Updated August 7, 2026. Quick answer: this page is the public face of the register we keep behind every figure on this site — 123 numbers, each with the year it applies to, a plain statement of what makes it move, and its own anchor so a single figure can be cited directly. It is generated from that register rather than typed, which means it cannot quietly disagree with the pages that use these numbers: the build fails if a tracked figure is missing from this page. 6 figures for 2027 are already published and are shown with that year. Nothing here is for sale.
How to read this page
Three things make this different from the annual round-ups that appear every January.
- Every figure carries its year. A year-less tax number is the single most common error in this category, and it is why figures from three years ago are still circulating as current.
- Every figure says what moves it — an IRS inflation adjustment, an SSA determination, an act of Congress, or a vendor changing its price. That column is more useful than the number, because it tells you when to stop trusting what you are reading.
- Statutory figures are marked as statutory. Several here have not moved in decades and will not move next January however many round-ups say “2027 limits”.
Where a figure varies by state, this page carries the tracked ones and points at the full crosses: state estate tax, LLC annual reports, small-estate limits.
Contributions and account limits (10)
What you may put in, and the catch-ups. These move on the IRS’s annual inflation cycle, announced in the autumn for the following year.
| Figure | Value | Year | Changes when |
|---|---|---|---|
| hdhp deductible min family Same figure, tax year and source as the hdhp min deductible family 2027 row, held here under a second register key. | $3,500 | 2027 | IRS annual figure |
| hdhp deductible min self Same figure, tax year and source as the hdhp min deductible self 2027 row, held here under a second register key. | $1,750 | 2027 | IRS annual figure |
| hdhp min deductible family 2027 Announced for 2027, with no 2026 counterpart in this register. | $3,500 | 2027 | IRS annual figure |
| hdhp min deductible self 2027 Announced for 2027, with no 2026 counterpart in this register. | $1,750 | 2027 | IRS annual figure |
| hdhp oop max self Same figure, tax year and source as the hdhp oop max self 2027 row, held here under a second register key. | $8,700 | 2027 | IRS annual figure |
| hdhp oop max self 2027 Announced for 2027, with no 2026 counterpart in this register. | $8,700 | 2027 | IRS annual figure |
| hsa contrib family | $8,750 | 2026 | unclassified – we have not yet established what moves this figure |
| hsa contrib self | $4,400 | 2026 | unclassified – we have not yet established what moves this figure |
| sep ira limit 2026: lesser of 25% of compensation or $72,000. | $72,000 | 2026 | IRS annual inflation adjustment, announced in the autumn for the next year |
| solo 401k elective deferral 2026 elective deferral. | $24,500 | 2026 | IRS annual inflation adjustment, announced in the autumn for the next year |
Social Security (8)
Set by the Social Security Administration’s annual cost-of-living determination, which has landed in late October or early November in each of the two years we have observed.
| Figure | Value | Year | Changes when |
|---|---|---|---|
| oasdi wage base | $184,500 | 2026 | SSA annual determination, late October to early November |
| ss earnings test higher | $65,160 | 2026 | SSA annual determination, late October to early November |
| ss earnings test lower Also embedded in calculator JavaScript on 1 page, which a content-level refresh cannot reach. | $24,480 | 2026 | SSA annual determination, late October to early November |
| ssi burial fund exclusion per person, for the individual and a spouse; reduced by excluded life-insurance face value and irrevocable burial trusts. | $1,500 | — | set by regulation and not on an annual cycle |
| ssi earned income exclusion followed by one-half of the remainder at (c)(7). | $65 | — | set by regulation and not on an annual cycle |
| ssi general income exclusion CFR 416.1112(c)(4) cross-references this as (c)(10); that cross-reference is stale in the published regulation. | $20 | — | set by regulation and not on an annual cycle |
| ssi resource limit couple Read with the individual limit in the next row. | $3,000 | — | statutory and unchanged since 1989 – it is not indexed and it has not moved |
| ssi resource limit individual NOT annually indexed. | $2,000 | — | statutory and unchanged since 1989 – it is not indexed and it has not moved |
Medicare and health costs (6)
Announced on their own cycles, and the two-year IRMAA lookback means the income that sets a premium is already two years in the past when the premium arrives.
| Figure | Value | Year | Changes when |
|---|---|---|---|
| cdcc expense limit one | $3,000 | 2026 | statutory – moves only if Congress or a legislature moves it |
| cdcc qualifying gross income The figure shown on the topic page; it moves with the tax year and the page itself references a 2025 return. | $5,200 | 2025 | IRS annual figure |
| dependent care fsa exclusion | $7,500 | 2026 | statutory, amended by recent legislation |
| medicare part b premium Set by annual CMS notice, typically announced in the autumn – see the trigger calendar. | $202.90 | 2026 | CMS annual notice, historically November |
| nhe medicare spending CMS revises NHE accounts; the 2025 figures land in the normal December release. | $1,118.0 billion | 2024 | unclassified – we have not yet established what moves this figure |
| nhe total spending Paired with $15,474 per person and 18.0% of GDP – all three move together. | $5.3 trillion | 2024 | unclassified – we have not yet established what moves this figure |
Income tax: deductions, rates and thresholds (19)
Federal figures. The inflation-adjusted ones move every year; the statutory ones move only when Congress moves them, and several here have not moved in decades.
| Figure | Value | Year | Changes when |
|---|---|---|---|
| additional medicare tax threshold single 0.9% Additional Medicare Tax. | $200,000 | 2025 | statutory – moves only if Congress or a legislature moves it |
| addl std deduction married 65 | $1,650 | 2026 | IRS annual inflation adjustment, announced in the autumn for the next year |
| addl std deduction single 65 | $2,050 | 2026 | IRS annual inflation adjustment, announced in the autumn for the next year |
| ctc refundable | $1,700 | 2026 | unclassified – we have not yet established what moves this figure |
| form 1041 gross income threshold | $600 | — | statutory – moves only if Congress or a legislature moves it |
| form 1099 nec threshold RECENT AMENDMENT – this is the figure most published guidance still gets wrong. | $2,000 | 2026 | IRS annual inflation adjustment, announced in the autumn for the next year |
| home office simplified rate $5 per square foot, capped at 300 square feet, so a $1,500 maximum. | $5 | — | set by regulation and not on an annual cycle |
| household employee fica threshold The IRS states on the page that this threshold ‘can change from year to year’. | $3,000 | 2026 | IRS annual figure |
| household employee futa quarter | $1,000 | 2026 | statutory – moves only if Congress or a legislature moves it |
| irs opa installment threshold Combined tax, penalties and interest – NOT tax alone; the page says so because the distinction changes who qualifies. | $50,000 | 2026 | IRS annual figure |
| irs opa shortterm threshold Short-term plan (180 days or less). | $100,000 | 2026 | IRS annual figure |
| irs records retention default The ordinary case. | 3 years | — | statutory – moves only if Congress or a legislature moves it |
| mileage rate business 2026 h1 FIRST HALF ONLY: 1 Jan – 30 Jun 2026. | 72.5 cents | 2026 | IRS annual inflation adjustment, announced in the autumn for the next year |
| mileage rate business 2026 h2 SECOND HALF ONLY: 1 Jul – 31 Dec 2026, following a mid-year increase. | 76 cents | 2026 | IRS annual inflation adjustment, announced in the autumn for the next year |
| se tax rate Statutory, not indexed. | 15.3% | — | statutory rate, not indexed |
| sec6601j base | $1,940,000 | 2026 | unclassified – we have not yet established what moves this figure |
| std deduction hoh | $24,150 | 2026 | IRS annual inflation adjustment, announced in the autumn for the next year |
| std deduction mfj | $32,200 | 2026 | IRS annual inflation adjustment, announced in the autumn for the next year |
| std deduction single | $16,100 | 2026 | IRS annual inflation adjustment, announced in the autumn for the next year |
Estate and gift (22)
The federal exemption and annual exclusion, the state estate-tax exemptions that differ from them, and the special-use and instalment provisions.
