2025 Miscellaneous Tax Figures.

Section 179 Expensing Limit: $2,500,000
Phaseout Threshold: $4,000,000
Bonus Depreciation: 100% (40% if acquired Jan 1–18, 2025)

Section 199A Phaseout Threshold:
$197,300 (single/head of household)
$394,600 (married filing jointly)

Qualified Small Employer HRA Limit:
$6,350 (single)
$12,800 (family)

Estimated Tax Safe Harbor: 110% of 2024 tax liability

Standard Mileage Rates:
Business: 70¢
Medical: 21¢
Moving (military only): 21¢
Charitable: 14¢

Child Tax Credit: $2,200 per child under 17
Kiddie Tax Threshold: $1,350 unearned income

Capital Gains Rates:
0%: Up to $48,350 (single) / $96,700 (joint)
15%: $48,350 – $533,400 (single) / $96,700 – $600,050 (joint)
20%: Over $533,400 (single) / $600,050 (joint)
Collectibles: 28%
Unrecaptured Sec. 1250 Gains: 25%

Retirement Contribution Limits:
Traditional/Roth IRA: $7,000 (under 50), $8,000 (50+)
SIMPLE IRA: $16,500 (under 50), $20,000 (50+), +$1,750 (ages 60–63)
SEP IRA: 25% of eligible comp., up to $70,000

Senior Deduction: $6,000
Senior Deduction Phaseout: $75,000 (single), $150,000 (joint)

Tip Income Deduction: $25,000 max, phaseout at $150,000 / $300,000 (joint)
Overtime Deduction: $12,500 max / $25,000 (joint), same phaseout
Vehicle Loan Interest Deduction: $10,000 max, phaseout at $100,000 / $200,000 (joint)
SALT Deduction Cap: $40,000, reduced after $500,000 income