Financial advisors who specialize in RMD planning.
Required Minimum Distributions. Roth conversions in the pre-RMD golden window. Inherited IRA 10-year rule. QCD charitable giving. Medicare IRMAA planning. Matched with advisors who handle the retirement distribution phase.
RMDs are a high-stakes planning moment
The Required Minimum Distribution rules only kick in at age 73 (75 for those born 1960+). Miss one and the IRS penalty is 25% of the under-distribution. But the bigger planning question isn't avoiding penalties — it's minimizing the multi-decade tax cost of distributing tax-deferred wealth that's been compounding for 30-40 years.
- Roth conversion window. Between retirement and RMD age, most retirees are in their lowest tax bracket since young adulthood. Converting $50-200K/year from traditional IRA to Roth during this window can save $200K-$500K over a retirement.
- Inherited IRA 10-year rule. SECURE Act requires non-spouse beneficiaries to drain inherited IRAs within 10 years. Timing matters — wrong schedule pushes you into higher brackets.
- Qualified Charitable Distributions (QCDs). Once 70½, donate up to $111,000/yr from IRA directly to charity in 2026 — counts toward RMD, skips income entirely. Few advisors use this well.
- IRMAA surcharges. Higher income in retirement triggers $600-$5,000/year Medicare premium surcharges. RMD-induced income spikes require planning.
- Asset location. What to hold where across Roth, Traditional, Taxable, HSA becomes newly important when you start distributing.
Tools & guides
RMD Calculator
Calculate this year's RMD using the IRS Uniform Lifetime Table. Also shows projected RMDs over the next 10 years + lifetime tax impact if you do no conversions.
Roth Conversion Calculator
Compare lifetime taxes with and without Roth conversions before your RMD age. Shows your first-year RMD, upfront conversion cost, and net lifetime tax savings through age 90.
The Complete RMD & Retirement Distribution Guide
Full guide covering RMD calculation rules, Roth conversion windows, inherited IRA strategy, QCDs, and IRMAA-aware planning.
Inherited IRA 10-Year Rule Calculator
If you inherited a traditional IRA, the SECURE Act gives you 10 years to drain it. Compare required annual minimums vs. equal-spread distributions to see which strategy saves more in taxes.
QCD Calculator
IRA owners 70½+ can give up to $111,000 directly to charity in 2026 and exclude it from income entirely — offsetting RMDs, lowering taxes, and potentially avoiding IRMAA Medicare surcharges.
IRMAA Planning Guide
RMDs can push your MAGI above Medicare's surcharge thresholds, adding $974–$5,844/year per person in extra premiums. Learn how Roth conversions, QCDs, and the 2-year lookback interact — and what to do about it.
How to Appeal IRMAA: Form SSA-44 & Life-Changing Events
Your 2026 Medicare surcharge is based on 2024 income — if your income dropped since then due to retirement, a spouse's death, or another qualifying event, you can appeal using Form SSA-44. Covers the 8 qualifying life-changing events, required documentation, the 60-day deadline, and what to expect after filing (official timeline: 30–45 days; real-world: 60–120 days).
IRMAA Calculator 2026
Enter your 2024 MAGI to see your 2026 Medicare IRMAA tier, annual Part B and Part D surcharges, how close you are to the next threshold, and how much a QCD could save you. Covers all five tiers including the Married Filing Separately penalty.
Federal Retirement Income Tax Calculator 2026
Estimate your 2026 federal income tax on Social Security, RMDs, pension, and other retirement income. Shows the full calculation: provisional income, taxable SS amount (0%/50%/85% tier), AGI, the three-layer deduction stack (standard + age 65 add-on + OBBBA senior deduction), tax by bracket, effective rate, and IRMAA exposure flag. QCDs reduce income at every level simultaneously.
Social Security & RMD Strategy
When RMDs and Social Security collide, the "tax torpedo" can push your effective marginal rate to 33–40%. Learn how the provisional income formula works and how Roth conversions and QCDs reduce the combined tax bite.
Spousal RMD Strategy: Younger Spouse Exception
If your spouse is the sole beneficiary and more than 10 years younger, IRS Table II gives you lower RMDs than the standard Uniform Lifetime Table. Includes what happens to your spouse's distributions after your death.
RMD Aggregation Rules: Which Accounts Can Be Combined?
