On November 5, 2026, the Internal Revenue Service announced its annual inflation adjustments for almost 70 tax provisions in news release IR-2026-133, with the full details in Revenue Procedure 2026-35. Keep the calendar straight: the return most people will file in spring 2027 covers 2026 income and uses the figures announced a year ago in Revenue Procedure 2025-32. The new numbers are for planning ahead.
Standard deduction for 2027
- Married filing jointly: $33,200 (2026: $32,200)
- Single and married filing separately: $16,600 (2026: $16,100)
- Head of household: $24,925 (2026: $24,150)
2027 tax brackets
The seven rates stay the same, from 10% to 37%. What changes are the taxable income thresholds where each rate begins (married filing jointly in parentheses):
- 10%: $12,800 or less ($25,600 or less)
- 12%: over $12,800 (over $25,600)
- 22%: over $52,025 (over $104,050)
- 24%: over $109,125 (over $218,250)
- 32%: over $208,325 (over $416,650)
- 35%: over $264,550 (over $529,100)
- 37%: over $661,375 (over $793,650)
For comparison, in 2026 the 22% rate for a single filer starts above $50,400 and the 24% rate above $105,700. With the higher 2027 thresholds, more of the same income is taxed at the lower rates.
Family credits and workplace benefits
- Child Tax Credit: up to $2,300 per child, $100 more than in 2026; the refundable portion is up to $1,800.
- Adoption credit: up to $18,250, up from $17,670 in 2026. We recently reported on the IRS’s automatic adoption credit refunds.
- Earned Income Tax Credit: a maximum of $8,496 for taxpayers with three or more qualifying children.
- Health flexible spending arrangement (FSA): up to $3,500 in salary reductions, $100 more than in 2026.
- Employer-provided transit and qualified parking: up to $350 a month each, tax-free.
Numbers that matter for Polish American families
Gifts to relatives. The annual gift exclusion goes up to $20,000 per recipient in 2027, from $19,000 in 2026. Gifts up to that amount to any one person in a year are not counted as taxable gifts.
A spouse who is not a U.S. citizen. Many Polish American households include one U.S. citizen and one spouse who is not. The annual exclusion for gifts to a non-citizen spouse rises to $201,000 in 2027, up from $194,000.
Working abroad, including in Poland. The foreign earned income exclusion will be $137,300 for 2027, up from $132,900 for 2026.
Estates. For people who die in 2027, the federal estate tax basic exclusion amount is $15,480,000, up from $15,000,000.
Gifts, income earned in Poland and estate planning all come with conditions that a news release does not spell out, so it pays to talk to a tax professional before acting.
Key takeaways
- The IRS announced the 2027 figures on November 5, 2026 (IR-2026-133, Revenue Procedure 2026-35).
- They apply to 2027 income and returns filed in 2028, not to the upcoming filing season.
- Standard deduction: $33,200 for joint filers, $16,600 for singles, $24,925 for heads of household.
- Rates stay at 10% to 37%; the brackets move up.
- Gifts: $20,000 per person a year, $201,000 to a spouse who is not a U.S. citizen.
Sources: IRS news release IR-2026-133, November 5, 2026 and Revenue Procedure 2025-32 with the 2026 figures (PDF).
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