{"title":"Split a Large IRA Withdrawal Across Two Tax Years or Take It at Once? Federal, Every State and IRMAA (2026)","unit":"USD","taxYear":2026,"generator":"scripts/gen_split_withdrawal_study.mjs","engine":{"federal":"2.5.1","state":"1.21.2"},"license":"CC0-1.0","households":[{"id":"S1","label":"Single, 68: $24,000 Social Security + $20,000 IRA","usual_year":{"filing":"single","age":68,"socialSecurity":24000,"iraDistributions":20000}},{"id":"S2","label":"Single, 72: $32,000 Social Security + $50,000 IRA","usual_year":{"filing":"single","age":72,"socialSecurity":32000,"iraDistributions":50000}},{"id":"S3","label":"Couple, 68 and 66: $42,000 Social Security + $30,000 IRA","usual_year":{"filing":"mfj","age":68,"spouseAge":66,"socialSecurity":42000,"iraDistributions":30000}},{"id":"S4","label":"Couple, 70 and 70: $50,000 Social Security + $60,000 IRA + $20,000 pension","usual_year":{"filing":"mfj","age":70,"spouseAge":70,"socialSecurity":50000,"iraDistributions":60000,"pension":20000}}],"notes":"One year = tax(usual + W) + tax(usual); split = 2 x tax(usual + W/2); saved = one year - split. Both years on 2026 law. IRMAA = annual Part B + D surcharge on the 2026 tiers for each person 65+. Joint returns: IRA money split evenly between spouses on the state return.","tables":{"federal":{"columns":["household","filing_status","withdrawal","ss_taxable_two_years_one_year","ss_taxable_two_years_split","federal_tax_one_year","federal_tax_split","federal_saved_by_splitting","irmaa_one_year","irmaa_split","irmaa_saved_by_splitting","federal_plus_irmaa_saved_by_splitting"],"rows":[["S1","single",30000,23900,31100,5305,5846,-541,0,0,0,-541],["S1","single",60000,23900,40800,11823,10610,1213,0,0,0,1213],["S1","single",100000,23900,40800,21439.76,18982,2457.76,2884.8,0,2884.8,5342.56],["S1","single",200000,23900,40800,47576,42879.52,4696.48,6355.2,5769.6,585.6,5282.08],["S2","single",30000,54400,54400,6996,6996,0,0,0,0,0],["S2","single",60000,54400,54400,14214.68,13992,222.68,2884.8,0,2884.8,3107.48],["S2","single",100000,54400,54400,24359,23341.36,1017.64,4620,2296.8,2323.2,3340.84],["S2","single",200000,54400,54400,53025.75,48718,4307.75,6355.2,9240,-2884.8,1422.95],["S3","mfj",30000,47650,49400,5291,4446,845,0,0,0,845],["S3","mfj",60000,47650,71400,8891,10582,-1691,0,0,0,-1691],["S3","mfj",100000,47650,71400,15842.48,15382,460.48,0,0,0,460.48],["S3","mfj",200000,47650,71400,40444,31684.96,8759.04,2296.8,0,2296.8,11055.84],["S4","mfj",30000,85000,85000,4083,3600,483,0,0,0,483],["S4","mfj",60000,85000,85000,11475,8166,3309,0,0,0,3309],["S4","mfj",100000,85000,85000,21331,18022,3309,2296.8,0,2296.8,5605.8],["S4","mfj",200000,85000,85000,45569,42662,2907,5769.6,4593.6,1176,4083]]},"state":{"columns":["household","withdrawal","state","state_tax_one_year","state_saved_by_splitting","federal_state_irmaa_saved_by_splitting"],"rows":[["S1",30000,"AK",0,0,-541],["S1",30000,"AL",1255,35,-506],["S1",30000,"AR",1107,113,-428],["S1",30000,"AZ",645,105,-436],["S1",30000,"CA",815,435,-106],["S1",30000,"CO",979,773,232],["S1",30000,"CT",0,0,-541],["S1",30000,"DC",1419,381,-160],["S1",30000,"DE",1157,425,-116],["S1",30000,"FL",0,0,-541],