IRA RMDs can be pooled and taken from one account. 401(k) RMDs cannot — each plan distributes separately. The still-working exception can defer current employer plan RMDs past 73. Here's how the rules work across account types.
Retirement Account Withdrawal Order: Which Account First?
The taxable-first, Roth-last sequence is often wrong for retirees facing RMDs. RMDs force traditional IRA distributions regardless — here's how to sequence your accounts to minimize lifetime taxes, IRMAA surcharges, and Social Security taxation.
Missed Your RMD? Penalty, Correction Window & Waiver Guide
The SECURE Act 2.0 penalty is 25% of the shortfall — but drops to 10% if corrected within the two-year Correction Window. The IRS will often waive it entirely for first-time mistakes with a reasonable cause explanation. Here's the exact fix process.
State Income Tax on RMDs: Which States Tax Retirement Distributions?
Federal taxes on RMDs are a given. State taxes vary from $0 (Florida, Texas, Nevada, 6 others) to 13.3% (California). Illinois, Pennsylvania, Iowa, and Mississippi have state income taxes but fully exempt retirement income. Here's how every major state treats your RMD.
Roth IRA RMD Rules: No Required Distributions Explained
Roth IRAs have no lifetime RMDs — ever. SECURE 2.0 extended that rule to Roth 401(k)s and Roth 403(b)s starting in 2024. But inherited Roth IRAs still have the 10-year depletion rule (without annual distribution requirements). Here's how Roth accounts fit into your distribution strategy.
IRA Beneficiary Designation: How Your Choice Shapes Heir Taxes
Who you name as IRA beneficiary determines whether heirs get a lifetime stretch, 10 years, or just 5 years to drain the account. Spouse rollover rules, adult children under the 10-year rule, trust see-through requirements, and why IRAs are the best asset to leave to charity — all in one guide.
Net Unrealized Appreciation (NUA): Pay Capital Gains Rates on 401(k) Employer Stock
If your 401(k) holds highly appreciated employer stock, the NUA strategy lets you pay long-term capital gains rates (0–20%) on the gain instead of ordinary income rates up to 37%. It also permanently reduces your future RMD base. Here's how the math works — and when it beats a standard rollover.
RMD Tax Withholding: How to Avoid a Surprise Tax Bill
RMDs are fully taxable — but the IRS doesn't withhold automatically. The default 10% rate is often not enough. Learn how to use Form W-4R, quarterly estimated taxes, and the year-end lump-sum withholding strategy so your April return doesn't come with an unexpected bill or underpayment penalty.
What to Do With Your RMD If You Don't Need the Money
If your other income already covers expenses, your RMD becomes a forced tax event generating cash you didn't ask for. Seven strategies — QCDs, annual gifting, 529 superfunding, tax-efficient reinvesting, and Roth conversion pairing — for deploying required distributions intelligently.
Non-Deductible IRA RMDs: Avoid Double Tax with Form 8606
If you ever contributed to a traditional IRA when your income was too high to deduct it, part of every RMD is tax-free — but only if you track the basis on Form 8606. The IRS pro-rata rule splits each distribution proportionally. Here's how the calculation works and what to do if you never filed or lost your records.
Roth Conversion Break-Even Calculator
How many years until a Roth conversion outperforms leaving funds in a traditional IRA? This calculator accounts for the often-missed detail: the conversion tax dollars you spent could have grown in a taxable account. Enter your current rate, expected future rate, and return assumption to see the exact break-even year and year-by-year advantage.
Sequence of Returns Risk and RMDs: Protecting Your Portfolio When Markets Drop
Unlike discretionary retirees who can pause withdrawals in a bear market, RMD takers must sell every year — at whatever price the market offers. Five strategies to protect against forced selling at market lows: cash buffers inside the IRA, in-kind (securities) distributions that avoid selling shares entirely, QCDs that reduce the cash RMD obligation, asset location that keeps stable assets in the spend-down bucket, and pre-RMD Roth conversions that shrink the forced distribution base permanently.
Roth Conversions After 73: Can You Still Convert While Taking RMDs?
Yes — but your RMD must come first. The IRS does not allow RMD dollars to be converted; you must satisfy the full RMD before converting any remaining balance. Use the bracket headroom estimator to find how much you can convert at the 22% rate or below after your RMD income stacks in, with IRMAA-capped limits for Medicare planning.
