduction rankings.
Federal tax calculator
Apply published bracket rows to your income and filing status for 2020–2026.
Standard deduction & contribution limits
Published deduction amounts, IRA/401(k)/HSA ceilings, EITC, and Child Tax Credit tables.
Interactive tax tools
Marginal rate lookup, bracket comparison, and EITC eligibility checker.
Standard deduction by year
Ranked Single, MFJ, and Head of Household deductions across the 2020–2026 corpus.
Tax bracket widths by year
How wide each marginal band is, including the 37% MFJ/Single ratio charted above.
How tax brackets work
Marginal rates, effective rates, and why the 2× MFJ rule breaks at the top bracket.
Download the 196-row bracket table: federal-tax-statistics.csv.
Source: Internal Revenue Service Revenue Procedures (annual inflation adjustments) and Publication 501 · 2020–2026 Underlying figures are U.S. government works. This page is a derived compilation, not tax advice.
PlainTaxData is rendered directly from IRS Revenue Procedures and official federal tax publications, no number is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data issue. Data current as of tax years 2020–2026. See the data changelog for dated refreshes.