Federal Tax Tables, QCD Limits, and Other Tax Values for 2027
-Federal Tax Tables, QCD Limits, and Other Tax Values for 2027
The federal tables below include the values applicable when determining federal taxes for 2027. They are published in IRS Revenue Procedure 2026-35. We have also included the QCD limits for 2027. They are published in IRS Notice 2026-66. Lastly, we have included the state and local tax deduction (SALT) limits for 2027.
2026 Tax Tables and QCD Limits
-Indexed Tax Tables and QCD Limits for 2026
The federal tables below include the values applicable when determining federal taxes for 2026. They are published in Revenue Procedure 2025-32. The QCD limits for 2026 are published in IRS Notice 2025-67.
2025 Tax Tables
-Indexed Tax Tables and QCD Limits for 2025
The federal tables below include the values applicable when determining federal taxes for 2025. They are published in Revenue Procedure 2024-40. The QCD limits are published in Notice 2024-80.
2024 Tax Tables
-2024 Tax Tables
These tables include the values applicable when determining federal taxes for 2024.
IRC Sec. 7520. Valuation tables
-Section 7520 of the Internal Revenue Code went into effect May 1, 1989. It describes the valuation tables that must be used for computing the value of certain income interests. These tables are used to computed the charitable deduction for all life income gifts, retained life estates, and lead trust gifts.
Table LN Mortality Table
-This is the mortality table for computing deductions for split interest gifts that was in effect from 12/1/83 through 4/30/1989. The left column is the age of the population and the right column is the number of survivors per 100,000 population. The table shows the number of survivors at each age out of a population of 100,000 at age 0.