403(b) RMD Rules: Pre-1987 Exemption, Aggregation & TIAA Guide
403(b) plans — common for teachers, hospital workers, and university faculty — have unique RMD rules including a pre-1987 balance exemption with no IRA equivalent, their own aggregation pool separate from IRAs, and a QCD limitation that requires rolling to an IRA first. Here's how 403(b) RMD rules differ and what TIAA participants need to know.
457(b) RMD Rules: Governmental vs. Non-Governmental Plans
457(b) plans have a unique advantage: no 10% early withdrawal penalty at any age post-separation. But governmental and non-governmental plans diverge sharply on rollover rights — and only governmental 457(b)s can be rolled to an IRA for QCD access. Guide for government workers and non-profit employees.
401(k) RMD Rules: No Aggregation, Still-Working Exception & Solo 401(k)
401(k) plans are stricter than IRAs: each plan requires its own separate RMD — you cannot pool them or satisfy them from an IRA. The still-working exception covers only your current employer's plan. Old employer 401(k)s owe RMDs at 73 regardless. And Solo 401(k) owners cannot defer past RMD age no matter how active the business. Complete guide for private sector workers with multiple accounts.
SEP-IRA RMD Rules: Aggregation, QCD Restrictions & Self-Employed Strategy
SEP-IRAs follow IRA rules — they aggregate with all your traditional IRAs and have no still-working exception. But there's a critical QCD trap: if you make SEP contributions in the current year, you cannot make a qualified charitable distribution from that account. Guide for self-employed retirees and small business owners with large SEP-IRA balances.
SIMPLE IRA RMD Rules: Aggregation, QCD Restriction & Roth SIMPLE Strategy
SIMPLE IRAs follow IRA rules — they aggregate with all traditional IRAs and have no still-working exception. But employer contributions in the current year block QCD access, which surprises retirees still employed at a small business. Also covers the 2-year rollover restriction and Roth SIMPLE IRA rules. Guide for small business employees and owners at RMD age.
How to Choose a Financial Advisor for RMD Planning
Not every advisor understands the Roth conversion window, IRMAA two-year lookback, T.D. 10001 inherited IRA rules, or the QCD mechanics. Ten diagnostic questions that separate genuine distribution planning expertise from surface familiarity — and the credentials and fee structures to look for.
Year-End RMD Checklist: 8 Things to Do Before December 31
QCDs, Roth conversions, inherited IRA annual distributions, and year-end withholding all have December 31 deadlines — and several interact with each other. This checklist covers every year-end action, the correct order of operations, custodian cutoffs, and the IRMAA two-year lookback implication of this year's RMD income.
IRA Estate Planning: Leaving a Large IRA Without a Tax Disaster
A $2M traditional IRA is not a $2M inheritance — every dollar heirs withdraw is ordinary income taxed at their marginal rate with no step-up in basis. Covers the SECURE Act 10-year rule, Roth conversions as an estate planning lever, the IRA-to-charity swap, trust pitfalls, and the $15M OBBBA estate exemption.
RMD Rollover Rules: Can You Put Your Required Minimum Distribution Back?
No — RMDs cannot be rolled over. IRC §408(d)(3) explicitly excludes the required portion of any distribution from the 60-day rollover rule. But if you take out more than your minimum, the excess is rollover-eligible. And there are five legal strategies — QCDs, taxable reinvesting, annual gifts, Roth conversions, and year-end withholding — for an RMD you didn't want.
Pension & Defined Benefit Plan RMD Rules: Do Your Pension Payments Count?
Monthly pension payments from a traditional defined benefit plan satisfy that plan's RMD automatically — no Uniform Lifetime Table calculation required. But pension income cannot offset IRA or 401(k) RMDs. Guide for retirees with both a pension and tax-deferred accounts: cash balance plans, CSRS/FERS government pensions, lump-sum vs. annuity election, and the IRMAA stacking problem.
TSP RMD Rules: Thrift Savings Plan Required Minimum Distributions
The Thrift Savings Plan follows 401(k) RMD rules — it is a separate pool from your IRA and RMDs cannot be pooled or offset between them. Critical for FERS retirees: QCDs are not available directly from TSP; you must roll to a traditional IRA first to access them. Covers Roth TSP lifetime exemption (no RMDs since 2024), the still-working exception for federal employees, the G Fund consideration in the TSP-to-IRA rollover decision, and how the FERS pension + TSP + Social Security income stack routinely triggers IRMAA Medicare surcharges.
