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

Maximum zero rate amount: married filing separately

49450 USD taxable income

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

Married Individuals Filing Separate Returns $49,450 $306,850
key
us/capital-gains/zero-rate-max-married-separate
value
49450 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
48350 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:ec969ebe7fcd393efae86667ecd9a1d4762ddd025d9493041cbd492386ded9c4
signature
EdDSA, key db-2026-10 — keys

As JSON

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

{
  "protocol": "verified-facts/0.3",
  "key": "us/capital-gains/zero-rate-max-married-separate",
  "label": "Maximum zero rate amount: married filing separately",
  "value": 49450,
  "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": "Married Individuals Filing Separate Returns $49,450 $306,850",
  "verifiedDate": "2026-10-31",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 6,
  "maxAgeDays": null,
  "previous": {
    "value": 48350,
    "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:ec969ebe7fcd393efae86667ecd9a1d4762ddd025d9493041cbd492386ded9c4",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..9O-uQc4v1a_AX-xx9t25cvhBfnx7OrTRLVZtJgqMmsY6NjN7n0VwsLhCjJQMLLWTCgCOtglFODzxweGxgSBeBQ",
    "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-married-separate",
    "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
  }
}