Please find below an at-a-glance list of commonly used elder law-related figures for the year 2026 so that you can bookmark it for quick reference.
Medicaid Spousal Impoverishment Figures for 2026
Community Spouse Resource Allowance (CSRA)
- Minimum CSRA = $32,532
- Maximum CSRA = $162,660
Monthly Maintenance Needs Allowance (MMNA)*
- Minimum MMNA = $2,643.75 (lower 48 states); $3,040 (Hawaii); $3,303.75 (Alaska)
- Maximum MMNA = $4,066.50
Medicaid Home Equity Limits
- Minimum = $752,000
- Maximum = $1,130,000
For additional details, refer to the Centers for Medicare and Medicaid Services 2026 SSI and Spousal Impoverishment Standards bulletin.
Income Cap
Monthly Income Cap = $2,982 in applicable states
2026 Gift and Estate Tax Exclusions
Federal Estate Tax Exemption
- $15,000,000 per individual
- $30,000,000 for married couples
Lifetime Gift and Estate Tax Exclusion
- $15,000,000 per individual
Generation-Skipping Transfer Tax Exemption
- $15,000,000 per individual
Annual Gift Tax Exclusion
- $19,000
Long-Term Premium Deductibility Limits for 2026
| Attained Age Before Close of 2026 | Maximum Deduction for 2026 |
|---|---|
| Age 40 or younger | $500 (up from $480) |
| Age 41 to 50 | $930 (up from $900) |
| Age 51 to 60 | $1,860 (up from $1,800) |
| Age 61 to 70 | $4,960 (up from $4,810) |
| Over age 70 | $6,200 (up from $6,060) |
VA Benefits
- Asset Limit = $163,699 (effective 12/1/25)
- Penalty Period Rate = $2,864
Maximum Annual Pension Rate (MAPR) Income Limits
- Veteran with no dependents = $17,441
- Veteran with at least one dependent spouse or child = $22,839
- Housebound veteran with no dependents = $21,313
- Housebound veteran with at least one dependent = $26,710
- Additional dependents = $2,902 per additional dependent
Aid and Attendance MAPR
- Veteran who needs aid and attendance and has no dependents = $29,093
- Veteran who needs aid and attendance and has at least one dependent = $34,4848
Aid and Attendance Monthly Rates
- Single veteran = $2,424.42
- Married veteran = $2,874
- Surviving spouse = $1,558
- Veteran married to veteran (both with A&A) = $3,845.25
The U.S. Department of Veterans Affairs (VA) website provides further detail on all VA pension rates for 2026.
2026 Medicare Premiums, Deductibles, and Copays
Medicare Part A
- Inpatient Hospital Deductible = $1,736
- Coinsurance for Hospital Stay, Days 61 to 90 = $434 per day
- Coinsurance for Hospital Stay, Days 91 Onward = $868 per day
- Coinsurance for Skilled Nursing Facility, Days 21 to 100 = $217 per day
- Monthly Premium (for those who pay a premium for Part A) = $565
Medicare Part B
- Base Monthly Premium = $202.90
- Annual Deductible = $283
2026 Social Security Benefits
Supplemental Security Income (SSI)
Monthly federal SSI payment standards:
- $994 for an individual
- $1,491 for a couple
Social Security Retirement
- Estimated average monthly payment = $2,071
- Maximum amount of earnings subject to Social Security taxation = $184,500
All Social Security changes for 2026 are available online.
* Effective July 1,2025, to June 30, 2026
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