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Mainstreet Financial Education · Tax Year 2026

How retirement income stacks for taxes.

While you work, one paycheck fills the tax brackets from the bottom up and withholding is automatic. In retirement you draw from several sources in the order you choose, and that mix often decides your tax bill as much as the total does.

One source, then many

While working
Wages
One source, filled bottom up
Withholding is automatic. A single paycheck fills the brackets in a predictable order, so there is little to decide.
In retirement
Roth withdrawals
Tax-free, sit on top
Capital gains
Taxed at preferential rates
IRA / 401(k)
Ordinary income
Social Security
Up to 85% taxable
You draw from several sources in the order you choose, and the mix decides your tax.

The difference is control. As a worker, the system stacked your income for you. As a retiree, you decide which dollar comes from where, and small differences in that order can change what you keep.

Why small moves cost more in retirement

Three interactions catch retirees most often. None of them are obvious from a single account statement, because each one is triggered by the interaction between sources.

1

Social Security gets pulled into tax

As your other income rises, more of your Social Security becomes taxable, up to 85% of the benefit. A withdrawal that looks like it should be taxed once can effectively be taxed twice, because it also drags benefits onto the return.

2

Stacking order pushes gains out of the 0% rate

Ordinary income fills the low brackets first. Long-term capital gains stack on top. Take a large IRA withdrawal and it can push gains that would have been taxed at 0% up into the 15% rate instead.

3

The IRMAA cliff

Cross a Medicare income line by even $1 and your Part B and Part D premiums rise for the whole year. It is a cliff, not a ramp, so a single extra dollar of income can cost far more than a dollar.

The provisional income thresholds

How much of your Social Security is taxed depends on "combined income," which is your adjusted gross income plus any tax-exempt interest plus half of your benefits. These thresholds are set in statute and are not adjusted for inflation.

Single filers

When benefits become taxable

  • Below $25,000: generally none taxed
  • $25,000 to $34,000: up to 50% taxable
  • Above $34,000: up to 85% taxable
Married filing jointly

When benefits become taxable

  • Below $32,000: generally none taxed
  • $32,000 to $44,000: up to 50% taxable
  • Above $44,000: up to 85% taxable

Key takeaway

In retirement, the mix of income sources often matters as much as the amount of income itself. Two retirees with identical total income can owe very different taxes depending on where each dollar came from and the order it was drawn. Deciding that order on purpose, year by year, is the heart of tax-smart withdrawal planning.

Teaching, never a sales pitch

The order you withdraw is a decision, not a default.

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