{"title":"How Much Income Can a Retiree Have and Pay No Federal Income Tax in 2026? The $0-Tax Ceiling by Household and Social Security, and Every State","unit":"USD","taxYear":2026,"generator":"scripts/gen_zero_tax_income_study.mjs","engine":{"federal":"2.3.1","state":"1.14.2"},"license":"CC0-1.0","households":[{"id":"Z1","label":"Single, 67","inputs":{"filing":"single","age":67}},{"id":"Z2","label":"Couple, 67 and 66","inputs":{"filing":"mfj","age":67,"spouseAge":66}},{"id":"Z3","label":"Couple, 66 and 62","inputs":{"filing":"mfj","age":66,"spouseAge":62}},{"id":"Z4","label":"Single, 62","inputs":{"filing":"single","age":62}},{"id":"Z5","label":"Couple, 62 and 62","inputs":{"filing":"mfj","age":62,"spouseAge":62}}],"notes":"Ceiling = largest whole dollar with $0 tax (federal: Form 1040 line 24). State ceilings null = untaxed up to 500000. Joint returns: IRA withdrawals split evenly between the spouses for the state return.","tables":{"federal":{"columns":["household","filing_status","age","spouse_age","social_security","max_ira_income_zero_federal_tax","total_income_at_ceiling","taxable_social_security_at_ceiling","senior_deduction_at_ceiling","max_long_term_gains_zero_federal_tax"],"rows":[["Z1","single",67,null,0,24154,24154,0,6000,73600],["Z1","single",67,null,15000,21936,36936,2218,6000,60850],["Z1","single",67,null,25000,20269,45269,3884.5,6000,52350],["Z1","single",67,null,35000,18205,53205,5949.25,6000,39623],["Z1","single",67,null,45000,15908,60908,8246.8,6000,34623],["Z1","single",67,null,60000,12462,72462,11692.7,6000,27123],["Z2","mfj",67,66,0,47504,47504,0,12000,146400],["Z2","mfj",67,66,15000,39205,54205,8299.25,12000,133650],["Z2","mfj",67,66,25000,36908,61908,10596.8,12000,125150],["Z2","mfj",67,66,35000,34610,69610,12893.5,12000,116650],["Z2","mfj",67,66,45000,32313,77313,15191.05,12000,108150],["Z2","mfj",67,66,60000,28867,88867,18636.95,12000,62829],["Z3","mfj",66,62,0,39854,39854,0,6000,138750],["Z3","mfj",66,62,15000,34736,49736,5118,6000,126000],["Z3","mfj",66,62,25000,32772,57772,7081.2,6000,117500],["Z3","mfj",66,62,35000,30475,65475,9378.75,6000,109000],["Z3","mfj",66,62,45000,28178,73178,11676.3,6000,100500],["Z3","mfj",66,62,60000,24732,84732,15122.2,6000,53829],["Z4","single",62,null,0,16104,16104,0,0,65550],["Z4","single",62,null,15000,16104,31104,0,0,52800],["Z4","single",62,null,25000,14903,39903,1201.5,0,35152],["Z4","single",62,null,35000,13236,48236,2868,0,30152],["Z4","single",62,null,45000,11556,56556,4547.6,0,25152],["Z4","single",62,null,60000,8110,68110,7993.5,0,17652],["Z5","mfj",62,62,0,32204,32204,0,0,131100],["Z5","mfj",62,62,15000,29636,44636,2568,0,118350],["Z5","mfj",62,62,25000,27969,52969,4234.5,0,109850],["Z5","mfj",62,62,35000,26303,61303,5901.5,0,101350],["Z5","mfj",62,62,45000,24043,69043,8161.55,0,52329],["Z5","mfj",62,62,60000,20597,80597,11607.45,0,44829]]},"state":{"columns":["household","filing_status","age","spouse_age","social_security","state","max_ira_income_zero_state_tax","max