KJE.Default.TaxRate=25;KJE.Default.TaxRateRetire=15;KJE.Default.TaxRateCapGain=15;KJE.Default.StateTaxRate=8;KJE.Default.IncomeTaxTableTaxYear="Use the table below to assist you in estimating your federal tax rate.
Tax Rate | Married Filing Jointly or Qualified Widow(er) | Single | Head of Household | Married Filing Separately |
---|---|---|---|---|
10% | $0 - $18,650 | $0 - $9,325 | $0 - $13,350 | $0 - $9,325 |
15% | $18,650 - $75,900 | $9,325 - $37,950 | $13,350 - $50,800 | $9,325 - $37,950 |
25% | $75,900 - $153,100 | $37,950 - $91,900 | $50,800 - $131,200 | $37,950 - $76,550 |
28% | $153,100 - $233,350 | $91,900 - $191,650 | $131,200 - $212,500 | $76,550 - $116,675 |
33% | $233,350 - $416,700 | $191,650 - $416,700 | $212,500 - $416,700 | $116,675 - $208,350 |
35% | $416,700 - $470,700 | $416,700 - $418,400 | $416,700 - $444,550 | $208,350 - $235,350 |
39.6% | Over $470,700 | Over $418,400 | Over $444,550 | Over $235,350 |
*Caution: Do not use these tax rate schedules to figure 2016 taxes. Use only to figure 2017 estimates. Source: Rev. Proc. 2016-55 |
Filing Status | Standard Deduction |
---|---|
Married Filing Joint | $12,700 |
Qualified Widow(er) | $12,700 |
Single | $6,350 |
Heads of Household | $9,350 |
Married Filing Separately | $6,350 |
Ending
Balance9");KJE.parameters.set("MSG_TAB1","Account Information");KJE.parameters.set("MSG_TAB2","Income Taxes");KJE.parameters.set("MSG_TAB3","Calculated Results");KJE.Tax1040Calc=function(){this.RC=null;if(KJE.EarnedIncomeCreditCalc){this.RC=new KJE.EarnedIncomeCreditCalc()}this.sGraphCats=new Array(3);this.sGraphCats[0]=KJE.parameters.get("MSG_GRAPH_CAT1","Average Tax Rate");this.sGraphCats[1]=KJE.parameters.get("MSG_GRAPH_CAT2","Tax Bracket");this.sGraphCats[2]=KJE.parameters.get("MSG_GRAPH_CAT3","Marginal Tax Rate");this.fGraphCats=KJE.FloatArray(3);this.BLIND65_OLD_STANDARD_DEDUCTION_FACTOR=[1250,1550,1550,1250,1250];this.FILING_STATUS_BLIND65_1=[13950,7900,10900,7600,13950];this.FILING_STATUS_BLIND65_2=[15200,9450,12450,8850,15200];this.FILING_STATUS_BLIND65_3=[16450,9450,12450,8850,15200];this.FILING_STATUS_BLIND65_4=[17700,9450,12450,8850,15200];this.CAP_RATE0=0;this.CAP_RATE1=0.15;this.CAP_RATE2=0.2;this.DEP_STANDARD_DEDUCTION_MIN=1050;this.DEP_STANDARD_DEDUCTION_MAX_OVER_INCOME=350;this.EX_START_PHASE_OUT=[313800,261500,287650,156900,313800];this.EX_END_PHASE_OUT=[436300,384000,410150,218150,436300];this.EX_OUT_AMOUNT=[2500,2500,2500,1250,2500];this.ITEMIZED_DEDUCTION_MIN_PERCENT=0.2;this.ITEMIZED_REDUCTION_STARTS=[313800,261500,287650,156900,313800];this.ADJUST_ITEMIZED_PERCENT=0.03;this.EX_VALUE=4050;this.EX_MIN_VALUE=0;this.EX_OUT_PERCENT_PER_AMOUNT=0.02;this.CHILD_TAX_PHASE_OUT=[110000,75000,75000,55000,75000];this.MAX_CREDIT_FOR_CHILD_AND_DEPENDENT_CARE_EXPENSES=6000;this.CHILD_TAX_CREDIT_AMT=1000;this.CHILD_TAX_INCOME_INCREMENT=1000;this.CHILD_TAX_PHASE_OUT_INC=50;this.CHILD_TAX_EXTRA_CREDIT_INCOME_MIN=3000;this.CHILD_TAX_EXTRA_CREDIT_INCOME_FACTOR=0.15;this.SOCIAL_SECURITY_CURRENT_MAX=127200;this.SOCIAL_SECURITY_CURRENT_RATE=0.062;this.EMPLOYEE_SOCIAL_SECURITY_RATE=0.062;this.MEDICARE_CURRENT_RATE=0.0145;this.STUDENT_LOAN_INTEREST_DEDUCTION=0;this.MAGI_STUDENT_LOAN_INTEREST_DEDUCTION=0;this.MAX_STUDENT_LOAN_INTEREST_DEDUCTION=2500;this.PHASEOUT_START_STUDENT_LOAN_INTEREST_DEDUCTION=[120000,60000,60000,60000,60000];this.PHASEOUT_END_STUDENT_LOAN_INTEREST_DEDUCTION=[150000,75000,75000,75000,75000];this.TUITION_FEES_DEDUCTION=0;this.ADJUSTED_TUITION_FEES_DEDUCTION=0;this.MAX_TUITION_FEES_DEDUCTION=4000;this.MID_TUITION_FEES_DEDUCTION=2000;this.PHASEOUT_START_TUITION_FEES_DEDUCTION=[130000,65000,65000,0,65000];this.PHASEOUT_END_TUITION_FEES_DEDUCTION=[160000,80000,80000,0,80000];this.MAX_CAPITAL_LOSS=-3000;this.MAX_EDUCATOR_EXPENSES=250;this.CERTAIN_BUSINESS_EXPENSES=0;this.HEALTH_SAVINGS_ACCOUNT=0;this.DOMESTIC_PRODUCTION_DEDUCTION=0;this.MARGINAL_TAX_INCREMENTS=[1000,10000];this.MARGINAL_TAX_CALC_INCOME_CUTOFF=120000;this.VALID_AGE_RANGE=false;this.QUALIFYING_CHILD_OF_ANOTHER=false;this.LIVED_IN_THE_US=false;this.NONTAXABLE_COMBAT_PAY=0;this.EIC_INCOME_REDUCTION=0;this.NEW_48_RETIREMENT_SAVINGS_CREDIT=0;this.LINE_6C_DEPENDANTS_QUALIFYING_FOR_EARNED_INCOME_CREDIT=0;this.LINE_9_OTHER_DIVIDENDS=0;this.LINE_13_CAPITAL_GAIN_OR_LOSS=0;this.LINE_13_LONG_TERM_CAP_GAIN=0;this.LINE_13_SHORT_TERM_CAP_GAIN=0;this.TOTAL_TAX_BEFORE_REFUNDABLE_CREDITS=0;this.LINE_27_ONEHALF_OF_SELFEMPLOYMENT_TAX=0;this.LINE_50_SELFEMPLOYMENT_TAX=0;this.AVERAGE_TAX_RATE=0;this.MARGINAL_TAX_RATE=0;this.BRACKET_TAX_RATE=0;this.MARGINAL_TAX_INCREMENT=0;this.LINE_6A_PERSONAL_EXEMPTION=0;this.LINE_6B_SPOUSE_EXEMPTION=0;this.LINE_36_CAN_SOMEONE_CLAIM_YOU_AS_A_DEPENDENT=0;this.HEALTHCARE_INDIVIDUAL_RESPONSIBILITY=0;this.HEALTHCARE_NET_PREMIUM_CREDIT=0;this.MSG_MARGINAL_TEXT1=KJE.parameters.get("MSG_MARGINAL_TEXT1","Your taxes are estimated at LINE_56_TOTAL_TAX.");this.MSG_MARGINAL_TEXT2=KJE.parameters.get("MSG_MARGINAL_TEXT2","This is AVERAGE_TAX_RATE of your total income of LINE_7_WAGES_SALARIES_TIPS_ETC. AVERAGE_TAX_RATE would also be your average tax rate. Your income puts you in the BRACKET_TAX_RATE tax bracket. At higher incomes, exemptions, many deductions and many credits are phased out. This increases your tax bill and your marginal tax rate. With these phase outs, adding MARGINAL_TAX_INCREMENT to your income would result in a MARGINAL_TAX_RATE marginal tax rate.");this.MARGINAL_TEXT1="";this.MARGINAL_TEXT2="";this.MSG_TAX_RESULT2=KJE.parameters.get("MSG_TAX_RESULT1","This is AVERAGE_TAX_RATE of your total income of LINE_22_TOTAL_INCOME. Your total tax payments for the year were LINE_64_TOTAL_PAYMENTS. REFUND_OR_OVERPAYMENT_TEXT is estimated at REFUND_OR_OVERPAYMENT_AMT. This puts you in the BRACKET_TAX_RATE tax bracket. ");this.MSG_TAX_RESULT1=KJE.parameters.get("MSG_TAX_RESULT2","Your taxes are estimated at LINE_56_TOTAL_TAX.");this.MSG_TAX_RESULT_REPORT=KJE.parameters.get("MSG_TAX_RESULT_REPORT","Income and Income Taxes");this.DS_TAX=null;this.cats=null};KJE.Tax1040Calc.prototype.clear=function(){this.LINE_1_FILING_STATUS=0;this.LINE_6C_DEPENDANTS=0;this.LINE_6C_DEPENDANTS_QUALIFYING_FOR_CHILD_TAX_CREDIT=0;this.LINE_7_WAGES_SALARIES_TIPS_ETC=0;this.LINE_7_SPOUSE_WAGES_SALARIES_TIPS_ETC=0;this.LINE_8A_TAXABLE_INTEREST=0;this.LINE_8B_TAXEXEMPT_INTEREST=0;this.LINE_9_ORDINARY_DIVIDENDS=0;this.LINE_10_TAXABLE_REFUNDS_OR_CREDITS_OF_STATE_AND_LOCAL_INCOME_TAXES=0;this.LINE_11_ALIMONY_RECEIVED=0;this.LINE_12_BUSINESS_INCOME_OR_LOSS=0;this.LINE_12_SPOUSE_BUSINESS_INCOME_OR_LOSS=0;this.LINE_14_OTHER_GAINS_OR_LOSSES=0;this.LINE_15_TAXABLE_IRA_DISTRIBUTIONS=0;this.LINE_16_TAXABLE_PENSIONS_AND_ANNUITY_DISTRIBUTIONS=0;this.LINE_17_INCOME_FROM_SCHEDULE_E=0;this.LINE_17_INCOME_FROM_SCHEDULE_E2=0;this.LINE_18_FARM_INCOME_OR_LOSS=0;this.LINE_19_UNEMPLOYMENT_COMPENSATION=0;this.LINE_20_TAXABLE_SOCIAL_SECURITY_BENEFITS=0;this.LINE_21_OTHER_INCOME=0;this.LINE_23_IRA_DEDUCTION=0;this.LINE_24_STUDENT_LOAN_INTEREST_DEDUCTION=0;this.EDUCATOR_EXPENSES=0;this.LINE_26_MOVING_EXPENSES=0;this.LINE_28_SELFEMPLOYED_HEALTH_INSURANCE_DEDUCTION=0;this.LINE_29_KEOP_AND_SELF_EMPLOYED_SEP_AND_SIMPLE_PLANS=0;this.LINE_30_PENALTY_ON_EARLY_WITHDRAWAL_OF_SAVINGS=0;this.LINE_31_ALIMONY_PAID=0;this.LINE_35A_YOU_WERE_65_OR_OLDER=0;this.LINE_35A_BLIND=0;this.LINE_35A_BLIND_SPOUSE=0;this.LINE_35A_SPOUSE_WAS_65_OR_OLDER=0;this.LINE_35B_MARRIED_FILING_SEPARATELY=0;this.LINE_36_ITEMIZED_DEDUCTIONS=0;this.LINE_41_CREDIT_FOR_CHILD_AND_DEPENDENT_CARE_EXPENSES=0;this.LINE_42_CREDIT_FOR_THE_ELDERLY_OR_DISABLED=0;this.LINE_44_EDUCATION_CREDITS=0;this.LINE_45_ADOPTION_CREDIT=0;this.LINE_46_FOREIGN_TAX_CREDIT=0;this.LINE_47_OTHER_CREDITS=0;this.LINE_51_ALTERNATIVE_MINIMUM_TAX=0;this.LINE_51a_EXCESS_PREMIMUM_TAX=0;this.LINE_52_SOCIAL_SECURITY_AND_MEDICARE_ON_TIPS_NOT_REPORTED=0;this.LINE_53_TAX_ON_IRAS_AND_OTHER_RETIREMENT_PLANS=0;this.LINE_54_ADVANCE_EARNED_INCOME_CREDIT_PAYMENTS=0;this.LINE_55_HOUSEHOLD_EMPLOYMENT_TAXES=0;this.LINE_55B=0;this.LINE_57_FEDERAL_INCOME_TAX_WITHHELD=0;this.LINE_58_2000_ESTIMATED_TAX_PAYMENTS=0;this.LINE_61_AMOUNT_PAID_WITH_FORM_4868=0;this.LINE_62_EXCESS_SOCIAL_SECURITY_AND_RRTA_TAX_WITHHELD=0;this.LINE_63_OTHER_PAYMENTS=0;this.NEW_26_TUITION_AND_FEES=0;this.SHDA_16_GIFT_CASH=0;this.CAPITAL_GAINS_MSG="";this.LINE_16a_IDC=0};KJE.Tax1040Calc.prototype.calculate=function(d){var b=KJE.dollars;if(this.LINE_1_FILING_STATUS==KJE.Default.iMFS){this.LINE_35B_MARRIED_FILING_SEPARATELY=1}else{this.LINE_35B_MARRIED_FILING_SEPARATELY=0}if(this.EDUCATOR_EXPENSES>this.MAX_EDUCATOR_EXPENSES&&this.LINE_1_FILING_STATUS!