The numbers that decide what you actually keep. One page. No products, no pitch.
1. When Social Security becomes taxable
Based on provisional income = adjusted gross income + tax-exempt interest + half of your Social Security. These thresholds are not indexed to inflation — they have not moved since 1984 and 1993.
Filing status
0% of benefits taxable
Up to 50% taxable
Up to 85% taxable
Single
Under $25,000
$25,000 – $34,000
Over $34,000
Married filing jointly
Under $32,000
$32,000 – $44,000
Over $44,000
Why this bites: because the thresholds never rise, every year more retirees cross them. "85% taxable" does not mean an 85% tax — it means up to 85% of your benefit gets added to taxable income.
2. 2026 IRMAA — the Medicare cliff
Your 2026 Medicare premium is set by your 2024 tax return. One dollar over a line moves you to the next tier for the entire year. Monthly, per person.
2024 MAGI — Single
2024 MAGI — Married filing jointly
Part B / mo
Part D surcharge
Up to $106,000
Up to $212,000
$202.90
—
$106,001 – $133,000
$212,001 – $266,000
$284.00
+$13.70
$133,001 – $167,000
$266,001 – $334,000
$405.80
+$35.50
$167,001 – $200,000
$334,001 – $400,000
$527.50
+$57.30
$200,001 – $500,000
$400,001 – $750,000
$649.30
+$79.10
Over $500,000
Over $750,000
$690.90
+$85.80
The cliff: crossing the first line costs a couple roughly $1,900 a year in extra premiums for both spouses combined. A Roth conversion, a capital gain, or an RMD can push you over it without warning.
3. 2026 federal tax brackets & standard deduction
Rate
Single — taxable income up to
Married filing jointly — up to
10%
$12,400
$24,800
12%
$50,400
$100,800
22%
$105,700
$211,400
24%
$201,775
$403,550
32%
$256,225
$512,450
35%
$640,600
$768,700
37%
Above $640,600
Above $768,700
Standard deduction 2026
Single
Married filing jointly
Base
$16,100
$32,200
Additional, age 65+ (each)
+$2,050
+$1,650 each
4. RMDs — Uniform Lifetime Table
Required minimum distributions begin at age 73. Divide your Dec 31 prior-year balance by the divisor for your age.
Age
Divisor
Age
Divisor
Age
Divisor
Age
Divisor
73
26.5
79
21.1
85
16.0
91
11.5
74
25.5
80
20.2
86
15.2
92
10.8
75
24.6
81
19.4
87
14.4
93
10.1
76
23.7
82
18.5
88
13.7
94
9.5
77
22.9
83
17.7
89
12.9
95
8.9
78
22.0
84
16.8
90
12.2
96
8.4
Worked example: $500,000 balance at age 73 → $500,000 ÷ 26.5 = $18,868 that must come out and be taxed, whether you need it or not.
5. Inherited IRAs — the 10-year rule
For most non-spouse beneficiaries who inherited after 2019, the SECURE Act replaced the "stretch" IRA.
Who inherits
What they must do
Surviving spouse
May treat it as their own, or stay a beneficiary. Stretch still available.
Minor child of the owner
Stretch until majority, then the 10-year clock starts.
Disabled or chronically ill
Stretch over life expectancy.
Within 10 years of owner's age
Stretch over life expectancy.
Everyone else (adult children)
Account must be emptied within 10 years. Annual RMDs may also apply.
Why it matters: ten years of forced withdrawals usually land in your child's peak earning years, often at a higher bracket than you would ever have paid.
6. The order these interact
This is the part most people miss. One decision moves all four.