{
 "title": "The real cost of 0% capital-gains harvesting, 2026",
 "unit": "USD",
 "notes": "Harvest of 10000 of long-term gain; ACA at the Texas age-rated silver benchmark; IRMAA at 2026 tiers.",
 "engine": {
  "federal": "2.0.0",
  "state": "1.12.0"
 },
 "columns": [
  "filing",
  "age",
  "social_security",
  "ira_withdrawals",
  "harvest",
  "taxable_ordinary_before",
  "whole_gain_in_0_percent_band",
  "gain_tax_added",
  "other_federal_tax_added",
  "federal_cost",
  "federal_rate",
  "aca_credit_lost",
  "irmaa_2028_extra",
  "total_cost",
  "total_rate"
 ],
 "rows": [
  {
   "filing": "single",
   "age": 62,
   "social_security": 0,
   "ira_withdrawals": 20000,
   "harvest": 10000,
   "taxable_ordinary_before": 3900,
   "gain_tax_added": 0,
   "other_federal_tax_added": 0,
   "federal_cost": 0,
   "federal_rate": 0,
   "aca_credit_lost": 1439.88,
   "irmaa_2028_extra": 0,
   "total_cost": 1439.88,
   "total_rate": 14.4,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "single",
   "age": 62,
   "social_security": 0,
   "ira_withdrawals": 35000,
   "harvest": 10000,
   "taxable_ordinary_before": 18900,
   "gain_tax_added": 0,
   "other_federal_tax_added": 0,
   "federal_cost": 0,
   "federal_rate": 0,
   "aca_credit_lost": 1697.04,
   "irmaa_2028_extra": 0,
   "total_cost": 1697.04,
   "total_rate": 16.97,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "single",
   "age": 62,
   "social_security": 24000,
   "ira_withdrawals": 20000,
   "harvest": 10000,
   "taxable_ordinary_before": 7400,
   "gain_tax_added": 0,
   "other_federal_tax_added": 836,
   "federal_cost": 836,
   "federal_rate": 8.36,
   "aca_credit_lost": 1248.14,
   "irmaa_2028_extra": 0,
   "total_cost": 2084.14,
   "total_rate": 20.84,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "single",
   "age": 62,
   "social_security": 24000,
   "ira_withdrawals": 35000,
   "harvest": 10000,
   "taxable_ordinary_before": 34450,
   "gain_tax_added": 0,
   "other_federal_tax_added": 582,
   "federal_cost": 582,
   "federal_rate": 5.82,
   "aca_credit_lost": 11955.08,
   "irmaa_2028_extra": 0,
   "total_cost": 12537.08,
   "total_rate": 125.37,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "single",
   "age": 62,
   "social_security": 36000,
   "ira_withdrawals": 20000,
   "harvest": 10000,
   "taxable_ordinary_before": 11800,
   "gain_tax_added": 0,
   "other_federal_tax_added": 1008,
   "federal_cost": 1008,
   "federal_rate": 10.08,
   "aca_credit_lost": 12253.88,
   "irmaa_2028_extra": 0,
   "total_cost": 13261.88,
   "total_rate": 132.62,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "single",
   "age": 62,
   "social_security": 36000,
   "ira_withdrawals": 35000,
   "harvest": 10000,
   "taxable_ordinary_before": 39550,
   "gain_tax_added": 1290,
   "other_federal_tax_added": 1020,
   "federal_cost": 2310,
   "federal_rate": 23.1,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 2310,
   "total_rate": 23.1,
   "whole_gain_in_0_percent_band": "no"
  },
  {
   "filing": "single",
   "age": 70,
   "social_security": 0,
   "ira_withdrawals": 20000,
   "harvest": 10000,
   "taxable_ordinary_before": 0,
   "gain_tax_added": 0,
   "other_federal_tax_added": 0,
   "federal_cost": 0,
   "federal_rate": 0,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 0,
   "total_rate": 0,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "single",
   "age": 70,
   "social_security": 0,
   "ira_withdrawals": 35000,
   "harvest": 10000,
   "taxable_ordinary_before": 10850,
   "gain_tax_added": 0,
   "other_federal_tax_added": 0,
   "federal_cost": 0,
   "federal_rate": 0,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 0,
   "total_rate": 0,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "single",
   "age": 70,
   "social_security": 24000,
   "ira_withdrawals": 20000,
   "harvest": 10000,
   "taxable_ordinary_before": 0,
   "gain_tax_added": 0,
   "other_federal_tax_added": 715,
   "federal_cost": 715,
   "federal_rate": 7.15,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 715,
   "total_rate": 7.15,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "single",
   "age": 70,
   "social_security": 24000,
   "ira_withdrawals": 35000,
   "harvest": 10000,
   "taxable_ordinary_before": 26400,
   "gain_tax_added": 0,
   "other_federal_tax_added": 582,
   "federal_cost": 582,
   "federal_rate": 5.82,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 582,
   "total_rate": 5.82,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "single",
   "age": 70,
   "social_security": 36000,
   "ira_withdrawals": 20000,
   "harvest": 10000,
   "taxable_ordinary_before": 3750,
   "gain_tax_added": 0,
   "other_federal_tax_added": 850,
   "federal_cost": 850,
   "federal_rate": 8.5,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 850,
   "total_rate": 8.5,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "single",
   "age": 70,
