{"title":"Your Tax Bracket in Retirement vs the Rate on Your Next IRA Dollar (2026): Four Retirees, Federal and Every State","unit":"USD","taxYear":2026,"generator":"scripts/gen_bracket_vs_marginal_rate_study.mjs","engine":{"federal":"2.5.1","state":"1.21.2"},"license":"CC0-1.0","households":[{"id":"S24","label":"Single, 67, $24,000 of Social Security","input":{"filing":"single","age":67,"socialSecurity":24000},"state_anchor_ira":30000},{"id":"S36","label":"Single, 67, $36,000 of Social Security","input":{"filing":"single","age":67,"socialSecurity":36000},"state_anchor_ira":30000},{"id":"M40","label":"Couple, 67 and 67, $40,000 of Social Security","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":40000},"state_anchor_ira":50000},{"id":"M60","label":"Couple, 67 and 67, $60,000 of Social Security","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":60000},"state_anchor_ira":50000}],"notes":"marginal rate = (tax with ira + 1000 - tax with ira) / 1000; bracket = the 2026 ordinary rate at the return's taxable ordinary income; combined = federal + state. Couples: IRA split evenly.","tables":{"federal":{"columns":["household","ira_withdrawals","federal_tax","social_security_taxable","senior_deduction","bracket","bracket_after_next_1000","marginal_rate_next_1000"],"rows":[["S24",0,0,0,6000,0,0,0],["S24",5000,0,0,6000,0,0,0],["S24",10000,0,0,6000,0,0,0],["S24",15000,0,1000,6000,0,0,0],["S24",20000,0,3500,6000,0,0.1,0.086],["S24",25000,793,7050,6000,0.1,0.1,0.185],["S24",30000,1813,11300,6000,0.12,0.12,0.222],["S24",35000,2923,15550,6000,0.12,0.12,0.222],["S24",40000,4033,19800,6000,0.12,0.12,0.192],["S24",45000,4705,20400,6000,0.12,0.12,0.12],["S24",50000,5305,20400,6000,0.12,0.12,0.12],["S24",55000,5993,20400,5976,0.22,0.22,0.231],["S24",60000,7159,20400,5676,0.22,0.22,0.231],["S24",65000,8325,20400,5376,0.22,0.22,0.231],["S24",70000,9491,20400,5076,0.22,0.22,0.231],["S24",75000,10657,20400,4776,0.22,0.22,0.231],["S24",80000,11823,20400,4476,0.22,0.22,0.231],["S24",85000,12989,20400,4176,0.22,0.22,0.231],["S24",90000,14155,20400,3876,0.22,0.22,0.231],["S24",95000,15321,20400,3576,0.22,0.22,0.231],["S24",100000,16487,20400,3276,0.22,0.22,0.23248],["S24",105000,17652.28,20400,2976,0.22,0.22,0.2332],["S24",110000,18895.76,20400,2676,0.24,0.24,0.2544],["S24",115000,20167.76,20400,2376,0.24,0.24,0.2544],["S24",120000,21439.76,20400,2076,0.24,0.24,0.2544],["S24",125000,22711.76,20400,1776,0.24,0.24,0.2544],["S24",130000,23983.76,20400,1476,0.24,0.24,0.2544],["S24",135000,25255.76,20400,1176,0.24,0.24,0.2544],["S24",140000,26527.76,20400,876,0.24,0.24,0.2544],["S24",145000,27799.76,20400,576,0.24,0.24,0.2544],["S24",150000,29071.76,20400,276,0.24,0.24,0.2544],["S36",0,0,0,6000,0,0,0],["S36",5000,0,0,6000,0,0,0],["S36",10000,0,1500,6000,0,0,0],["S36",15000,0,4000,6000,0,0,0],["S36",20000,378,7900,6000,0.1,0.1,0.185],