Publication 17 for tax year 2026 is not yet published. On October 26, 2026 the IRS catalog still shows the 2025 edition, posted January 21, 2026, as the current Pub 17, and there is no draft of a 2026 edition. Judging by past cover dates, it should appear about mid-January to February 2027, after the final Form 1040 (2026). That timing is our inference, not an IRS announcement. Until then these are planning notes built from Rev. Proc. 2025-32, the 2025 law (Public Law 119-21) and the IRS's draft 2026 forms. We will update them when the real edition arrives. These are unofficial study notes in our own words; the IRS publication controls.
What exists today and what does not
| Item | Status on October 26, 2026 |
|---|---|
| Publication 17 (2026) | Not published; no draft |
| Form 1040 (2026) | One early-release draft (created August 19, 2026); not final |
| Instructions for Form 1040 (2026) | No 2026 draft found |
| Rev. Proc. 2025-32 | Final; 2026 inflation adjustments as the law stood on October 9, 2025 |
| Notice 2025-67 and Pub 505 (2026) | Final; retirement limits and 2026 withholding rules |
| Draft 2026 schedules | Posted early-release drafts; we read Schedules 1-A, 3-A and A in detail |
To use this page before the edition arrives, confirm each figure against its source, read the matching chapter of the 2025 edition for the rules that carried over, and expect page numbers and line numbers to change.
What changes for 2026 (planning, Pub 17 (2026) not yet published)
Law changes
- Made permanent. The seven rates (10% to 37%) and the higher standard deduction now continue, with inflation indexing from 2026.
- Continuing deductions. Tips, overtime, car loan interest and the senior deduction keep the 2025 caps and phase-downs through 2028. The senior deduction now covers people born before January 2, 1962.
- New itemizer limits. Charitable gifts count only above 0.5% of AGI. Deductible gambling losses are 90% of the losses, up to winnings. A taxpayer in the 37% bracket loses part of the itemized total (2/37 of the lesser of the itemized deductions or income above the 37% bracket start). Mortgage insurance premiums are deductible again, and educators can itemize their classroom costs.
- Charity for non-itemizers. Cash gifts up to $1,000 ($2,000 joint) are deductible on the draft's new line 12f; gifts to donor-advised funds do not count.
- Credits. The child and dependent care credit rate tops out at 50%. Excess advance premium tax credit payments no longer have a repayment cap, and Pub 505 (2026) says the premium tax credit again stops above 400% of the federal poverty line, so the enhanced credit ended after 2025. The new and used clean vehicle credits ended for vehicles acquired after September 30, 2025, and the home improvement and residential clean energy credits ended after 2025.
- Retirement and savings. Catch-up contributions must be Roth for people whose prior-year FICA (Social Security and Medicare) wages passed $150,000; final regulations apply from 2027 with good-faith compliance allowed in 2026. Trump account contributions began July 4, 2026.
Draft Form 1040 (2026) compared with 2025
- Line 12f is new (non-itemizer charity). Schedule 1-A moves to line 13a (its total is Schedule 1-A line 44, not line 38) and the qualified business income (QBI) deduction becomes 13b.
- Senior boxes read "born before January 2, 1962."
- Line 23 is "Additional taxes." Total tax is 24a, line 24b adds the amount from Form 1062 (line 15), and the sum on 24c is what lines 34 and 37 compare with your payments.
- Lines 32a to 32c: line 32b enters the amount from a new Schedule 3-A ("Federal Public Benefit"), and line 32c subtracts it from line 32a. You attach the schedule when you claim the earned income credit, additional child tax credit (ACTC), refundable American opportunity credit or refundable adoption credit.
- A new yes/no question asks whether you and your spouse are U.S. citizens, nationals or aliens authorized to work. The ACTC opt-out checkbox is gone.
- The form is a draft and its wording can still change.
