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2027 Retirement & Tax Numbers: COLA, IRMAA, 401(k), Part B, RMD, Estate Tax

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The 2027 numbers, projected vs. officialWhy the announcement dates matter more than the numbersThe one that’s already official

Comparison tables scroll horizontally on smaller screens.

Updated October 16, 2026. Quick answer. Two groups of 2027 figures are officially announced: the Social Security figures SSA announced on October 14, 2026 (3.6% COLA, $4,188 maximum benefit) and the 2027 HSA contribution limits ($4,500 self-only, $9,000 family), which the IRS announced on May 29, 2026 (Rev. Proc. 2026-24), plus the rows marked as fixed by statute. As of October 16, 2026 the newest IRS news release is IR-2026-122 and it carries no 2027 inflation adjustments. Every other figure here is either a 2026 amount shown for reference or a projection, attributed to whoever published it, never presented as this site’s own forecast, with the expected government announcement date next to it. This page updates the day each figure becomes official.

More on the 2027 tax figures: the 2027 overtime deduction, the 2027 1099-K threshold and the 2027 IRS high-low per diem rates.

More on the 2027 tax figures: the 2027 excess business loss limit, the 2027 gift exclusion for a noncitizen spouse and the 2027 QSEHRA limit.

More on the 2027 retirement figures: the total 401(k) limit for 2027, the 401(a)(17) pay limit for 2027 and the SEP IRA pay threshold for 2027.

More on the 2027 retirement figures: the key employee limit for 2027, the Saver’s Match for 2027 and the Roth catch-up rule for 2027.

More on the 2027 tax figures: the 2027 ACA applicable percentage table, the 2027 nanny tax threshold, the 2027 self-employment tax rates and base, the 2027 Additional Medicare Tax, the 2027 Net Investment Income Tax, the short-term capital gains tax rate for 2027, the 2027 extra standard deduction for age 65 and older, the 2027 section 179 limit, the 2027 commuter benefit limit, the 2027 long-term care per diem limit and the 2027 GST tax exemption.

More on the 2027 filing season: when you can file taxes in 2027, the IRS refund schedule for 2027, IRS Free File for 2027 and IRS Direct File for 2027.

The 2025 figures for a return still being filed: the 2025 tax brackets and the 2025 standard deduction.

More 2026 figures behind the projections: the 2026 SALT cap, the 2026 QBI thresholds, the 2026 AMT exemption, the 2026 earned income credit, the 2026 net investment income tax, the 2026 Additional Medicare Tax, the 2026 ACA affordability percentage, the 2026 short-term capital gains rules, the Medicare Part B deductible status page and the CSRS and FERS 2027 COLA status.

The 2026 figures behind the projections: the 2026 tax brackets, the 2026 standard deduction, the 2026 standard deduction for filers 65 and older, the 2026 401(k) contribution limits and the 2026 HSA contribution limits.

