TakeHomeTax

Tax Cliff Map

By NumbersLab · Updated 2026

See where your income sits relative to every important federal tax threshold. IRMAA, NIIT, Additional Medicare, QBI, Roth IRA, Child Tax Credit, ACA subsidies, and federal brackets — all visualized at once.

Tax Year
wages + investment income + retirement distributions
$
No immediate cliffs
$220,000Income in clear territory
All major cliffs are >$10K away

Recently Crossed (within $10K below current income)

24% bracket ends$219,400 ($600 below)
Each $1 above is taxed at 32% federal.

Complete Cliff Map

ACA / Health

ACA — 150% FPL (free Silver plan)
$23,500 (crossed)
ACA — 400% FPL (legacy 'subsidy cliff')
$62,600 (crossed)

Retirement Credits

Saver's Credit — 50% rate cap
$23,750 (crossed)
Saver's Credit — phased out entirely
$39,600 (crossed)

Above-the-Line Deductions

Student Loan Interest Deduction phase-out begins
$80,000 (crossed)
Student Loan Interest Deduction — fully phased out
$95,000 (crossed)

Roth IRA Contributions

Roth IRA contribution phase-out begins
$150,000 (crossed)
Roth IRA — direct contributions disallowed
$165,000 (crossed)

QBI 199A (pass-through business)

QBI deduction limitations begin
$200,000 (crossed)
·SSTB QBI deduction fully phased out
$250,000 ($30,000 away)

Investment Income

NIIT (3.8% on investment income) kicks in
$200,000 (crossed)

Wages & Self-Employment

Social Security wage base cap (2026)
$184,500 (crossed)
Additional Medicare Tax (0.9%) kicks in
$200,000 (crossed)

Family Credits

Child Tax Credit phase-out begins
$200,000 (crossed)

IRMAA (Medicare in 2 years)

IRMAA Tier 1 — +$73/mo per person
$103,000 (crossed)
IRMAA Tier 2 — +$184/mo per person
$129,000 (crossed)
IRMAA Tier 3 — +$295/mo per person
$161,000 (crossed)
IRMAA Tier 4 — +$407/mo per person
$193,000 (crossed)
·IRMAA Tier 5 — +$444/mo per person
$500,000 ($280,000 away)

Federal Brackets

12% bracket ends
$65,950 (crossed)
22% bracket ends
$122,550 (crossed)
24% bracket ends
$219,400 (crossed)
·32% bracket ends
$274,650 ($54,650 away)
·35% bracket ends — top 37% begins
$656,700 ($436,700 away)

Long-Term Capital Gains

0% LTCG bracket ends (15% begins)
$48,350 (crossed)
·15% LTCG bracket ends (20% begins)
$533,400 ($313,400 away)

How This Works

The U.S. tax code contains dozens of income thresholds where small changes in income produce outsized changes in tax cost. Crossing the NIIT threshold adds 3.8% on investment income. Crossing an IRMAA tier adds $876-$5,328 per person per year to Medicare premiums. Crossing the QBI SSTB phase-out can eliminate a $50,000+ deduction entirely. Losing Roth IRA eligibility forces the Backdoor Roth detour.

This map shows your position relative to every major federal income threshold for 2026. Cliffs within $10,000 of your current income are flagged — these are the ones where a small income change might trigger a disproportionate tax consequence. Cliffs you've recently crossed are also shown so you can verify the cost.

Use this when planning Roth conversions (avoid crossing IRMAA tiers), evaluating end-of-year bonus timing (don't cross into the next bracket if avoidable), structuring retirement income (manage MAGI for ACA subsidies), or considering a one-time income event like a stock sale.

All data comes from 2026 IRS publications, the Inflation Reduction Act, OBBBA, and Social Security Administration. Thresholds for SS taxation, NIIT, and Additional Medicare have NOT been indexed for inflation — they catch a growing percentage of taxpayers each year.

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