{"title":"Inherited IRA Tax by State (2026): a Lump Sum or Ten Years of Withdrawals, Federal and All 51 Jurisdictions","unit":"USD","taxYear":2026,"generator":"scripts/gen_inherited_ira_by_state_study.mjs","engine":{"federal":"2.5.1","state":"1.21.2"},"license":"CC0-1.0","households":[{"id":"B1","label":"Single worker, 50, $75,000 of wages, inherits $300,000","input":{"filing":"single","age":50,"wages":75000,"earlyException":"death"},"inherited":300000},{"id":"B2","label":"Working couple, 55 and 55, $150,000 of wages, inherit $500,000","input":{"filing":"mfj","age":55,"spouseAge":55,"wages":150000,"earlyException":"death"},"inherited":500000},{"id":"B3","label":"Single retiree, 67, $24,000 Social Security + $20,000 IRA, inherits $300,000","input":{"filing":"single","age":67,"socialSecurity":24000,"iraDistributions":20000},"inherited":300000}],"notes":"lump = the tax with the whole inheritance in 2026 less the tax without it; spread = 10 x (the tax with one 10th less the tax without it), 2026 law and dollars. The inheritance enters as iraDistributions with beneficiaryDistributions of the same amount.","tables":{"federal":{"columns":["household","inherited","federal_tax_lump","federal_tax_spread","federal_saved_by_spreading","federal_rate_lump","federal_rate_spread","irmaa_lump","irmaa_spread"],"rows":[["B1",300000,86708.25,66000,20708.25,0.289028,0.22,0,0],["B2",500000,138428.5,110000,28428.5,0.276857,0.22,0,0],["B3",300000,81556.75,53050,28506.75,0.271856,0.176833,6355.2,0]]},"state":{"columns":["household","inherited","state","state_tax_lump","state_tax_spread","state_saved_by_spreading"],"rows":[["B1",300000,"AK",0,0,0],["B1",300000,"AL",10660.79,11700,-1039.21],["B1",300000,"AR",11162.61,10650,512.61],["B1",300000,"AZ",7500,7500,0],["B1",300000,"CA",27978.86,27110,868.86],["B1",300000,"CO",13864.4,13200,664.4],["B1",300000,"CT",22350,18250,4100],["B1",300000,"DC",26323,25500,823],["B1",300000,"DE",19800,19800,0],["B1",300000,"FL",0,0,0],["B1",300000,"GA",14970,14970,0],["B1",300000,"HI",26562.16,22800,3762.16],["B1",300000,"IA",11400,11400,0],["B1",300000,"ID",15900,15900,0],["B1",300000,"IL",144.79,0,144.79],["B1",300000,"IN",14100,14100,0],["B1",300000,"KS",16740.31,16740,0.31],["B1",300000,"KY",9411.15,0,9411.15],["B1",300000,"LA",9000,9000,0],["B1",300000,"MA",15000,15000,0],["B1",300000,"MD",26013.84,24854.2,1159.64],["B1",300000,"ME",22628.85,0,22628.85],["B1",300000,"MI",9876.58,0,9876.58],["B1",300000,"MN",26797.86,20366.05,6431.81],["B1",300000,"MO",14154.12,14305.67,-151.56],["B1",300000,"MS",12000,12000,0],["B1",300000,"MT",16950,16950,0],["B1",300000,"NC",11970,11970,0],["B1",300000,"ND",6446.59,5850,596.59],["B1",300000,"NE",13650,13650,0],["B1",300000,"NH",0,0,0],["B1",300000,"NJ",19100.55,19015.5,85.05],["B1",300000,"NM",16174.1,14550,1624.1],["B1",300000,"NV",0,0,0],["B1",300000,"NY",21686.2,17022.5,4663.7],["B1",300000,"OH",8256.88,8318.75,-61.87],["B1",300000,"OK",13048.5,9000,4048.5],["B1",300000,"OR",30026.19,27940.25,2085.94],["B1",300000,"PA",0,0,0],["B1",300000,"RI",17133.02,11900,5233.02],["B1",300000