{ "version": "2026.1", "generated_by": "scripts/gen_muni_torpedo_study.mjs — every figure computed through the shared 2026 calc engine (federal-tax-2026.js ssTaxableAmount/provisionalIncome/ordinaryTax, irmaa.js annualSurcharge, aca-subsidy.js subsidy), the same parity-tested functions behind the live /tax-torpedo/, /irmaa-brackets-2026/ and ACA pages; 7 sanity-gate families + 3 mutation runs + 15 live-page assertions green at generation time", "source": "IRC §86(b)(2)(B) (tax-exempt interest in provisional income), IRS Pub 915 Worksheet 1 line 4; 42 U.S.C. §1395r(i)(4)(A)(ii) (tax-exempt interest in IRMAA MAGI); 26 CFR §1.36B-1(e)(2) (tax-exempt interest and untaxed SS in ACA MAGI); 2026 brackets, deductions, IRMAA tiers and FPL from QuantCalc's shared calc modules", "law_basis": "§86(c) thresholds are not indexed; 2026 IRMAA tiers apply to MAGI from two years prior; ACA figures use the 2026 current-law applicable-percentage schedule with the 400% FPL cliff", "generated_at": "2026-08-13T07:43:37.268Z", "row_count": 984, "grid": { "filings": [ "single", "mfj" ], "ss_benefits": [ 24000, 36000, 48000 ], "other_ordinary": { "from": 0, "to": 100000, "step": 2500 }, "muni_interest_levels": [ 0, 10000, 25000, 50000 ], "marginal_delta_dollars": 1, "deductions": "standard deduction only (same convention as the live /tax-torpedo/ calculator)", "irmaa_column": "annualSurcharge(MAGI, filing, 67) — per enrolled person, two-year lookback" }, "fields": [ "filing", "ss_benefit", "other_ordinary", "muni_interest", "provisional_income", "ss_taxable", "ss_taxable_pct", "agi", "taxable_income", "federal_tax", "bracket_rate", "muni_marginal_rate", "taxable_interest_marginal_rate", "phase", "irmaa_magi", "irmaa_annual_surcharge_per_person" ], "rows": [ { "filing": "single", "ss_benefit": 24000, "other_ordinary": 0, "muni_interest": 0, "provisional_income": 12000, "ss_taxable": 0, "ss_taxable_pct": 0, "agi": 0, "taxable_income": 0, "federal_tax": 0, "bracket_rate": 0.1, "muni_marginal_rate": 0, "taxable_interest_marginal_rate": 0, "phase": "below", "irmaa_magi": 0, "irmaa_annual_surcharge_per_person": 0 }, { "filing": "single", "ss_benefit": 24000, "other_ordinary": 0, "muni_interest": 10000, "provisional_income": 22000, "ss_taxable": 0, "ss_taxable_pct": 0, "agi": 0, "taxable_income": 0, "federal_tax": 0, "bracket_rate": 0.1, "muni_marginal_rate": 0, "taxable_interest_marginal_rate": 0, "phase": "below", "irmaa_magi": 10000, "irmaa_annual_surcharge_per_person": 0 }, { "filing": "single", "ss_benefit": 24000, "other_ordinary": 0, "muni_interest": 25000, "provisional_income": 37000, "ss_taxable": 7050, "ss_taxable_pct": 29.4, "agi": 7050, "taxable_income": 0, "federal_tax": 0, "bracket_rate": 0.1, "muni_marginal_rate": 0, "taxable_interest_marginal_rate": 0, "phase": "phase85", "irmaa_magi": 32050, "irmaa_annual_surcharge_per_person": 0 }, { "filing": "single", "ss_benefit": 24000, "other_ordinary": 0, "muni_interest": 50000, "provisional_income": 62000, "ss_taxable": 20400, "ss_taxable_pct": 85, "agi": 20400, "taxable_income": 4300, "federal_tax": 430, "bracket_rate": 0.1, "muni_marginal_rate": 0, "taxable_interest_marginal_rate": 0.1, "phase": "capped", "irmaa_magi": 70400, "irmaa_annual_surcharge_per_person": 0 }, { "filing": "single", "ss_benefit": 24000, "other_ordinary": 2500, "muni_interest": 0, "provisional_income": 14500, "ss_taxable": 0, "ss_taxable_pct": 0, "agi": 2500, "taxable_income": 0, "federal_tax": 0, "bracket_rate": 0.1, "muni_marginal_rate": 0, "taxable_interest_marginal_rate": 0, "phase": "below", "irmaa_magi": 2500, "irmaa_annual_surcharge_per_person": 0 }, { "filing": "single", "ss_benefit": 24000, "other_ordinary": 2500, "muni_interest": 10000, "provisional_income": 24500, "ss_taxable": 0, "ss_taxable_pct": 0, "agi": 2500, "taxable_income": 0, "federal_tax": 0, "bracket_rate": 0.1, "muni_marginal_rate": 0, "taxable_interest_marginal_rate": 0, "phase": "below", "irmaa_magi": 12500, 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"url": "https://quantcalc.app/rmd-irmaa/" }, { "title": "ACA Federal Poverty Level Thresholds 2026", "url": "https://quantcalc.app/data/aca-fpl-2026/" } ] }