["S36",25000,1315,12150,6000,0.12,0.12,0.222],["S36",30000,2425,16400,6000,0.12,0.12,0.222],["S36",35000,3535,20650,6000,0.12,0.12,0.222],["S36",40000,4645,24900,6000,0.12,0.12,0.222],["S36",45000,5755,29150,6000,0.12,0.22,0.381],["S36",50000,7203,30600,5664,0.22,0.22,0.231],["S36",55000,8369,30600,5364,0.22,0.22,0.231],["S36",60000,9535,30600,5064,0.22,0.22,0.231],["S36",65000,10701,30600,4764,0.22,0.22,0.231],["S36",70000,11867,30600,4464,0.22,0.22,0.231],["S36",75000,13033,30600,4164,0.22,0.22,0.231],["S36",80000,14199,30600,3864,0.22,0.22,0.231],["S36",85000,15365,30600,3564,0.22,0.22,0.231],["S36",90000,16531,30600,3264,0.22,0.22,0.23512],["S36",95000,17698.92,30600,2964,0.22,0.22,0.2332],["S36",100000,18946.64,30600,2664,0.24,0.24,0.2544],["S36",105000,20218.64,30600,2364,0.24,0.24,0.2544],["S36",110000,21490.64,30600,2064,0.24,0.24,0.2544],["S36",115000,22762.64,30600,1764,0.24,0.24,0.2544],["S36",120000,24034.64,30600,1464,0.24,0.24,0.2544],["S36",125000,25306.64,30600,1164,0.24,0.24,0.2544],["S36",130000,26578.64,30600,864,0.24,0.24,0.2544],["S36",135000,27850.64,30600,564,0.24,0.24,0.2544],["S36",140000,29122.64,30600,264,0.24,0.24,0.2544],["S36",145000,30386,30600,0,0.24,0.24,0.24],["S36",150000,31586,30600,0,0.24,0.24,0.24],["M40",0,0,0,12000,0,0,0],["M40",5000,0,0,12000,0,0,0],["M40",10000,0,0,12000,0,0,0],["M40",15000,0,1500,12000,0,0,0],["M40",20000,0,4000,12000,0,0,0],["M40",25000,0,6850,12000,0,0,0],["M40",30000,0,11100,12000,0,0,0],["M40",35000,286,15350,12000,0.1,0.1,0.187],["M40",40000,1213,19600,12000,0.1,0.1,0.185],["M40",45000,2138,23850,12000,0.1,0.1,0.185],["M40",50000,3179,28100,12000,0.12,0.12,0.222],["M40",55000,4289,32350,12000,0.12,0.12,0.222],["M40",60000,5087,34000,12000,0.12,0.12,0.12],["M40",65000,5687,34000,12000,0.12,0.12,0.12],["M40",70000,6287,34000,12000,0.12,0.12,0.12],["M40",75000,6887,34000,12000,0.12,0.12,0.12],["M40",80000,7487,34000,12000,0.12,0.12,0.12],["M40",85000,8087,34000,12000,0.12,0.12,0.12],["M40",90000,8687,34000,12000,0.12,0.12,0.12],["M40",95000,9287,34000,12000,0.12,0.12,0.12],["M40",100000,9887,34000,12000,0.12,0.12,0.12],["M40",105000,10487,34000,12000,0.12,0.12,0.12],["M40",110000,11087,34000,12000,0.12,0.12,0.12],["M40",115000,11754,34000,12000,0.22,0.22,0.22],["M40",120000,12959.6,34000,11520,0.22,0.22,0.2464],["M40",125000,14191.6,34000,10920,0.22,0.22,0.2464],["M40",130000,15423.6,34000,10320,0.22,0.22,0.2464],["M40",135000,16655.6,34000,9720,0.22,0.22,0.2464],["M40",140000,17887.6,34000,9120,0.22,0.22,0.2464],["M40",145000,19119.6,34000,8520,0.22,0.22,0.2464],["M40",150000,20351.6,34000,7920,0.22,0.22,0.2464],["M60",0,0,0,12000,0,0,0],["M60",5000,0,1500,12000,0,0,0],["M60",10000,0,4000,12000,0,0,0],["M60",15000,0,6850,12000,0,0,0],["M60",20000,0,11100,12000,0,0,0],["M60",25000,0,15350,12000,0,0,0],["M60",30000,211,19600,12000,0.1,0.1,0.187],["