Annuity RMD Rules: Variable, Fixed, Indexed & QLAC Guide
If your annuity is inside a traditional IRA or 401(k), it doesn't escape RMD rules. Whether you owe a distribution — and how to calculate it — depends on whether the annuity is in accumulation phase (use year-end fair market value) or annuitized (payments auto-satisfy RMD if they meet IRS standards). Covers variable annuity enhanced-benefit valuation, the 120% exception, GLWB cross-account RMD satisfaction, QLACs, and what non-qualified annuities have to do with any of this.
RMD Rules When an Account Owner Dies: The Year-of-Death Distribution
When a traditional IRA or 401(k) owner dies mid-year, the beneficiary may owe the decedent's final RMD by December 31 of the year of death — or face the same 25% penalty as living account owners who miss distributions. Covers the before-RBD vs. after-RBD fork, how to calculate the remaining amount, who must take it, custodian timing issues, and how the year-of-death distribution interacts with the inherited IRA 10-year rule.
7 Common RMD Mistakes That Cost Retirees Thousands
The double-RMD first-year trap. Skipping inherited IRA annual minimums after T.D. 10001. Using the wrong life expectancy table. Taking IRA distributions to satisfy a 401(k) RMD. Missing the direct-transfer requirement for QCDs. Ignoring the IRMAA two-year lookback. Accidentally rolling over an RMD. Seven costly errors with exact IRS rules and fixes.
Eligible Designated Beneficiary (EDB): Who Still Gets Stretch IRA Distributions
The SECURE Act eliminated the lifetime stretch IRA for most beneficiaries — but five categories still qualify: surviving spouses, minor children (until age 21), disabled individuals, chronically ill individuals, and beneficiaries not more than 10 years younger than the account owner. Includes life-expectancy calculator and IRS Table I reference for the stretch distribution schedule.
IRS Single Life Expectancy Table (Table I) — Complete 2026 Reference
The complete IRS Table I (Single Life Expectancy) for inherited IRA beneficiaries — all divisors from age 0 to 115+, an instant distribution calculator, and plain-English guidance on how non-spouse EDBs use the fixed-factor method vs. how surviving spouses use the annual reset method. The companion reference to the Uniform Lifetime Table (Table III) for account owners.
RMD Planning for Married Couples: Joint Calculator & Strategies
Two separate IRA pools, two separate RMD obligations — but one joint tax return. Calculate both spouses' 2026 RMDs, see your combined IRMAA Medicare surcharge exposure, and explore strategies to reduce it: joint QCDs up to $222,000/year, coordinated Roth conversions, the younger-spouse Table II exception, and surviving spouse planning. Includes the widow's tax penalty — and why it makes pre-death Roth conversions so valuable.
Form 1099-R and RMDs: How to Read Your Distribution Tax Form
Every RMD generates a Form 1099-R — but Box 1 (gross distribution) is not the same as what you owe tax on. This guide covers the boxes that matter for retirees, the distribution codes you're likely to see (Code 7, Code 4, Code G), and — most importantly — how to report a QCD correctly when the custodian shows the full amount as taxable. Also covers non-deductible IRA basis, inherited IRA Code 4, and how to fix common 1099-R errors before they trigger an IRS notice.
Moving States for Retirement Tax Savings: The RMD Relocation Guide
For retirees with $1M+ in traditional IRAs, relocating from California, Minnesota, or New York to a no-income-tax state can save $150,000–$400,000 in lifetime RMD taxes. Federal law (4 U.S.C. § 114) prohibits states from taxing former residents' retirement income. Covers how domicile change works, California's aggressive audit approach, New York's statutory residency trap, Texas vs. Florida property tax offset, and how to sequence the move with Roth conversions for maximum benefit.
Asset Location in Retirement: Where to Hold Which Investments During RMDs
The distribution phase flips the accumulation-phase asset location logic. The Traditional IRA is being depleted by forced RMDs — hold the assets you plan to spend. The Roth IRA has no lifetime RMDs and can compound indefinitely — maximize it with your highest expected-return assets. The taxable account benefits from capital gains rates and step-up in basis at death. Includes a worked example with $2M Traditional / $500K Roth / $400K taxable, how to use RMDs as a rebalancing tool, and when the standard rules don't apply.