The 2027 numbers, projected vs. official

FigureCurrent projection (attributed)Official announcement
Social Security COLA3.6%, OFFICIAL (2026: 2.8%)Announced October 14, 2026 (SSA press release and 2027 COLA fact sheet)
Medicare Part B premium$209.50 (2026 Medicare Trustees Report estimate; 2026 premium is $202.90)Mid-Nov 2026 (CMS)
IRMAA brackets2027 not announced. 2026 first tier: $109,000 single / $218,000 joint (CMS, Federal Register November 19, 2025)Mid-Nov 2026 (CMS)
401(k) elective deferral$25,500 (Milliman projection, updated September 11, 2026) + $11,750 age-60-63 super catch-upLate Oct/Nov 2026 (IRS)
HSA contribution limits$4,500 self-only / $9,000 family — OFFICIALAnnounced May 29, 2026 (IRS Rev. Proc. 2026-24)
Federal income tax bracketsProjected via C-CPI-U indexingQ4 2026 (IRS Rev. Proc.)
RMD table (Uniform Lifetime)Divisors unchanged since 2022 — not a projectionAlready known
Federal estate tax exemption$15M base (OBBBA, permanent) + first inflation index from 2025Typically announced via Rev. Proc., late 2026
Standard deductionNot yet announced by the IRS (2026: $32,200 joint, $24,150 head of household, $16,100 single, Rev. Proc. 2025-32)Q4 2026 (IRS Rev. Proc.)
Roth IRA Income Limits 20272027 not yet projected. 2026 single: $153,000 to $168,000 (Notice 2025-67)See page for the announcement venue
Traditional IRA Deduction Limits 20272027 not yet projected. 2026 single, covered by a workplace plan: $81,000 to $91,000 (Notice 2025-67)See page for the announcement venue
401(k) Catch-Up Contribution 2027$8,500 (Milliman projection, September 11, 2026); 2026: $8,000 (Notice 2025-67)See page for the announcement venue
403(b) Contribution Limit 2027$25,500 (Milliman projection, September 11, 2026); 2026: $24,500 (Notice 2025-67)See page for the announcement venue
457(b) Contribution Limit 2027$25,500 (Milliman projection, September 11, 2026); 2026: $24,500 (Notice 2025-67)See page for the announcement venue
TSP Contribution Limit 2027$25,500 (Milliman projection of the IRS limit the TSP follows, September 11, 2026); 2026: $24,500 (Notice 2025-67)See page for the announcement venue
Solo 401(k) Contribution Limit 2027Employee deferral $25,500 (Milliman projection, September 11, 2026); 2026: $24,500 (Notice 2025-67)See page for the announcement venue
Highly Compensated Employee Limit 2027$170,000 (Milliman projection, September 11, 2026); 2026: $160,000 (Notice 2025-67)See page for the announcement venue
Social Security Maximum Benefit 2027$4,188 a month at full retirement age, OFFICIAL (2026: $4,152)Announced October 14, 2026 (SSA 2027 COLA fact sheet)
Child Tax Credit 20272027 not announced. 2026: $2,200 (Rev. Proc. 2025-32)See page for the announcement venue
EITC 20272027 not announced. 2026 maximum with no qualifying children: $664 (Rev. Proc. 2025-32)See page for the announcement venue
Senior Deduction 2027$6,000 (fixed by statute, 26 U.S.C. 151(d)(5)(C), through tax year 2028)See page for the announcement venue
SALT Cap 2027$40,804 (computed: $40,400 x 101% under 26 U.S.C. 164(b)(7); not an IRS announcement)See page for the announcement venue
QBI Deduction Thresholds 20272027 not announced. 2026 threshold: $201,750 single / $403,500 joint (Rev. Proc. 2025-32)See page for the announcement venue
Long-Term Care Premium Deduction Limits 20272027 not announced. 2026 limit for age over 70: $6,200 (Rev. Proc. 2025-32)See page for the announcement venue
QLAC Limit 2027Not yet announcedSee page for the announcement venue
Defined Benefit Plan Limit 2027$300,000 (Milliman projection, September 11, 2026); 2026: $290,000 (Notice 2025-67)See page for the announcement venue
Dependent Care FSA Limit 2027$7,500 (fixed by statute, 26 U.S.C. 129(a)(2)(A))See page for the announcement venue
