{"title":"Does Getting Married in Retirement Raise Your Taxes? Eight Retiree Couples, Federal, IRMAA and Every State (2026)","unit":"USD","taxYear":2026,"generator":"scripts/gen_retiree_marriage_study.mjs","engine":{"federal":"2.5.1","state":"1.21.2"},"license":"CC0-1.0","pairs":[{"id":"M1","label":"Two modest incomes","person_a":{"age":67,"socialSecurity":24000,"iraDistributions":10000,"pension":0},"person_b":{"age":67,"socialSecurity":18000,"iraDistributions":0,"pension":0}},{"id":"M2","label":"Two equal modest incomes","person_a":{"age":67,"socialSecurity":26000,"iraDistributions":24000,"pension":0},"person_b":{"age":67,"socialSecurity":26000,"iraDistributions":24000,"pension":0}},{"id":"M3","label":"Two equal middle incomes","person_a":{"age":67,"socialSecurity":20000,"iraDistributions":40000,"pension":0},"person_b":{"age":67,"socialSecurity":20000,"iraDistributions":40000,"pension":0}},{"id":"M4","label":"Two equal upper-middle incomes","person_a":{"age":67,"socialSecurity":30000,"iraDistributions":60000,"pension":0},"person_b":{"age":67,"socialSecurity":30000,"iraDistributions":60000,"pension":0}},{"id":"M5","label":"One pension income, one Social Security only","person_a":{"age":67,"socialSecurity":36000,"iraDistributions":50000,"pension":30000},"person_b":{"age":67,"socialSecurity":20000,"iraDistributions":0,"pension":0}},{"id":"M6","label":"Two higher incomes","person_a":{"age":70,"socialSecurity":40000,"iraDistributions":80000,"pension":0},"person_b":{"age":70,"socialSecurity":35000,"iraDistributions":60000,"pension":0}},{"id":"M7","label":"One high income, one moderate","person_a":{"age":70,"socialSecurity":42000,"iraDistributions":120000,"pension":40000},"person_b":{"age":70,"socialSecurity":30000,"iraDistributions":20000,"pension":0}},{"id":"M8","label":"Two high equal incomes","person_a":{"age":72,"socialSecurity":45000,"iraDistributions":150000,"pension":0},"person_b":{"age":72,"socialSecurity":45000,"iraDistributions":150000,"pension":0}}],"notes":"Unmarried = single(A) + single(B); married = one MFJ return, each spouse's own IRA and pension on the state return; penalty = married - unmarried. IRMAA = annual Part B + D surcharge on the 2026 tiers for each person.","tables":{"federal":{"columns":["pair","age_a","social_security_a","ira_a","pension_a","age_b","social_security_b","ira_b","pension_b","ss_taxable_unmarried","ss_taxable_married","senior_deduction_unmarried","senior_deduction_married","federal_tax_unmarried","federal_tax_married","federal_marriage_penalty","irmaa_unmarried","irmaa_married","irmaa_marriage_penalty","federal_plus_irmaa_marriage_penalty"],"rows":[["M1",67,24000,10000,0,67,18000,0,0,0,0,12000,12000,0,0,0,0,0,0,0],["M2",67,26000,24000,0,67,26000,24000,0,14100,31500,12000,12000,1386,3347,1961,0,0,0,1961],["M3",67,20000,40000,0,67,20000,40000,0,34000,34000,12000,12000,7394,7487,93,0,0,0,93],["M4",67,30000,60000,0,67,30000,60000,0,51000,51000,10740,9480,16694,17148.4,454.4,0,0,0,454.4],["M5",67,36000,50000,30000,67,20000,0,0,30600,47600,9864,12000,14199,9119,-5080,1148.4,0,-1148.4,-6228.4],["M6",70,40000,80000,0,70,35000,60000,0,63750,63750,8775,5550,24328,25218,890,1148.4,0,-1148.4,-258.4],["M7",70,42000,120000,40000,70,30000,20000,0,41050,61200,6000,1056,35331,34445.68,-885.32,4620,2296.8,-2323.2,-3208.52],["M8",72,45000,150000,0,72,45000,150000,0,76500,76500,0,0,66844,67036,192,9240,9240,0,192]]},"state":{"columns":["pair","state","state_tax_unmarried","state_tax_married","state_marriage_penalty","total_marriage_penalty"],"rows":[["M1","AK",0,0,0,0],["M1","AL",0,0,0,0],["M1","AR",0,0,0,0],["M1","AZ",0,0,0,0],["M1","CA",0,0,0,0],