{"title":"2026 Tax Return for Retirees, Every State: Refund or Amount Owed for Five Typical Households","unit":"USD","taxYear":2026,"generator":"scripts/gen_return_preview_study.mjs","engine":{"federal":"2.3.1","state":"1.14.2"},"license":"CC0-1.0","withholding":"federal: 10% of IRA withdrawals and pension; none from Social Security or the Roth conversion. State: none.","sign":"refund_or_owed: positive = refund, negative = amount owed","households":[{"id":"H1","label":"Single, 67: $24,000 Social Security + $20,000 IRA withdrawals","inputs":{"filingStatus":"single","age":67,"socialSecurityGross":24000,"iraDistributions":20000},"federal_withholding":2000},{"id":"H2","label":"Couple, 70 and 68: $45,000 Social Security + $36,000 IRA withdrawals + $24,000 pension","inputs":{"filingStatus":"mfj","age":70,"spouseAge":68,"socialSecurityGross":45000,"iraDistributions":36000,"pension":24000},"federal_withholding":6000},{"id":"H3","label":"Couple, 66 and 64: $36,000 Social Security + $24,000 IRA withdrawals + a $60,000 Roth conversion","inputs":{"filingStatus":"mfj","age":66,"spouseAge":64,"socialSecurityGross":36000,"iraDistributions":24000,"rothConversionDone":60000},"federal_withholding":2400},{"id":"H4","label":"Couple, 72 and 70: $64,000 Social Security + $70,000 IRA withdrawals + $40,000 pension + $40,000 long-term gains + $15,000 dividends ($12,000 qualified) + $10,000 interest","inputs":{"filingStatus":"mfj","age":72,"spouseAge":70,"socialSecurityGross":64000,"iraDistributions":70000,"pension":40000,"longTermGains":40000,"ordinaryDividends":15000,"qualifiedDividends":12000,"taxableInterest":10000},"federal_withholding":11000},{"id":"H5","label":"Single, 78: $30,000 Social Security + $18,000 pension + $14,000 IRA 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