=KJE.Default.iMFJ){throw ("Maximum educator deduction is "+b(this.MAX_EDUCATOR_EXPENSES)+" per instructor.")}if(this.EDUCATOR_EXPENSES>this.MAX_EDUCATOR_EXPENSES*2&&this.LINE_1_FILING_STATUS==KJE.Default.iMFJ){throw ("Maximum educator deduction is "+b(this.MAX_EDUCATOR_EXPENSES)+" per instructor.")}if(this.LINE_24_STUDENT_LOAN_INTEREST_DEDUCTION>this.MAX_STUDENT_LOAN_INTEREST_DEDUCTION){throw ("Maximum student loan interest deduction is "+b(this.MAX_STUDENT_LOAN_INTEREST_DEDUCTION)+".")}if(this.TUITION_FEES_DEDUCTION>this.MAX_TUITION_FEES_DEDUCTION){throw ("Maximum tuition and fees deduction is "+b(this.MAX_TUITION_FEES_DEDUCTION)+".")}this.LINE_13_CAPITAL_GAIN_OR_LOSS=this.LINE_13_LONG_TERM_CAP_GAIN+this.LINE_13_SHORT_TERM_CAP_GAIN;if(this.LINE_13_CAPITAL_GAIN_OR_LOSSthis.MAX_CREDIT_FOR_CHILD_AND_DEPENDENT_CARE_EXPENSES){throw ("Child and dependent care credit is limited to "+b(this.MAX_CREDIT_FOR_CHILD_AND_DEPENDENT_CARE_EXPENSES)+".")}if((KJE.Default.iHOH==this.LINE_1_FILING_STATUS||KJE.Default.iWID==this.LINE_1_FILING_STATUS)&&this.LINE_6C_DEPENDANTS==0){throw ("Selected filing status requires at least one dependent, please enter the number of dependants in the 'exemptions' section")}this.LINE_22_TOTAL_INCOME=this.LINE_7_WAGES_SALARIES_TIPS_ETC+this.LINE_7_SPOUSE_WAGES_SALARIES_TIPS_ETC+this.LINE_8A_TAXABLE_INTEREST+this.LINE_9_ORDINARY_DIVIDENDS+this.LINE_10_TAXABLE_REFUNDS_OR_CREDITS_OF_STATE_AND_LOCAL_INCOME_TAXES+this.LINE_11_ALIMONY_RECEIVED+this.LINE_12_BUSINESS_INCOME_OR_LOSS+this.LINE_12_SPOUSE_BUSINESS_INCOME_OR_LOSS+this.LINE_13_CAPITAL_GAIN_OR_LOSS+this.LINE_14_OTHER_GAINS_OR_LOSSES+this.LINE_15_TAXABLE_IRA_DISTRIBUTIONS+this.LINE_16_TAXABLE_PENSIONS_AND_ANNUITY_DISTRIBUTIONS-this.LINE_16a_IDC+this.LINE_17_INCOME_FROM_SCHEDULE_E+this.LINE_17_INCOME_FROM_SCHEDULE_E2+this.LINE_18_FARM_INCOME_OR_LOSS+this.LINE_19_UNEMPLOYMENT_COMPENSATION+this.LINE_20_TAXABLE_SOCIAL_SECURITY_BENEFITS+this.LINE_21_OTHER_INCOME;this.MARGINAL_TAX_INCREMENT=(this.LINE_22_TOTAL_INCOME>this.MARGINAL_TAX_CALC_INCOME_CUTOFF?this.MARGINAL_TAX_INCREMENTS[1]:this.MARGINAL_TAX_INCREMENTS[0]);if(this.MARGINAL_TAX_INCREMENT==0){this.MARGINAL_TAX_INCREMENT=1}if(this.calculateTax1040Calc){f=this.calculateTax1040Calc();this.HIGHER_INCOME_TOTAL_TAX=f}else{var a=this.dTaxCalculation(this.MARGINAL_TAX_INCREMENT);this.HIGHER_INCOME_TOTAL_TAX=a;var f=this.dTaxCalculation(0);this.MARGINAL_TAX_RATE=(a-f)/this.MARGINAL_TAX_INCREMENT}if(this.LINE_22_TOTAL_INCOME==0||f<=0){this.AVERAGE_TAX_RATE=0}else{this.AVERAGE_TAX_RATE=(f)/this.LINE_22_TOTAL_INCOME}var c=this.LINE_57_FEDERAL_INCOME_TAX_WITHHELD+this.LINE_58_2000_ESTIMATED_TAX_PAYMENTS+this.LINE_61_AMOUNT_PAID_WITH_FORM_4868+this.LINE_62_EXCESS_SOCIAL_SECURITY_AND_RRTA_TAX_WITHHELD;var e=c-f;var g="";if(e<0){g="Your outstanding tax bill";e*=(-1)}else{g="Your tax refund"}this.DS_TAX=KJE.FloatArray(3);this.DS_TAX[0]=f;this.DS_TAX[1]=c;this.DS_TAX[2]=e;this.cats=KJE.FloatArray(3);this.cats[0]="Total Tax "+b(f);this.cats[1]="Total Payments "+b(c);this.cats[2]=g+" "+b(e);this.MARGINAL_TEXT1=this.MSG_MARGINAL_TEXT1;this.MARGINAL_TEXT1=KJE.replace("LINE_56_TOTAL_TAX",b(f),this.MARGINAL_TEXT1);this.MARGINAL_TEXT2=this.MSG_MARGINAL_TEXT2;this.MARGINAL_TEXT2=KJE.replace("LINE_7_WAGES_SALARIES_TIPS_ETC",b(this.LINE_7_WAGES_SALARIES_TIPS_ETC+this.LINE_7_SPOUSE_WAGES_SALARIES_TIPS_ETC),this.MARGINAL_TEXT2);this.MARGINAL_TEXT2=KJE.replace("AVERAGE_TAX_RATE",KJE.percent(this.AVERAGE_TAX_RATE,2),this.MARGINAL_TEXT2);this.MARGINAL_TEXT2=KJE.replace("BRACKET_TAX_RATE",KJE.percent(this.BRACKET_TAX_RATE,2),this.MARGINAL_TEXT2);this.MARGINAL_TEXT2=KJE.replace("MARGINAL_TAX_INCREMENT",b(this.MARGINAL_TAX_INCREMENT),this.MARGINAL_TEXT2);this.MARGINAL_TEXT2=KJE.replace("MARGINAL_TAX_RATE",KJE.percent(this.MARGINAL_TAX_RATE,2),this.MARGINAL_TEXT2);this.LINE_56_TOTAL_TAX=f;this.LINE_64_TOTAL_PAYMENTS=c;this.REFUND_OR_OVERPAYMENT_AMT=e;this.REFUND_OR_OVERPAYMENT_TEXT=g;this.fGraphCats[0]=this.AVERAGE_TAX_RATE;this.fGraphCats[1]=this.BRACKET_TAX_RATE;this.fGraphCats[2]=this.MARGINAL_TAX_RATE};KJE.Tax1040Calc.prototype.formatReport=function(a){var b=KJE;var c=a;c=KJE.replace("MARGINAL_TEXT1",this.MARGINAL_TEXT1,c);c=KJE.replace("MARGINAL_TEXT2",this.MARGINAL_TEXT2,c);c=KJE.replace("LINE_1_FILING_STATUS",KJE.Default.FILING_STATUS_DESC[this.LINE_1_FILING_STATUS],c);c=KJE.replace("LINE_6A_PERSONAL_EXEMPTION",b.yesno(this.LINE_6A_PERSONAL_EXEMPTION),c);c=KJE.replace("LINE_6B_SPOUSE_EXEMPTION",b.yesno(this.LINE_6B_SPOUSE_EXEMPTION),c);c=KJE.replace("LINE_6C_DEPENDANTS_QUALIFYING_FOR_CHILD_TAX_CREDIT",b.number(this.LINE_6C_DEPENDANTS_QUALIFYING_FOR_CHILD_TAX_CREDIT),c);c=KJE.replace("LINE_6C_DEPENDANTS_QUALIFYING_FOR_EARNED_INCOME_CREDIT",b.number(this.LINE_6C_DEPENDANTS_QUALIFYING_FOR_EARNED_INCOME_CREDIT),c);c=KJE.replace("LINE_6C_DEPENDANTS",b.number(this.LINE_6C_DEPENDANTS),c);c=KJE.replace("LINE_6D_TOTAL_EXEMPTIONS_CLAIMED",b.number(this.LINE_6D_TOTAL_EXEMPTIONS_CLAIMED),c);c=KJE.replace("LINE_7_WAGES_SALARIES_TIPS_ETC",b.dollars(this.LINE_7_WAGES_SALARIES_TIPS_ETC),c);c=KJE.replace("LINE_7_SPOUSE_WAGES_SALARIES_TIPS_ETC",b.dollars(this.LINE_7_SPOUSE_WAGES_SALARIES_TIPS_ETC),c);c=KJE.replace("LINE_8A_TAXABLE_INTEREST",b.dollars(this.LINE_8A_TAXABLE_INTEREST),c);c=KJE.replace("LINE_8B_TAXEXEMPT_INTEREST",b.dollars(this.LINE_8B_TAXEXEMPT_INTEREST),c);c=KJE.replace("LINE_9_ORDINARY_DIVIDENDS",b.dollars(this.LINE_9_ORDINARY_DIVIDENDS),c);c=KJE.replace("LINE_10_TAXABLE_REFUNDS_OR_CREDITS_OF_STATE_AND_LOCAL_INCOME_TAXES",b.dollars(this.LINE_10_TAXABLE_REFUNDS_OR_CREDITS_OF_STATE_AND_LOCAL_INCOME_TAXES),c);c=KJE.replace("LINE_11_ALIMONY_RECEIVED",b.dollars(this.LINE_11_ALIMONY_RECEIVED),c);c=KJE.replace("LINE_12_BUSINESS_INCOME_OR_LOSS",b.dollars(this.LINE_12_BUSINESS_INCOME_OR_LOSS),c);c=KJE.replace("LINE_12_SPOUSE_BUSINESS_INCOME_OR_LOSS",b.dollars(this.LINE_12_SPOUSE_BUSINESS_INCOME_OR_LOSS),c);c=KJE.replace("LINE_13_CAPITAL_GAIN_OR_LOSS",b.dollars(this.LINE_13_CAPITAL_GAIN_OR_LOSS),c);c=KJE.replace("LINE_14_OTHER_GAINS_OR_LOSSES",b.dollars(this.LINE_14_OTHER_GAINS_OR_LOSSES),c);c=KJE.replace("LINE_15_TAXABLE_IRA_DISTRIBUTIONS",b.dollars(this.LINE_15_TAXABLE_IRA_DISTRIBUTIONS),c);c=KJE.replace("LINE_16_TAXABLE_PENSIONS_AND_ANNUITY_DISTRIBUTIONS",b.dollars(this.LINE_16_TAXABLE_PENSIONS_AND_ANNUITY_DISTRIBUTIONS),c);c=KJE.replace("LINE_16a_IDC",b.dollars(this.LINE_16a_IDC),c);c=KJE.replace("LINE_17_INCOME_FROM_SCHEDULE_E2",b.dollars(this.LINE_17_INCOME_FROM_SCHEDULE_E2),c);c=KJE.replace("LINE_17_INCOME_FROM_SCHEDULE_E",b.dollars(this.LINE_17_INCOME_FROM_SCHEDULE_E),c);c=KJE.replace("LINE_18_FARM_INCOME_OR_LOSS",b.dollars(this.LINE_18_FARM_INCOME_OR_LOSS),c);c=KJE.replace("LINE_19_UNEMPLOYMENT_COMPENSATION",b.dollars(this.LINE_19_UNEMPLOYMENT_COMPENSATION),c);c=KJE.replace("LINE_20_TAXABLE_SOCIAL_SECURITY_BENEFITS",b.dollars(this.LINE_20_TAXABLE_SOCIAL_SECURITY_BENEFITS),c);c=KJE.replace("LINE_21_OTHER_INCOME",b.dollars(this.LINE_21_OTHER_INCOME),c);c=KJE.replace("LINE_22_TOTAL_INCOME",b.dollars(this.LINE_22_TOTAL_INCOME),c);c=KJE.replace("LINE_23_IRA_DEDUCTION",b.dollars(this.LINE_23_IRA_DEDUCTION),c);c=KJE.replace("LINE_24_STUDENT_LOAN_INTEREST_DEDUCTION",b.dollars(this.LINE_24_STUDENT_LOAN_INTEREST_DEDUCTION),c);c=KJE.replace("MAGI_STUDENT_LOAN_INTEREST_DEDUCTION",b.dollars(this.MAGI_STUDENT_LOAN_INTEREST_DEDUCTION),c);c=KJE.replace("STUDENT_LOAN_INTEREST_DEDUCTION",b.dollars(this.STUDENT_LOAN_INTEREST_DEDUCTION),c);c=KJE.replace("EDUCATOR_EXPENSES",b.dollars(this.EDUCATOR_EXPENSES),c);c=KJE.replace("LINE_26_MOVING_EXPENSES",b.dollars(this.LINE_26_MOVING_EXPENSES),c);c=KJE.replace("LINE_27_ONEHALF_OF_SELFEMPLOYMENT_TAX",b.dollars(this.LINE_27_ONEHALF_OF_SELFEMPLOYMENT_TAX),c);c=KJE.replace("LINE_28_SELFEMPLOYED_HEALTH_INSURANCE_DEDUCTION",b.dollars(this.LINE_28_SELFEMPLOYED_HEALTH_INSURANCE_DEDUCTION),c);c=KJE.replace("LINE_29_KEOP_AND_SELF_EMPLOYED_SEP_AND_SIMPLE_PLANS",b.dollars(this.LINE_29_KEOP_AND_SELF_EMPLOYED_SEP_AND_SIMPLE_PLANS),c);c=KJE.replace("LINE_30_PENALTY_ON_EARLY_WITHDRAWAL_OF_SAVINGS",b.dollars(this.LINE_30_PENALTY_ON_EARLY_WITHDRAWAL_OF_SAVINGS),c);c=KJE.replace("LINE_31_ALIMONY_PAID",b.dollars(this.LINE_31_ALIMONY_PAID),c);c=KJE.replace("LINE_32_TOTAL_ADJUSTMENTS_23_THROUGH_31",b.dollars(this.LINE_32_TOTAL_ADJUSTMENTS_23_THROUGH_31),c);c=KJE.replace("LINE_33_ADJUSTED_GROSS_INCOME",b.dollars(this.LINE_33_ADJUSTED_GROSS_INCOME),c);c=KJE.replace("LINE_35A_YOU_WERE_65_OR_OLDER",b.yesno(this.LINE_35A_YOU_WERE_65_OR_OLDER),c);c=KJE.replace("LINE_35A_BLIND_SPOUSE",b.yesno(this.LINE_35A_BLIND_SPOUSE),c);c=KJE.replace("LINE_35A_BLIND",b.yesno(this.LINE_35A_BLIND),c);c=KJE.replace("LINE_35A_SPOUSE_WAS_65_OR_OLDER",b.yesno(this.LINE_35A_SPOUSE_WAS_65_OR_OLDER),c);c=KJE.replace("LINE_35A_TOTAL_CREDITS",b.number(this.LINE_35A_TOTAL_CREDITS),c);c=KJE.replace("LINE_35B_MARRIED_FILING_SEPARATELY",b.yesno(this.LINE_35B_MARRIED_FILING_SEPARATELY),c);c=KJE.replace("LINE_36_ITEMIZED_DEDUCTIONS",b.dollars(this.LINE_36_ITEMIZED_DEDUCTIONS),c);c=KJE.replace("LINE_36_CAN_SOMEONE_CLAIM_YOU_AS_A_DEPENDENT",b.yesno(this.LINE_36_CAN_SOMEONE_CLAIM_YOU_AS_A_DEPENDENT),c);c=KJE.replace("LINE_36_STANDARD_DEDUCTION",b.dollars(this.LINE_36_STANDARD_DEDUCTION),c);c=KJE.replace("LINE_36_DEDUCTION_TO_USE",b.dollars(this.LINE_36_DEDUCTION_TO_USE),c);c=KJE.replace("LINE_37_INCOME_MINUS_DEDUCTIONS",b.dollars(this.LINE_37_INCOME_MINUS_DEDUCTIONS),c);c=KJE.replace("LINE_38_DEDUCTION_FOR_EXEMPTIONS",b.dollars(this.LINE_38_DEDUCTION_FOR_EXEMPTIONS),c);c=KJE.replace("LINE_39_TAXABLE_INCOME",b.dollars(this.LINE_39_TAXABLE_INCOME),c);c=KJE.replace("LINE_40_TAX",b.dollars(this.LINE_40_TAX)+"
"+this.CAPITAL_GAINS_MSG,c);c=KJE.replace("LINE_41_CREDIT_FOR_CHILD_AND_DEPENDENT_CARE_EXPENSES",b.dollars(this.LINE_41_CREDIT_FOR_CHILD_AND_DEPENDENT_CARE_EXPENSES),c);c=KJE.replace("LINE_42_CREDIT_FOR_THE_ELDERLY_OR_DISABLED",b.dollars(this.LINE_42_CREDIT_FOR_THE_ELDERLY_OR_DISABLED),c);c=KJE.replace("LINE_43_CHILD_TAX_CREDIT",b.dollars(this.LINE_43_CHILD_TAX_CREDIT),c);c=KJE.replace("LINE_44_EDUCATION_CREDITS",b.dollars(this.LINE_44_EDUCATION_CREDITS),c);c=KJE.replace("LINE_45_ADOPTION_CREDIT",b.dollars(this.LINE_45_ADOPTION_CREDIT),c);c=KJE.replace("LINE_46_FOREIGN_TAX_CREDIT",b.dollars(this.LINE_46_FOREIGN_TAX_CREDIT),c);c=KJE.replace("LINE_47_OTHER_CREDITS",b.dollars(this.LINE_47_OTHER_CREDITS),c);c=KJE.replace("LINE_48_TOTAL_CREDITS",b.dollars(this.LINE_48_TOTAL_CREDITS),c);c=KJE.replace("LINE_49_TOTAL_TAX_AFTER_CREDITS",b.dollars(this.LINE_49_TOTAL_TAX_AFTER_CREDITS+this.LINE_51_ALTERNATIVE_MINIMUM_TAX+this.LINE_51a_EXCESS_PREMIMUM_TAX),c);c=KJE.replace("LINE_50_SELFEMPLOYMENT_TAX",b.dollars(this.LINE_50_SELFEMPLOYMENT_TAX),c);c=KJE.replace("LINE_51_ALTERNATIVE_MINIMUM_TAX",b.dollars(this.LINE_51_ALTERNATIVE_MINIMUM_TAX),c);c=KJE.replace("LINE_51a_EXCESS_PREMIMUM_TAX",b.dollars(this.LINE_51a_EXCESS_PREMIMUM_TAX),c);c=KJE.replace("LINE_52_SOCIAL_SECURITY_AND_MEDICARE_ON_TIPS_NOT_REPORTED",b.dollars(this.LINE_52_SOCIAL_SECURITY_AND_MEDICARE_ON_TIPS_NOT_REPORTED),c);c=KJE.replace("LINE_53_TAX_ON_IRAS_AND_OTHER_RETIREMENT_PLANS",b.dollars(this.LINE_53_TAX_ON_IRAS_AND_OTHER_RETIREMENT_PLANS),c);c=KJE.replace("LINE_54_ADVANCE_EARNED_INCOME_CREDIT_PAYMENTS",b.dollars(this.LINE_54_ADVANCE_EARNED_INCOME_CREDIT_PAYMENTS),c);c=KJE.replace("LINE_55_HOUSEHOLD_EMPLOYMENT_TAXES",b.dollars(this.LINE_55_HOUSEHOLD_EMPLOYMENT_TAXES),c);c=KJE.replace("LINE_55B",b.dollars(this.LINE_55B),c);c=KJE.replace("TOTAL_OTHER_TAXES",b.dollars(this.TOTAL_OTHER_TAXES-this.LINE_51_ALTERNATIVE_MINIMUM_TAX-this.LINE_51a_EXCESS_PREMIMUM_TAX),c);c=KJE.replace("LINE_56_TOTAL_TAX",b.dollars(this.LINE_56_TOTAL_TAX),c);c=KJE.replace("LINE_57_FEDERAL_INCOME_TAX_WITHHELD",b.dollars(this.LINE_57_FEDERAL_INCOME_TAX_WITHHELD),c);c=KJE.replace("LINE_58_2000_ESTIMATED_TAX_PAYMENTS",b.dollars(this.LINE_58_2000_ESTIMATED_TAX_PAYMENTS),c);c=KJE.replace("LINE_59_EARNED_INCOME_CREDIT",b.dollars(this.LINE_59_EARNED_INCOME_CREDIT),c);c=KJE.replace("LINE_61_AMOUNT_PAID_WITH_FORM_4868",b.dollars(this.LINE_61_AMOUNT_PAID_WITH_FORM_4868),c);c=KJE.replace("LINE_62_EXCESS_SOCIAL_SECURITY_AND_RRTA_TAX_WITHHELD",b.dollars(this.LINE_62_EXCESS_SOCIAL_SECURITY_AND_RRTA_TAX_WITHHELD),c);c=KJE.replace("LINE_63_OTHER_PAYMENTS",b.dollars(this.LINE_63_OTHER_PAYMENTS),c);c=KJE.replace("LINE_64_TOTAL_PAYMENTS",b.dollars(this.LINE_64_TOTAL_PAYMENTS),c);c=KJE.replace("REFUND_OR_OVERPAYMENT_AMT",b.dollars(this.REFUND_OR_OVERPAYMENT_AMT),c);c=KJE.replace("REFUND_OR_OVERPAYMENT_TEXT",this.REFUND_OR_OVERPAYMENT_TEXT,c);c=KJE.replace("AVERAGE_TAX_RATE",b.percent(this.AVERAGE_TAX_RATE,2),c);c=KJE.replace("MARGINAL_TAX_RATE",b.percent(this.MARGINAL_TAX_RATE,2),c);c=KJE.replace("BRACKET_TAX_RATE",b.percent(this.BRACKET_TAX_RATE,2),c);c=KJE.replace("MARGINAL_TAX_INCREMENT",b.dollars(this.MARGINAL_TAX_INCREMENT),c);c=KJE.replace("EX_START_PHASE_OUT",b.dollars(this.EX_START_PHASE_OUT[this.LINE_1_FILING_STATUS]),c);c=KJE.replace("ITEMIZED_REDUCTION_STARTS",b.dollars(this.ITEMIZED_REDUCTION_STARTS[this.LINE_1_FILING_STATUS]),c);c=KJE.replace("CHILD_TAX_PHASE_OUT",b.dollars(this.CHILD_TAX_PHASE_OUT[this.LINE_1_FILING_STATUS]),c);c=KJE.replace("CHILD_TAX_CREDIT_AMT",b.dollars(this.CHILD_TAX_CREDIT_AMT),c);c=KJE.replace("ADJUST_ITEMIZED_DEDUCTIONS",b.dollars(this.ADJUST_ITEMIZED_DEDUCTIONS),c);c=KJE.replace("LINE_42_TOTAL",b.dollars(this.LINE_51_ALTERNATIVE_MINIMUM_TAX+this.LINE_40_TAX+this.LINE_51a_EXCESS_PREMIMUM_TAX),c);c=KJE.replace("NEW_26_TUITION_AND_FEES",b.dollars(this.NEW_26_TUITION_AND_FEES),c);c=KJE.replace("NONTAXABLE_COMBAT_PAY",b.dollars(this.NONTAXABLE_COMBAT_PAY),c);c=KJE.replace("EIC_INCOME_REDUCTION",b.dollars(this.EIC_INCOME_REDUCTION),c);c=KJE.replace("TOTAL_REFUNDABLE_CREDITS",b.dollars(this.TOTAL_REFUNDABLE_CREDITS),c);c=KJE.replace("TOTAL_TAX_BEFORE_REFUNDABLE_CREDITS",b.dollars(this.TOTAL_TAX_BEFORE_REFUNDABLE_CREDITS),c);c=KJE.replace("ADDITIONAL_CHILD_TAX_CREDIT",b.dollars(this.ADDITIONAL_CHILD_TAX_CREDIT),c);c=KJE.replace("AMERICAN_OPP_NONREFUNDABLE",b.dollars(this.AMERICAN_OPP_NONREFUNDABLE),c);c=KJE.replace("AMERICAN_OPP_REFUNDABLE",b.dollars(this.AMERICAN_OPP_REFUNDABLE),c);c=KJE.replace("VALID_AGE_RANGE",b.yesno(this.VALID_AGE_RANGE?1:0),c);c=KJE.replace("QUALIFYING_CHILD_OF_ANOTHER",b.yesno(this.QUALIFYING_CHILD_OF_ANOTHER?1:0),c);c=KJE.replace("LIVED_IN_THE_US",b.yesno(this.LIVED_IN_THE_US?1:0),c);c=KJE.replace("NEW_48_RETIREMENT_SAVINGS_CREDIT",b.dollars(this.NEW_48_RETIREMENT_SAVINGS_CREDIT),c);c=KJE.replace("LINE_9_OTHER_DIVIDENDS",b.dollars(this.LINE_9_OTHER_DIVIDENDS),c);c=KJE.replace("LINE_13_SHORT_TERM_CAP_GAIN",b.dollars(this.LINE_13_SHORT_TERM_CAP_GAIN),c);c=KJE.replace("LINE_13_LONG_TERM_CAP_GAIN",b.dollars(this.LINE_13_LONG_TERM_CAP_GAIN),c);c=KJE.replace("CERTAIN_BUSINESS_EXPENSES",b.dollars(this.CERTAIN_BUSINESS_EXPENSES),c);c=KJE.replace("HEALTH_SAVINGS_ACCOUNT",b.dollars(this.HEALTH_SAVINGS_ACCOUNT),c);c=KJE.replace("ADJUSTED_TUITION_FEES_DEDUCTION",b.dollars(this.ADJUSTED_TUITION_FEES_DEDUCTION),c);c=KJE.replace("TUITION_FEES_DEDUCTION",b.dollars(this.TUITION_FEES_DEDUCTION),c);c=KJE.replace("DOMESTIC_PRODUCTION_DEDUCTION",b.dollars(this.DOMESTIC_PRODUCTION_DEDUCTION),c);c=KJE.replace("MEDICARE_UNEARNED_SURTAX",b.dollars(this.MEDICARE_UNEARNED_SURTAX),c);c=KJE.replace("MEDICARE_INCOME_SURTAX",b.dollars(this.MEDICARE_INCOME_SURTAX),c);c=KJE.replace("MEDICARE_UNEARNED_RATE",b.percent(KJE.Default.MEDICARE_UNEARNED_RATE,1),c);c=KJE.replace("MEDICARE_INCOME_RATE",b.percent(KJE.Default.MEDICARE_INCOME_RATE,1),c);c=KJE.replace("MEDICARE_INCOME_AMT",b.dollars(this.MEDICARE_INCOME_AMT),c);c=KJE.replace("MEDICARE_UNEARNED_AMT",b.dollars(this.MEDICARE_UNEARNED_AMT),c);c=KJE.replace("SHDA_16_GIFT_CASH",b.dollars(this.SHDA_16_GIFT_CASH),c);if(this.formatTax1040Calc){c=this.formatTax1040Calc(c)}c=KJE.replace("HEALTHCARE_INDIVIDUAL_RESPONSIBILITY",b.dollars(this.HEALTHCARE_INDIVIDUAL_RESPONSIBILITY),c);c=KJE.replace("HEALTHCARE_NET_PREMIUM_CREDIT",b.dollars(this.HEALTHCARE_NET_PREMIUM_CREDIT),c);c=KJE.replace("HIGHER_INCOME_TOTAL_TAX",b.dollars(this.HIGHER_INCOME_TOTAL_TAX),c);return c};KJE.Tax1040Calc.prototype.dTaxCalculation=function(t,aK,N,ax){ax=(ax?ax:0);t=(t?t:0);N=(N?N:0);aK=(aK?aK:0);var aT=this.LINE_6A_PERSONAL_EXEMPTION;var ab=this.LINE_6B_SPOUSE_EXEMPTION;var Z=this.LINE_6C_DEPENDANTS;var B=this.LINE_6C_DEPENDANTS_QUALIFYING_FOR_CHILD_TAX_CREDIT;var aL=this.LINE_8B_TAXEXEMPT_INTEREST;var S=this.LINE_23_IRA_DEDUCTION;var a6=this.LINE_26_MOVING_EXPENSES;var s=this.LINE_28_SELFEMPLOYED_HEALTH_INSURANCE_DEDUCTION;var aP=this.LINE_29_KEOP_AND_SELF_EMPLOYED_SEP_AND_SIMPLE_PLANS;var C=this.LINE_30_PENALTY_ON_EARLY_WITHDRAWAL_OF_SAVINGS;var ac=this.LINE_31_ALIMONY_PAID;var H=this.LINE_35A_YOU_WERE_65_OR_OLDER;var bf=this.LINE_35A_BLIND;var g=this.LINE_35A_BLIND_SPOUSE;var d=this.LINE_35A_SPOUSE_WAS_65_OR_OLDER;var ap=this.LINE_36_ITEMIZED_DEDUCTIONS+this.SHDA_16_GIFT_CASH;var av=this.LINE_36_CAN_SOMEONE_CLAIM_YOU_AS_A_DEPENDENT;var a4=this.LINE_41_CREDIT_FOR_CHILD_AND_DEPENDENT_CARE_EXPENSES;var aw=this.LINE_42_CREDIT_FOR_THE_ELDERLY_OR_DISABLED;var a5=this.LINE_44_EDUCATION_CREDITS;var be=this.LINE_45_ADOPTION_CREDIT;var W=this.LINE_46_FOREIGN_TAX_CREDIT;var aU=this.LINE_47_OTHER_CREDITS;var bc=this.LINE_51_ALTERNATIVE_MINIMUM_TAX;var af=this.LINE_51a_EXCESS_PREMIMUM_TAX;var m=this.LINE_52_SOCIAL_SECURITY_AND_MEDICARE_ON_TIPS_NOT_REPORTED;var a8=this.LINE_53_TAX_ON_IRAS_AND_OTHER_RETIREMENT_PLANS;var bb=this.LINE_54_ADVANCE_EARNED_INCOME_CREDIT_PAYMENTS;var f=this.LINE_55_HOUSEHOLD_EMPLOYMENT_TAXES;var ar=this.LINE_55B;var aW=this.LINE_63_OTHER_PAYMENTS;var aV=this.NEW_26_TUITION_AND_FEES;var a2=this.LINE_12_BUSINESS_INCOME_OR_LOSS+ax;var w=this.LINE_12_SPOUSE_BUSINESS_INCOME_OR_LOSS;var ag=this.LINE_18_FARM_INCOME_OR_LOSS;var at=this.LINE_24_STUDENT_LOAN_INTEREST_DEDUCTION;var p=this.LINE_7_WAGES_SALARIES_TIPS_ETC+t;var v=this.LINE_7_SPOUSE_WAGES_SALARIES_TIPS_ETC;var E=this.EDUCATOR_EXPENSES;var aJ=this.LINE_1_FILING_STATUS;var K=this.CERTAIN_BUSINESS_EXPENSES;var bd=this.HEALTH_SAVINGS_ACCOUNT;var a9=this.DOMESTIC_PRODUCTION_DEDUCTION;var A=this.TUITION_FEES_DEDUCTION;var l=this.EIC_INCOME_REDUCTION;var o=this.LINE_8A_TAXABLE_INTEREST;var Y=this.LINE_9_ORDINARY_DIVIDENDS;var aS=this.LINE_13_LONG_TERM_CAP_GAIN+N;var r=this.LINE_13_SHORT_TERM_CAP_GAIN+aK;var V=this.VALID_AGE_RANGE;var ai=this.QUALIFYING_CHILD_OF_ANOTHER;var aX=this.LIVED_IN_THE_US;var j=this.NONTAXABLE_COMBAT_PAY;var aY=this.LINE_6C_DEPENDANTS_QUALIFYING_FOR_EARNED_INCOME_CREDIT;var ad=this.LINE_9_OTHER_DIVIDENDS;var T=this.LINE_13_CAPITAL_GAIN_OR_LOSS;var q=this.NEW_48_RETIREMENT_SAVINGS_CREDIT;var b=aT+ab+Z;var an=this.LINE_22_TOTAL_INCOME+N+aK+ax+t;var O=0;var F=0;if((a2+ag)>0){var aq=(a2+ag)*(1-this.SOCIAL_SECURITY_CURRENT_RATE-this.MEDICARE_CURRENT_RATE);if(aq>=400){var a=this.SOCIAL_SECURITY_CURRENT_MAX-p;a=((a0){var aq=(w)*(1-this.SOCIAL_SECURITY_CURRENT_RATE-this.MEDICARE_CURRENT_RATE);if(aq>=400){var a=this.SOCIAL_SECURITY_CURRENT_MAX-v;a=((a this.PHASEOUT_START_STUDENT_LOAN_INTEREST_DEDUCTION[aJ]&&J =this.PHASEOUT_END_STUDENT_LOAN_INTEREST_DEDUCTION[aJ]){ay=0}}var ao=A;if(J>this.PHASEOUT_END_TUITION_FEES_DEDUCTION[aJ]){ao=0}else{if(J>this.PHASEOUT_START_TUITION_FEES_DEDUCTION[aJ]&&J<=this.PHASEOUT_END_TUITION_FEES_DEDUCTION[aJ]){if(A>this.MID_TUITION_FEES_DEDUCTION){ao=this.MID_TUITION_FEES_DEDUCTION}}}var aR=S+ay+E+a6+O+s+aP+C+ac+K+bd+ao+a9;var a3=an-aR;var aN=H+bf+d+g;var u=0;if(av==0){if(aN==0){u=KJE.Default.TAX_STANDARD_DEDUCTION[aJ]}else{if(aN==1){u=this.FILING_STATUS_BLIND65_1[aJ]}else{if(aN==2){u=this.FILING_STATUS_BLIND65_2[aJ]}else{if(aN==3){u=this.FILING_STATUS_BLIND65_3[aJ]}else{if(aN==4){u=this.FILING_STATUS_BLIND65_4[aJ]}}}}}}else{if((this.DEP_STANDARD_DEDUCTION_MAX_OVER_INCOME+p) KJE.Default.TAX_STANDARD_DEDUCTION[aJ]){u=KJE.Default.TAX_STANDARD_DEDUCTION[aJ]}if(aN>0){u+=aN*this.BLIND65_OLD_STANDARD_DEDUCTION_FACTOR[aJ]}}var aB=0;var aQ=ap;if(this.ITEMIZED_REDUCTION_STARTS[aJ] aQ){aB=u}else{aB=aQ}var G=a3-aB;var I=this.EX_VALUE*b;if(this.EX_START_PHASE_OUT[aJ] k?D:k)}}var X=G-I;if(X<0){X=0}var L=this.dTaxAmount(X,aJ);var ak="";if((T>0&&aS>0)||(ad>0)){var ba=(aS<(aS+r)?aS:(aS+r));if(ba<0){ba=0}ba+=ad;var Q=X-ba;if(Q<0){Q=0}var ah=0;var U=0;if(Q>KJE.Default.TAX_BREAK_POINT[6][aJ]){ah=0;U=ba}else{if(Q>KJE.Default.TAX_BREAK_POINT[2][aJ]){U=X-KJE.Default.TAX_BREAK_POINT[6][aJ];if(U<0){U=0}ah=ba-U}else{U=X-KJE.Default.TAX_BREAK_POINT[6][aJ];if(U<0){U=0}ah=X-KJE.Default.TAX_BREAK_POINT[2][aJ]-U;if(ah<0){ah=0}}}var aG=ah*this.CAP_RATE1+U*this.CAP_RATE2;if(aG<0){aG=0}var aF=this.dTaxAmount(Q,aJ);var aE=aG+aF;var aD=this.dTaxAmount(X,aJ);var aA=(aE this.CHILD_TAX_PHASE_OUT[aJ]){var aC=Math.ceil((a3-this.CHILD_TAX_PHASE_OUT[aJ])/this.CHILD_TAX_INCOME_INCREMENT)*this.CHILD_TAX_PHASE_OUT_INC;if(aC>aI){aI=0}else{aI-=aC}}var z=0;var aZ=0;if(a3>KJE.Default.MEDICARE_SURTAX_BEGIN[aJ]){aZ=o+Y+T+this.LINE_14_OTHER_GAINS_OR_LOSSES+this.LINE_21_OTHER_INCOME+this.LINE_17_INCOME_FROM_SCHEDULE_E;if(a3-aZ<=KJE.Default.MEDICARE_SURTAX_BEGIN[aJ]){aZ=(a3-KJE.Default.MEDICARE_SURTAX_BEGIN[aJ])}z=aZ*KJE.Default.MEDICARE_UNEARNED_RATE}var c=0;var R=p+v+a2+w+ag-KJE.Default.MEDICARE_SURTAX_BEGIN[aJ];if(R>0){c=R*KJE.Default.MEDICARE_INCOME_RATE}else{R=0}var ae=0;if(this.RC){var P=this.RC;P.clear();P.LINE_1_FILING_STATUS=aJ;P.DEPENDENT_OF_ANOTHER=(av==1);P.NUMBER_OF_CHILDREN=aY;P.ADJUSTED_GROSS_INCOME=a3;P.SELF_EMPLOYMENT_INCOME=a2+w+ag-O;P.LINE_7_WAGES_SALARIES_TIPS_ETC=p-l;P.INVESTMENT_INCOME=o+aL+Y+aS+r;P.VALID_AGE_RANGE=V;P.QUALIFYING_CHILD_OF_ANOTHER=ai;P.LIVED_IN_THE_US=aX;P.NONTAXABLE_COMBAT_PAY=j;P.calculate();var ae=P.EIC}var x=Math.round(aV*0.6);var aH=aV-x;var e=a4+aw+aI+a5+be+W+aU+q+x;var M=L-e;var a7=0;if(M<0){var a0=aI;var aa=0;var y=Math.round(L-(e-aI));if(y>0){a0-=y;aa+=y}else{y=0}var al=Math.round((p+a2+w-this.CHILD_TAX_EXTRA_CREDIT_INCOME_MIN)*this.CHILD_TAX_EXTRA_CREDIT_INCOME_FACTOR);if(al<0){al=0}if(al aI){aa=aI-a0}e=e-aI+aa;aI=aa;M=y-aI}var az=ae+aW+a7+aH+this.HEALTHCARE_NET_PREMIUM_CREDIT;var au=F+bc+af+m+a8+bb+f+ar+z+c+ +this.HEALTHCARE_INDIVIDUAL_RESPONSIBILITY;var