What’s New for 2026

Retirement savings contributions credit. For 2026, the adjusted gross income limitations have increased from $79,000 to $80,500 for married filing jointly filers; from $59,250 to $60,375 for head of household filers; and from $39,500 to $40,250 for single, married filing separately, or qualifying surviving spouse with dependent child filers. See chapter 10, Retirement Savings Contributions Credit (Saver's Credit), for additional information. Limit on elective deferrals. For 2026, the limit on elective deferrals has increased from $23,500 to $24,500. Limit on annual additions. For 2026, the limit on annual additions has increased from $70,000 to $72,000.