529 Five-Year Election Limit 2027Not yet projectedSee page for the announcement venue
Education Credits 2027$80,000-$90,000See page for the announcement venue
Student Loan Interest Deduction 2027$2,500 (flat)See page for the announcement venue
Adoption Credit 2027Not yet projectedSee page for the announcement venue
The 8 figures on this page grouped by the statutory clock that sets each one, showing which 2 are already settledFive groups. No annual index, fixed by regulation: the RMD Uniform Lifetime Table, already settled. A 12-month period ending March 31, 2026: the HSA contribution limits, already settled. A 12-month period ending August 31, 2026: the IRMAA brackets, the federal income tax brackets and the federal estate tax exemption, none of them set yet. The calendar quarter ending September 30, 2026: the Social Security cost-of-living adjustment and the 401(k) elective deferral limit, neither set yet. No index at all, set actuarially in September 2026: the Medicare Part B premium. A filled square marks a figure that is settled today; a dashed outline marks one whose statutory measuring period has not closed.One table, five statutory clocksthe 8 figures this page tracks, grouped by thestatute that sets each one2 of 8 are settled today; the other 6 cannotexist yetNo annual index — fixed by regulationRMD table (Uniform Lifetime)26 CFR §1.401(a)(9)-9(f)(1) · no annual index12-month period ending March 31, 2026HSA contribution limits26 U.S.C. §223(g)(1) · C-CPI-U12-month period ending August 31, 2026IRMAA brackets42 U.S.C. §1395r(i)(5)(A) · CPI-UFederal income tax brackets26 U.S.C. §1(f)(3)(A) · 26 U.S.C. §1(f)(6)(B) · C-CPI-UFederal estate tax exemption26 U.S.C. §2010(c)(3)(B)(ii) · 26 U.S.C. §1(f)(6)(B) ·C-CPI-UCalendar quarter ending September 30, 2026Social Security COLA42 U.S.C. §415(i)(1)(A)(i) · 42 U.S.C. §415(i)(1)(G) ·CPI-W401(k) elective deferral26 U.S.C. §402(g)(4) · 26 U.S.C. §415(d)(2)(A) · theapplicable indexNo index at all — set actuarially in September2026Medicare Part B premium42 U.S.C. §1395r(a)(3) · not indexedsettled todaycannot exist yetClear Money Guide · 42 U.S.C. §§415(i), 1395r · 26 U.S.C.§§1(f), 223(g), 402(g), 415(d), 2010(c) · 26 CFR§1.401(a)(9)-9 · CC BY 4.0
The reason this page is mostly projections is that 6 of its 8 charted figures were measured by statutory periods that had not closed on August 24, 2026. The August 31 window and the September 30 quarter have since closed. Of the figures charted here only the Social Security COLA has been published since (3.6%, SSA, October 14, 2026), and the chart was drawn before that. Grouped by the law that sets each one, the table above runs on five different clocks. Two figures are already settled: the RMD divisors, which are fixed by regulation and indexed to nothing (26 CFR §1.401(a)(9)-9(f)(1)), and the HSA limits, whose measuring period closed on March 31 and which the statute requires be published by June 1 of the preceding year (26 U.S.C. §223(g)(1)). Of the rest, three run on a 12-month period ending August 31 — the income tax brackets and the estate tax exemption on the C-CPI-U (26 U.S.C. §1(f)(6)(B)), the IRMAA brackets on the CPI-U (42 U.S.C. §1395r(i)(5)(A)). Two run on the calendar quarter ending September 30: the Social Security COLA (42 U.S.C. §415(i)(1)(A)(i)) and — less obviously — the 401(k) elective deferral limit, which §402(g)(4) ties to the same quarter used under 26 U.S.C. §415(d)(2)(A), not to the August window the other IRS figures use. The Medicare Part B premium is not indexed at all: it is 50 percent of the program’s actuarial rate, determined during September (42 U.S.C. §1395r(a)(3)). Shown as the statutory clock each figure runs on, not as a forecast of any figure’s value. CC BY 4.0.