h=M+au-az;this.TOTAL_TAX_BEFORE_REFUNDABLE_CREDITS=h+az;this.LINE_6D_TOTAL_EXEMPTIONS_CLAIMED=b;this.ADJUSTED_TUITION_FEES_DEDUCTION=ao;this.LINE_32_TOTAL_ADJUSTMENTS_23_THROUGH_31=aR;this.LINE_33_ADJUSTED_GROSS_INCOME=a3;this.LINE_35A_TOTAL_CREDITS=aN;this.MAGI_STUDENT_LOAN_INTEREST_DEDUCTION=J;this.LINE_48_TOTAL_CREDITS=e;this.LINE_49_TOTAL_TAX_AFTER_CREDITS=M;this.LINE_43_CHILD_TAX_CREDIT=aI;this.TOTAL_OTHER_TAXES=au;this.TOTAL_REFUNDABLE_CREDITS=az;this.LINE_59_EARNED_INCOME_CREDIT=ae;this.ADDITIONAL_CHILD_TAX_CREDIT=a7;this.AMERICAN_OPP_NONREFUNDABLE=x;this.AMERICAN_OPP_REFUNDABLE=aH;this.LINE_27_ONEHALF_OF_SELFEMPLOYMENT_TAX=O;this.LINE_50_SELFEMPLOYMENT_TAX=F;this.STUDENT_LOAN_INTEREST_DEDUCTION=ay;this.LINE_40_TAX=L;this.LINE_36_STANDARD_DEDUCTION=u;this.ADJUST_ITEMIZED_DEDUCTIONS=aQ;this.LINE_39_TAXABLE_INCOME=X;this.LINE_36_DEDUCTION_TO_USE=aB;this.LINE_37_INCOME_MINUS_DEDUCTIONS=G;this.LINE_38_DEDUCTION_FOR_EXEMPTIONS=I;this.CAPITAL_GAINS_MSG=ak;this.MEDICARE_UNEARNED_SURTAX=z;this.MEDICARE_INCOME_SURTAX=c;this.MEDICARE_UNEARNED_AMT=aZ;this.MEDICARE_INCOME_AMT=R;return h};KJE.Tax1040Calc.prototype.dTaxAmount=function(b,a){var c=KJE.Default.dTaxAndBracket(b,a);this.BRACKET_TAX_RATE=c.BRACKET;return c.TAX};KJE.Tax1040Calc.prototype.setDependantStatus=function(c,b){if(c>2){throw"Dependent status must be 2 or less."}var e=1;var a=0;var d=0;var f=0;if(this.LINE_1_FILING_STATUS==KJE.Default.iSGL||this.LINE_1_FILING_STATUS==KJE.Default.iMFS||this.LINE_1_FILING_STATUS==KJE.Default.iHOH){if(c==0){f=1;e=0}}else{if(c==0){e=0;f=1;d=1}else{if(c==1){d=1}}}this.LINE_6C_DEPENDANTS=a+(b?b:0);this.LINE_36_CAN_SOMEONE_CLAIM_YOU_AS_A_DEPENDENT=e;this.LINE_6B_SPOUSE_EXEMPTION=d;this.LINE_6A_PERSONAL_EXEMPTION=f};KJE.Tax1040Calc.prototype.getGraphTitle=function(b){var a=this.MSG_TAX_RESULT1+" "+this.MSG_TAX_RESULT2+"";var c=KJE;if(b){a=KJE.replace("AVERAGE_TAX_RATE",c.percent(this.AVERAGE_TAX_RATE,2),a);a=KJE.replace("LINE_22_TOTAL_INCOME",c.dollars(this.LINE_22_TOTAL_INCOME),a);a=KJE.replace("LINE_64_TOTAL_PAYMENTS",c.dollars(this.LINE_64_TOTAL_PAYMENTS),a);a=KJE.replace("REFUND_OR_OVERPAYMENT_TEXT",this.REFUND_OR_OVERPAYMENT_TEXT,a);a=KJE.replace("REFUND_OR_OVERPAYMENT_AMT",c.dollars(this.REFUND_OR_OVERPAYMENT_AMT),a);a=KJE.replace("BRACKET_TAX_RATE",c.percent(this.BRACKET_TAX_RATE,2),a);a=KJE.replace("LINE_56_TOTAL_TAX",c.dollars(this.LINE_56_TOTAL_TAX),a)}return a};KJE.Tax1040Calc.prototype.getGraphTitleMargin=function(b){var a="";if(b){a=this.MARGINAL_TEXT1+""+this.MARGINAL_TEXT2+""}else{a=this.MSG_MARGINAL_TEXT1+""+this.MSG_MARGINAL_TEXT2+""}return a};KJE.Tax1040Calc.prototype.formatGraph=function(b,c){var a=KJE.replace("LINE_56_TOTAL_TAX",KJE.dollars(this.LINE_56_TOTAL_TAX),this.MSG_TAX_RESULT_REPORT);c[0].setTitle(a);c[0].setTitleGraph(a);c[0].show(true);c[0].paint()};KJE.Default.MEDICARE_UNEARNED_RATE=0.038;KJE.Default.MEDICARE_INCOME_RATE=0.009;KJE.Default.MEDICARE_SURTAX_BEGIN=[250000,200000,200000,125000,250000];KJE.Default.iMFJ=0;KJE.Default.iSGL=1;KJE.Default.iHOH=2;KJE.Default.iMFS=3;KJE.Default.iWID=4;KJE.Default.FILING_STATUS_DESC=KJE.parameters.get("ARRAY_FILING_STATUS_DESC",["Married filing jointly","Single","Head of household","Married filing separately","Qualified widow(er)"]);KJE.Default.FILING_STATUS_ID=KJE.parameters.get("ARRAY_FILING_STATUS_ID",[0,1,2,3,4]);KJE.Default.FILING_STATUS_ID_SHORT=[KJE.Default.iMFJ,KJE.Default.iSGL];KJE.Default.FILING_STATUS_DESC_SHORT=[KJE.Default.FILING_STATUS_DESC[KJE.Default.iMFJ],KJE.Default.FILING_STATUS_DESC[KJE.Default.iSGL]];KJE.Default.TAX_RATES=[0.1,0.15,0.25,0.28,0.33,0.35,0.396];KJE.Default.TAX_BREAK_POINT=[[0,0,0,0,0],[18650,9325,13350,9325,18650],[75900,37950,50800,37950,75900],[153100,91900,131200,76550,153100],[233350,191650,212500,116675,233350],[416700,416700,416700,208350,416700],[470700,418400,444550,235350,470700]];KJE.Default.TAX_BASE_TAX=[[0,0,0,0,0],[1865,932.5,1335,932.5,1865],[10452.5,5226.25,6952.5,5226.25,10452.5],[29752.5,18713.75,27052.5,14876.25,29752.5],[52222.5,46643.75,49816.5,26111.25,52222.5],[112728,120910.25,117202.5,56364,112728],[131628,121505.25,126950,65814,131628]];KJE.Default.TAX_STANDARD_DEDUCTION=[12700,6350,9350,6350,12700];KJE.Default.dTaxAndBracket=function(g,e){var d=KJE.Default.TAX_BREAK_POINT;var f=KJE.Default.TAX_BASE_TAX;var b=KJE.Default.TAX_RATES;var h=0;var a=0;for(n=d.length-1;n>=0;n--){var c=d[n][e];if(cAccumulation Balances if All Distributions are Reinvested by Year"};KJE.RothConversionCalc.prototype.clear=function(){this.AMOUNT_TO_CONVERT=0;this.YOUR_AGE=0;this.OWNER_DIES_AGE=0;this.BENEFICIARY_AGE=0;this.PRE_RATE_OF_RETURN=0};KJE.RothConversionCalc.prototype.calculate=function(G){var e=KJE;var F=this.AMOUNT_TO_CONVERT;var k=this.YOUR_AGE;var p=this.OWNER_DIES_AGE;var o=this.BENEFICIARY_AGE;var v=this.PRE_RATE_OF_RETURN;var u=this.RMDProjections;for(var K=0;K this.TOTAL_IRA_BALANCES){throw ("Amount to convert can't exceed total of account total")}if(this.TOTAL_IRA_BASIS>this.TOTAL_IRA_BALANCES){throw ("Non-deductible contributions can't exceed total of account total")}this.TAXABLE_PERCENT=(this.TOTAL_IRA_BALANCES==0?0:e.round(this.TOTAL_IRA_BASIS/this.TOTAL_IRA_BALANCES,3));this.TAXABLE_CONVERSION=e.round(F*(1-this.TAXABLE_PERCENT),0);var x=e.round(F*(this.TAXABLE_PERCENT),0);var K=0;var h=this.RC1;if(this.RATE_TO_USE){h.clear();h.LINE_7_WAGES_SALARIES_TIPS_ETC=this.LINE_7_WAGES_SALARIES_TIPS_ETC;h.LINE_1_FILING_STATUS=this.FEDERAL_TAX_FILING_STATUS;h.MARGINAL_TAX_INCREMENTS[0]=this.TAXABLE_CONVERSION;h.MARGINAL_TAX_INCREMENTS[1]=this.TAXABLE_CONVERSION;h.MARGINAL_TAX_CALC_INCOME_CUTOFF=this.TAXABLE_CONVERSION;h.calculate();this.MARGINAL_TAX_RATE=h.MARGINAL_TAX_RATE}var E=true;this.ESTIMATED_TAXES_DUE=e.round(this.MARGINAL_TAX_RATE,4)*this.TAXABLE_CONVERSION;if(this.RATE_TO_USE){if(this.LINE_7_WAGES_SALARIES_TIPS_ETC<=0){E=false}}else{if(this.MARGINAL_TAX_RATE<=0){E=false}}this.bTAXES_ENTERED=E;this.ESTIMATED_TAXES_TOTAL=this.ESTIMATED_TAXES_DUE;if(this.OWNER_BIRTHDATE!=null){k=this.getAgeAtEndOfYear(this.OWNER_BIRTHDATE);if(k>115){throw ("Owner's age must be less than or equal to 115")}if(k<0){throw ("Owner's age must be greater than 0")}}if(this.OWNER_BIRTHDATE!=null){if(p>115){throw ("Owner's age at death must be less than or equal to 115")}if(p 0)){throw ("Owner's age at death must be greater than "+k)}}else{if(this.OWNER_BIRTHDATE==null){p=0}}if(this.USE_NEXT_GENERATION&&this.BENEFICIARY_BIRTHDATE==null){G=false;throw ("Beneficiary's birthdate must be entered for beneficiary projections.")}else{if(this.BENEFICIARY_BIRTHDATE!=null){o=this.getAgeAtEndOfYear(this.BENEFICIARY_BIRTHDATE);if(o>112){throw ("Beneficiary's birthdate makes them over 112 years old.")}if(o+(p-k)>112){throw ("Beneficiary's birthdate makes them "+e.input(o+(p-k))+" before receiving any distributions.")}if(o<0){throw ("Beneficiary's birthdate makes their age less than zero.")}if(this.USE_NEXT_GENERATION){if(this.BENEFICIARY_DIES_AGE>112){throw ("Beneficiary's age at death must be less than or equal to 112")}if(this.BENEFICIARY_DIES_AGE 112){throw ("Spouse's beneficiary's birthdate makes them "+e.input(M+(this.BENEFICIARY_DIES_AGE-this.BENEFICIARY_DIES_AGE))+" before receiving any distributions.")