M60",35000,1138,23850,12000,0.1,0.1,0.185],["M60",40000,2063,28100,12000,0.1,0.1,0.185],["M60",45000,3089,32350,12000,0.12,0.12,0.222],["M60",50000,4199,36600,12000,0.12,0.12,0.222],["M60",55000,5309,40850,12000,0.12,0.12,0.222],["M60",60000,6419,45100,12000,0.12,0.12,0.222],["M60",65000,7529,49350,12000,0.12,0.12,0.222],["M60",70000,8327,51000,12000,0.12,0.12,0.12],["M60",75000,8927,51000,12000,0.12,0.12,0.12],["M60",80000,9527,51000,12000,0.12,0.12,0.12],["M60",85000,10127,51000,12000,0.12,0.12,0.12],["M60",90000,10727,51000,12000,0.12,0.12,0.12],["M60",95000,11327,51000,12000,0.12,0.12,0.12],["M60",100000,12220.4,51000,11880,0.22,0.22,0.2464],["M60",105000,13452.4,51000,11280,0.22,0.22,0.2464],["M60",110000,14684.4,51000,10680,0.22,0.22,0.2464],["M60",115000,15916.4,51000,10080,0.22,0.22,0.2464],["M60",120000,17148.4,51000,9480,0.22,0.22,0.2464],["M60",125000,18380.4,51000,8880,0.22,0.22,0.2464],["M60",130000,19612.4,51000,8280,0.22,0.22,0.2464],["M60",135000,20844.4,51000,7680,0.22,0.22,0.2464],["M60",140000,22076.4,51000,7080,0.22,0.22,0.2464],["M60",145000,23308.4,51000,6480,0.22,0.22,0.2464],["M60",150000,24540.4,51000,5880,0.22,0.22,0.2464]]},"state":{"columns":["household","ira_withdrawals","state","state_marginal_rate_next_1000","federal_marginal_rate_next_1000","combined_marginal_rate_next_1000"],"rows":[["S24",30000,"AK",0,0.222,0.222],["S24",30000,"AL",0.04,0.222,0.262],["S24",30000,"AR",0.034,0.222,0.256],["S24",30000,"AZ",0.025,0.222,0.247],["S24",30000,"CA",0.02,0.222,0.242],["S24",30000,"CO",0,0.222,0.222],["S24",30000,"CT",0,0.222,0.222],["S24",30000,"DC",0.04,0.222,0.262],["S24",30000,"DE",0.048,0.222,0.27],["S24",30000,"FL",0,0.222,0.222],["S24",30000,"GA",0,0.222,0.222],["S24",30000,"HI",0.064,0.222,0.286],["S24",30000,"IA",0,0.222,0.222],["S24",30000,"ID",0.053,0.222,0.275],["S24",30000,"IL",0,0.222,0.222],["S24",30000,"IN",0.047,0.222,0.269],["S24",30000,"KS",0.052,0.222,0.274],["S24",30000,"KY",0,0.222,0.222],["S24",30000,"LA",0.03,0.222,0.252],["S24",30000,"MA",0.05,0.222,0.272],["S24",30000,"MD",0.0782,0.222,0.3002],["S24",30000,"ME",0,0.222,0.222],["S24",30000,"MI",0,0.222,0.222],["S24",30000,"MN",0.054,0.222,0.276],["S24",30000,"MO",0.091391,0.222,0.313392],["S24",30000,"MS",0,0.222,0.222],["S24",30000,"MT",0.08695,0.222,0.30895],["S24",30000,"NC",0.0399,0.222,0.2619],["S24",30000,"ND",0,0.222,0.222],["S24",30000,"NE",0.0351,0.222,0.2571],["S24",30000,"NH",0,0.222,0.222],["S24",30000,"NJ",0,0.222,0.222],["S24",30000,"NM",0.032,0.222,0.254],["S24",30000,"NV",0,0.222,0.222],["S24",30000,"NY",0.039,0.222,0.261],["S24",30000,"OH",0.0275,0.222,0.2495],["S24",30000,"OK",0.045,0.222,0.267],["S24",30000,"OR",0.07,0.222,0.292],["S24",30000,"PA",0,0.222,0.222],["S24",30000,"RI",0.038,0.222,0.26],["S24",30000,"SC",0.03,0.222,0.252],["S24",30000,"SD",0,0.222,0.222],["S24",30000,"TN",0,0.222,0.222