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What Investors Should Know About 2026 Tax Changes | Allworth Financial

Written by Victoria Bogner | Dec 9, 2025 6:02:18 PM

With key tax thresholds, deductions, Social Security rules, and Medicare premiums set to shift in 2026, this guide breaks down what investors need to know—and how to plan ahead with clarity and purpose.

 

The 2026 tax landscape is shaping up to be a busy one. Rates are not changing, but the income thresholds, deductions, Social Security rules, Medicare premiums, and estate tax limits absolutely are. Below is a clear breakdown of the numbers that matter most so you can plan with intention.

 

Federal Income Tax Brackets in 2026

The seven bracket system stays put. What changes are the income thresholds.

 

Married Filing Jointly
  • 10% bracket up to about $24,800
  • 12% bracket up to about $100,800
  • 22% bracket up to about $211,400
  • 24% bracket up to about $403,550
  • 32% bracket up to about $487,450
  • 35% bracket up to about $768,700
  • 37% bracket applies above $768,700

 

Single Filers
  • 10% bracket up to $12,400
  • 12% bracket up to about $50,400
  • 22% bracket up to about $105,700
  • 24% bracket up to about $201,775
  • 32% bracket up to about $243,725
  • 35% bracket up to about $640,600
  • 37% bracket applies above $640,600

With higher bracket thresholds, you have a bit more space to manage income before hitting the top rates. This helps with timing Roth conversions, harvesting capital gains, exercising options, and planning business income.

 

Standard Deduction and Senior Add-Ons

The standard deduction rises again in 2026.

  • $32,200 for married filing jointly
  • $16,100 for single or married filing separately
  • $24,150 for head of household

Adults who are age 65 or older can add another $1,650 per person.
There is also a separate senior deduction of $6,000 that may apply even if you itemize.

If you normally itemize, these higher thresholds make it more appealing to concentrate charitable gifts into one year. You might use a donor-advised fund to bundle multiple years of giving, then claim the large deduction once and take the standard deduction in the off years.

 

Retirement Plan and IRA Contribution Limits for 2026

Here are the updated savings limits.

 

Employer Plans: 401(k), 403(b), most 457 plans
  • Employee contribution limit: $24,500
  • Age 50 and over catch-up: $8,000
  • Total possible for those 50 and older: $32,500
  • Ages 60 through 63 special catch-up: $11,250

This raises the total potential employee contribution to $35,750 during those four years.

 

IRAs
  • Total IRA contribution limit: $7,500
  • Age 50 and over catch-up: $1,100
  • Total possible for those 50 and older: $8,600

 

Roth IRA Income Eligibility
  • Full contribution allowed below $153,000 of modified AGI for singles
  • Full contribution allowed below $242,000 of modified AGI for married filing jointly
  • Phaseout ends at $168,000 for singles and $252,000 for joint filers

More tax-advantaged room means more opportunity to shift money away from taxable accounts. For high earners, the bigger strategic question is not whether to contribute but whether contributions should be pretax or Roth.

 

Social Security Adjustments in 2026

 

Cost of Living Adjustment (COLA)

Benefits are projected to increase by 2.8% in 2026.
For the average retiree, that is an increase of roughly $56 per month.

 

Social Security Payroll Tax Changes

The taxable wage base rises from $176,100 in 2025 to $184,500 in 2026.
The Social Security tax rate stays the same at 6.2% for employees and employers. The Medicare tax continues with no cap.

If you manage your own compensation or bonuses, the wage base matters when deciding how to time income at year-end.

 

How Much Social Security Income Will Be Taxed in 2026

This one matters because many retirees assume Social Security is tax-free. In reality, the IRS uses a calculation called provisional income to determine how much of your benefit is taxable.

Provisional income includes:

  • Adjusted gross income
  • Plus tax-exempt interest
  • Plus one-half of your Social Security benefit

The thresholds remain the same for 2026.

 

Single Filers
  • If provisional income is below $25,000, none of your Social Security is taxed
  • Between $25,000 and $34,000, up to 50% of benefits are taxable
  • Above $34,000, up to 85% of benefits are taxable

 

Married Filing Jointly
  • If provisional income is below $32,000, no tax on benefits
  • Between $32,000 and $44,000, up to 50% taxable
  • Above $44,000, up to 85% taxable

Most high-net-worth households will land in the 85% zone. It is not 85% tax, just 85% of the benefit being treated as taxable income at your marginal rate.

 

Medicare Premiums and IRMAA Surcharges in 2026

 

Medicare Part B
  • Monthly premium is rising from $185 to around $202.90
  • Annual Part B deductible: increasing from $257 to $283

 

Medicare Part D
  • Average standalone drug plan premium: about $46.50

 

IRMAA Income Thresholds

The first IRMAA tier begins when your 2024 modified adjusted gross income exceeds:

  • $109,000 for single filers
  • $218,000 for married filing jointly

Surcharges can raise Part B premiums by $81 to $487 per month per person depending on how far above the threshold your income lands.

Part D includes additional IRMAA surcharges as well.

 

New Part D Out-of-Pocket Cap

There is now a $2,100 annual limit on Part D out-of-pocket drug costs.

Medicare uses your tax return from two years prior. That means your 2024 income sets your 2026 premiums. Large capital gains, Roth conversions, business sales, and portfolio withdrawals all influence IRMAA tiers.

 

Estate and Gift Tax Limits in 2026

  • Federal estate and lifetime gift tax exemption: $15,000,000 per person
    (That is $30,000,000 for a married couple)
  • Annual gift exclusion: $19,000 per recipient

The estate tax rate above the exemption remains 40%.

This is prime time to evaluate wealth-transfer strategies.

 

Additional Numbers Investors Should Watch

  • Net Investment Income Tax (NIIT) stays at 3.8% for singles above $200,000 and joint filers above $250,000
  • AMT exemption rises to $90,100 for singles and $140,200 for joint filers
  • Capital gains bracket thresholds rise slightly due to inflation, expanding the space for 0% and 15% gain harvesting for some households

 

Bringing It All Together

These numbers matter most when you coordinate them. Income taxes, Medicare premiums, Social Security timing, charitable strategies, estate planning, and portfolio withdrawals all interact.

If you want help mapping out what your 2026 tax picture could look like in real $, your Allworth financial advisor can build a personalized strategy. A few smart moves now can set you up for much cleaner tax years ahead.

 

 

 

This information is meant for educational purposes and not as direct tax or legal advice. Rules and regulations can shift anytime, so it’s always best to consult a qualified tax advisor, CPA, or attorney for guidance tailored to your specific situation.

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