2026 planning figures (Pub 17 (2026) not yet published)
Abbreviations: MFS is married filing separately, MFJ married filing jointly, QSS qualifying surviving spouse, HOH head of household, MAGI modified adjusted gross income, EITC earned income tax credit, AMT alternative minimum tax, FSA flexible spending arrangement and TSP Thrift Savings Plan.
| Item | 2026 planning figure | Source |
|---|---|---|
| Standard deduction | $16,100 single or MFS; $32,200 MFJ or QSS; $24,150 HOH | Rev. Proc. 2025-32 sec. 4.14 |
| Extra per box (65 or older, blind) | $1,650 married or QSS; $2,050 unmarried | sec. 4.14 |
| Dependent's standard deduction | Greater of $1,350 or earned income plus $450 | sec. 4.14 |
| Must file if gross income is at least | Single $16,100 ($18,150 at 65+); MFJ $32,200; HOH $24,150; MFS $5 (our arithmetic) | Not yet published |
| Qualifying relative gross income | Less than $5,300 | sec. 4.23 |
| Child tax credit | $2,200 per child; refundable up to $1,700 | sec. 4.05 |
| EITC maximum (0, 1, 2, 3 or more children) | $664; $4,427; $7,316; $8,231 | sec. 4.06 |
| Adoption credit | $17,670, up to $5,120 refundable; phase-out MAGI $265,080 to $305,080 | sec. 4.04 |
| IRA limit | $7,500, plus $1,100 at 50+ | Notice 2025-67 |
| 401(k), 403(b), TSP, most 457 | $24,500; plus $8,000 at 50+ ($32,500); plus $11,250 at 60 to 63 ($35,750); SIMPLE $17,000 | Notice 2025-67 |
| Traditional IRA deduction phase-out (covered at work) | Single or HOH $81,000 to $91,000; MFJ $129,000 to $149,000 | Notice 2025-67 |
| Roth IRA phase-out | Single or HOH $153,000 to $168,000; MFJ $242,000 to $252,000 | Notice 2025-67 |
| Social Security wage base | $184,500 | SSA 2026 notice; Pub 505 (2026) |
| Health FSA; transit and parking | $3,400; $340 a month each | sec. 4.15, 4.16 |
| Mileage rates | Business 72.5 cents to June 30, then 76; medical 20.5, then 23.5; charity 14 | IRS mileage page |
| State and local tax cap | $40,400 ($20,200 MFS), reduced above MAGI $505,000 ($252,500 MFS), never below $10,000 ($5,000 MFS) | P.L. 119-21 sec. 70120; Pub 505 (2026) |
| Minimum late-filing penalty | Smaller of $535 or 100% of the tax (returns due 2027) | sec. 4.52 |
| AMT exemption | $90,100 single; $140,200 MFJ; $70,100 MFS; phase-out starts at $500,000 ($1,000,000 joint) | sec. 4.10 |
Tax rates for 2026 (taxable income up to)
| Rate | Single | Married filing jointly or QSS |
|---|---|---|
| 10% | $12,400 | $24,800 |
| 12% | $50,400 | $100,800 |
| 22% | $105,700 | $211,400 |
| 24% | $201,775 | $403,550 |
| 32% | $256,225 | $512,450 |
| 35% | $640,600 | $768,700 |
| 37% | Above $640,600 | Above $768,700 |
What we do not know yet
| Item | Status |
|---|---|
| Pub 17 (2026) date and page count | Unknown |
| Final Form 1040 (2026) and its instructions | Not published |
| Child and dependent care credit income phase-down | Rate is verified; phase-down details are unverified |
| Qualified long-term care distributions, IRA and SIMPLE amendment deadline, ABLE age change | Seen only in secondary summaries; unverified |
| Enhanced premium tax credit after 2025 | Pub 505 (2026) says the 400% cutoff applies from 2026; any later legislation is unverified |
| Tipped-occupation list | Not checked |
| 2027 inflation adjustments | None found as of October 26, 2026 |
Important dates for 2026
| Date | What happens |
|---|---|
| April 15, June 15 and September 15, 2026; January 15, 2027 | 2026 estimated tax installments; skip the last by filing and paying in full by February 1, 2027 (Pub 17 (2025), page 42) |
| July 1, 2026 | Business mileage rate rises to 76 cents |
| Mid-January to February 2027 | Expected Pub 17 (2026) (our inference) |
| April 15, 2027 | 2026 return due (calendar-based; Thursday) |
| October 15, 2027 | Extended due date with Form 4868 (calendar-based) |
Chapter map: what to watch (planning)
| Chapter | What to watch for 2026 |
|---|---|
| 1 Filing information | Thresholds follow the new standard deduction; $535 minimum penalty; new citizenship question on the draft form |
| 2 Filing status | Same five statuses; a qualifying surviving spouse for 2026 will have lost a spouse in 2024 or 2025 |