_ira_income_zero_federal_and_state_tax"],"rows":[["Z1","single",67,null,25000,"AK",null,20269],["Z1","single",67,null,25000,"AL",10500,10500],["Z1","single",67,null,25000,"AR",19870,19870],["Z1","single",67,null,25000,"AZ",24200,20269],["Z1","single",67,null,25000,"CA",27428,20269],["Z1","single",67,null,25000,"CO",33473,20269],["Z1","single",67,null,25000,"CT",56249,20269],["Z1","single",67,null,25000,"DC",18150,18150],["Z1","single",67,null,25000,"DE",27198,20269],["Z1","single",67,null,25000,"FL",null,20269],["Z1","single",67,null,25000,"GA",80000,20269],["Z1","single",67,null,25000,"HI",10288,10288],["Z1","single",67,null,25000,"IA",null,20269],["Z1","single",67,null,25000,"ID",16266,16266],["Z1","single",67,null,25000,"IL",null,20269],["Z1","single",67,null,25000,"IN",2500,2500],["Z1","single",67,null,25000,"KS",13615,13615],["Z1","single",67,null,25000,"KY",35612,20269],["Z1","single",67,null,25000,"LA",25162,20269],["Z1","single",67,null,25000,"MA",8000,8000],["Z1","single",67,null,25000,"MD",7600,7600],["Z1","single",67,null,25000,"ME",47874,20269],["Z1","single",67,null,25000,"MI",73510,20269],["Z1","single",67,null,25000,"MN",17300,17300],["Z1","single",67,null,25000,"MO",25361,20269],["Z1","single",67,null,25000,"MS",null,20269],["Z1","single",67,null,25000,"MT",23559,20269],["Z1","single",67,null,25000,"NC",12750,12750],["Z1","single",67,null,25000,"ND",72594,20269],["Z1","single",67,null,25000,"NE",20269,20269],["Z1","single",67,null,25000,"NH",null,20269],["Z1","single",67,null,25000,"NJ",85000,20269],["Z1","single",67,null,25000,"NM",21695,20269],["Z1","single",67,null,25000,"NV",null,20269],["Z1","single",67,null,25000,"NY",28000,20269],["Z1","single",67,null,25000,"OH",28450,20269],["Z1","single",67,null,25000,"OK",21100,20269],["Z1","single",67,null,25000,"OR",9354,9354],["Z1","single",67,null,25000,"PA",null,20269],["Z1","single",67,null,25000,"RI",16450,16450],["Z1","single",67,null,25000,"SC",29690,20269],["Z1","single",67,null,25000,"SD",null,20269],["Z1","single",67,null,25000,"TN",null,20269],["Z1","single",67,null,25000,"TX",null,20269],["Z1","single",67,null,25000,"UT",21952,20269],["Z1","single",67,null,25000,"VA",22480,20269],["Z1","single",67,null,25000,"VT",14500,14500],["Z1","single",67,null,25000,"WA",null,20269],["Z1","single",67,null,25000,"WI",38910,20269],["Z1","single",67,null,25000,"WV",14806,14806],["Z1","single",67,null,25000,"WY",null,20269],["Z2","mfj",67,66,35000,"AK",null,34610],["Z2","mfj",67,66,35000,"AL",23500,23500],["Z2","mfj",67,66,35000,"AR",39740,34610],["Z2","mfj",67,66,35000,"AZ",48400,34610],["Z2","mfj",67,66,35000,"CA",54856,34610],["Z2","mfj",67,66,35000,"CO",65750,34610],["Z2","mfj",67,66,35000,"CT",75249,34610],["Z2","mfj",67,66,35000,"DC",35500,34610],["Z2","mfj",67,66,35000,"DE",54397,34610],["Z2","mfj",67,66,35000,"FL",null,34610],["Z2","mfj",67,66,35000,"GA",160000,34610],["Z2","mfj",67,66,35000,"HI",20576,20576],["Z2","mfj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