{ "version": "2026.1", "generated_by": "scripts/gen_widows_penalty_study.mjs — every figure computed through the shared 2026 calc engine (federal-tax-2026.js ssTaxableAmount/ordinaryTax/additionalAgedDeduction/seniorDeduction, irmaa.js annualSurcharge, rmd.js factor), the same parity-tested functions behind the live /widowhood/ calculator; 7 sanity-gate families + 3 mutation runs + 17 live-page assertions green at generation time", "source": "IRC §6013(a)(3) (year-of-death joint return), IRC §2(a) (qualifying surviving spouse — requires a dependent child), IRC §86(c) (SS-taxability base amounts), 42 U.S.C. §1395r(i)(2)(B) (joint IRMAA thresholds = twice the single amounts) and §1395r(i)(4) (IRMAA MAGI); 2026 brackets, deductions, IRMAA tiers and the Uniform Lifetime Table from QuantCalc's shared calc modules", "law_basis": "Current-law 2026 constants throughout, including the OBBBA §70103 senior deduction (tax years 2025–2028). §86(c) thresholds are not indexed. IRMAA premiums for a year are set from MAGI two years prior, at that return's filing status.", "generated_at": "2026-08-15T04:37:22.056Z", "row_count": 488, "grid": { "age": 75, "ss_higher_levels": [ 24000, 30000, 36000, 40000 ], "lower_benefit_ratios": [ 0.5, 1 ], "other_income": { "from": 0, "to": 150000, "step": 2500 }, "deductions": "standard deduction incl. the age-65+ addition and the OBBBA senior deduction (same convention as the live /widowhood/ calculator)", "survivor_income": "larger Social Security check + ALL non-SS ordinary income (pension continues at 100%, RMDs continue after a spousal rollover)", "decomposition": "tax_change = filing_status_penalty (single vs joint at the SURVIVOR's income) + income_effect (joint tax at survivor income vs joint tax at couple income)" }, "fields": [ "ss_higher", "ss_lower", "other_income", "couple_cash", "survivor_cash", "survivor_cash_share_pct", "couple_ss_taxable", "couple_ss_taxable_pct", "couple_agi", "couple_deduction", "couple_taxable", "couple_tax", "couple_marginal", "couple_eff_pct", "couple_irmaa_per_person", "survivor_ss_taxable", "survivor_ss_taxable_pct", "survivor_agi", "survivor_deduction", "survivor_taxable", "survivor_tax", "survivor_marginal", "survivor_eff_pct", "survivor_irmaa_per_person", "tax_change", "tax_change_pct", "filing_status_penalty", "income_effect" ], "rows": [ { "ss_higher": 24000, "ss_lower": 12000, "other_income": 0, "couple_cash": 36000, "survivor_cash": 24000, "survivor_cash_share_pct": 66.7, "couple_ss_taxable": 0, "couple_ss_taxable_pct": 0, "couple_agi": 0, "couple_deduction": 47500, "couple_taxable": 0, "couple_tax": 0, "couple_marginal": 0.1, "couple_eff_pct": 0, "couple_irmaa_per_person": 0, "survivor_ss_taxable": 0, "survivor_ss_taxable_pct": 0, "survivor_agi": 0, "survivor_deduction": 24150, "survivor_taxable": 0, "survivor_tax": 0, "survivor_marginal": 0.1, "survivor_eff_pct": 0, "survivor_irmaa_per_person": 0, "tax_change": 0, "tax_change_pct": null, "filing_status_penalty": 0, "income_effect": 0 }, { "ss_higher": 24000, "ss_lower": 12000, "other_income": 2500, "couple_cash": 38500, "survivor_cash": 