Reference · 2026 rule year
Physician finance 2026: every number, sourced
The figures the tools on this site run on, read from the same constants the tools use. Each carries its primary source and the date it was last checked there. When a rule changes, the constant changes and every page follows.
Verified against IRS IR-2025-103 / Rev. Proc. 2025-32, IRS IR-2025-111 / Notice 2025-67, IRS Rev. Proc. 2025-19, SSA — contribution and benefit base, IRS Topic 560 — Additional Medicare Tax, IRS IR-2025-103 / Rev. Proc. 2025-32 (5 × the annual exclusion), Centers for Medicare & Medicaid Services, CY 2026 Medicare Physician Fee Schedule final rule (CMS-1832-F), 31 October 2025. Public domain., studentaid.gov — Public Service Loan Forgiveness, Pub. L. 119-21, Federal Register, Oct. 31, 2025 — PSLF employer eligibility final rule (effective July 1, 2026) · rule year 2026 · reviewed July 31, 2026 – September 12, 2026 · every source is linked in “Sources” below.
Federal income tax
| Figure | 2026 | Source | Verified |
|---|---|---|---|
| Standard deduction, single | $16,100 | IRS IR-2025-103 / Rev. Proc. 2025-32 | September 11, 2026 |
| Standard deduction, married filing jointly | $32,200 | IRS IR-2025-103 / Rev. Proc. 2025-32 | September 11, 2026 |
| Top bracket (37%) begins, single (taxable income) | $640,600 | IRS IR-2025-103 / Rev. Proc. 2025-32 | September 11, 2026 |
| Top bracket (37%) begins, married filing jointly | $768,700 | IRS IR-2025-103 / Rev. Proc. 2025-32 | September 11, 2026 |
Single — taxable income
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | $640,600 – and above |
Married filing jointly — taxable income
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | $768,700 – and above |
Retirement accounts
| Figure | 2026 | Source | Verified |
|---|---|---|---|
| 401(k) / 403(b) employee deferral (§402(g))A 457(b) has its own, separate limit of the same amount. | $24,500 | IRS IR-2025-111 / Notice 2025-67 | September 11, 2026 |
| Catch-up, age 50 and over | $8,000 | IRS IR-2025-111 / Notice 2025-67 | September 11, 2026 |
| Higher catch-up, ages 60–63 (SECURE 2.0) | $11,250 | IRS IR-2025-111 / Notice 2025-67 | September 11, 2026 |
| Total defined-contribution limit, employee plus employer (§415(c)) | $72,000 | IRS IR-2025-111 / Notice 2025-67 | September 11, 2026 |
| IRA contribution (traditional or Roth) | $7,500 | IRS IR-2025-111 / Notice 2025-67 | September 11, 2026 |
| IRA catch-up, age 50 and over | $1,100 | IRS IR-2025-111 / Notice 2025-67 | September 11, 2026 |
| Roth IRA income phase-out, single | $153,000 – $168,000 | IRS IR-2025-111 / Notice 2025-67 | September 11, 2026 |
| Roth IRA income phase-out, married filing jointly | $242,000 – $252,000 | IRS IR-2025-111 / Notice 2025-67 | September 11, 2026 |
Health savings account
| Figure | 2026 | Source | Verified |
|---|---|---|---|
| HSA contribution, self-only coverage | $4,400 | IRS Rev. Proc. 2025-19 | July 31, 2026 |
| HSA contribution, family coverage | $8,750 | IRS Rev. Proc. 2025-19 | July 31, 2026 |
| HSA catch-up, age 55 and over | $1,000 | IRS Rev. Proc. 2025-19 | July 31, 2026 |
Social Security and Medicare
| Figure | 2026 | Source | Verified |
|---|---|---|---|
| Social Security wage base (6.2% stops above this) | $184,500 | SSA — contribution and benefit base | July 31, 2026 |
| Additional Medicare Tax (0.9%) threshold, single | $200,000 | IRS Topic 560 — Additional Medicare Tax | July 31, 2026 |
| Additional Medicare Tax threshold, married filing jointly | $250,000 | IRS Topic 560 — Additional Medicare Tax | July 31, 2026 |
| Additional Medicare Tax threshold, married filing separately | $125,000 | IRS Topic 560 — Additional Medicare Tax | July 31, 2026 |
Estate, gift and 529
| Figure | 2026 | Source | Verified |
|---|---|---|---|
| Estate tax basic exclusion amount | $15,000,000 | IRS IR-2025-103 / Rev. Proc. 2025-32 | September 11, 2026 |
| Annual gift tax exclusion, per recipient | $19,000 | IRS IR-2025-103 / Rev. Proc. 2025-32 | September 11, 2026 |
| 529 five-year election ("superfunding"), per donor per beneficiaryState 529 deductions vary by state — see the state tax reference. | $95,000 | IRS IR-2025-103 / Rev. Proc. 2025-32 (5 × the annual exclusion) | September 11, 2026 |
