{
 "title": "Extra tax from a Roth conversion, every state, 2026",
 "unit": "USD",
 "notes": "Age 67, standard deduction, rate schedule; IRMAA = change in the 2028 Part B+D surcharge for the people on Medicare at 2026 tiers.",
 "engine": {
  "federal": "2.0.0",
  "state": "1.12.0"
 },
 "columns": [
  "household",
  "filing",
  "social_security",
  "private_pension",
  "conversion",
  "state",
  "federal_extra",
  "state_extra",
  "total_extra",
  "rate_on_conversion",
  "irmaa_2028_extra"
 ],
 "rows": [
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "AK",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "AL",
   "federal_extra": 5065.6,
   "state_extra": 325.92,
   "total_extra": 5391.52,
   "rate_on_conversion": 21.57,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "AR",
   "federal_extra": 5065.6,
   "state_extra": 970.39,
   "total_extra": 6035.99,
   "rate_on_conversion": 24.14,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "AZ",
   "federal_extra": 5065.6,
   "state_extra": 633.25,
   "total_extra": 5698.85,
   "rate_on_conversion": 22.8,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "CA",
   "federal_extra": 5065.6,
   "state_extra": 1117.44,
   "total_extra": 6183.04,
   "rate_on_conversion": 24.73,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "CO",
   "federal_extra": 5065.6,
   "state_extra": 1371.92,
   "total_extra": 6437.52,
   "rate_on_conversion": 25.75,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "CT",
   "federal_extra": 5065.6,
   "state_extra": 575.29,
   "total_extra": 5640.89,
   "rate_on_conversion": 22.56,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "DC",
   "federal_extra": 5065.6,
   "state_extra": 1500,
   "total_extra": 6565.6,
   "rate_on_conversion": 26.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "DE",
   "federal_extra": 5065.6,
   "state_extra": 1308.13,
   "total_extra": 6373.73,
   "rate_on_conversion": 25.49,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "FL",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "GA",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "HI",
   "federal_extra": 5065.6,
   "state_extra": 1717.69,
   "total_extra": 6783.29,
   "rate_on_conversion": 27.13,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "IA",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "ID",
   "federal_extra": 5065.6,
   "state_extra": 1342.49,
   "total_extra": 6408.09,
   "rate_on_conversion": 25.63,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "IL",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "IN",
   "federal_extra": 5065.6,
   "state_extra": 1175,
   "total_extra": 6240.6,
   "rate_on_conversion": 24.96,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "KS",
   "federal_extra": 5065.6,
   "state_extra": 1369.86,
   "total_extra": 6435.46,
   "rate_on_conversion": 25.74,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "KY",
   "federal_extra": 5065.6,
   "state_extra": 678.55,
   "total_extra": 5744.15,
   "rate_on_conversion": 22.98,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "LA",
   "federal_extra": 5065.6,
   "state_extra": 750,
   "total_extra": 5815.6,
   "rate_on_conversion": 23.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "MA",
   "federal_extra": 5065.6,
   "state_extra": 1250,
   "total_extra": 6315.6,
   "rate_on_conversion": 25.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "MD",
   "federal_extra": 5065.6,
   "state_extra": 1475.5,
   "total_extra": 6541.1,
   "rate_on_conversion": 26.16,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "ME",
   "federal_extra": 5065.6,
   "state_extra": 703.31,
   "total_extra": 5768.91,
   "rate_on_conversion": 23.08,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "MI",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "MN",
   "federal_extra": 5065.6,
   "state_extra": 1401.16,
   "total_extra": 6466.76,
   "rate_on_conversion": 25.87,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "MO",
   "federal_extra": 5065.6,
   "state_extra": 1196.23,
   "total_extra": 6261.83,
   "rate_on_conversion": 25.05,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "MS",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "MT",
   "federal_extra": 5065.6,
   "state_extra": 1771.5,
   "total_extra": 6837.1,
   "rate_on_conversion": 27.35,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "NC",
   "federal_extra": 5065.6,
   "state_extra": 997.5,
   "total_extra": 6063.1,
   "rate_on_conversion": 24.25,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "ND",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "NE",
   "federal_extra": 5065.6,
   "state_extra": 1078.63,
   "total_extra": 6144.23,
   "rate_on_conversion": 24.58,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "NH",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "NJ",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "NM",
   "federal_extra": 5065.6,
   "state_extra": 1037.25,
   "total_extra": 6102.85,
   "rate_on_conversion": 24.41,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "NV",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "NY",
   "federal_extra": 5065.6,
   "state_extra": 1215,
   "total_extra": 6280.6,