26500, "survivor_cash_share_pct": 68.8, "couple_ss_taxable": 0, "couple_ss_taxable_pct": 0, "couple_agi": 2500, "couple_deduction": 47500, "couple_taxable": 0, "couple_tax": 0, "couple_marginal": 0.1, "couple_eff_pct": 0, "couple_irmaa_per_person": 0, "survivor_ss_taxable": 0, "survivor_ss_taxable_pct": 0, "survivor_agi": 2500, "survivor_deduction": 24150, "survivor_taxable": 0, "survivor_tax": 0, "survivor_marginal": 0.1, "survivor_eff_pct": 0, "survivor_irmaa_per_person": 0, "tax_change": 0, "tax_change_pct": null, "filing_status_penalty": 0, "income_effect": 0 }, { "ss_higher": 24000, "ss_lower": 12000, "other_income": 5000, "couple_cash": 41000, "survivor_cash": 29000, "survivor_cash_share_pct": 70.7, "couple_ss_taxable": 0, "couple_ss_taxable_pct": 0, "couple_agi": 5000, "couple_deduction": 47500, "couple_taxable": 0, "couple_tax": 0, "couple_marginal": 0.1, "couple_eff_pct": 0, "couple_irmaa_per_person": 0, "survivor_ss_taxable": 0, "survivor_ss_taxable_pct": 0, "survivor_agi": 5000, "survivor_deduction": 24150, "survivor_taxable": 0, "survivor_tax": 0, "survivor_marginal": 0.1, "survivor_eff_pct": 0, "survivor_irmaa_per_person": 0, "tax_change": 0, "tax_change_pct": null, "filing_status_penalty": 0, "income_effect": 0 }, { "ss_higher": 24000, "ss_lower": 12000, "other_income": 7500, "couple_cash": 43500, "survivor_cash": 31500, "survivor_cash_share_pct": 72.4, "couple_ss_taxable": 0, "couple_ss_taxable_pct": 0, "couple_agi": 7500, "couple_deduction": 47500, "couple_taxable": 0, "couple_tax": 0, "couple_marginal": 0.1, "couple_eff_pct": 0, "couple_irmaa_per_person": 0, "survivor_ss_taxable": 0, "survivor_ss_taxable_pct": 0, "survivor_agi": 7500, "survivor_deduction": 24150, "survivor_taxable": 0, "survivor_tax": 0, "survivor_marginal": 0.1, "survivor_eff_pct": 0, "survivor_irmaa_per_person": 0, "tax_change": 0, "tax_change_pct": null, "filing_status_penalty": 0, "income_effect": 0 }, { "ss_higher": 24000, "ss_lower": 12000, "other_income": 10000, "couple_cash": 46000, "survivor_cash": 34000, "survivor_cash_share_pct": 73.9, "couple_ss_taxable": 0, "couple_ss_taxable_pct": 0, "couple_agi": 10000, "couple_deduction": 47500, "couple_taxable": 0, "couple_tax": 0, "couple_marginal": 0.1, "couple_eff_pct": 0, "couple_irmaa_per_person": 0, "survivor_ss_taxable": 0, "survivor_ss_taxable_pct": 0, "survivor_agi": 10000, "survivor_deduction": 24150, "survivor_taxable": 0, "survivor_tax": 0, "survivor_marginal": 0.1, "survivor_eff_pct": 0, "survivor_irmaa_per_person": 0, "tax_change": 0, "tax_change_pct": null, "filing_status_penalty": 0, "income_effect": 0 }, { "ss_higher": 24000, "ss_lower": 12000, "other_income": 12500, "couple_cash": 48500, "survivor_cash": 36500, "survivor_cash_share_pct": 75.3, "couple_ss_taxable": 0, "couple_ss_taxable_pct": 0, "couple_agi": 12500, "couple_deduction": 47500, "couple_taxable": 0, "couple_tax": 0, "couple_marginal": 0.1, "couple_eff_pct": 0, "couple_irmaa_per_person": 0, "survivor_ss_taxable": 0, "survivor_ss_taxable_pct": 0, "survivor_agi": 12500, "survivor_deduction": 24150, "survivor_taxable": 0, "survivor_tax": 0, "survivor_marginal": 