| Figure | Value | Year | Changes when |
|---|---|---|---|
| ca small estate residence 13151 Distinct from the 13100 affidavit cap ($208,850, indexed triennially per 890). | $750,000 | — | statutory |
| cost of dying ne inheritance exemption | $100,000 | — | statutory – moves only if Congress or a legislature moves it |
| cost of dying pa inheritance rate Also embedded in calculator JavaScript on 1 page, which a content-level refresh cannot reach. | 4.5% | — | statutory rate, not indexed |
| estate exemption connecticut state estate-tax exemption; several of these are INDEXED annually | $15,000,000 | 2026 | unclassified – we have not yet established what moves this figure |
| estate exemption district of columbia state estate-tax exemption; several of these are INDEXED annually. | $4,988,400 | 2026 | indexed annually by the state |
| estate exemption hawaii state estate-tax exemption; several of these are INDEXED annually. | $5,490,000 | 2026 | indexed annually by the state |
| estate exemption illinois state estate-tax exemption; several of these are INDEXED annually | $4,000,000 | 2026 | unclassified – we have not yet established what moves this figure |
| estate exemption maine state estate-tax exemption; several of these are INDEXED annually. | $7,160,000 | 2026 | indexed annually by the state |
| estate exemption maryland state estate-tax exemption; several of these are INDEXED annually | $5,000,000 | 2026 | unclassified – we have not yet established what moves this figure |
| estate exemption massachusetts state estate-tax exemption; several of these are INDEXED annually | $2,000,000 | 2026 | unclassified – we have not yet established what moves this figure |
| estate exemption minnesota state estate-tax exemption; several of these are INDEXED annually | $3,000,000 | 2026 | unclassified – we have not yet established what moves this figure |
| estate exemption new york state estate-tax exemption; several of these are INDEXED annually. | $7,350,000 | 2026 | indexed annually by the state |
| estate exemption oregon state estate-tax exemption; several of these are INDEXED annually | $1,000,000 | 2026 | unclassified – we have not yet established what moves this figure |
| estate exemption rhode island state estate-tax exemption; several of these are INDEXED annually. | $1,838,056 | 2026 | indexed annually by the state |
| estate exemption vermont state estate-tax exemption; several of these are INDEXED annually | $5,000,000 | 2026 | unclassified – we have not yet established what moves this figure |
| estate exemption washington state estate-tax exemption; several of these are INDEXED annually. | $3,000,000 $3,076,000 for deaths January 1 to June 30, 2026 | 2026 | indexed annually by the state |
| federal annual gift exclusion | $19,000 | 2026 | IRS annual figure |
| federal basic exclusion amount Our irrevocable life insurance trust guide uses this exclusion to argue an ILIT is usually unnecessary, so if the figure moves that argument moves with it. | $15,000,000 | 2026 | IRS annual figure |
| fl summary administration threshold | $75,000 | — | statutory – moves only if Congress or a legislature moves it |
| ne intestate spousal threshold The statute writes this amount in words, not digits. | $150,000 | 2026 | unclassified – we have not yet established what moves this figure |
| sec2032a cap | $1,460,000 | 2026 | unclassified – we have not yet established what moves this figure |
| wi probate filing fee AMENDMENT PENDING 2026-11-01: becomes a $36 flat fee with an $18,500 threshold. | 0.2% above $10,000 ($20 at or below) | — | statutory, with an amendment pending |
Asset protection and benefit eligibility (3)
Statutory floors and ceilings that decide what is reachable and what disqualifies.
| Figure | Value | Year | Changes when |
|---|---|---|---|
| able ssi resource threshold Above it SSI is SUSPENDED not terminated, and Medicaid continues. | $100,000 | — | statutory and not indexed |
| bankruptcy homestead 1215 cap Also embedded in calculator JavaScript on 4 pages, which a content-level refresh cannot reach. | $125,000 | — | adjusted by the Judicial Conference on its own cycle |
| bankruptcy homestead federal Section 522 dollar figures are adjusted periodically by the Judicial Conference; the page says so. | $15,000 | — | adjusted by the Judicial Conference on its own cycle |
Running a small or encore business (3)
The figures a one-person business meets. Two of these are paired on purpose.
| Figure | Value | Year | Changes when |
|---|---|---|---|
| llc annual report fee louisiana SCHEDULED CHANGE ALREADY IN STATUTE: $30 through 2026-09-30, $35 from 2026-10-01. | $30 | — | statutory, with a change already scheduled on a known date |
| llc annual report fee michigan A RARE SCHEDULED STEP DOWN: $25 through 2027-09-30, then $15. | $25 | — | statutory, with a change already scheduled on a known date |
| llc annual report no report states AL, AZ, DE, MO, NM, OH, SC. | 7 | — | a count of states – it moves when any legislature acts |
Research figures we track (40)
Not government figures – measured statistics from named studies, each on its own publication cycle. They are here because pages depend on them and a stale study figure is as wrong as a stale tax figure.