| 3 Dependents | Qualifying relative income test under $5,300 |
| 4 Withholding and estimated tax | Pub 17 (2025) already covers 2026 withholding and estimated tax; new W-2 box 12 codes TP and TT |
| 5 Wages and other earnings | Deferral $24,500; FSA $3,400; transit $340; Roth catch-up for higher earners |
| 6 Interest income | Savings bond exclusion phase-out starts at MAGI $101,800 ($152,650 joint) |
| 7 Social Security benefits | Base amounts are set in law and not indexed, so no change is expected; the senior deduction does not change how benefits are taxed |
| 8 Other income | Tips and overtime deductions continue |
| 9 IRAs | $7,500 limit; higher phase-outs |
| 10 Standard deduction | $16,100, $32,200, $24,150; senior box uses 1962 |
| 11 Taxes you may deduct | $40,400 cap; 1% yearly growth through 2029, then $10,000 from 2030 |
| 12 Other itemized deductions | Charity floor, 90% gambling losses, 2/37 limit, line 12f |
| 13 How to figure your tax | AMT exemption $90,100 with a 50% phase-out rate; Schedule 3-A and lines 24a to 24c |
| 14 Child tax credit | $2,200 credit, $1,700 refundable; ACTC claims also go through Schedule 3-A |
Check yourself
Question 1 (2026 planning): What is the head of household standard deduction?
Answer: $24,150 (Rev. Proc. 2025-32, section 4.14).
Question 2 (2026 planning): A single filer age 67 who is not blind: what standard deduction?
Answer: $18,150, which is $16,100 plus the $2,050 unmarried extra amount.
Question 3 (2026 planning): A single itemizer has modified AGI of $400,000. What is the SALT cap?
Answer: $40,400. The phase-down starts only above $505,000.
Question 4 (2026 planning): What is the maximum EITC for two qualifying children?
Answer: $7,316.
Question 5 (2026 planning): A couple filing jointly takes the standard deduction and gives $2,500 in cash to a church. How much can they deduct on line 12f?
Answer: $2,000, the joint limit for non-itemizers. The gift must be cash and not go to a donor-advised fund.
Question 6 (2026 planning): Lena is 61 and her plan allows catch-ups. What is her maximum 401(k) deferral?
Answer: $35,750, which is $24,500 plus the $11,250 catch-up for ages 60 to 63.
Question 7 (2026 planning): Where do the rules for 2026 estimated tax appear in the current Pub 17?
Answer: In chapter 4 of the 2025 edition (pages 37 to 45), which looks ahead to 2026.
Question 8 (2026 planning): A sole proprietor drives 6,000 business miles from January to June 2026 and 4,000 from July to December. What is the mileage deduction?
Answer: $7,390. The first period is 6,000 times 72.5 cents ($4,350) and the second is 4,000 times 76 cents ($3,040).
Frequently asked questions
When will Pub 17 for 2026 be published?
The IRS has not said. Cover dates since the 2020 edition range from mid-December to late March, and the last two are January 22, 2025 and January 13, 2026, so we expect about mid-January to February 2027. That is an inference from past dates. We will update these notes when the edition appears.
How reliable are the 2026 figures on this page?
The inflation-adjusted amounts come from Rev. Proc. 2025-32, which reflects the law as of October 9, 2025 and says to look for further guidance if Congress changes the rules later. We checked the standard deduction, rates, credits and penalty amounts against that document. Items marked unverified above were not confirmed at the source.
Which Pub 17 should I use to plan my 2026 return?
Use Pub 17 (2025) for the rules that carried over, its chapter 4 for 2026 estimated tax, and Rev. Proc. 2025-32 and Pub 505 (2026) for 2026 amounts. A CPA can review a return against these figures.
Official sources
- IRS Publication 17 (2025), What's New and chapter 4 (the current edition)
- IRS: Rev. Proc. 2025-32 (2026 inflation adjustments)
- Public Law 119-21 (One Big Beautiful Bill Act)
- IRS: Notice 2025-67 (2026 retirement plan limits)
- IRS: Draft Form 1040 (2026), early release
- IRS: Publication 505 (2026), Tax Withholding and Estimated Tax
- IRS: Standard mileage rates
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.