0.1, "survivor_eff_pct": 0, "survivor_irmaa_per_person": 0, "tax_change": 0, "tax_change_pct": null, "filing_status_penalty": 0, "income_effect": 0 }, { "ss_higher": 24000, "ss_lower": 12000, "other_income": 15000, "couple_cash": 51000, "survivor_cash": 39000, "survivor_cash_share_pct": 76.5, "couple_ss_taxable": 500, "couple_ss_taxable_pct": 1.4, "couple_agi": 15500, "couple_deduction": 47500, "couple_taxable": 0, "couple_tax": 0, "couple_marginal": 0.1, "couple_eff_pct": 0, "couple_irmaa_per_person": 0, "survivor_ss_taxable": 1000, "survivor_ss_taxable_pct": 4.2, "survivor_agi": 16000, "survivor_deduction": 24150, "survivor_taxable": 0, "survivor_tax": 0, "survivor_marginal": 0.1, "survivor_eff_pct": 0, 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"survivor_irmaa_per_person": 2884.8, "tax_change": 3682.4, "tax_change_pct": 14.7, "filing_status_penalty": 12060, "income_effect": -8377.6 }, { "ss_higher": 40000, "ss_lower": 40000, "other_income": 137500, "couple_cash": 217500, "survivor_cash": 177500, "survivor_cash_share_pct": 81.6, "couple_ss_taxable": 68000, "couple_ss_taxable_pct": 85, "couple_agi": 205500, "couple_deduction": 40840, "couple_taxable": 164660, "couple_tax": 25649.2, "couple_marginal": 0.22, "couple_eff_pct": 11.8, "couple_irmaa_per_person": 0, "survivor_ss_taxable": 34000, "survivor_ss_taxable_pct": 85, "survivor_agi": 171500, "survivor_deduction": 18360, "survivor_taxable": 153140, "survivor_tax": 29351.6, "survivor_marginal": 0.24, "survivor_eff_pct": 16.5, "survivor_irmaa_per_person": 4620, "tax_change": 3702.4, "tax_change_pct": 14.4, "filing_status_penalty": 12080, "income_effect": -8377.6 }, { "ss_higher": 40000, "ss_lower": 40000, "other_income": 140000, "couple_cash": 220000, "survivor_cash": 180000, "survivor_cash_share_pct": 81.8, "couple_ss_taxable": 68000, "couple_ss_taxable_pct": 85, "couple_agi": 208000, "couple_deduction": 40540, "couple_taxable": 167460, "couple_tax": 26265.2, "couple_marginal": 0.22, "couple_eff_pct": 11.9, "couple_irmaa_per_person": 0, "survivor_ss_taxable": 34000, "survivor_ss_taxable_pct": 85, "survivor_agi": 174000, "survivor_deduction": 18210, "survivor_taxable": 155790, "survivor_tax": 29987.6, "survivor_marginal": 0.24, "survivor_eff_pct": 16.7, "survivor_irmaa_per_person": 4620, "tax_change": 3722.4, "tax_change_pct": 14.2, "filing_status_penalty": 12100, "income_effect": -8377.6 }, { "ss_higher": 40000, "ss_lower": 40000, "other_income": 142500, "couple_cash": 222500, "survivor_cash": 182500, "survivor_cash_share_pct": 82, "couple_ss_taxable": 68000, "couple_ss_taxable_pct": 85, "couple_agi": 210500, "couple_deduction": 40240, "couple_taxable": 170260, "couple_tax": 26881.2, "couple_marginal": 0.22, "couple_eff_pct": 12.1, "couple_irmaa_per_person": 0, "survivor_ss_taxable": 34000, "survivor_ss_taxable_pct": 85, "survivor_agi": 176500, "survivor_deduction": 18150, "survivor_taxable": 158350, "survivor_tax": 30602, "survivor_marginal": 0.24, "survivor_eff_pct": 16.8, "survivor_irmaa_per_person": 4620, "tax_change": 3720.8, "tax_change_pct": 13.8, "filing_status_penalty": 12098.4, "income_effect": -8377.6 }, { "ss_higher": 40000, "ss_lower": 40000, "other_income": 145000, "couple_cash": 225000, "survivor_cash": 185000, "survivor_cash_share_pct": 82.2, "couple_ss_taxable": 68000, "couple_ss_taxable_pct": 85, "couple_agi": 213000, "couple_deduction": 39940, "couple_taxable": 173060, "couple_tax": 27497.2, "couple_marginal": 0.22, "couple_eff_pct": 12.2, "couple_irmaa_per_person": 0, "survivor_ss_taxable": 34000, "survivor_ss_taxable_pct": 85, "survivor_agi": 179000, "survivor_deduction": 18150, "survivor_taxable": 160850, "survivor_tax": 31202, "survivor_marginal": 0.24, "survivor_eff_pct": 16.9, "survivor_irmaa_per_person": 4620, "tax_change": 3704.8, "tax_change_pct": 13.5, "filing_status_penalty": 12082.4, "income_effect": -8377.6 }, { "ss_higher": 40000, "ss_lower": 40000, "other_income": 147500, "couple_cash": 227500, "survivor_cash": 187500, "survivor_cash_share_pct": 82.4, "couple_ss_taxable": 68000, "couple_ss_taxable_pct": 85, "couple_agi": 215500, "couple_deduction": 39640, "couple_taxable": 175860, "couple_tax": 28113.2, "couple_marginal": 0.22, "couple_eff_pct": 12.4, "couple_irmaa_per_person": 0, "survivor_ss_taxable": 34000, "survivor_ss_taxable_pct": 85, "survivor_agi": 181500, "survivor_deduction": 18150, "survivor_taxable": 163350, "survivor_tax": 31802, "survivor_marginal": 0.24, "survivor_eff_pct": 17, "survivor_irmaa_per_person": 4620, "tax_change": 3688.8, "tax_change_pct": 13.1, "filing_status_penalty": 12066.4, "income_effect": -8377.6 }, { "ss_higher": 40000, "ss_lower": 40000, "other_income": 150000, "couple_cash": 230000, "survivor_cash": 190000, "survivor_cash_share_pct": 82.6, "couple_ss_taxable": 68000, "couple_ss_taxable_pct": 85, "couple_agi": 218000, "couple_deduction": 39340, "couple_taxable": 178660, "couple_tax": 28729.2, "couple_marginal": 0.22, "couple_eff_pct": 12.5, "couple_irmaa_per_person": 0, "survivor_ss_taxable": 34000, "survivor_ss_taxable_pct": 85, "survivor_agi": 184000, "survivor_deduction": 18150, "survivor_taxable": 165850, "survivor_tax": 32402, "survivor_marginal": 0.24, "survivor_eff_pct": 17.1, "survivor_irmaa_per_person": 4620, "tax_change": 3672.8, "tax_change_pct": 12.8, "filing_status_penalty": 12050.4, "income_effect": -8377.6 } ], "households": [ { "key": "H1", "ss_higher": 24000, "ss_lower": 12000, "pension": 0, "ira_balance": 590400, "rmd_at_75": 24000, "other_income": 24000, "couple_cash": 60000, "survivor_cash": 48000, "couple_tax": 0, "survivor_tax": 605, "tax_change": 605, "tax_change_pct": null, "same_income_joint_tax": 0, "filing_status_penalty": 605, "income_effect": 0, "couple_irmaa_per_person": 0, "survivor_irmaa_per_person": 0 }, { "key": "H2", "ss_higher": 30000, "ss_lower": 18000, "pension": 12000, "ira_balance": 738000, "rmd_at_75": 30000, "other_income": 42000, "couple_cash": 90000, "survivor_cash": 72000, "couple_tax": 1920, "survivor_tax": 4780, "tax_change": 2860, "tax_change_pct": 148.96, "same_income_joint_tax": 1155, "filing_status_penalty": 3625, "income_effect": -765, "couple_irmaa_per_person": 0, "survivor_irmaa_per_person": 0 }, { "key": "H3", "ss_higher": 36000, "ss_lower": 24000, "pension": 