{
 "title": "Seven year-end moves x twelve retiree households, 2026",
 "unit": "USD change in the 2026 total",
 "notes": "total = federal (incl. RMD excise and Form 2210 penalty) + state + IRMAA on 2028 premiums at 2026 tiers - ACA premium tax credit; Tax Table; household inputs in the claims file.",
 "engine": {
  "federal": "2.0.0",
  "state": "1.12.0"
 },
 "columns": [
  "household",
  "state",
  "filing",
  "move",
  "size",
  "params",
  "federal_change",
  "state_change",
  "irmaa_2028_change",
  "aca_credit_lost",
  "total_change",
  "rate_on_converted_dollars",
  "sum_of_singles",
  "interaction",
  "thresholds_crossed"
 ],
 "rows": [
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m1",
   "size": "small",
   "params": "{\"amount\":10000}",
   "federal_change": 2268.01,
   "state_change": 262.13,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 2530.13,
   "rate_on_converted_dollars": 25.3,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m1",
   "size": "medium",
   "params": "{\"amount\":25000}",
   "federal_change": 5298.98,
   "state_change": 681.5,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 5980.48,
   "rate_on_converted_dollars": 23.92,
   "thresholds_crossed": "senior"
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m1",
   "size": "large",
   "params": "{\"amount\":50000}",
   "federal_change": 11128.98,
   "state_change": 1369,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 12497.98,
   "rate_on_converted_dollars": 25,
   "thresholds_crossed": "senior"
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m2",
   "size": "small",
   "params": "{\"st\":0,\"lt\":2667}",
   "federal_change": -537.69,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -537.69,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m2",
   "size": "medium",
   "params": "{\"st\":0,\"lt\":5333}",
   "federal_change": -597.69,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -597.69,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m2",
   "size": "large",
   "params": "{\"st\":0,\"lt\":8000}",
   "federal_change": -597.69,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -597.69,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m3",
   "size": "small",
   "params": "{\"lt\":11200}",
   "federal_change": 1143.38,
   "state_change": 295.13,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 1438.5,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m3",
   "size": "medium",
   "params": "{\"lt\":22400}",
   "federal_change": 2049.33,
   "state_change": 610,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 2659.33,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m3",
   "size": "large",
   "params": "{\"lt\":30000}",
   "federal_change": 3353.9,
   "state_change": 819,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 4172.9,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": "senior"
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m4",
   "size": "small",
   "params": "{\"years\":1,\"vehicle\":\"cash\"}",
   "federal_change": 0,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 0,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m4",
   "size": "medium",
   "params": "{\"years\":2,\"vehicle\":\"cash\"}",
   "federal_change": 0,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 0,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m4",
   "size": "large",
   "params": "{\"years\":2,\"vehicle\":\"stock\"}",
   "federal_change": 0,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 0,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m5",
   "size": "small",
   "params": "{\"amount\":5000}",
   "federal_change": -969.69,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -969.69,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m5",
   "size": "medium",
   "params": "{\"amount\":10000}",
   "federal_change": -1075.69,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -1075.69,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m5",
   "size": "large",
   "params": "{\"amount\":20000}",
   "federal_change": -1075.69,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -1075.69,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": "ss"
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m6",
   "size": "small",
   "params": "{\"take\":\"none\"}",
   "federal_change": -382.35,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -382.35,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m6",
   "size": "medium",
   "params": "{\"take\":\"cash\"}",
   "federal_change": -76.2,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -76.2,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m6",
   "size": "large",
   "params": "{\"take\":\"qcd\"}",
   "federal_change": -382.35,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -382.35,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m7",
   "size": "small",
   "params": "{\"method\":\"estimate\",\"amount\":930}",
   "federal_change": -16.05,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -16.05,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m7",
   "size": "medium",
   "params": "{\"method\":\"withholding\",\"amount\":930}",
   "federal_change": -42.69,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -42.69,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "m7",
   "size": "large",
   "params": "{\"method\":\"withholding\",\"amount\":465}",
   "federal_change": -42.69,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -42.69,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H01",
   "state": "OH",
   "filing": "single",
   "move": "joint (m2+m5+m6+m7)",
   "size": "medium",
   "params": "",
   "federal_change": -1458.04,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -1458.04,
   "rate_on_converted_dollars": null,
   "sum_of_singles": -1792.27,
   "interaction": 334.23,
   "thresholds_crossed": "bracket deduction-floor state-rule capital-loss"
  },
  {
   "household": "H02",
   "state": "CA",
   "filing": "mfj",
   "move": "m1",
   "size": "small",
   "params": "{\"amount\":10000}",
   "federal_change": 1200,
   "state_change": 397.72,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 1597.72,