wRVU and the Medicare fee schedule
| Figure | 2026 | Source | Verified |
|---|---|---|---|
| Medicare conversion factor, 2026 (per TOTAL RVU, paid to the practice)Not a $/wRVU rate: it multiplies work, practice-expense and malpractice RVUs together. CMS refused a scripted re-check on 2026-09-11; the value stands on the record's creation check. | $33.4009 | Centers for Medicare & Medicaid Services, CY 2026 Medicare Physician Fee Schedule final rule (CMS-1832-F), 31 October 2025. Public domain. | August 17, 2026 |
| Medicare conversion factor, 2026, qualifying APM participants | $33.5675 | Centers for Medicare & Medicaid Services, CY 2026 Medicare Physician Fee Schedule final rule (CMS-1832-F), 31 October 2025. Public domain. | August 17, 2026 |
PSLF and repayment
| Figure | 2026 | Source | Verified |
|---|---|---|---|
| PSLF qualifying payments requiredFull-time (30+ hours) at a government or 501(c)(3) employer; forgiveness is federally tax-free. | 120 | studentaid.gov — Public Service Loan Forgiveness | September 12, 2026 |
| Repayment Assistance Plan (RAP) liveSole income-driven option for loans first disbursed on or after that date; PSLF-qualifying. | July 1, 2026 | Pub. L. 119-21 | September 12, 2026 |
| PAYE and ICR closeNew PAYE/ICR enrollment ends June 30, 2027. | July 1, 2028 | Pub. L. 119-21 | September 12, 2026 |
| PSLF employer-eligibility rule ("substantial illegal purpose") effective | July 1, 2026 | Federal Register, Oct. 31, 2025 — PSLF employer eligibility final rule (effective July 1, 2026) | September 12, 2026 |
| Plan | Status | Who can enroll | PSLF |
|---|---|---|---|
| SAVE | Terminated — vacated by appellate judgment, March 10, 2026 | No one. Former enrollees were moved off the plan with a window to choose a successor. | No longer available |
| RAP (Repayment Assistance Plan) | Live since July 1, 2026 | Borrowers with loans first disbursed on/after July 1, 2026 (and available on consolidation) | Yes |
| IBR (post-2014 terms) | Open — the enrollment hardship test was repealed by Pub. L. 119-21 (July 2025) | Any Direct Loan borrower with loans first disbursed before July 1, 2026 | Yes |
| PAYE | Open to new enrollment through June 30, 2027; plan sunsets July 1, 2028 | Borrowers with loans first disbursed before July 1, 2026 | Yes |
| ICR | Open to new enrollment through June 30, 2027; plan sunsets July 1, 2028 | Borrowers with loans first disbursed before July 1, 2026 | Yes |
| Tiered Standard | Live for post-July-2026 loans; also the automatic default if a plan-selection window lapses | Borrowers with loans first disbursed on/after July 1, 2026 | Not listed among PSLF-qualifying plans |
Full detail and sources: repayment plans, 2026 · how PSLF fails
Methodology
Every value on this page is imported from the constants the calculators and the dashboard read (lib/tax/federal-2026.ts, lib/productivity/medicare-conversion-factor.ts, lib/pslf/guidance.ts, lib/loans/repayment-plans-2026.ts), so this page cannot disagree with a tool. Each January the rule year rolls: the constants for the new year are added with their sources, verified at the source, and this page follows (procedure: docs/credibility/06-freshness-runbook.md). The “Verified” column is the last date the figure was read at its source; a figure whose source refused a re-check keeps its earlier date and says so in its note.
Sources
- IRS IR-2025-103 / Rev. Proc. 2025-32 (5 × the annual exclusion)
- IRS IR-2025-111 / Notice 2025-67
- IRS Rev. Proc. 2025-19
- SSA — contribution and benefit base
- IRS Topic 560 — Additional Medicare Tax
- Centers for Medicare & Medicaid Services, CY 2026 Medicare Physician Fee Schedule final rule (CMS-1832-F), 31 October 2025. Public domain.
- studentaid.gov — Public Service Loan Forgiveness
- Pub. L. 119-21
- Federal Register, Oct. 31, 2025 — PSLF employer eligibility final rule (effective July 1, 2026)
Cite this page
Attending Financial. “Physician finance 2026: every number, sourced.” Reviewed September 12, 2026. https://attendingfinancial.com/reference/physician-finance-2026
This URL is stable. Figures are re-verified when the underlying rules change; the review date above moves with each verification.