2026 -- Select a tax item -- Alternative Minimum Tax Bonus Depreciation in First Year Capital Gains Tax Brackets Child Tax Credit Compensation Limits (401, 404, 408) Depreciation Component for Business Purposes Maximum Dependent Income Dependent Care FSA Contribution Amounts Estate and Gift Lifetime Exclusion Election to Expense Certain Depreciation Assets (Section 179) Foreign Earned Income Exclusion Annual Amount FSA Contribution Amounts Gift Exclusion Annual Amount HSA Contribution Amounts Kiddie Tax Long-Term Care Insurance Premium Limits Auto Mileage Rates Medicare Coverage and Part D Costs Additional Medicare Tax Pass-through Entity Deduction Retirement Deferrals Social Security Numbers Standard Deductions Student Loan Interest Deduction Expenses of Elementary and Secondary School Teachers -- State Specific Updates -- Ohio Tax Updates