Trust as IRA Beneficiary: See-Through Rules, Conduit vs. Accumulation & SECURE Act Impact
Naming a trust as your IRA beneficiary can protect heirs — or trigger harsh distribution rules and a compressed 37% trust tax rate ($16,000 threshold in 2026). This guide covers the four see-through trust requirements, conduit vs. accumulation trust mechanics, how T.D. 10001 adds annual RMD obligations to trust beneficiaries, and the scenarios where trusts still make sense post-SECURE Act.
SECURE 2.0 Act: Every RMD Change Explained
SECURE 2.0 raised the RMD age to 73 (and 75 for born 1960+), eliminated lifetime RMDs from Roth 401(k)/403(b)/457(b) accounts, cut the missed-RMD penalty from 50% to 25%, created a new surviving spouse election, raised the QLAC limit to $210,000, and indexed the QCD limit for inflation. All seven provisions by section number, with worked examples and effective dates.
Long-Term Care Insurance and RMDs: Tax Planning for Retirement Medical Costs
Long-term care insurance premiums are deductible under IRC §7702B — but only above the 7.5% AGI floor that RMD income keeps raising. 2026 age-based limits ($6,200 for age 71+), why QCDs are the most effective way to lower the threshold, how HSA balances can pay LTC premiums tax-free, and how to use a high-care-expense year to accelerate Roth conversions at reduced net tax cost.
Capital Gains Tax Rates in Retirement (2026): How Your RMDs Determine the Rate
Long-term capital gains are taxed at 0%, 15%, or 20% — but the rate depends on your total income, not just the gain itself. RMDs and other ordinary income fill the tax brackets from the bottom, pushing capital gains into higher tiers. Use the interactive calculator to see your available 0% LTCG headroom, 15%/20% exposure, and whether the 3.8% NIIT applies. Includes five strategies to preserve the 0% bracket: tax-gain harvesting, Roth conversions, QCDs, IRMAA coordination, and asset location.
Social Security Claiming Age Calculator: When Should You Start Benefits?
Calculate your monthly Social Security benefit at age 62 (earliest, permanently reduced), your full retirement age (FRA — 66 or 67 depending on birth year), and age 70 (maximum, with full delayed retirement credits). Shows exact breakeven ages between each strategy, lifetime total by longevity assumption, and — critical for large IRA holders — how your claiming age affects provisional income, SS taxability tier, and Medicare IRMAA surcharge exposure. Includes the Roth conversion window strategy: delay SS to 70, convert IRA to Roth in the gap, and reduce lifetime taxes.
Self-Directed IRA RMD Rules: Required Distributions from Real Estate & Illiquid Assets
A self-directed IRA follows the same RMD rules as a regular IRA — but satisfying distributions from a rental property or private equity fund requires knowing two things: (1) The IRA aggregation rule lets you take your SDIRA's RMD share from a liquid IRA instead, leaving illiquid assets untouched. (2) If aggregation isn't enough, an in-kind distribution transfers the property deed (or LLC units) directly to you — taxed at fair market value, no forced sale. Covers FMV appraisal requirements, LLC/checkbook IRA complications, UBTI interaction, and the six most expensive SDIRA RMD mistakes.
How to Take Your RMD: Step-by-Step Execution Guide
You know the rules. You've calculated the amount. Now what? This guide covers the practical mechanics: which account to pull from when you have multiple IRAs, the four distribution methods (cash, check, in-kind securities transfer, QCD), how to set up your tax withholding on Form W-4R (default is 10% — often not enough), and step-by-step navigation at Fidelity, Schwab, Vanguard, and Merrill Edge. Also covers the critical QCD-first rule, year-end timing strategy, and what Form 1099-R will show in January.
California Retirement Income Tax 2026: What Your IRA, RMD & 401(k) Cost
California taxes all IRA distributions, 401(k) withdrawals, and RMDs as ordinary income — up to 13.3% — with no retirement income exemption. Social Security is the only thing California exempts. Includes a CA state income tax calculator, bracket tables, the case for QCDs and Roth conversion sequencing as strategies for CA residents, and the lifetime savings math for relocating to a no-income-tax state.