| Figure | Value | Year | Changes when |
|---|---|---|---|
| acli avg new individual policy face 2024 A mean per NEW INDIVIDUAL POLICY. | $209,000 | — | annual study by a named third party |
| acli death benefits paid 2024 Industry-wide dollar flow, not per family. | $88.5 billion | — | annual study by a named third party |
| acli individual voluntary termination 2024 TWO BASES, both published: 5.8% by face amount (lapse 4.7 + surrender 1.1) and 7.9% by policy count (6.6 + 1.3). | 5.8% | — | annual study by a named third party |
| bls employer life access private 2025 Published as a triple: 59% access / 58% participation / 98% take-up (private industry). | 59% | — | annual survey, published on the publisher’s own cycle |
| ce income outlay gap 75plus THE FINDING: by 75+ the average household spends essentially everything it receives. | $999 | 2024 | annual survey, published on the publisher’s own cycle |
| ce median outlay 65 74 CE is annual; the 2025 microdata release supersedes it. | $50,068 | 2024 | annual survey, published on the publisher’s own cycle |
| ce spending mean 55 64 CE PUMD cohort figure; annual republication by BLS | $83,102 | 2024 | unclassified – we have not yet established what moves this figure |
| ce spending mean 65 74 CE PUMD cohort figure; annual republication by BLS | $64,232 | 2024 | unclassified – we have not yet established what moves this figure |
| ce spending mean 75 plus CE PUMD cohort figure; annual republication by BLS. | $54,915 | 2024 | unclassified – we have not yet established what moves this figure |
| ce spending median 55 64 CE PUMD cohort figure; annual republication by BLS | $63,323 | 2024 | unclassified – we have not yet established what moves this figure |
| ce spending median 65 74 CE PUMD cohort figure; annual republication by BLS. | $50,068 | 2024 | annual survey, published on the publisher’s own cycle |
| ce spending median 75 plus CE PUMD cohort figure; annual republication by BLS. | $41,548 | 2024 | unclassified – we have not yet established what moves this figure |
| family caregivers decade increase pct | 45 percent | — | annual study by a named third party |
| family caregivers high intensity pct | 44% | — | annual study by a named third party |
| family caregivers in debt pct | 23% | — | annual study by a named third party |
| family caregivers total | 63 million | — | annual study by a named third party |
| gray divorce median duration first | 29 years | — | annual study by a named third party |
| gray divorce median duration remarriage | 18 years | — | annual study by a named third party |
| gray divorce multiple men pct | 8.5% | — | annual study by a named third party |
| gray divorce rate 65plus 1990 | 1.8 | — | annual study by a named third party |
| gray divorce rate women 65plus 2023 | 6.7 | — | annual study by a named third party |
| life cost overestimate multiple 2025 Only meaningful with all four assumptions: $250,000 face, 20-year, level term, self-described healthy, ages 18-30. | 10-12 times | — | annual survey, published on the publisher’s own cycle |
| life households with coverage 2022 SCF is triennial: 2022 is the latest wave and the 2025 wave publishes around 2026-27. | 56.0% | — | triennial survey – the Survey of Consumer Finances runs every three years |
| life median face value covered households 2022 Denominator is households REPORTING COVERAGE, not all households. | $150,000 | — | triennial survey – the Survey of Consumer Finances runs every three years |
| life need gap adults 2026 Two components published separately (29% own none and say they need it; 9% own some and need more) and they must NOT be merged into one figure on refresh. | 99 million | — | annual survey, published on the publisher’s own cycle |
| life ownership rate barometer 2026 THE DENOMINATOR IS THE CLAIM: the survey frame is adults 18-75 who are at least partly responsible for household financial decisions, NOT US adults. | 52% | — | annual survey, published on the publisher’s own cycle |
| nfda cremation rate A PROJECTION. | 63.4% | 2025 | unclassified – we have not yet established what moves this figure |
| scf cash value life ownership 2022 NOT AN OWNERSHIP RATE: it counts cash value life insurance held as an asset and excludes term life entirely. | 16.1% | — | triennial survey – the Survey of Consumer Finances runs every three years |
| scf mean 35 44 SCF cohort figure; next wave 2025, published ~2026 | $87,071 | 2022 | unclassified – we have not yet established what moves this figure |
| scf mean 45 54 SCF cohort figure; next wave 2025, published ~2026. | $194,700 | 2022 | unclassified – we have not yet established what moves this figure |
| scf mean 55 64 SCF cohort figure; next wave 2025, published ~2026. | $306,404 | 2022 | unclassified – we have not yet established what moves this figure |
| scf mean 65 74 SCF cohort figure; next wave 2025, published ~2026. | $310,651 | 2022 | unclassified – we have not yet established what moves this figure |
| scf mean 75 SCF cohort figure; next wave 2025, published ~2026 | $194,129 | 2022 | unclassified – we have not yet established what moves this figure |
| scf mean under 35 SCF cohort figure; next wave 2025, published ~2026 | $24,383 | 2022 | unclassified – we have not yet established what moves this figure |
| scf median 35 44 SCF cohort figure; next wave 2025, published ~2026 | $9,400 | 2022 | unclassified – we have not yet established what moves this figure |
| scf median 45 54 SCF cohort figure; next wave 2025, published ~2026. | $20,280 | 2022 | unclassified – we have not yet established what moves this figure |
| scf median 55 64 SCF cohort figure; next wave 2025, published ~2026. | $16,600 | 2022 | unclassified – we have not yet established what moves this figure |
| scf median 65 74 SCF cohort figure; next wave 2025, published ~2026 | $5,500 | 2022 | unclassified – we have not yet established what moves this figure |
| scf p90 retirement accounts 55 64 SCF is TRIENNIAL, not annual. | $915,000 | — | triennial survey – the Survey of Consumer Finances runs every three years |
| scf share zero retirement 55 64 | 43.0% | — | triennial survey – the Survey of Consumer Finances runs every three years |
Document and service prices we track (12)
Published consumer prices we cite on comparison pages. They are vendor-set, change without notice, and we take no commission on any of them.
