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Filing Status Threshold amount Phase-in range amount Married Individuals Filing Joint Returns $403,500 $553,500 Married Individuals Filing Separate Returns $201,775 $276,775 All Other Returns $201,750 $276,750

.27 Eligible Long-Term Care Premiums. For taxable years beginning in 2026, the limitations under § 213(d)(10), regarding eligible long-term care premiums includible in the term "medical care" are as follows: Attained Age Before the Close of the Taxable Year Limitation on Premiums 40 or less $500 More than 40 but not more than 50 $930 More than 50 but not more than 60 $1,860 More than 60 but not more than 70 $4,960 More than 70 $6,200

.28 Medical Savings Accounts. (1) Self-only coverage. For taxable years beginning in 2026, the term "high deductible health plan" as defined in § 220(c)(2)(A) means, for self-only coverage, a health plan that has an annual deductible that is not less than $2,900 and not more than $4,400, and under which the annual out-of-pocket expenses required to be paid (other than for premiums) for covered benefits do not exceed $5,850. (2) Family coverage. For taxable years beginning in 2026, the term "high deductible health plan" means, for family coverage, a health plan that has an annual deductible that is not less than $5,850 and not more than $8,750, and under which the