}if(M<0){throw ("Spouse's beneficiary's age must be greater than 0")}}if(p this.EARLY_WITHDRAWAL_AGE;O.ACCOUNT_TYPE=KJE.RMDProjectionCalc.TYPE_ROTH;O.TAX_RATE=0;O.TAX_RATE_INVEST=this.TAX_RATE_INVEST/100;O.TAX_RATE_BENEFICIARY=0;D.ACCOUNT_TYPE=KJE.RMDProjectionCalc.TYPE_TRADITIONAL;D.TAX_RATE=this.TAX_RATE_ATR/100;D.TAX_RATE_INVEST=this.TAX_RATE_INVEST/100;D.TAX_RATE_BENEFICIARY=this.TAX_RATE_BENEFICIARY/100;D.ACCOUNT_BALANCE=F;if(this.USE_IRA_TO_PAY_TAXES){D.ESTIMATED_TAXES_DUE=0}else{D.ESTIMATED_TAXES_DUE=this.ESTIMATED_TAXES_DUE}this.YRS_BF_RTR=(this.AGE_ATR-k);this.YRS_BF_DEATH=(p-k);this.ROR_AF_TAX=((v/100)*(1-this.TAX_RATE_INVEST/100));this.NET_PENALTY=0;if(this.USE_IRA_TO_PAY_TAXES){if(this.CALC_DISTRIBUTION_PENALTY&&!this.AGE_595){this.NET_PENALTY=e.round(this.ESTIMATED_TAXES_TOTAL*KJE.RMDProjectionCalc.NET_EARLY_WITHDRAWAL_PENALTY_RATE,0)}O.ACCOUNT_BALANCE=F-this.NET_PENALTY-this.ESTIMATED_TAXES_TOTAL;this.IRA_TAX_PMT_RTN_ATR=0}else{O.ACCOUNT_BALANCE=F;var d=this.YRS_BF_RTR;if(this.YRS_BF_RTR<=0){d=0}this.IRA_TAX_PMT_RTN_ATR=KJE.FV_AMT(this.ROR_AF_TAX,d,this.ESTIMATED_TAXES_DUE)}for(var J=0;J f){f=O.DS_BALANCE[J]}if(D.DS_BALANCE[J]>I){I=D.DS_BALANCE[J]}}this.sMaxValuesBold[0]=e.dollars(f);this.sMaxValuesBold[1]=e.dollars(I);this.dYRS_BF_RTR=(this.YRS_BF_RTR<0?0:this.YRS_BF_RTR);this.IRA_TAX_ATR=((this.TRADITIONAL_ATR-x)*(this.TAX_RATE_ATR/100));this.IRA_AF_TAX_ATR=(this.TRADITIONAL_ATR-this.IRA_TAX_ATR);this.IRA_TOT_ATR=(this.IRA_AF_TAX_ATR+this.IRA_TAX_PMT_RTN_ATR);this.ATR_$_DIFF=(this.ROTH_ATR-this.IRA_TOT_ATR);if(this.ATR_$_DIFF>=0){this.ATR_DIFF_MSG=this.MSG_INCREASE+" "+e.dollars(this.ATR_$_DIFF);if(this.USE_IRA_TO_PAY_TAXES){this.ATR_EXTENDED_MSG=this.MSG_POSITIVE_FUNDING_FROM_IRA}else{this.ATR_EXTENDED_MSG=this.MSG_POSITIVE_FUNDING_FROM_OUTSIDE}}else{this.ATR_DIFF_MSG=this.MSG_DECREASE+" "+e.dollars(this.ATR_$_DIFF*(-1));this.ATR_EXTENDED_MSG=this.MSG_NEGATIVE}this.ATR_EXTENDED_MSG=KJE.replace("this.ATR_NPV",e.dollars(this.ATR_NPV,2),this.ATR_EXTENDED_MSG);this.ATR_PERC_DIFF=((this.ROTH_ATR/this.IRA_TOT_ATR)-1);this.ROTH_TOTAL=this.ROTH_ENDING+O.TOTAL_DISTRIBUTIONS;var N=O.NPV_ENDING+O.NPV_TOTAL_DISTRIBUTIONS;var B=D.NPV_ENDING+D.NPV_TOTAL_DISTRIBUTIONS;var s=O.NPV_ENDING_DEATH+O.NPV_TOTAL_DISTRIBUTIONS_OWNER;var m=D.NPV_ENDING_DEATH+D.NPV_TOTAL_DISTRIBUTIONS_OWNER;var a=O.NPV_TOTAL_DISTRIBUTIONS;var w=D.NPV_TOTAL_DISTRIBUTIONS;this.NPV_DIFF_TOTAL_DEATH=s-m;this.TRADITIONAL_ENDING_DEATH=D.NET_AFT_OWNER_DEATH;this.ROTH_ENDING_DEATH=O.NET_AFT_OWNER_DEATH;this.ROTH_TOTAL_DEATH=this.ROTH_ENDING_DEATH+O.TOTAL_DISTRIBUTIONS_OWNER;this.TRADITIONAL_TOTAL_DEATH=this.TRADITIONAL_ENDING_DEATH+D.TOTAL_DISTRIBUTIONS_OWNER_AFT;this.ROTH_ENDING=O.NET_AFT_ENDING;this.TRADITIONAL_ENDING=D.NET_AFT_ENDING;this.DIFF_TOTAL_DEATH=this.ROTH_TOTAL_DEATH-this.TRADITIONAL_TOTAL_DEATH;this.DIFF_ENDING_DEATH=this.ROTH_ENDING_DEATH-this.TRADITIONAL_ENDING_DEATH;this.DIFF_ENDING=this.ROTH_ENDING-this.TRADITIONAL_ENDING;this.TOTAL_DISTRIBUTIONS_DIFF=O.TOTAL_DISTRIBUTIONS-D.TOTAL_DISTRIBUTIONS_AFT;this.TRADITIONAL_TOTAL=this.TRADITIONAL_ENDING+D.TOTAL_DISTRIBUTIONS_AFT;this.NPV_DIFF_TOTAL=N-B;this.NPV_TRADITIONAL_WTAXACCT_TOTAL=B+this.IRA_TAX_PMT_RTN_ATR;this.NPV_TRADITIONAL_WTAXACCT_TOTAL_DEATH=m+this.IRA_TAX_PMT_RTN_ATR;this.DIFF_WITH_TAX_ACCOUNT=this.NPV_DIFF_TOTAL-this.IRA_TAX_PMT_RTN_ATR;this.DIFF_WITH_TAX_ACCOUNT_DEATH=this.NPV_DIFF_TOTAL_DEATH-this.IRA_TAX_PMT_RTN_ATR;this.DISTRIB_DIFF_WITH_TAX_ACCOUNT_DEATH=(this.DIFF_WITH_TAX_ACCOUNT_DEATH<0?this.MSG_DECREASE:this.MSG_INCREASE)+" "+e.dollars(this.DIFF_WITH_TAX_ACCOUNT_DEATH*(this.DIFF_WITH_TAX_ACCOUNT_DEATH<0?-1:1));this.NPV_ROR_PRE=(v/100)*(1-this.TAX_RATE_INVEST/100);this.NPV_ROR=(this.POST_RATE_OF_RETURN/100)*(1-this.TAX_RATE_INVEST/100);this.NPV_ROR_BENE=(this.BENE_RATE_OF_RETURN/100)*(1-this.TAX_RATE_INVEST/100);var t=this.cats=KJE.FloatArray(j);var C=this.DF_ROTH=KJE.FloatArray(j);var z=this.DF_TRADITIONAL=KJE.FloatArray(j);if(G){var A=this.sSchedule;A.clearRepeat();A.addHeader(" "," "," ",{sCell:KJE._sHeadingUnderline,sContent:A.sReportCol("Traditional IRA",1),sFormat:"COLSPAN=3"},{sCell:KJE._sHeadingUnderline,sContent:A.sReportCol("Roth IRA",2),sFormat:"COLSPAN=2"});A.addHeader(A.sReportCol("Year",3),A.sReportCol("Recipient & Life Expectancy",4),A.sReportCol(" Age at 12/31",5),A.sReportCol(" Pre-tax Distributions",6),A.sReportCol(" Net Distributions",7),A.sReportCol("12/31 Ending Balance**",9),A.sReportCol(" Net Distributions",6),A.sReportCol(" 12/31 Ending Balance",13))}var r=KJE.Default.CURRENT_YEAR;for(var J=1;J<=j;J++){K=J-1;t[K]=""+e.input(r++);C[K]=((O.DS_BALANCE[K]));z[K]=((D.DS_BALANCE[K]));if(G){if(K==0){A.addRepeat(" "," "," "," "," ",e.dollars(D.ACCOUNT_BALANCE,0)," ",e.dollars(O.ACCOUNT_BALANCE,0))}A.addRepeat(this.cats[K],D.SS_DISTRIBUTE_TO[K]+" "+e.number(D.DS_LIFE_EXPECTANCY[K],1)+" ",e.input(D.DS_AGE[K]),e.dollars(D.DS_DISTRIBUTION[K]),e.dollars(D.DS_NET_AF_DISTRIBUTION[K]),e.dollars(D.DS_BALANCE[K]),e.dollars(O.DS_NET_AF_DISTRIBUTION[K]),e.dollars(O.DS_BALANCE[K]))}}if(G&&this.bSHOW_YEARLY_ACCUMULATION){var c=this.sSchedule2;c.clearRepeat();c.addHeader(" "," "," "," ",{sCell:KJE._sHeadingUnderline,sContent:c.sReportCol("Traditional IRA",1),sFormat:"COLSPAN="+this.USE_IRA_TO_PAY_TAXES?3:4},{sCell:KJE._sHeadingUnderline,sContent:c.sReportCol("Roth IRA",2),sFormat:"COLSPAN=3"});c.addHeader(c.sReportCol(" Year ",3),(this.USE_IRA_TO_PAY_TAXES?null:c.sReportCol(" Tax Payment Invested",11)),c.sReportCol(" Reinvested Distributions",10),c.sReportCol("Traditional Ending Balance**",9),c.sReportCol(" Total Balance",12),c.sReportCol(" Reinvested Distributions",10),c.sReportCol("Roth Ending Balance",9),c.sReportCol(" Total Balance",12));for(var J=1;J<=j;J++){K=J-1;c.addRepeat(this.cats[K],(this.USE_IRA_TO_PAY_TAXES?null:e.dollars(D.DS_AFT_TAX_PAYMENT_INVESTMENT[K])),e.dollars(D.DS_AFT_DISTRIBUTION_INVESTMENT[K]),e.dollars(D.DS_BALANCE[K]),e.dollars(D.DS_BALANCE[K]+D.DS_AFT_DISTRIBUTION_INVESTMENT[K]+(this.USE_IRA_TO_PAY_TAXES?0:D.DS_AFT_TAX_PAYMENT_INVESTMENT[K])),e.dollars(O.DS_AFT_DISTRIBUTION_INVESTMENT[K]),e.dollars(O.DS_BALANCE[K]),e.dollars(O.DS_BALANCE[K]+O.DS_AFT_DISTRIBUTION_INVESTMENT[K]))}}this.TOTAL_TRAD_AFT_VALUE_AT_RETIRE=this.IRA_TAX_PMT_RTN_ATR+this.IRA_AF_TAX_ATR;this.TOTAL_TRAD_AFT_VALUE_AT_DEATH=this.TRADITIONAL_ENDING_DEATH+D.TOTAL_INVESTMENT_VALUE_AT_DEATH[0];this.TOTAL_TRAD_AFT_VALUE_AT_BENE=D.TOTAL_INVESTMENT_VALUE_AT_DEATH[2];this.TOTAL_ROTH_VALUE_AT_RETIRE=O.BALANCE_AT_RETIRE;this.TOTAL_ROTH_VALUE_AT_DEATH=this.ROTH_ENDING_DEATH+O.TOTAL_INVESTMENT_VALUE_AT_DEATH[0];this.TOTAL_ROTH_VALUE_AT_BENE=O.TOTAL_INVESTMENT_VALUE_AT_DEATH[2];this.DIFF_AFT_VALUE_AT_RETIRE=this.TOTAL_ROTH_VALUE_AT_RETIRE-this.TOTAL_TRAD_AFT_VALUE_AT_RETIRE;this.DIFF_AFT_VALUE_AT_DEATH=this.TOTAL_ROTH_VALUE_AT_DEATH-this.TOTAL_TRAD_AFT_VALUE_AT_DEATH;this.DIFF_AFT_VALUE_AT_BENE=this.TOTAL_ROTH_VALUE_AT_BENE-this.TOTAL_TRAD_AFT_VALUE_AT_BENE;this.DIFF_NPV_VALUE_AT_RETIRE=e.round(KJE.NPV_AMT(this.NPV_ROR_PRE,this.YRS_BF_RTR,this.DIFF_AFT_VALUE_AT_RETIRE),this.iDecimals);this.DIFF_NPV_VALUE_AT_DEATH=e.round(KJE.NPV_AMT(this.NPV_ROR,this.YRS_BF_DEATH-this.YRS_BF_RTR,this.DIFF_AFT_VALUE_AT_DEATH),this.iDecimals);this.DIFF_NPV_VALUE_AT_DEATH=e.round(KJE.NPV_AMT(this.NPV_ROR_PRE,this.YRS_BF_RTR,this.DIFF_NPV_VALUE_AT_DEATH),this.iDecimals);this.DIFF_NPV_VALUE_AT_BENE=e.round(KJE.NPV_AMT(this.NPV_ROR_BENE,O.YRS_BF_BENE_END-this.YRS_BF_DEATH,this.DIFF_AFT_VALUE_AT_BENE),this.iDecimals);this.DIFF_NPV_VALUE_AT_BENE=e.round(KJE.NPV_AMT(this.NPV_ROR,this.YRS_BF_DEATH-this.YRS_BF_RTR,this.DIFF_NPV_VALUE_AT_BENE),this.iDecimals);this.DIFF_NPV_VALUE_AT_BENE=e.round(KJE.NPV_AMT(this.NPV_ROR_PRE,this.YRS_BF_RTR,this.DIFF_NPV_VALUE_AT_BENE),this.iDecimals);var b=2+(this.USE_NEXT_GENERATION?1:0);var l=this.dGraph3AtRetirement=KJE.FloatArray(b);var y=y=new Array(b);var g=this.sCat3Values=new Array(b);l[0]=this.DIFF_AFT_VALUE_AT_RETIRE;l[1]=this.DIFF_AFT_VALUE_AT_DEATH;if(this.USE_NEXT_GENERATION){l[2]=this.DIFF_AFT_VALUE_AT_BENE;y[2]=e.dollars(l[2])}var L=0;for(var H=0;H ","",this.bShowReportAtRetirement,C);C=r("","",!this.bShowReportAtRetirement,C);C=r("","",false,C);C=r("","",this.YRS_BF_RTR<=0,C);C=r("","",this.YRS_BF_RTR>0,C);C=r("","",!this.USE_IRA_TO_PAY_TAXES,C);C=r("","",this.USE_IRA_TO_PAY_TAXES,C);C=r("","",this.NET_PENALTY>0,C);C=r("","",this.TRADITIONAL_ENDING!