2026 Tax Changes for Paychecks
Key updates from IRS IR-2025-103 and Publication 926:
- Standard deduction: $16,100 single, $32,200 MFJ
- Top marginal rate remains 37% (brackets indexed)
- Social Security wage base: $184,500
- 401(k) limit: $24,500
- OBBBA overtime, tips, and senior deductions continue through 2028