   "rate_on_converted_dollars": 15.98,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
   "state": "CA",
   "filing": "mfj",
   "move": "m1",
   "size": "medium",
   "params": "{\"amount\":25000}",
   "federal_change": 3000,
   "state_change": 997.72,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 3997.72,
   "rate_on_converted_dollars": 15.99,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
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   "filing": "mfj",
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   "params": "{\"amount\":50000}",
   "federal_change": 7938.37,
   "state_change": 2367.28,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 10305.65,
   "rate_on_converted_dollars": 20.61,
   "thresholds_crossed": "senior"
  },
  {
   "household": "H02",
   "state": "CA",
   "filing": "mfj",
   "move": "m2",
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   "params": "{\"st\":1667,\"lt\":0}",
   "federal_change": -204,
   "state_change": -33.34,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -237.34,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
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   "state_change": -60,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -516,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
   "state": "CA",
   "filing": "mfj",
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   "state_change": -60,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
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   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
   "state": "CA",
   "filing": "mfj",
   "move": "m3",
   "size": "small",
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   "state_change": 727.72,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
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   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
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   "thresholds_crossed": ""
  },
  {
   "household": "H02",
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   "filing": "mfj",
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   "federal_change": 8050.88,
   "state_change": 4471.36,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 12522.24,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": "senior"
  },
  {
   "household": "H02",
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   "state_change": 0,
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   "aca_credit_lost": 0,
   "total_change": -354,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
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   "aca_credit_lost": 0,
   "total_change": -1794,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
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   "total_change": -1794,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
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   "total_change": -1000,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
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   "irmaa_2028_change": 0,
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   "thresholds_crossed": ""
  },
  {
   "household": "H02",
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   "irmaa_2028_change": 0,
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   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
   "state": "CA",
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   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 0,
   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
   "state": "CA",
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   "aca_credit_lost": 0,
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   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
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   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
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   "thresholds_crossed": ""
  },
  {
   "household": "H02",
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   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
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   "rate_on_converted_dollars": null,
   "thresholds_crossed": ""
  },
  {
   "household": "H02",
   "state": "CA",
   "filing": "mfj",
   "move": "joint (m2+m4+m5)",
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   "params": "",
   "federal_change": -3288,
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   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": -3510.88,
   "rate_on_converted_dollars": null,
   "sum_of_singles": -4520,
   "interaction": 1009.12,
   "thresholds_crossed": "itemize state-rule capital-loss"
  },
  {
   "household": "H03",
   "state": "TX",
   "filing": "single",
   "move": "m1",
   "size": "small",
   "params": "{\"amount\":10000}",
   "federal_change": 2332,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 2332,
   "rate_on_converted_dollars": 23.32,
   "thresholds_crossed": ""
  },
  {
   "household": "H03",
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   "filing": "single",
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   "federal_change": 5899.64,
   "state_change": 0,
   "irmaa_2028_change": 0,
   "aca_credit_lost": 0,
   "total_change": 5899.64,
   "rate_on_converted_dollars": 23.6,
   "thresholds_crossed": ""
  },
  {
   "household": "H03",
   "state": "TX",
   "filing": "single",
   "move": "m1",
   "size": "large",
   "params": "{\"amount\":50000}",
   "federal_change": 12259.64,
   "state_change": 0,
   "irmaa_2028_change": 1736.4,
   "aca_credit_lost": 0,
   "total_change": 13996.04,
   "rate_on_converted_dollars": 27.99,
   "thresholds_crossed": "irmaa"
  },
  {
   "household": "H03",
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   "filing": "single",
   "move": "m2",
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   "params": "{\"st\":0,\"lt\":6667}",
   "federal_change": -1159.32,
   "state_change": 0,
   "irmaa_2028_change": -1148.4,
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}
