Important disclosures
This is an illustration, not a recommendation, a financial plan, or tax or legal advice. It does not recommend a settlement, value a home or a pension, determine who is entitled to what, or advise when to claim Social Security. Those decisions belong with your attorney, your tax adviser and your own planning conversation.
The federal income tax shown is a simplified estimate, not a tax calculation for your return. It assumes every withdrawal comes from a pre-tax retirement account and is fully taxable, treats pension income as fully taxable, and applies the IRS provisional-income rules to Social Security. It models only the income sources entered in this calculator: it does not model taxable brokerage gains, tax-exempt interest, Roth withdrawals, itemized deductions, tax credits, state income tax, Medicare premium surcharges (IRMAA), required minimum distributions, or other household income. It uses the 2026 federal tax brackets and standard deduction, indexed forward at your inflation assumption, plus the additional standard deduction for each person 65 or older. It also includes the temporary senior deduction of up to $6,000 per person 65 or older, which under current law applies only to tax years 2025 through 2028 and phases out above $75,000 of income ($150,000 on a joint return); the model removes it after 2028. On a joint return your spouse’s age is used for your spouse’s deductions.
The rules behind the after-tax figures, and their sources:
- 26 U.S.C. §61(a); §402(a); §408(d)(1) — Distributions from a pretax retirement account are included in gross income. A pretax dollar becomes spendable only after ordinary income tax.
- 26 U.S.C. §408A(d)(2) — A qualified distribution from a Roth account is not included in gross income. A Roth dollar is a spendable dollar.
- 26 U.S.C. §1001(a); §1012(a) — On sale of a taxable asset, gain is the excess of amount realised over adjusted basis. Basis returns without tax; only the embedded gain is taxed.
- 26 U.S.C. §1001(a); §121 — Home equity is realised only on sale, net of selling costs. Gain may be excludable under §121, but eligibility depends on ownership, use, filing status at sale and prior use of the exclusion — it is not a property of the asset.
- no tax rule applies — Cash has already been taxed. A cash dollar is a spendable dollar.
- assumption, stated not sourced — The ordinary income tax rate applied to pretax withdrawals. A single blended rate stands in for a bracket calculation; `federal-income-tax.ts` computes the real one when the caller knows the full income picture.
- assumption, stated not sourced; rates at 26 U.S.C. §1(h) — The long-term capital gains rate applied to embedded gain. §1(h) sets 0%, 15% and 20% brackets; 15% is the default because it covers the middle of the range.
- assumption, stated not sourced — Selling costs on a home as a percentage of value — agent commission, transfer taxes and closing costs. Varies by market and by negotiation.
The projection does not model:
- State income tax — Illinois exempts retirement income, but most states do not
- Roth and taxable-brokerage accounts — every withdrawal is treated as fully taxable, as from a traditional IRA or 401(k)
- Capital gains, dividends, itemized deductions, tax credits, and Medicare premium surcharges (IRMAA)
- Investment fees and expenses
- Actual market volatility — returns are assumed to be the same every year except in the optional downturn scenario
- Changes in spending over retirement, including healthcare and long-term care costs
- Changes to Social Security or pension benefits, and any survivor or spousal benefit rules
- Required minimum distributions, Roth conversions, and other tax-timing decisions
- Future changes to tax law — the temporary senior deduction is assumed to end after 2028 as currently scheduled