["S1",30000,"GA",0,0,-541],["S1",30000,"HI",1805,265,-276],["S1",30000,"IA",0,0,-541],["S1",30000,"ID",1108.34,481.66,-59.34],["S1",30000,"IL",0,0,-541],["S1",30000,"IN",1433.5,-23.5,-564.5],["S1",30000,"KS",1610,50,-491],["S1",30000,"KY",503.55,503.55,-37.45],["S1",30000,"LA",745.14,154.86,-386.14],["S1",30000,"MA",1501,-1,-542],["S1",30000,"MD",1899,463,-78],["S1",30000,"ME",67,67,-474],["S1",30000,"MI",0,0,-541],["S1",30000,"MN",1605,-1,-542],["S1",30000,"MO",1279.06,97.36,-443.64],["S1",30000,"MS",0,0,-541],["S1",30000,"MT",1900.68,-34.78,-575.78],["S1",30000,"NC",1197,0,-541],["S1",30000,"ND",0,0,-541],["S1",30000,"NE",1302.18,49.09,-491.91],["S1",30000,"NH",0,0,-541],["S1",30000,"NJ",0,0,-541],["S1",30000,"NM",1095,195,-346],["S1",30000,"NV",0,0,-541],["S1",30000,"NY",1025,477,-64],["S1",30000,"OH",681.5,157.25,-383.75],["S1",30000,"OK",1256,94,-447],["S1",30000,"OR",2162,44,-497],["S1",30000,"PA",0,0,-541],["S1",30000,"RI",1125,-1,-542],["S1",30000,"SC",562,250,-291],["S1",30000,"SD",0,0,-541],["S1",30000,"TN",0,0,-541],["S1",30000,"TX",0,0,-541],["S1",30000,"UT",2218.15,452.95,-88.05],["S1",30000,"VA",1324.9,332.9,-208.1],["S1",30000,"VT",1857,853,312],["S1",30000,"WA",0,0,-541],["S1",30000,"WI",411,411,-130],["S1",30000,"WV",1134,-16,-557],["S1",30000,"WY",0,0,-541],["S1",60000,"AK",0,0,1213],["S1",60000,"AL",2430,-80,1133],["S1",60000,"AR",2217,3,1216],["S1",60000,"AZ",1433.1,143.1,1356.1],["S1",60000,"CA",2907,1277,2490],["S1",60000,"CO",2366.06,408.06,1621.06],["S1",60000,"CT",4130,4130,5343],["S1",60000,"DC",3401,563,1776],["S1",60000,"DE",2839,525,1738],["S1",60000,"FL",0,0,1213],["S1",60000,"GA",0,0,1213],["S1",60000,"HI",4052,442,1655],["S1",60000,"IA",0,0,1213],["S1",60000,"ID",2779.11,562.44,1775.44],["S1",60000,"IL",0,0,1213],["S1",60000,"IN",2843.5,-23.5,1189.5],["S1",60000,"KS",3284,64,1277],["S1",60000,"KY",1553.55,546.45,1759.45],["S1",60000,"LA",1645.14,154.86,1367.86],["S1",60000,"MA",3001,-1,1212],["S1",60000,"MD",5385.92,1587.92,2800.92],["S1",60000,"ME",1842,1708,2921],["S1",60000,"MI",275.83,275.83,1488.83],["S1",60000,"MN",4188,978,2191],["S1",60000,"MO",2698.67,140.56,1353.56],["S1",60000,"MS",0,0,1213],["S1",60000,"MT",3614.72,-186.64,1026.36],["S1",60000,"NC",2394,0,1213],["S1",60000,"ND",152,152,1365],["S1",60000,"NE",2667.18,62.82,1275.82],["S1",60000,"NH",0,0,1213],["S1",60000,"NJ",0,0,1213],["S1",60000,"NM",3488,1298,2511],["S1",60000,"NV",0,0,1213],["S1",60000,"NY",2645,595,1808],["S1",60000,"OH",1506.5,143.5,1356.5],["S1",60000,"OK",2606,94,1307],["S1",60000,"OR",4751.75,427.75,1640.75],["S1",60000,"PA",0,0,1213],["S1",60000,"RI",2250,0,1213],["S1",60000,"SC",2423,1299,2512],["S1",60000,"SD",0,0,1213],["S1",60000,"TN",0,0,1213],["S1",60000,"TX",0,0,1213],["S1",60000,"UT",4440.95,4.65,1217.65],["S1",60000,"VA",3739.9,1090.1,2303.1],["S1",60000,"VT",3833.9,119.9,1332.9],["S1",60000,"WA",0,0,1213],["S1",60000,"WI",1859,1037,2250],["S1",60000,"WV",2465,197,1410],["S1",60000,"WY",0,0,1213],["S1",100000,"AK",0,0,5342.56],["S1",100000,"AL",3950,-150,5192.56],["S1",100000,"AR",3981.61,287.61,5630.17],["S1",100000,"AZ",2493.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