| Figure | Value | Year | Changes when |
|---|---|---|---|
| lawdepot pro annual | $155.88 | — | vendor-set; changes without notice |
| lawdepot trial monthly | $49 | — | vendor-set; changes without notice |
| legalzoom basic will | $129 | — | vendor-set; changes without notice |
| legalzoom premium attorney renewal Also embedded in calculator JavaScript on 5 pages, which a content-level refresh cannot reach. | $199 | — | vendor-set; changes without notice |
| legalzoom pro will | $149 | — | vendor-set; changes without notice |
| trustandwill membership annual | $49 | — | vendor-set; changes without notice |
| trustandwill trust individual | $499 | — | vendor-set; changes without notice |
| trustandwill will individual Also embedded in calculator JavaScript on 5 pages, which a content-level refresh cannot reach. | $199 | — | vendor-set; changes without notice |
| willmaker all access | $219 | — | vendor-set; changes without notice |
| willmaker plus | $149 | — | vendor-set; changes without notice |
| willmaker renewal annual | $39.99 | — | vendor-set; changes without notice |
| willmaker starter | $109 | — | vendor-set; changes without notice |
What this register does not yet do
The same generation that guarantees the census also exposes the gaps, so they are published rather than hidden.
- 30 of these figures are embedded inside calculator JavaScript as well as in prose. A content-level refresh cannot see them, so updating those pages means editing the calculator code. It is the known weak point in our own refresh machinery.
- 31 figures carry no movement class yet — shown above as “unclassified”. We track the number and its source but have not established what causes it to change, so it cannot be scheduled for re-checking.
- 5 figures are tracked but not currently used by any page.
Publishing the weaknesses of a reference page is unusual and it is deliberate. A register whose gaps are visible can be checked; one whose gaps are invisible just looks complete.
Cite this data
The underlying figures belong to the IRS, the Social Security Administration, CMS, the Federal Reserve, the BLS and the named studies and vendors listed against each row — cite them, with the year. What is ours is the register itself: the movement classes, the source-and-date discipline, and the honest account of what it does not yet cover. That is free to reuse under CC BY 4.0 with a link.
Suggested citation: “Retirement and tax numbers we keep current,” Clear Money Guide, 2026, clearmoneyguide.com/retirement-numbers/.
Limits. Figures are as read on the dates recorded in our register and each row’s own source page carries that date. This page is a reference, not advice, and a figure alone rarely answers a question — the pages linked from each section are where the rules around them live. Where a figure is disputed, superseded or unverified we say so on the page that uses it rather than smoothing it here.
State-variable classes. Two more crosses where the answer depends on where you live: paid family leave by state and pay-transparency disclosure duties, each carrying all 51 jurisdictions including the ones with no law.
Federal capital-gains components. The 20% top long-term rate and the 3.8% net investment income tax are both tracked here and combined with each state’s own top rate at capital gains tax by state — note the federal thresholds are the IRS’s tax-year-2025 figures, the latest published.
For institutions. The figures above sit behind eleven guides built to print as handouts — each printed copy carries the licence and the address to re-check it at.
For anyone citing these figures. The newsroom explains why this register exists and how to use it — including the rule that a bare count of states without a law should never be lifted without its confirmed-absent / not-found split.
Reusing any of this? One licence covers all of it — free to reuse, adapt and republish, including commercially, with attribution. No permission needed. Figures we quote from the IRS, SSA, BLS or a state agency belong to their publishers and should be cited to them, with the data year.
One demographic figure sits behind a great deal of retirement commentary: 10,000 boomers turning 65 every day. We traced it, and it holds — but the original carried a nineteen-year window that closes around 2030, and the expiry date is what repetition drops.
These are the numbers the rules set. For where a household actually stands against everyone else, the retirement savings percentile calculator ranks a balance within its age cohort, computed from Federal Reserve survey microdata.