],["S24",30000,"TX",0,0.222,0.222],["S24",30000,"UT",0.06855,0.222,0.29055],["S24",30000,"VA",0.05,0.222,0.272],["S24",30000,"VT",0.033,0.222,0.255],["S24",30000,"WA",0,0.222,0.222],["S24",30000,"WI",0,0.222,0.222],["S24",30000,"WV",0.031,0.222,0.253],["S24",30000,"WY",0,0.222,0.222],["S36",30000,"AK",0,0.222,0.222],["S36",30000,"AL",0.04,0.222,0.262],["S36",30000,"AR",0.034,0.222,0.256],["S36",30000,"AZ",0.025,0.222,0.247],["S36",30000,"CA",0.02,0.222,0.242],["S36",30000,"CO",0.004,0.222,0.226],["S36",30000,"CT",0,0.222,0.222],["S36",30000,"DC",0.04,0.222,0.262],["S36",30000,"DE",0.048,0.222,0.27],["S36",30000,"FL",0,0.222,0.222],["S36",30000,"GA",0,0.222,0.222],["S36",30000,"HI",0.064,0.222,0.286],["S36",30000,"IA",0,0.222,0.222],["S36",30000,"ID",0.053,0.222,0.275],["S36",30000,"IL",0,0.222,0.222],["S36",30000,"IN",0.047,0.222,0.269],["S36",30000,"KS",0.052,0.222,0.274],["S36",30000,"KY",0,0.222,0.222],["S36",30000,"LA",0.03,0.222,0.252],["S36",30000,"MA",0.05,0.222,0.272],["S36",30000,"MD",0.0782,0.222,0.3002],["S36",30000,"ME",0,0.222,0.222],["S36",30000,"MI",0,0.222,0.222],["S36",30000,"MN",0.054,0.222,0.276],["S36",30000,"MO",0.091392,0.222,0.313392],["S36",30000,"MS",0,0.222,0.222],["S36",30000,"MT",0.08695,0.222,0.30895],["S36",30000,"NC",0.0399,0.222,0.2619],["S36",30000,"ND",0,0.222,0.222],["S36",30000,"NE",0.0351,0.222,0.2571],["S36",30000,"NH",0,0.222,0.222],["S36",30000,"NJ",0,0.222,0.222],["S36",30000,"NM",0.032,0.222,0.254],["S36",30000,"NV",0,0.222,0.222],["S36",30000,"NY",0.039,0.222,0.261],["S36",30000,"OH",0.0275,0.222,0.2495],["S36",30000,"OK",0.045,0.222,0.267],["S36",30000,"OR",0.07,0.222,0.292],["S36",30000,"PA",0,0.222,0.222],["S36",30000,"RI",0.038,0.222,0.26],["S36",30000,"SC",0.031,0.222,0.253],["S36",30000,"SD",0,0.222,0.222],["S36",30000,"TN",0,0.222,0.222],["S36",30000,"TX",0,0.222,0.222],["S36",30000,"UT",0.06855,0.222,0.29055],["S36",30000,"VA",0.05,0.222,0.272],["S36",30000,"VT",0.033,0.222,0.255],["S36",30000,"WA",0,0.222,0.222],["S36",30000,"WI",0,0.222,0.222],["S36",30000,"WV",0.031,0.222,0.253],["S36",30000,"WY",0,0.222,0.222],["M40",50000,"AK",0,0.222,0.222],["M40",50000,"AL",0.035,0.222,0.257],["M40",50000,"AR",0.034,0.222,0.256],["M40",50000,"AZ",0.025,0.222,0.247],["M40",50000,"CA",0,0.222,0.222],["M40",50000,"CO",0,0.222,0.222],["M40",50000,"CT",0,0.222,0.222],["M40",50000,"DC",0.04,0.222,0.262],["M40",50000,"DE",0,0.222,0.222],["M40",50000,"FL",0,0.222,0.222],["M40",50000,"GA",0,0.222,0.222],["M40",50000,"HI",0.055,0.222,0.277],["M40",50000,"IA",0,0.222,0.222],["M40",50000,"ID",0,0.222,0.222],["M40",50000,"IL",0,0.222,0.222],["M40",50000,"IN",0.047,0.222,0.269],["M40",50000,"KS",0.052,0.222,0.274],["M40",50000,"KY",0,0.222,0.222],["M40",50000,"LA",0.02028,0.222,0.24228],["M40",50000,"MA",0.05,0.222,0.272],["M40",50000,"MD",0.0312,0.222,0.2532],["M40",50000,"ME",0,