   "rate_on_conversion": 25.12,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "OH",
   "federal_extra": 5065.6,
   "state_extra": 714.37,
   "total_extra": 5779.97,
   "rate_on_conversion": 23.12,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "OK",
   "federal_extra": 5065.6,
   "state_extra": 1125,
   "total_extra": 6190.6,
   "rate_on_conversion": 24.76,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "OR",
   "federal_extra": 5065.6,
   "state_extra": 1744.26,
   "total_extra": 6809.86,
   "rate_on_conversion": 27.24,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "PA",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "RI",
   "federal_extra": 5065.6,
   "state_extra": 320.63,
   "total_extra": 5386.23,
   "rate_on_conversion": 21.54,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "SC",
   "federal_extra": 5065.6,
   "state_extra": 890.78,
   "total_extra": 5956.38,
   "rate_on_conversion": 23.83,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "SD",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "TN",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "TX",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "UT",
   "federal_extra": 5065.6,
   "state_extra": 2251.45,
   "total_extra": 7317.05,
   "rate_on_conversion": 29.27,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "VA",
   "federal_extra": 5065.6,
   "state_extra": 1653.9,
   "total_extra": 6719.5,
   "rate_on_conversion": 26.88,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "VT",
   "federal_extra": 5065.6,
   "state_extra": 2187.38,
   "total_extra": 7252.98,
   "rate_on_conversion": 29.01,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "WA",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "WI",
   "federal_extra": 5065.6,
   "state_extra": 629.42,
   "total_extra": 5695.02,
   "rate_on_conversion": 22.78,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "WV",
   "federal_extra": 5065.6,
   "state_extra": 927.8,
   "total_extra": 5993.4,
   "rate_on_conversion": 23.97,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 25000,
   "state": "WY",
   "federal_extra": 5065.6,
   "state_extra": 0,
   "total_extra": 5065.6,
   "rate_on_conversion": 20.26,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 50000,
   "state": "AK",
   "federal_extra": 10895.6,
   "state_extra": 0,
   "total_extra": 10895.6,
   "rate_on_conversion": 21.79,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 50000,
   "state": "AL",
   "federal_extra": 10895.6,
   "state_extra": 1309.42,
   "total_extra": 12205.02,
   "rate_on_conversion": 24.41,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 50000,
   "state": "AR",
   "federal_extra": 10895.6,
   "state_extra": 1895.39,
   "total_extra": 12790.99,
   "rate_on_conversion": 25.58,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 50000,
   "state": "AZ",
   "federal_extra": 10895.6,
   "state_extra": 1295.75,
   "total_extra": 12191.35,
   "rate_on_conversion": 24.38,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 50000,
   "state": "CA",
   "federal_extra": 10895.6,
   "state_extra": 2972.89,
   "total_extra": 13868.49,
   "rate_on_conversion": 27.74,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 50000,
   "state": "CO",
   "federal_extra": 10895.6,
   "state_extra": 2537.92,
   "total_extra": 13433.52,
   "rate_on_conversion": 26.87,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 50000,
   "state": "CT",
   "federal_extra": 10895.6,
   "state_extra": 4237.5,
   "total_extra": 15133.1,
   "rate_on_conversion": 30.27,
   "irmaa_2028_extra": 0
  },
  {
   "household": "single",
   "filing": "single",
   "social_security": 30000,
   "private_pension": 30000,
   "conversion": 50000,
   "state": "DC",
   "federal_extra": 10895.6,
   "state_extra": 3146.25,
   "total_extra": 14041.85,
   "rate_on_conversion": 28.08,
   "irmaa_2028_extra": 0
  },
  {
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   "total_extra": 24910.67,
   "rate_on_conversion": 24.91,
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  },
  {
   "household": "mfj",
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   "conversion": 100000,
   "state": "WA",
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   "irmaa_2028_extra": 0
  },
  {
   "household": "mfj",
   "filing": "mfj",
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   "private_pension": 40000,
   "conversion": 100000,
   "state": "WI",
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   "total_extra": 21274.18,
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   "irmaa_2028_extra": 0
  },
  {
   "household": "mfj",
   "filing": "mfj",
   "social_security": 48000,
   "private_pension": 40000,
   "conversion": 100000,
   "state": "WV",
   "federal_extra": 18013.12,
   "state_extra": 4451.2,
   "total_extra": 22464.32,
   "rate_on_conversion": 22.46,
   "irmaa_2028_extra": 0
  },
  {
   "household": "mfj",
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   "private_pension": 40000,
   "conversion": 100000,
   "state": "WY",
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   "state_extra": 0,
   "total_extra": 18013.12,
   "rate_on_conversion": 18.01,
   "irmaa_2028_extra": 0
  }
 ]
}