=0||this.ROTH_ENDING!=0,C);C=r("","",this.USE_NEXT_GENERATION,C);C=r("","",!this.USE_NEXT_GENERATION,C);C=r("","",this.IS_BENEFICIARY_YOUR_SPOUSE,C);C=r("","",this.bSHOW_VALUE_OF_REINVESTMENT_RMDS,C);C=KJE.replace("YRS_BF_RTR",(this.YRS_BF_RTR<=0?"Currently Retired":j.number(this.YRS_BF_RTR)),C);C=KJE.replace("ESTIMATED_TAXES_DUE",j.dollars(this.ESTIMATED_TAXES_TOTAL,s)+" due in "+j.input(KJE.Default.CURRENT_YEAR),C);C=KJE.replace("MARGINAL_TAX_RATE",j.percent(this.MARGINAL_TAX_RATE,2),C);C=KJE.replace("LINE_7_WAGES_SALARIES_TIPS_ETC",j.dollars(this.LINE_7_WAGES_SALARIES_TIPS_ETC,s)+" in "+KJE.Default.CURRENT_YEAR,C);C=KJE.replace("NPV_TRADITIONAL_WTAXACCT_TOTAL_DEATH",j.dollars(this.NPV_TRADITIONAL_WTAXACCT_TOTAL_DEATH,s),C);C=KJE.replace("NPV_TRADITIONAL_WTAXACCT_TOTAL",j.dollars(this.NPV_TRADITIONAL_WTAXACCT_TOTAL,s),C);C=KJE.replace("TRADITIONAL_ATR",j.dollars(this.TRADITIONAL_ATR,s),C);C=KJE.replace("ROTH_START",j.dollars(p.ACCOUNT_BALANCE,s),C);C=KJE.replace("TRAD_START",j.dollars(d.ACCOUNT_BALANCE,s),C);C=KJE.replace("ATR_PERC_DIFF",j.percent(this.ATR_PERC_DIFF,1),C);C=KJE.replace("ATR_$_DIFF",j.dollars(this.ATR_$_DIFF,s),C);C=KJE.replace("IRA_TAX_ATR",j.dollars(this.IRA_TAX_ATR,s),C);C=KJE.replace("ATR_DIFF_MSG",this.ATR_DIFF_MSG,C);C=KJE.replace("ATR_EXTENDED_MSG",this.ATR_EXTENDED_MSG,C);C=KJE.replace("IRA_TOT_ATR",j.dollars(this.IRA_TOT_ATR,s),C);C=KJE.replace("IRA_AF_TAX_ATR",j.dollars(this.IRA_AF_TAX_ATR,s),C);C=KJE.replace("LINE_1_FILING_STATUS",KJE.Default.FILING_STATUS_DESC[this.FEDERAL_TAX_FILING_STATUS],C);C=KJE.replace("ROTH_ATR",j.dollars(this.ROTH_ATR,s),C);C=KJE.replace("IRA_TAX_PMT_RTN_ATR",j.dollars(this.IRA_TAX_PMT_RTN_ATR),C);C=KJE.replace("IRA_TAX_PMT_RTN_DEATH",j.dollars(d.TAX_INVESTMENT_VALUE_AT_DEATH[0]),C);C=KJE.replace("IRA_TAX_PMT_RTN_SPOUSE",j.dollars(d.TAX_INVESTMENT_VALUE_AT_DEATH[1]),C);C=KJE.replace("IRA_TAX_PMT_RTN_BENE",j.dollars(d.TAX_INVESTMENT_VALUE_AT_DEATH[2]),C);var w=d.DISTRIB_INVESTMENT_VALUE_AT_DEATH[0]-p.DISTRIB_INVESTMENT_VALUE_AT_DEATH[0];var h=d.DISTRIB_INVESTMENT_VALUE_AT_DEATH[1]-p.DISTRIB_INVESTMENT_VALUE_AT_DEATH[1];var y=d.DISTRIB_INVESTMENT_VALUE_AT_DEATH[2]-p.DISTRIB_INVESTMENT_VALUE_AT_DEATH[2];if(w<0||d.NET_AFT_OWNER_DEATH<=0){w=0}if(h<0||d.NET_AFT_OWNER_DEATH<=0){h=0}if(y<0||d.NET_AFT_OWNER_DEATH<=0){y=0}C=KJE.replace("IRA_DISTRIB_RTN_DEATH",j.dollars(w),C);C=KJE.replace("IRA_DISTRIB_RTN_SPOUSE",j.dollars(h),C);C=KJE.replace("IRA_DISTRIB_RTN_BENE",j.dollars(y),C);C=KJE.replace("TOTAL_TRAD_AFT_VALUE_AT_RETIRE",j.dollars(this.TOTAL_TRAD_AFT_VALUE_AT_RETIRE),C);C=KJE.replace("TOTAL_TRAD_AFT_VALUE_AT_DEATH",j.dollars(this.TOTAL_TRAD_AFT_VALUE_AT_DEATH),C);C=KJE.replace("TOTAL_TRAD_AFT_VALUE_AT_BENE",j.dollars(this.TOTAL_TRAD_AFT_VALUE_AT_BENE),C);C=KJE.replace("TOTAL_ROTH_VALUE_AT_RETIRE",j.dollars(this.TOTAL_ROTH_VALUE_AT_RETIRE),C);C=KJE.replace("TOTAL_ROTH_VALUE_AT_DEATH",j.dollars(this.TOTAL_ROTH_VALUE_AT_DEATH),C);C=KJE.replace("TOTAL_ROTH_VALUE_AT_BENE",j.dollars(this.TOTAL_ROTH_VALUE_AT_BENE),C);if(this.DIFF_AFT_VALUE_AT_DEATH<0){C=KJE.replace("MSG_DIFF_AFT_VALUE_AT_DEATH",this.MSG_DECREASE+" "+j.dollars(this.DIFF_AFT_VALUE_AT_DEATH*-1,s),C)}else{C=KJE.replace("MSG_DIFF_AFT_VALUE_AT_DEATH",this.MSG_INCREASE+" "+j.dollars(this.DIFF_AFT_VALUE_AT_DEATH,s),C)}if(this.DIFF_AFT_VALUE_AT_BENE<0){C=KJE.replace("MSG_DIFF_AFT_VALUE_AT_BENE",this.MSG_DECREASE+" "+j.dollars(this.DIFF_AFT_VALUE_AT_BENE*-1,s),C)}else{C=KJE.replace("MSG_DIFF_AFT_VALUE_AT_BENE",this.MSG_INCREASE+" "+j.dollars(this.DIFF_AFT_VALUE_AT_BENE,s),C)}C=KJE.replace("DIFF_AFT_VALUE_AT_RETIRE",j.dollars(this.DIFF_AFT_VALUE_AT_RETIRE),C);C=KJE.replace("DIFF_AFT_VALUE_AT_DEATH",j.dollars(this.DIFF_AFT_VALUE_AT_DEATH),C);C=KJE.replace("DIFF_AFT_VALUE_AT_BENE",j.dollars(this.DIFF_AFT_VALUE_AT_BENE),C);C=KJE.replace("DIFF_NPV_VALUE_AT_RETIRE",j.dollars(this.DIFF_NPV_VALUE_AT_RETIRE),C);C=KJE.replace("DIFF_NPV_VALUE_AT_DEATH",j.dollars(this.DIFF_NPV_VALUE_AT_DEATH),C);C=KJE.replace("DIFF_NPV_VALUE_AT_BENE",j.dollars(this.DIFF_NPV_VALUE_AT_BENE),C);C=KJE.replace("TAX_RATE_INVEST",j.percent(this.TAX_RATE_INVEST/100,2),C);C=KJE.replace("TAX_RATE_BENEFICIARY",j.percent(this.TAX_RATE_BENEFICIARY/100,2),C);C=KJE.replace("TAX_RATE_ATR",j.percent(this.TAX_RATE_ATR/100,2),C);C=KJE.replace("ROR_AF_TAX",j.percent(this.ROR_AF_TAX,2),C);C=KJE.replace("USE_IRA_TO_PAY_TAXES",j.yesno(!this.USE_IRA_TO_PAY_TAXES),C);C=KJE.replace("NPV_ROR",j.percent(this.NPV_ROR,2),C);C=KJE.replace("CALC_DISTRIBUTION_PENALTY",j.yesno(!(this.USE_IRA_TO_PAY_TAXES&&this.CALC_DISTRIBUTION_PENALTY)),C);C=KJE.replace("NET_PENALTY",j.dollars(this.NET_PENALTY,s),C);C=KJE.replace("TAXABLE_PERCENT",j.percent(1-this.TAXABLE_PERCENT,1),C);C=KJE.replace("TAXABLE_CONVERSION",j.dollars(this.TAXABLE_CONVERSION,s),C);C=KJE.replace("TOTAL_IRA_BALANCES",j.dollars(this.TOTAL_IRA_BALANCES,s),C);C=KJE.replace("USE_MDIB",(this.USE_MDIB?this.MSG_UNIFORM_TABLE:this.MSG_JOINT_TABLE),C);C=KJE.replace("APPLICABLE_LIFE_EXPECTANCY",j.number(this.APPLICABLE_LIFE_EXPECTANCY,1),C);C=KJE.replace("AMOUNT_TO_CONVERT",j.dollars(this.AMOUNT_TO_CONVERT,s),C);C=KJE.replace("IS_BENEFICIARY_YOUR_SPOUSE",j.yesno(!this.IS_BENEFICIARY_YOUR_SPOUSE),C);C=KJE.replace("USE_NEXT_GENERATION",j.yesno(!this.USE_NEXT_GENERATION),C);C=KJE.replace("TOTAL_IRA_BASIS",j.dollars(this.TOTAL_IRA_BASIS,s),C);C=KJE.replace("PRE_RATE_OF_RETURN",j.percent(this.PRE_RATE_OF_RETURN/100,2),C);C=KJE.replace("POST_RATE_OF_RETURN",j.percent(this.POST_RATE_OF_RETURN/100,2),C);C=KJE.replace("MINIMUM_DISTRIBUTION",j.dollars(this.MINIMUM_DISTRIBUTION,s),C);C=KJE.replace("BIRTHDAY_AFTER_JUNE30",j.yesno(!this.BIRTHDAY_AFTER_JUNE30),C);C=KJE.replace("NOT_70_5",(this.MINIMUM_DISTRIBUTION==0?this.NOT_70_5:""),C);C=KJE.replace("ACCOUNT_NAME",this.ACCOUNT_NAME,C);C=KJE.replace("BENE_NAME",this.BENE_NAME,C);C=KJE.replace("OWNER_NAMES",(this.BENE_NAME==("")?this.OWNER_NAME:this.OWNER_NAME+" and "+this.BENE_NAME),C);C=KJE.replace("OWNER_NAME",this.OWNER_NAME,C);C=KJE.replace("YOUR_AGE",this.OWNER_BIRTHDATE==null?"":", Age "+(j.number(this.YOUR_AGE)+" as of 12/31/"+j.input(KJE.Default.CURRENT_YEAR)),C);C=KJE.replace("AGE_595",j.yesno(!this.AGE_595),C);C=KJE.replace("AGE_ATR",j.input(this.AGE_ATR),C);C=KJE.replace("OWNER_DIES_AGE","Age "+(j.number(this.OWNER_DIES_AGE)+" as of 12/31/"+j.input(this.OWNER_BIRTHDATE.getFullYear()+this.OWNER_DIES_AGE)),C);if(this.SPOUSE_BENEFICIARY_BIRTHDATE!=null){C=KJE.replace("SPOUSE_BENEFICIARY_BIRTHDATE",KJE.dateFormat(this.SPOUSE_BENEFICIARY_BIRTHDATE),C);C=KJE.replace("SPOUSE_BENEFICIARY_AGE",", Age "+(j.number(this.SPOUSE_BENEFICIARY_AGE)+" as of 12/31/"+j.input(KJE.Default.CURRENT_YEAR)),C)}else{C=KJE.replace("SPOUSE_BENEFICIARY_BIRTHDATE","N/A",C);C=KJE.replace("SPOUSE_BENEFICIARY_AGE","",C)}if(this.BENEFICIARY_BIRTHDATE!