0.222,0.222],["M40",50000,"MI",0,0.222,0.222],["M40",50000,"MN",0.054,0.222,0.276],["M40",50000,"MO",0.038668,0.222,0.260668],["M40",50000,"MS",0,0.222,0.222],["M40",50000,"MT",0.08695,0.222,0.30895],["M40",50000,"NC",0.0399,0.222,0.2619],["M40",50000,"ND",0,0.222,0.222],["M40",50000,"NE",0.0351,0.222,0.2571],["M40",50000,"NH",0,0.222,0.222],["M40",50000,"NJ",0,0.222,0.222],["M40",50000,"NM",0.032,0.222,0.254],["M40",50000,"NV",0,0.222,0.222],["M40",50000,"NY",0,0.222,0.222],["M40",50000,"OH",0.023375,0.222,0.245375],["M40",50000,"OK",0.045,0.222,0.267],["M40",50000,"OR",0.061,0.222,0.283],["M40",50000,"PA",0,0.222,0.222],["M40",50000,"RI",0.038,0.222,0.26],["M40",50000,"SC",0,0.222,0.222],["M40",50000,"SD",0,0.222,0.222],["M40",50000,"TN",0,0.222,0.222],["M40",50000,"TX",0,0.222,0.222],["M40",50000,"UT",0.06855,0.222,0.29055],["M40",50000,"VA",0.0204,0.222,0.2424],["M40",50000,"VT",0.231,0.222,0.453],["M40",50000,"WA",0,0.222,0.222],["M40",50000,"WI",0,0.222,0.222],["M40",50000,"WV",0.042,0.222,0.264],["M40",50000,"WY",0,0.222,0.222],["M60",50000,"AK",0,0.222,0.222],["M60",50000,"AL",0.035,0.222,0.257],["M60",50000,"AR",0.034,0.222,0.256],["M60",50000,"AZ",0.025,0.222,0.247],["M60",50000,"CA",0,0.222,0.222],["M60",50000,"CO",0,0.222,0.222],["M60",50000,"CT",0,0.222,0.222],["M60",50000,"DC",0.04,0.222,0.262],["M60",50000,"DE",0,0.222,0.222],["M60",50000,"FL",0,0.222,0.222],["M60",50000,"GA",0,0.222,0.222],["M60",50000,"HI",0.055,0.222,0.277],["M60",50000,"IA",0,0.222,0.222],["M60",50000,"ID",0,0.222,0.222],["M60",50000,"IL",0,0.222,0.222],["M60",50000,"IN",0.047,0.222,0.269],["M60",50000,"KS",0.052,0.222,0.274],["M60",50000,"KY",0,0.222,0.222],["M60",50000,"LA",0.02028,0.222,0.24228],["M60",50000,"MA",0.05,0.222,0.272],["M60",50000,"MD",0.0312,0.222,0.2532],["M60",50000,"ME",0,0.222,0.222],["M60",50000,"MI",0,0.222,0.222],["M60",50000,"MN",0.054,0.222,0.276],["M60",50000,"MO",0.038668,0.222,0.260668],["M60",50000,"MS",0,0.222,0.222],["M60",50000,"MT",0.08695,0.222,0.30895],["M60",50000,"NC",0.0399,0.222,0.2619],["M60",50000,"ND",0,0.222,0.222],["M60",50000,"NE",0.0351,0.222,0.2571],["M60",50000,"NH",0,0.222,0.222],["M60",50000,"NJ",0,0.222,0.222],["M60",50000,"NM",0.032,0.222,0.254],["M60",50000,"NV",0,0.222,0.222],["M60",50000,"NY",0,0.222,0.222],["M60",50000,"OH",0.023375,0.222,0.245375],["M60",50000,"OK",0.045,0.222,0.267],["M60",50000,"OR",0.07,0.222,0.292],["M60",50000,"PA",0,0.222,0.222],["M60",50000,"RI",0.038,0.222,0.26],["M60",50000,"SC",0,0.222,0.222],["M60",50000,"SD",0,0.222,0.222],["M60",50000,"TN",0,0.222,0.222],["M60",50000,"TX",0,0.222,0.222],["M60",50000,"UT",0.06855,0.222,0.29055],["M60",50000,"VA",0.0204,0.222,0.2424],["M60",50000,"VT",0.061,0.222,0.283],["M60",50000,"WA",0,0.222,0.222],["M60",50000,"WI",0,0.222,0.222],["M60",50000,"WV",0.042,0.222,0.264],["M60",50000,"WY",0,0.222,0.222]]}}}