,"SC",15757.2,16902,-1144.8],["B1",300000,"SD",0,0,0],["B1",300000,"TN",0,0,0],["B1",300000,"TX",0,0,0],["B1",300000,"UT",13584.05,15690.48,-2106.43],["B1",300000,"VA",17250,17250,0],["B1",300000,"VT",23401.88,19800,3601.88],["B1",300000,"WA",0,0,0],["B1",300000,"WI",17266.49,17793.17,-526.68],["B1",300000,"WV",13738.9,13729,9.9],["B1",300000,"WY",0,0,0],["B2",500000,"AK",0,0,0],["B2",500000,"AL",18078.58,19500,-1421.42],["B2",500000,"AR",18625.22,14060,4565.22],["B2",500000,"AZ",12500,12500,0],["B2",500000,"CA",46657.48,44914.78,1742.7],["B2",500000,"CO",21568.8,4400,17168.8],["B2",500000,"CT",36600,27500,9100],["B2",500000,"DC",43396,42500,896],["B2",500000,"DE",33000,33000,0],["B2",500000,"FL",0,0,0],["B2",500000,"GA",24950,24950,0],["B2",500000,"HI",42311.09,38000,4311.09],["B2",500000,"IA",0,0,0],["B2",500000,"ID",26500,26500,0],["B2",500000,"IL",289.57,0,289.57],["B2",500000,"IN",23500,23500,0],["B2",500000,"KS",27900,27900,0],["B2",500000,"KY",15322.3,0,15322.3],["B2",500000,"LA",15000,15000,0],["B2",500000,"MA",25000,25000,0],["B2",500000,"MD",44357.93,44520.1,-162.17],["B2",500000,"ME",38666.25,0,38666.25],["B2",500000,"MI",15503.15,0,15503.15],["B2",500000,"MN",44878.95,34000,10878.95],["B2",500000,"MO",23500,23500,0],["B2",500000,"MS",20000,20000,0],["B2",500000,"MT",28250,28250,0],["B2",500000,"NC",19950,19950,0],["B2",500000,"ND",11471.23,9750,1721.23],["B2",500000,"NE",22750,22750,0],["B2",500000,"NH",0,0,0],["B2",500000,"NJ",35681.1,31681,4000.1],["B2",500000,"NM",27528,24500,3028],["B2",500000,"NV",0,0,0],["B2",500000,"NY",36242.96,34837.71,1405.25],["B2",500000,"OH",14036.31,13062.5,973.81],["B2",500000,"OK",21600,13500,8100],["B2",500000,"OR",49574.7,43750,5824.7],["B2",500000,"PA",0,0,0],["B2",500000,"RI",31060.77,23750,7310.77],["B2",500000,"SC",26305.81,28608.11,-2302.3],["B2",500000,"SD",0,0,0],["B2",500000,"TN",0,0,0],["B2",500000,"TX",0,0,0],["B2",500000,"UT",22718.1,26930.96,-4212.86],["B2",500000,"VA",28750,28750,0],["B2",500000,"VT",40770.07,33000,7770.08],["B2",500000,"WA",0,0,0],["B2",500000,"WI",31418.37,27515.76,3902.61],["B2",500000,"WV",22900,22900,0],["B2",500000,"WY",0,0,0],["B3",300000,"AK",0,0,0],["B3",300000,"AL",10942.16,12550,-1607.84],["B3",300000,"AR",11381.61,11070,311.61],["B3",300000,"AZ",7545,6450,1095],["B3",300000,"CA",25528.86,8150,17378.86],["B3",300000,"CO",13877.6,9790,4087.6],["B3",300000,"CT",22084,0,22084],["B3",300000,"DC",24547.88,14190,10357.88],["B3",300000,"DE",18679,11570,7109],["B3",300000,"FL",0,0,0],["B3",300000,"GA",11976,0,11976],["B3",300000,"HI",24299.2,18050,6249.2],["B3",300000,"IA",0,0,0],["B3",300000,"ID",15736.34,11083.36,4652.98],["B3",300000,"IL",0,0,0],["B3",300000,"IN",14123.5,14335,-211.5],["B3",300000,"KS",16676.88,16100,576.88],["B3",300000,"KY",9953.55,5035.5,4918.05],["B3",300000,"LA",8845.14,7451.4,1393.74],["B3",300000,"MA",15001,15010,-9],["B3",300000,"MD",25991.84,18990,7001.84],["B3",300000,"ME",21981.28,670,21311.28],["B3",300000,"MI",10475.83,0,10475.83],["B3",300000,"MN",26284.95,160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