databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Maximum zero rate amount: head of household

66200 USD taxable income

2026, from 2026-01-01 · verified 2026-10-31 against the official source · next expected change 2027-01-01

Heads of Household $66,200 $579,600

key

us/capital-gains/zero-rate-max-head-of-household

value

66200 USD taxable income

period

2026

effective

2026-01-01 to date

source

https://www.irs.gov/pub/irs-drop/rp-25-32.pdf

verified

2026-10-31 — fresh (6 days ago; next check by 2026-11-01)

next expected change

2027-01-01 (annual: a fixed day each year)

previous

64750 USD taxable income (2025) from 2025-01-01

scope

Maximum zero and 15% rate amounts under § 1(j)(5)(B) for individuals (taxable income), and the Net Investment Income Tax. Estates and trusts, and the special rates for collectibles and unrecaptured section 1250 gain, are not covered.

hash

sha256:9a69791ed7b5af467a06c7f326f2b6e57a345bc47b482589a3a9532e9f8a94a2

signature

EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/capital-gains/zero-rate-max-head-of-household?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/capital-gains/zero-rate-max-head-of-household

{
  "protocol": "verified-facts/0.3",
  "key": "us/capital-gains/zero-rate-max-head-of-household",
  "label": "Maximum zero rate amount: head of household",
  "value": 66200,
  "unit": "USD taxable income",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
  "quote": "Heads of Household $66,200 $579,600",
  "verifiedDate": "2026-10-31",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 6,
  "maxAgeDays": null,
  "previous": {
    "value": 64750,
    "period": "2025",
    "effectiveFrom": "2025-01-01",
    "source": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf"
  },
  "scope": "Maximum zero and 15% rate amounts under § 1(j)(5)(B) for individuals (taxable income), and the Net Investment Income Tax. Estates and trusts, and the special rates for collectibles and unrecaptured section 1250 gain, are not covered.",
  "hash": "sha256:9a69791ed7b5af467a06c7f326f2b6e57a345bc47b482589a3a9532e9f8a94a2",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..QKjWr2T5W04YrPDaKH4_QeQJzYYh_0955PNUedP1lm2Q-0Tx4OqWknQnCjD7jcae4H5LZU8YBM35C9AHGYFPAA",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/capital-gains/zero-rate-max-head-of-household",
    "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
  }
}