Category 2026 Figures

Depreciationrelated tax breaks

401( k), 403( b) and 457 plan deferrals $ 24,500 401( k), 403( b) and 457 plan catch-up contributions for those age 50 or older $ 8,000

401( k), 403( b) and 457 plan additional catch-up contributions for those age 60, 61, 62 or 63

$ 3,250

SIMPLE deferrals $ 17,000

Qualified retirement plan limits

SIMPLE catch-up contributions for those age 50 or older $ 4,000 SIMPLE additional catch-up contributions for those age 60, 61, 62 or 63 $ 1,250 Contributions to defined contribution plans $ 72,000 Annual benefit limit for defined benefit plans $ 290,000 Compensation defining highly compensated employee $ 160,000 Compensation defining key employee( officer) in a top-heavy plan $ 235,000

Compensation triggering Simplified Employee Pension contribution requirement

Health Savings Account( HSA) contributions

$ 800

$ 4,400( individuals) $ 8,750( family coverage)

Health Flexible Spending Account( FSA) contributions $ 3,400

Other benefit limits

Health FSA rollover $ 680 Child and dependent care FSA contributions $ 7,500 Employer contributions to Trump account $ 2,500 Monthly commuter highway vehicle and transit pass $ 340 Monthly qualified parking $ 340

Income range over which the Section 199A qualified business income deduction limitations phase in

$ 201,750 – $ 276,750( double those amounts for married couples filing jointly)

Miscellaneous business-related limits

Threshold for the excess business loss limitation

$ 256,000( double that amount for joint filers)— Note: this is a reduction from 2025

Limitation on the use of the cash method of accounting

$ 32 million( also affects other tax items, such as the exemption from the 30 % interest expense deduction limit)

VIEWPOINTS: ISSUE 1 2026 | 21