Florida Retirement Income Tax 2026: $0 State Tax on RMDs, IRAs, and 401(k)s
Florida imposes no state income tax under Article VII of the Florida Constitution — IRA withdrawals, RMDs, 401(k) distributions, pensions, Social Security, and capital gains are all state-tax-free. Federal income tax still applies at the same rates as in every other state. Includes a Florida vs. California tax savings calculator, Roth conversion strategy (conversions in Florida cost up to 13.3% less than in California), capital gains 0% rate accessibility, and a domicile change checklist for retirees moving to Florida from high-tax states.
New York Retirement Income Tax 2026: What Your IRA, RMD & 401(k) Cost
New York partially taxes retirement income — a $20,000/person exclusion for private IRA/pension income, with the remainder taxed at rates up to 10.9% (6.85% for most retirees). NYC residents add 3.1%–3.9% city income tax on top. Social Security is fully exempt. Includes an NY state income tax calculator with optional NYC city tax, four common scenarios in dollars, QCD and Roth conversion strategies to reduce NY taxable income, and the relocation math showing lifetime savings for retirees moving from New York to Florida.
Texas Retirement Income Tax 2026: $0 State Tax on RMDs, IRAs, and 401(k)s
Texas has no state income tax under the Texas Constitution — IRA distributions, RMDs, 401(k)s, pensions, Social Security, and capital gains are all state-tax-free. Property taxes are higher than Florida (~1.36% average effective rate) but the school tax freeze for age 65+ locks school district taxes in place. Includes a Texas vs. New York income tax calculator with property tax offset, the community property angle, domicile establishment steps, and scenarios showing when Texas beats Florida for retirement.
Arizona Retirement Income Tax 2026: 2.5% Flat Rate, Social Security Exempt
Arizona taxes IRA withdrawals and RMDs at a flat 2.5% — Social Security and military retirement pay are fully exempt. Arizona HB 4168 (signed June 2026) added a $6,000 OBBBA senior deduction per person 65+, sheltering roughly $44,000–$47,500 per couple before the rate applies. Arizona's average effective property tax of 0.6% is lower than Florida, Texas, California, and New York — making it the lowest-total-tax major retirement state after Florida for retirees with moderate RMDs.
Colorado Retirement Income Tax 2026: 4.4% Flat Rate, $24,000 Pension Deduction Per Person
Colorado taxes IRA withdrawals and RMDs at a flat 4.4% — but Social Security is fully exempt at 65+, each spouse can deduct $24,000 of IRA/pension income, and Colorado starts from federal taxable income (not federal AGI), so the full federal standard deduction, age-65 add-on, and OBBBA $6,000 senior deduction are already baked in. Many retired couples with $100,000 in RMDs pay under $200 in Colorado state income tax. Property taxes average 0.50% — the lowest of any major retirement state.
Oregon Retirement Income Tax 2026: Up to 9.9% on RMDs — Often More Than California
Oregon taxes IRA withdrawals, 401(k)s, and RMDs at rates up to 9.9% with no retirement income exemption and a $5,495 MFJ standard deduction. Despite a lower top rate than California (9.9% vs. 13.3%), Oregon retirees typically pay more state income tax because the 8.75% bracket kicks in at $20,400 MFJ and Oregon starts from federal AGI with no OBBBA benefit. Social Security is fully exempt. Oregon also imposes a $1 million estate tax threshold. The natural comparison: Washington state, with $0 income tax on IRA and RMD distributions.
Washington Retirement Income Tax 2026: $0 on IRAs and RMDs
Washington has no state income tax — IRA distributions, 401(k)s, RMDs, pensions, and Social Security are all state-tax-free. Includes two planning traps to know: a 7%–9.9% capital gains excise tax on taxable-account investment gains above $278,000 (not applicable to IRA or RMD distributions), and a $3 million state estate tax threshold (far below the $15M federal OBBBA exemption). For Oregon retirees, the annual income tax savings reach $11,000–$40,000. Includes WA vs. Oregon vs. California calculator.
Nevada Retirement Income Tax 2026: $0 State Tax on RMDs, IRAs, and 401(k)s
Nevada imposes no personal income tax — constitutionally protected, requiring two consecutive voter elections to change. All IRA distributions, RMDs, 401(k)s, pension income, and Social Security are state-tax-free. Property taxes average 0.49% statewide — lower than Florida, Texas, and Washington — with a 3% annual assessment cap on primary residences (NRS 361.4723). For California retirees, moving to Las Vegas, Henderson, or Reno eliminates the 9.3%–13.3% state tax on RMDs. Includes a Nevada vs. California income tax calculator and domicile change steps for CA retirees.
