How we check a number
- Primary source first. We take figures from the IRS, the Social Security Administration, Medicare and similar official pages, not from blogs or summaries.
- Show the source. Each Case File has a Receipts section that names where every number comes from. Each guide ends with a source list.
- Recompute independently. We recalculate brackets, deductions, surcharge lines, Social Security taxation and required withdrawals with separate code before publishing, then compare.
- Audit the wording. We check each sentence for overstatement, for example "in most states" or "just under", and keep it consistent with the verified figure.
- Name what is left out. Each tool and video lists what the model does not cover.
We never say a number is "100% accurate". Rules change, and your situation is not Linda's. We say the figures were checked against primary sources, and we tell you the limits.
The 2026 figures we use
| Figure | Value | Source |
|---|---|---|
| Standard deduction 2026, married filing jointly | $32,200 | IRS Rev. Proc. 2025-32 |
| Standard deduction 2026, single | $16,100 | IRS Rev. Proc. 2025-32 |
| Extra deduction for age 65 and over, 2025 to 2028 | $6,000 per eligible person; phases out above $75,000 (single) and $150,000 (joint) of modified AGI | IRS, enhanced deduction for seniors |
| Social Security cost-of-living increase for 2026 | 2.8% | SSA, 2026 COLA fact sheet |
| Earnings limit, under full retirement age, 2026 | $24,480 a year | SSA, 2026 COLA fact sheet |
| Earnings limit, year you reach full retirement age, 2026 | $65,160 a year | SSA, 2026 COLA fact sheet |
| Maximum benefit at full retirement age, 2026 | $4,152 a month | SSA, 2026 COLA fact sheet |
| Standard Medicare Part B premium, 2026 | $202.90 a month | Medicare.gov, costs |
| 401(k) employee limit, 2026 | $24,500 ($32,500 with the age-50 catch-up; $35,750 at ages 60 to 63) | IRS news release |
| IRA limit, 2026 | $7,500 ($8,600 with the age-50 catch-up) | IRS news release |
| Roth IRA income phase-out, 2026 | $153,000 to $168,000 (single); $242,000 to $252,000 (joint) | IRS news release |
| Start of required withdrawals | Age 75 if born in 1960 or later; 73 if born 1951 to 1959 | IRS, required minimum distributions |
| Required-withdrawal divisor at 75 (Uniform Lifetime Table) | 24.6 | IRS Publication 590-B |
| Medicare surcharge (IRMAA) first lines, based on income two years earlier | $109,000 single; $218,000 joint | Medicare.gov and SSA |
2026 federal tax brackets (taxable income)
| Rate | Married filing jointly | Single |
|---|---|---|
| 10% | $0 – $24,800 | $0 – $12,400 |
| 12% | $24,800 – $100,800 | $12,400 – $50,400 |
| 22% | $100,800 – $211,400 | $50,400 – $105,700 |
| 24% | $211,400 – $403,550 | $105,700 – $201,775 |
| 32% | $403,550 – $512,450 | $201,775 – $256,225 |
| 35% | $512,450 – $768,700 | $256,225 – $640,600 |
| 37% | Over $768,700 | Over $640,600 |
Source: IRS Revenue Procedure 2025-32. Taxable income is income after the standard deduction.
What our tools leave out
- State income tax. Some states tax retirement withdrawals and some do not. Our tax figures are federal only.
- Inflation and investment returns. Left out on purpose so plans compare cleanly.
- Cost-of-living increases in the Social Security claim comparison, and the tax on benefits.
- Your whole life. Health, family, plans, other accounts and values do not fit in a form.
Corrections
If we get something wrong, we fix it and say what changed. Figures reviewed October 2026. We revisit them each January, when the IRS and SSA publish the new year's numbers, and again when the law changes.