20000, "ira_balance": 1230000, "rmd_at_75": 50000, "other_income": 70000, "couple_cash": 130000, "survivor_cash": 106000, "couple_tax": 8324, "survivor_tax": 11868.92, "tax_change": 3544.92, "tax_change_pct": 42.59, "same_income_joint_tax": 5876, "filing_status_penalty": 5992.92, "income_effect": -2448, "couple_irmaa_per_person": 0, "survivor_irmaa_per_person": 0 }, { "key": "H4", "ss_higher": 40000, "ss_lower": 30000, "pension": 30000, "ira_balance": 2460000, "rmd_at_75": 100000, "other_income": 130000, "couple_cash": 200000, "survivor_cash": 170000, "couple_tax": 21706.8, "survivor_tax": 27443.6, "tax_change": 5736.8, "tax_change_pct": 26.43, "same_income_joint_tax": 15423.6, "filing_status_penalty": 12020, "income_effect": -6283.2, "couple_irmaa_per_person": 0, "survivor_irmaa_per_person": 2884.8 } ], "threshold_pairs": [ { "item": "Standard deduction (base)", "mfj": 32200, "single": 16100, "relation": "halves exactly" }, { "item": "Additional deduction, age 65+ (both spouses 65+ vs one survivor)", "mfj": 3300, "single": 2050, "relation": "drops (per-spouse $1,650 ×2 → unmarried $2,050)" }, { "item": "Senior deduction, OBBBA §70103 (maximum, 2025–2028)", "mfj": 12000, "single": 6000, "relation": "halves; phase-out threshold also halves ($150,000 → $75,000 MAGI)" }, { "item": "12% bracket ceiling (taxable income)", "mfj": 100800, "single": 50400, "relation": "halves exactly" }, { "item": "22% bracket ceiling (taxable income)", "mfj": 211400, "single": 105700, "relation": "halves exactly" }, { "item": "§86 SS-taxability thresholds (provisional income)", "mfj": "32000 / 44000", "single": "25000 / 34000", "relation": "drops — NOT a halving" }, { "item": "IRMAA tier-1 floor (MAGI)", "mfj": 218000, "single": 109000, "relation": "halves exactly (42 U.S.C. §1395r(i)(2)(B)); tiers 2–4 also halve; top tier 750,000 → 500,000" }, { "item": "Capital-gains 0% breakpoint (taxable income)", "mfj": 98900, "single": 49450, "relation": "halves exactly" }, { "item": "Capital-gains 20% breakpoint (taxable income)", "mfj": 613700, "single": 545500, "relation": "drops — NOT a halving" }, { "item": "NIIT threshold (MAGI, statutory §1411)", "mfj": 250000, "single": 200000, "relation": "drops $50,000 — NOT a halving" } ], "irmaa_timing": "Premiums for year D+2 are set from the year-of-death (D) return, which is still joint under IRC §6013(a)(3), so joint thresholds apply to that determination; premiums for D+3 are the first set from a single-filer return (year D+1). Form SSA-44 reconsideration applies when a life-changing event REDUCES income — in these scenarios most income continues, so the halved thresholds simply take effect on the D+1 return.", "related": [ { "title": "Widowhood Tax Calculator", "url": "https://quantcalc.app/widowhood/" }, { "title": "IRMAA Brackets 2026", "url": "https://quantcalc.app/irmaa-brackets-2026/" }, { "title": "RMDs and IRMAA", "url": "https://quantcalc.app/rmd-irmaa/" }, { "title": "Federal Tax Brackets 2026", "url": "https://quantcalc.app/data/federal-tax-brackets/2026/" }, { "title": "RMD Table 2026", "url": "https://quantcalc.app/rmd-table-2026/" } ] }