   "social_security": 36000,
   "ira_withdrawals": 35000,
   "harvest": 10000,
   "taxable_ordinary_before": 31500,
   "gain_tax_added": 82.5,
   "other_federal_tax_added": 1020,
   "federal_cost": 1102.5,
   "federal_rate": 11.03,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 1102.5,
   "total_rate": 11.03,
   "whole_gain_in_0_percent_band": "no"
  },
  {
   "filing": "mfj",
   "age": 62,
   "social_security": 0,
   "ira_withdrawals": 40000,
   "harvest": 10000,
   "taxable_ordinary_before": 7800,
   "gain_tax_added": 0,
   "other_federal_tax_added": 0,
   "federal_cost": 0,
   "federal_rate": 0,
   "aca_credit_lost": 1539.55,
   "irmaa_2028_extra": 0,
   "total_cost": 1539.55,
   "total_rate": 15.4,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "mfj",
   "age": 62,
   "social_security": 0,
   "ira_withdrawals": 70000,
   "harvest": 10000,
   "taxable_ordinary_before": 37800,
   "gain_tax_added": 0,
   "other_federal_tax_added": 0,
   "federal_cost": 0,
   "federal_rate": 0,
   "aca_credit_lost": 996,
   "irmaa_2028_extra": 0,
   "total_cost": 996,
   "total_rate": 9.96,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "mfj",
   "age": 62,
   "social_security": 40000,
   "ira_withdrawals": 40000,
   "harvest": 10000,
   "taxable_ordinary_before": 27400,
   "gain_tax_added": 0,
   "other_federal_tax_added": 1020,
   "federal_cost": 1020,
   "federal_rate": 10.2,
   "aca_credit_lost": 27694.97,
   "irmaa_2028_extra": 0,
   "total_cost": 28714.97,
   "total_rate": 287.15,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "mfj",
   "age": 62,
   "social_security": 40000,
   "ira_withdrawals": 70000,
   "harvest": 10000,
   "taxable_ordinary_before": 71800,
   "gain_tax_added": 0,
   "other_federal_tax_added": 0,
   "federal_cost": 0,
   "federal_rate": 0,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 0,
   "total_rate": 0,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "mfj",
   "age": 62,
   "social_security": 60000,
   "ira_withdrawals": 40000,
   "harvest": 10000,
   "taxable_ordinary_before": 35900,
   "gain_tax_added": 0,
   "other_federal_tax_added": 1020,
   "federal_cost": 1020,
   "federal_rate": 10.2,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 1020,
   "total_rate": 10.2,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "mfj",
   "age": 62,
   "social_security": 60000,
   "ira_withdrawals": 70000,
   "harvest": 10000,
   "taxable_ordinary_before": 88800,
   "gain_tax_added": 0,
   "other_federal_tax_added": 0,
   "federal_cost": 0,
   "federal_rate": 0,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 0,
   "total_rate": 0,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "mfj",
   "age": 70,
   "social_security": 0,
   "ira_withdrawals": 40000,
   "harvest": 10000,
   "taxable_ordinary_before": 0,
   "gain_tax_added": 0,
   "other_federal_tax_added": 0,
   "federal_cost": 0,
   "federal_rate": 0,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 0,
   "total_rate": 0,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "mfj",
   "age": 70,
   "social_security": 0,
   "ira_withdrawals": 70000,
   "harvest": 10000,
   "taxable_ordinary_before": 22500,
   "gain_tax_added": 0,
   "other_federal_tax_added": 0,
   "federal_cost": 0,
   "federal_rate": 0,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 0,
   "total_rate": 0,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "mfj",
   "age": 70,
   "social_security": 40000,
   "ira_withdrawals": 40000,
   "harvest": 10000,
   "taxable_ordinary_before": 12100,
   "gain_tax_added": 0,
   "other_federal_tax_added": 850,
   "federal_cost": 850,
   "federal_rate": 8.5,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 850,
   "total_rate": 8.5,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "mfj",
   "age": 70,
   "social_security": 40000,
   "ira_withdrawals": 70000,
   "harvest": 10000,
   "taxable_ordinary_before": 56500,
   "gain_tax_added": 0,
   "other_federal_tax_added": 0,
   "federal_cost": 0,
   "federal_rate": 0,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 0,
   "total_rate": 0,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "mfj",
   "age": 70,
   "social_security": 60000,
   "ira_withdrawals": 40000,
   "harvest": 10000,
   "taxable_ordinary_before": 20600,
   "gain_tax_added": 0,
   "other_federal_tax_added": 936,
   "federal_cost": 936,
   "federal_rate": 9.36,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 936,
   "total_rate": 9.36,
   "whole_gain_in_0_percent_band": "yes"
  },
  {
   "filing": "mfj",
   "age": 70,
   "social_security": 60000,
   "ira_withdrawals": 70000,
   "harvest": 10000,
   "taxable_ordinary_before": 73500,
   "gain_tax_added": 0,
   "other_federal_tax_added": 0,
   "federal_cost": 0,
   "federal_rate": 0,
   "aca_credit_lost": 0,
   "irmaa_2028_extra": 0,
   "total_cost": 0,
   "total_rate": 0,
   "whole_gain_in_0_percent_band": "yes"
  }
 ]
}