2026 US Federal Income Tax & RMD Optimizer

IRS Form 1040 & Schedule Reference Guide (TY2026)

Quick mapping guide from tax slips (W-2, 1099s) to Form 1040 line items

Wages & Salaries Form 1040, Line 1z

Box 1 from Form W-2 (Wage and Tax Statement).

IRA Distributions / RMDs Form 1040, Line 4a/4b

Form 1099-R Box 1 (Gross) / Box 2a (Taxable Amount).

Pensions & Annuities Form 1040, Line 5a/5b

Form 1099-R Box 1 (Gross) / Box 2a (Taxable Amount).

Taxable Interest Form 1040, Line 2b

Form 1099-INT Box 1 (or Schedule B, Line 2).

Ordinary Dividends Form 1040, Line 3b

Form 1099-DIV Box 1a (or Schedule B, Line 6).

Qualified Dividends Form 1040, Line 3a

Form 1099-DIV Box 1b (Preferential 0/15/20% rates).

Net Capital Gains (LTCG/STCG) Form 1040, Line 7

Form 1099-B / 8949 (Schedule D Line 15 for LTCG, Line 7 for STCG).

Social Security Benefits Form 1040, Line 6a/6b

Form SSA-1099 Box 5 (Net Benefits; taxable portion up to 85%).

Standard / Senior Deduction Form 1040, Line 12

Includes additional standard deduction for age 65+ taxpayers.

1. Filing Status & Deductions

TY2026 Rules

Filing Status

Age 65 or Older in 2026? (Adds Senior Standard Deduction)

Taxpayer (65+) Spouse (65+)

Deduction Method

Applied Deduction: $32,300

2. Tax Document Income Inputs

Copy values directly from your tax forms & statements

USD ($)

Wages, Salaries & Tips Form 1040, Line 1z

From Form W-2, Box 1

RMD / IRA Distributions

Form 1099-R Box 1 (Gross) / Box 2a (Taxable Amount)

Directly populates Form 1040, Line 4a / 4b

Target RMD

Pensions & Annuities Form 1040, Line 5a/5b

From Form 1099-R, Box 1 / Box 2a (Taxable Amount)

Taxable Interest Form 1040, Line 2b

From Form 1099-INT, Box 1 (Schedule B, Line 2)

Ordinary Dividends

Form 1040 Line 3b (1099-DIV Box 1a)

Qualified Dividends

Form 1040 Line 3a (1099-DIV Box 1b)

Net Short-Term Cap Gains

Schedule D, Line 7 (1099-B/8949)

Net Long-Term Cap Gains

Schedule D, Line 15 (Form 1040 Line 7)

Social Security Benefits Form 1040, Line 6a/6b

From Form SSA-1099, Box 5 (Net Benefits) Taxable Portion (85% max): $8,500

Total Income

$175,000

Taxable: $142,700

Total Federal Tax

$19,450

Effective: 11.11%

Ordinary Marginal

22.0%

Bracket: 22%

Cap Gains Rate

15.0%

NIIT (3.8%): No

RMD Interactive Optimization Simulator

Test different RMD distribution strategies in real time

Current RMD Selection $45,000

$0 $150,000

Headroom in Current Bracket $18,400 remaining

Incremental Tax on +$5k RMD +$1,100 (22%)

2026 Marginal Ordinary Bracket Stack

Visualizing where your taxable ordinary income fills each tier

$110,400 Taxable Ord

Preferential Capital Gains & Qualified Dividends Tax (0% / 15% / 20%) $3,750

Complete Federal Tax Liability Summary

Gross Income (Form 1040 Line 9 / Total Income) $175,000

Standard / Itemized Deduction (Form 1040 Line 12) -$32,300

Taxable Income (Form 1040 Line 15) $142,700

Ordinary Income Tax Liability $15,700

Qualified Dividends & LTCG Tax (Form 1040 Line 16 Worksheet) $3,750

Net Investment Income Tax (Form 8960 / NIIT 3.8%) $0

Total Estimated Federal Tax Liability $19,450

2026 Federal Tax & RMD Optimizer TY2026 IRS Form Mapped