Illinois Retirement Income Tax 2026: $0 on IRAs, RMDs & Pensions — Plus the $4M Estate Tax Trap
Illinois levies a 4.95% flat income tax — but completely exempts IRA distributions, RMDs, 401(k)s, pension income, and Social Security under 35 ILCS 5/203, with no age floor and no income ceiling. A retired Chicago-area retiree receiving $200,000/year from a traditional IRA owes $0 Illinois state income tax. The catch: property taxes average 2.07% (second highest nationally) and Illinois estate tax kicks in at $4 million per person with no portability. Includes an Illinois vs. Wisconsin retirement income calculator and estate tax planning guidance.
Pennsylvania Retirement Income Tax 2026: $0 on IRAs and RMDs — But the 4.5% Inheritance Tax Applies
Pennsylvania fully exempts IRA withdrawals, RMDs, 401(k) distributions, pensions, and Social Security from state income tax — including Roth conversions after 59½ (a key PA advantage vs. New Jersey and New York). But Pennsylvania's inheritance tax applies to IRA assets passing to adult children at 4.5% with no exemption threshold — assessed on the full account fair market value, with no reduction for the embedded federal income tax your heirs will owe. Includes a PA vs. California income tax comparison calculator, a PA inheritance tax calculator, and planning strategies: Roth conversions, QCDs, IRA-to-charity, and beneficiary sequencing.
New Jersey Retirement Income Tax 2026: The Pension Exclusion, the $150K Income Cliff, and What RMDs Actually Cost
New Jersey allows up to $100,000 in pension and IRA exclusions for married couples age 62+ — but the exclusion disappears entirely when income exceeds $150,000. Retirees with large RMDs often qualify for nothing. Includes a NJ income tax calculator, the pension exclusion phase-out table (with Social Security excluded from the income test), the NJ IRA basis trap most retirees miss, NJ vs. Pennsylvania vs. Florida comparison, NJ inheritance tax on IRA accounts (children are exempt; siblings are not), and the 2026 Stay NJ property tax credit for homeowners 65+.
Georgia Retirement Income Tax 2026: $65K/Person IRA Exclusion and 4.99% Flat Rate
Georgia exempts up to $65,000 per person (age 65+) of IRA distributions, RMDs, pensions, and investment income from state tax — Social Security is fully exempt at all ages. A married couple both 65+ with $130,000 in combined RMDs owes Georgia $0. Income above the exclusion is taxed at the 4.99% flat rate (HB 463, 2026). No Georgia estate tax. Military retirement fully exempt. Includes an interactive calculator comparing Georgia to Florida, California, and New York, and a Georgia vs. Florida head-to-head analysis for Southeast retirees.
Minnesota Retirement Income Tax 2026: 9.85% Top Rate, Social Security Taxed, No IRA Exemption
Minnesota fully taxes IRA withdrawals and RMDs at progressive rates reaching 9.85% — with no retirement income exemption at any income level. Social Security is taxed above $84,490 AGI (single) / $108,320 (MFJ), with the exemption phasing out 10% per $4,000. At $150,000 in RMDs, Minnesota retirees often pay more state tax than California residents. Minnesota also has a $3 million estate tax exemption with no portability — a major planning issue for retirees with large IRAs. Military retirement: fully exempt since 2024. Includes worked examples, the MN vs. CA vs. FL comparison most retirees find surprising, and an interactive calculator.
Michigan Retirement Income Tax 2026: 4.25% Flat Rate, $135,220 Joint Deduction, No SS Tax
Michigan completed its four-year retirement income deduction phase-in in 2026. All retirees — regardless of birth year — can deduct up to $135,220 (married filing jointly) of combined IRA, 401(k), and pension income before any Michigan tax applies. Social Security is fully excluded with no means test. Military pensions are unlimited exempt. A married couple with $120,000 in RMDs owes $0 Michigan income tax. Those above the cap pay only 4.25% on the excess — well below California or New York rates. Michigan also has no estate tax. Includes a QCD strategy for managing income above the deduction cap, Roth conversion timing for Michigan-to-Florida movers, and an interactive Michigan vs. FL vs. CA vs. NY calculator.
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