Updated October 21, 2026. Quick answer: Publication 907 gives a short introduction to parts of the tax law of interest to people with disabilities and those who care for them, and the web edition is for 2025 returns. For 2025 it says the maximum that can be contributed to an ABLE account is $19,000. It also lists the saver’s credit income limits for 2025.
Quick reference
| Item | As the IRS publication states it |
|---|---|
| ABLE account annual contribution limit for 2025 (What’s New) | $19,000 |
| Saver’s credit, modified adjusted gross income limit, single (Credit for Qualified Retirement Savings Contributions) | $39,500 |
| Saver’s credit limit, married filing jointly | $79,000 |
| Saver’s credit limit, head of household | $59,250 |
| Medical expense deduction floor, share of adjusted gross income (Medical Expenses) | 7.5% |
| Excise tax on ABLE excess contributions not returned (ABLE Account) | 6% |
What the publication covers
The introduction says “This publication concerns people with disabilities and those who care for them.” It also says “You will find most of the information you need to complete your tax return in its instructions.” The cover line reads “For use in preparing 2025 Returns”.
Parts of the publication in plain words
- Income: dependent care benefits, social security and railroad retirement benefits, disability pensions, military and government disability pensions, long-term care insurance and accelerated death benefits.
- Itemized deductions: medical expenses and impairment-related work expenses.
- Tax credits: the child and dependent care credit, the credit for the elderly or the disabled, the earned income credit and the credit for qualified retirement savings contributions.
- Household employers and business tax incentives.
- ABLE accounts: who can open one, contributions, distributions, rollovers and the related information returns, Form 1099-QA and Form 5498-QA.
For the credit for the elderly or the disabled, it says “You figure the credit on Schedule R (Form 1040), Credit for the Elderly or the Disabled.”
The figures that matter
On ABLE accounts, What’s New says “For 2025, the maximum amount that can be contributed to your ABLE account is $19,000.”
On the saver’s credit, “For 2025, your modified adjusted gross income must be not more than $39,500 ($79,000 if married filing jointly; $59,250 if head of household).”
On medical costs, “You can deduct only the amount of your medical and dental expenses that is more than 7.5% of your adjusted gross income shown on Form 1040 or 1040-SR, line 11.”
On the child and dependent care credit, the text reads “you may be able to get a credit of up to 35% of your expenses.”
On social security benefits, “If the only income you received during the year was your social security or equivalent tier 1 RRTA benefits, your benefits are generally not taxable.”
On excess ABLE contributions, “You’re subject to a 6% excise tax on the excess contributions and earnings that aren’t returned by the ABLE program to the contributors by the due date (including any extensions) of your income tax return.”
Where it points elsewhere
The IRS page lists related publications on medical and dental expenses, child and dependent care expenses, and the credit for the elderly or the disabled. On this site, see Schedule R, credit for the elderly or the disabled, the ABLE account contribution limit for 2027 and the Saver’s Credit.
Where this comes from
The IRS page About Publication 907 opens with “Publication 907 gives a brief introduction to certain parts of the tax law of particular interest to people with disabilities and those who care for them.” It links the PDF and eBook editions and the earlier revisions of the publication.
This page describes the web edition of Publication 907 (2025), Tax Highlights for Persons With Disabilities, as served on irs.gov on October 21, 2026. The IRS can revise a publication after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Looking for step by step worksheets here. The publication says “You will find most of the information you need to complete your tax return in its instructions.”
- Applying the $19,000 ABLE figure to another year. The What’s New text ties it to 2025.
- Reading the saver’s credit limits as one number. The source gives different limits for single, joint and head of household filers.
- Assuming social security benefits are taxable or tax free for everyone. The source says “part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than:”
Related: IRS publications by number, Schedule R credit for the elderly or the disabled, ABLE account contribution limit, Saver’s Credit, Dependent care credit for elder care, Form 1040 line 27, earned income credit, and Deducting a parent’s medical expenses.
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Answer againSources
- IRS, Publication 907 (2025), Tax Highlights for Persons With Disabilities (irs.gov): https://www.irs.gov/publications/p907
- IRS, About Publication 907, Tax Highlights for Persons With Disabilities (irs.gov): https://www.irs.gov/forms-pubs/about-publication-907
Read from the IRS pages linked above on October 21, 2026. General information, not tax or legal advice. The IRS publication and the instructions for your own form control, and your own facts decide the outcome.