Why the announcement dates matter more than the numbers

Every one of these figures is set by a specific statutory process on a specific rough calendar — Social Security’s COLA by CPI-W (July–September average, announced by the Social Security Administration, which announced the 2027 figure on October 14, 2026, with the determination published in the Federal Register within 45 days of September 30), Medicare Part B by the Medicare Trustees Report estimate and a CMS notice usually issued in November, IRS figures by an autumn Revenue Procedure. A number that shows up online before that date is somebody’s projection, however confidently it’s presented — including the ones on this page, which is why every row above says so explicitly.

The statutory measuring period behind each 2027 figure, on one calendar from April 2025 to February 2027Five bands. The HSA 12-month period ending March 31, 2026 is drawn closed and solid, with its figures required in print by June 1. The 12-month period ending August 31, 2026 behind the tax brackets, the estate exemption and the IRMAA thresholds is drawn part solid and part dashed, with 7 days still to run as of the date this page carries. The July to September 2026 quarter behind the Social Security COLA and the 401(k) deferral limit is drawn the same way, with 37 days still to run and its July index value already published. September 2026 is marked for the Medicare Part B premium, which is set actuarially rather than measured. A final band runs from the quarter’s close on September 30 to November 14, 2026, the statutory deadline for publishing the COLA determination. A dashed vertical line marks August 24, 2026, the date this page carries.When each of those clocks stopsthe statutory measuring period behind everyfigure in the table, on one calendarnothing published before a period closes is thefigure — it is an estimate of itHSA limits — 12 months to March 31, 2026:CLOSEDand published: §223(g)(1) requires the adjustedamounts by June 1, 2026. This is the wholereason one row of the table above is alreadyofficial.Tax brackets, estate exemption, IRMAA — 12months to August 31: OPEN7 days still to run when this page was lastupdated. §1(f)(6)(B) for the C-CPI-U figures,§1395r(i)(5)(A) for IRMAA.Social Security COLA and the 401(k) limit —quarter to September 30: OPEN37 days still to run; July’s index is in. Threevalues, averaged (§415(i)(1)(G)); the 401(k)limit uses the same quarter (§415(d)(2)(A)).Medicare Part B premium — determined duringSeptember 2026not a measuring period at all: §1395r(a)(3)sets the premium at 50 percent of the actuarialrate for the succeeding year.COLA determination due — within 45 days of thequarter’s closeby November 14, 2026 in the Federal Register(42 U.S.C. §415(i)(2)(D)). The statute fixes adeadline, not an announcement date.this page, Aug 24, 2026Apr 2025Jan 2026Jul 2026Jan 2027Clear Money Guide · 42 U.S.C. §415(i)(1)(A), (1)(G), (2)(D)and §1395r(a)(3), (i)(5)(A) · 26 U.S.C. §1(f)(6)(B),§223(g)(1), §402(g)(4), §415(d)(2)(A), §2010(c)(3)(B)(ii) · CCBY 4.0
Every date on this calendar is fixed by statute; none of them is an announcement date. The one 2027 figure that is already official is official because its clock stopped first: §223(g)(1) applies the 12-month period of §1(f)(4) “by substituting ‘March 31’ for ‘August 31’” and then requires the adjusted amounts in print no later than June 1 of the preceding year. Every other figure here is measured by a period that was still running on August 24, 2026 — 7 days short of the August close, 37 days short of the quarter’s. That is what makes the middle column of the table above a set of estimates rather than a set of numbers: not that the agencies are slow, but that the inputs do not exist yet. Only one publication deadline in the whole set is statutory — 42 U.S.C. §415(i)(2)(D) gives the Commissioner 45 days after the quarter closes, i.e. until November 14, 2026, to publish the COLA determination in the Federal Register. CC BY 4.0.

The one that’s already official

2027 HSA contribution limits are the exception: IRS Revenue Procedure 2026-24 (announced 2026-05-29) sets them at $4,500 for self-only coverage and $9,000 for family coverage, both up from 2026’s $4,400/$8,750. HSA limits are announced far earlier than the others because they’re tied to a different statutory calendar. See the HSA 2027 page for the full detail, including the unchanged $1,000 catch-up and the new HDHP minimum-deductible figures.

Figures on this page were verified on September 29, 2026 against IRS Rev. Proc. 2026-24, Rev. Proc. 2025-32 and Notice 2025-67, the 2026 Medicare Trustees Report, the CMS Federal Register notice of November 19, 2025, BLS CPI data and the U.S. Code sections cited; projections are attributed to Milliman (forecast dated September 11, 2026) where a figure is a projection.

Every projected figure above is attributed to the organization that published it and is explicitly not yet announced by the government body that sets it. This page will be updated with the official figure the day it is announced, and the projection will be struck through rather than deleted, so the record of what was projected vs. what actually happened stays visible. See the full current-numbers register for every figure this site tracks, dated and sourced. General information, not tax or legal advice.

This page is the site-wide picture. For the 2027 figures that depend on you — your required distribution, your HSA limit, your affordability line, your SALT cap — compute your own 2027 numbers.

Fifteen more 2027 figures, each with the 2026 amount, the statute, and an honest read of whether anyone has projected 2027 yet: Gift Tax Annual Exclusion 2027, IRA Contribution Limit 2027, SIMPLE IRA Contribution Limit 2027, SEP IRA Contribution Limit 2027, Social Security Wage Base 2027, Social Security Earnings Test Limits 2027, QCD Limit 2027, FSA Contribution Limit 2027, Long-Term Capital Gains Brackets 2027, AMT Exemption 2027, Saver’s Credit 2027, Medicare Part A Deductible 2027, Kiddie Tax Thresholds 2027, Foreign Earned Income Exclusion 2027 and ABLE Account Contribution Limit 2027.

More guides: see the full 962-page index.

Also tracked here: 2027 COLA and Medicare hold harmless, ACA affordability percentage for 2027, Medicare Part D for 2027, retirement figure changes for 2027.

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