["M1","CO",0,0,0,0],["M1","CT",0,0,0,0],["M1","DC",0,0,0,0],["M1","DE",0,0,0,0],["M1","FL",0,0,0,0],["M1","GA",0,0,0,0],["M1","HI",0,0,0,0],["M1","IA",0,0,0,0],["M1","ID",0,0,0,0],["M1","IL",0,0,0,0],["M1","IN",352.5,235,-117.5,-117.5],["M1","KS",0,0,0,0],["M1","KY",0,0,0,0],["M1","LA",0,0,0,0],["M1","MA",200,0,-200,-200],["M1","MD",74.88,0,-74.88,-74.88],["M1","ME",0,0,0,0],["M1","MI",0,0,0,0],["M1","MN",0,0,0,0],["M1","MO",0,0,0,0],["M1","MS",0,0,0,0],["M1","MT",0,0,0,0],["M1","NC",0,0,0,0],["M1","ND",0,0,0,0],["M1","NE",0,0,0,0],["M1","NH",0,0,0,0],["M1","NJ",0,0,0,0],["M1","NM",0,0,0,0],["M1","NV",0,0,0,0],["M1","NY",0,0,0,0],["M1","OH",0,0,0,0],["M1","OK",0,0,0,0],["M1","OR",41,0,-41,-41],["M1","PA",0,0,0,0],["M1","RI",0,0,0,0],["M1","SC",0,0,0,0],["M1","SD",0,0,0,0],["M1","TN",0,0,0,0],["M1","TX",0,0,0,0],["M1","UT",0,0,0,0],["M1","VA",0,0,0,0],["M1","VT",0,0,0,0],["M1","WA",0,0,0,0],["M1","WI",0,0,0,0],["M1","WV",0,0,0,0],["M1","WY",0,0,0,0],["M2","AK",0,0,0,1961],["M2","AL",1206,1153,-53,1908],["M2","AR",250,250,0,1961],["M2","AZ",0,0,0,1961],["M2","CA",0,0,0,1961],["M2","CO",0,0,0,1961],["M2","CT",0,0,0,1961],["M2","DC",78,109,31,1992],["M2","DE",0,0,0,1961],["M2","FL",0,0,0,1961],["M2","GA",0,0,0,1961],["M2","HI",532,532,0,1961],["M2","IA",0,0,0,1961],["M2","ID",20,10,-10,1951],["M2","IL",0,0,0,1961],["M2","IN",2021,2068,47,2008],["M2","KS",1080,1041,-39,1922],["M2","KY",0,0,0,1961],["M2","LA",0,0,0,1961],["M2","MA",1888,1890,2,1963],["M2","MD",1023.36,984.36,-39,1922],["M2","ME",0,0,0,1961],["M2","MI",0,0,0,1961],["M2","MN",722,762,40,2001],["M2","MO",0,244.49,244.49,2205.49],["M2","MS",0,0,0,1961],["M2","MT",102.46,957.86,855.4,2816.4],["M2","NC",897.75,897.75,0,1961],["M2","ND",0,0,0,1961],["M2","NE",480.89,505.57,24.67,1985.67],["M2","NH",0,0,0,1961],["M2","NJ",0,0,0,1961],["M2","NM",152,262,110,2071],["M2","NV",0,0,0,1961],["M2","NY",0,0,0,1961],["M2","OH",0,482.27,482.27,2443.27],["M2","OK",182,181,-1,1960],["M2","OR",2186,2060,-126,1835],["M2","PA",0,0,0,1961],["M2","RI",568,567,-1,1960],["M2","SC",0,0,0,1961],["M2","SD",0,0,0,1961],["M2","TN",0,0,0,1961],["M2","TX",0,0,0,1961],["M2","UT",279.2,553.4,274.2,2235.2],["M2","VA",60.8,60.8,0,1961],["M2","VT",640,1640,1000,2961],["M2","WA",0,0,0,1961],["M2","WI",0,0,0,1961],["M2","WV",1044,1276,232,2193],["M2","WY",0,0,0,1961],["M3","AK",0,0,0,93],["M3","AL",2546,2548,2,95],["M3","AR",1484,1484,0,93],["M3","AZ",790,790,0,93],["M3","CA",780,781,1,94],["M3","CO",778,812,34,127],["M3","CT",0,416.5,416.5,509.5],["M3","DC",1638,1686,48,141],["M3","DE",1226,1226,0,93],["M3","FL",0,0,0,93],["M3","GA",0,0,0,93],["M3","HI",2496,2495,-1,92],["M3","IA",0,0,0,93],["M3","ID",1176.67,1209.07,32.4,125.4],["M3","IL",0,0,0,93],["M3","IN",3572,3572,0,93],["M3","KS",2768,2728,-40,53],["M3","KY",307.1,307.1,0,93],["M3","LA",890.28,890.28,0,93],["M3","MA",3490,3490,0,93],["M3","MD",2997.76,3199.76,202,295],["M3","ME",0,0,0,93],["M3","MI",0,0,0,93],["M3","MN",2434,2656.95,222.95,315.95],["M3","MO",1640.79,1712.92,72.13,165.13],["M3","MS",0,0,0,93],["M3","MT",2541.76,2579.36,37.6,130.6],["M3","NC",2174.55,2174.55,0,93],["M3","ND",0,0,0,93],["M3","NE",1694.36,1726.22,31.86,124.85],["M3","NH",0,0,0,93],["M3","NJ",0,0,0,93],["M3","NM",1330,1500,170,263],["M3","NV",0,0,0,93],["M3","NY",980,972,-8,85],["M3","OH",799.25,1375.01,575.76,668.76],["M3","OK",1612,1610,-2,91],["M3","OR",4462,4496.64,34.64,127.64],["M3","PA",0,0,0,93],["M3","RI",1768,1767,-1,92],["M3","SC",584,582,-2,91],["M3","SD",0,0,0,93],["M3","TN",0,0,0,93],["M3","TX",0,0,0,93],["M3","UT",2527.9,3025.9,498,591],["M3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