=null){C=KJE.replace("BENEFICIARY_BIRTHDATE",KJE.dateFormat(this.BENEFICIARY_BIRTHDATE),C);C=KJE.replace("BENEFICIARY_DIES_AGE","Age "+(j.number(this.BENEFICIARY_DIES_AGE)+" as of 12/31/"+j.input(this.BENEFICIARY_BIRTHDATE.getFullYear()+this.BENEFICIARY_DIES_AGE)),C);C=KJE.replace("BENEFICIARY_AGE",", Age "+(j.number(this.BENEFICIARY_AGE)+" as of 12/31/"+j.input(KJE.Default.CURRENT_YEAR)),C)}else{C=KJE.replace("BENEFICIARY_BIRTHDATE","N/A",C);C=KJE.replace("BENEFICIARY_DIES_AGE","",C);C=KJE.replace("BENEFICIARY_AGE","",C)}C=KJE.replace("OWNER_BIRTHDATE",this.OWNER_BIRTHDATE==null?"N/A":KJE.dateFormat(this.OWNER_BIRTHDATE),C);C=KJE.replace("CURRENT_DATE",KJE.dateFormat(this.CURRENT_DATE),C);C=KJE.replace("CURRENT_YEAR",j.input(KJE.Default.CURRENT_YEAR),C);C=KJE.replace("PREVIOUS_YEAR",j.input(KJE.Default.CURRENT_YEAR-1),C);C=KJE.replace("ESTIMATED_TAXES_TOTAL",j.dollars(this.ESTIMATED_TAXES_TOTAL,s),C);var k=d.TOTAL_DISTRIBUTIONS_OWNER_AFT;var g=d.TOTAL_DISTRIBUTIONS_BENE_AFT;var b=d.TOTAL_DISTRIBUTIONS_AFT;C=KJE.replace("TOTAL_DISTRIBUTIONS_OWNER_TRAD",j.dollars(k,s),C);C=KJE.replace("TOTAL_DISTRIBUTIONS_BENE_TRAD",j.dollars(g,s),C);C=KJE.replace("TOTAL_DISTRIBUTIONS_TRAD",j.dollars(b,s),C);var z=p.TOTAL_DISTRIBUTIONS_OWNER;var v=p.TOTAL_DISTRIBUTIONS_BENE;var l=p.TOTAL_DISTRIBUTIONS;C=KJE.replace("TOTAL_DISTRIBUTIONS_OWNER_ROTH",j.dollars(z,s),C);C=KJE.replace("TOTAL_DISTRIBUTIONS_BENE_ROTH",j.dollars(v,s),C);C=KJE.replace("TOTAL_DISTRIBUTIONS_ROTH",j.dollars(l,s),C);var f=p.TOTAL_DISTRIBUTIONS_SPOUSE_BENE;var x=d.TOTAL_DISTRIBUTIONS_SPOUSE_BENE_AFT;C=KJE.replace("TOTAL_DISTRIBUTIONS_SPOUSE_BENE_TRAD",j.dollars(x,s),C);C=KJE.replace("TOTAL_DISTRIBUTIONS_SPOUSE_BENE_ROTH",j.dollars(f,s),C);var a=p.DISTRIB_INVESTMENT_VALUE_AT_DEATH[0]-p.TOTAL_DISTRIBUTIONS_OWNER;var m=p.DISTRIB_INVESTMENT_VALUE_AT_DEATH[2]-p.TOTAL_DISTRIBUTIONS;C=KJE.replace("RETURN_DISTRIBUTIONS_OWNER_ROTH",j.dollars(a,s),C);C=KJE.replace("RETURN_DISTRIBUTIONS_ROTH",j.dollars(m,s),C);var t=d.DISTRIB_INVESTMENT_VALUE_AT_DEATH[0]-k;var c=d.DISTRIB_INVESTMENT_VALUE_AT_DEATH[2]-b;C=KJE.replace("RETURN_DISTRIBUTIONS_OWNER_TRAD",j.dollars(t,s),C);C=KJE.replace("RETURN_DISTRIBUTIONS_TRAD",j.dollars(c,s),C);var u=z-k;var e=f-x;var q=v-g;C=KJE.replace("TOTAL_DISTRIBUTIONS_OWNER_DIFF",j.dollars(u,s),C);C=KJE.replace("TOTAL_DISTRIBUTIONS_SPOUSE_BENE_DIFF",j.dollars(e,s),C);C=KJE.replace("TOTAL_DISTRIBUTIONS_DIFF",j.dollars(this.TOTAL_DISTRIBUTIONS_DIFF,s),C);C=KJE.replace("TOTAL_DISTRIBUTIONS_BENE_DIFF",j.dollars(q,s),C);var A=a-t;var i=m-c;C=KJE.replace("RETURN_DISTRIBUTIONS_OWNER_DIFF",j.dollars(A,s),C);C=KJE.replace("RETURN_DISTRIBUTIONS_DIFF",j.dollars(i,s),C);C=KJE.replace("ROTH_TOTAL_DEATH",j.dollars(this.ROTH_TOTAL_DEATH,s),C);C=KJE.replace("TRADITIONAL_TOTAL_DEATH",j.dollars(this.TRADITIONAL_TOTAL_DEATH,s),C);C=KJE.replace("DIFF_TOTAL_DEATH",j.dollars(this.DIFF_TOTAL_DEATH,s),C);C=KJE.replace("ROTH_ENDING_DEATH",j.dollars(this.ROTH_ENDING_DEATH,s),C);C=KJE.replace("TRADITIONAL_ENDING_DEATH",j.dollars(this.TRADITIONAL_ENDING_DEATH,s),C);C=KJE.replace("DIFF_ENDING_DEATH",j.dollars(this.DIFF_ENDING_DEATH,s),C);C=KJE.replace("DIFF_WITH_TAX_ACCOUNT_DEATH",this.DISTRIB_DIFF_WITH_TAX_ACCOUNT_DEATH,C);if(this.DIFF_WITH_TAX_ACCOUNT<0){C=KJE.replace("DIFF_WITH_TAX_ACCOUNT",this.MSG_DECREASE+" "+j.dollars(this.DIFF_WITH_TAX_ACCOUNT*-1,s),C)}else{C=KJE.replace("DIFF_WITH_TAX_ACCOUNT",this.MSG_INCREASE+" "+j.dollars(this.DIFF_WITH_TAX_ACCOUNT,s),C)}C=KJE.replace("ROTH_ENDING",j.dollars(this.ROTH_ENDING,s),C);C=KJE.replace("TRADITIONAL_ENDING",j.dollars(this.TRADITIONAL_ENDING,s),C);C=KJE.replace("DIFF_ENDING",j.dollars(this.DIFF_ENDING,s),C);C=KJE.replace("TOTAL_DISTRIBUTIONS_DIFF",j.dollars(this.TOTAL_DISTRIBUTIONS_DIFF,s),C);C=KJE.replace("ROTH_TOTAL",j.dollars(this.ROTH_TOTAL,s),C);C=KJE.replace("TRADITIONAL_TOTAL",j.dollars(this.TRADITIONAL_TOTAL,s),C);C=KJE.replace("DIFF_TOTAL",j.dollars(this.ROTH_TOTAL-this.TRADITIONAL_TOTAL,s),C);C=KJE.replace("AGE_PLANNED_WITHDRAWAL",j.number(this.AGE_PLANNED_WITHDRAWAL,0),C);C=KJE.replace("INCREASE_OF_PLANNED_WITHDRAWAL",j.percent(this.INCREASE_OF_PLANNED_WITHDRAWAL/100,1),C);C=KJE.replace("PLANNED_WITHDRAWAL",j.dollars(this.PLANNED_WITHDRAWAL,0),C);C=KJE.replace("BENE_RATE_OF_RETURN",j.percent(this.BENE_RATE_OF_RETURN/100,2),C);C=KJE.replace("ATR_NPV",j.dollars(this.ATR_NPV,s),C);C=C.replace("**REPEATING GROUP**",this.sSchedule.getRepeat());if(this.bSHOW_YEARLY_ACCUMULATION){C=C.replace("**REPEATING GROUP2**",this.REPEATING2_TITLE+this.sSchedule2.getRepeat())}else{C=C.replace("**REPEATING GROUP2**","")}this.sSchedule2.clearRepeat();this.sSchedule.clearRepeat();return C};KJE.RothConversionCalc.prototype.getBirthdayAfterJune30=function(a){if(a.getMonth()>5){return true}return false};KJE.RothConversionCalc.prototype.getAgeAtEndOfYear=function(b){var c=new Date();var a=c.getFullYear()-b.getFullYear();return Math.floor(a)};KJE.RothConversionCalc.prototype.getAgeDeath=function(b,c){var a=c.getFullYear()-b.getFullYear();return Math.floor(a)};KJE.RothConversionCalc.prototype.getAge=function(b){var c=new Date();var a=c.getFullYear()-b.getFullYear();if((c.getMonth() 0&&a>c){g=g.substring(0,c)+g.substring(a+h.length);c=g.indexOf(e);a=g.indexOf(h)}}g=KJE.replace(e,"",g);g=KJE.replace(h,"",g);return g};KJE.Default.CURRENT_YEAR=(new Date()).getFullYear();KJE.CalcName="Roth IRA Conversion with Distributions Calculator";KJE.CalcType="RothConversion";KJE.CalculatorTitle="Roth IRA Conversion with Distributions";KJE.parseInputs=function(a){var b=KJE.getDropBox("LINE_1_FILING_STATUS",KJE.parameters.get("LINE_1_FILING_STATUS",KJE.Default.iMFJ),KJE.Default.FILING_STATUS_ID,KJE.Default.FILING_STATUS_DESC);a=KJE.replace("**LINE_1_FILING_STATUS**",b,a);return a};KJE.initialize=function(){KJE.CalcControl=new KJE.RothConversionCalc();KJE.GuiControl=new KJE.RothConversion(KJE.CalcControl)};KJE.RothConversion=function(k){var f=KJE;var c=KJE.gLegend;var g=KJE.inputs.items;this.sValuesBold2=[KJE.FloatArray(1),KJE.FloatArray(1)];this.s1231="12/31/"+KJE.Default.CURRENT_YEAR;this.MSG_MARGINAL_TAX_RESULT="Taxes are estimated at ESTIMATED_TAXES_DUE";KJE.StringInput("OWNER_NAME","IRA owner name");KJE.StringInput("BENE_NAME","Beneficiary name");KJE.StringInput("ACCOUNT_NAME","Name of account");KJE.DollarSlider("AMOUNT_TO_CONVERT","Amount to Convert",0,100000000,0,0,4);KJE.DollarSlider("TOTAL_IRA_BASIS","Non-deductible contributions",0,100000000,0,0,4);KJE.NumberSlider("AGE_ATR","IRA owner's age at retirement",13,115,0);KJE.DollarSlider("TOTAL_IRA_BALANCES","Total of all traditional IRA balances",0,100000000,0,0,4);KJE.Date("OWNER_BIRTHDATE","IRA owner birthdate","OWNER_BIRTHDATE_AGE","Hello!");KJE.Date("BENEFICIARY_BIRTHDATE","Beneficiary birthdate","BENEFICIARY_BIRTHDATE_AGE","Hello");KJE.Date("SPOUSE_BENEFICIARY_BIRTHDATE","Spouse's beneficiary birthdate","SPOUSE_BENEFICIARY_BIRTHDATE_AGE","Hello");KJE.InvestRateSlider("PRE_RATE_OF_RETURN","Rate of return before retirement");KJE.InvestRateSlider("POST_RATE_OF_RETURN","Rate of return during retirement");KJE.InvestRateSlider("BENE_RATE_OF_RETURN","Beneficiary (non-spouse) future rate of return");KJE.NumberSlider("OWNER_DIES_AGE","IRA owner's age at death",0,115,0);KJE.NumberSlider("BENEFICIARY_DIES_AGE","Beneficiary's age at death",0,115,0);KJE.Checkbox("IS_BENEFICIARY_YOUR_SPOUSE","Check here",false,"If beneficiary is a spouse.");KJE.Checkbox("USE_NEXT_GENERATION","Check here",true,"To include beneficiary in projections.");KJE.Checkbox("RATE_TO_USE","Check here",KJE.parameters.get("USE_CALCULATED_MARGINAL_TAX_RATE1 ",true),KJE.parameters.get("MSG_FIRST_YEAR_TAX","To calculate marginal tax rate for "+KJE.Default.CURRENT_YEAR+"."));KJE.Checkbox("USE_IRA_TO_PAY_TAXES","Check here",false,"To pay your conversion tax bill from your IRA.");KJE.Checkbox("CALC_DISTRIBUTION_PENALTY","Check here",false,"To calculate possible distribution penalty.");KJE.Checkbox("SHOW_VALUE_OF_REINVESTMENT_RMDS","Check here",false,"If you would like to re-invest IRA RMDs in a savings account.");KJE.Label("TAXABLE_CONVERSION","Taxable conversion amount");KJE.Label("MARGINAL_TAX_RATE_NOTE","");KJE.DollarSlider("PLANNED_WITHDRAWAL","Planned annual IRA withdrawal",0,100000000,0,0,4);KJE.NumberSlider("AGE_PLANNED_WITHDRAWAL","Age to begin withdrawals",0,115,0);KJE.PercentSlider("INCREASE_OF_PLANNED_WITHDRAWAL","Annual Increase of withdrawal amount",0,100,1);KJE.DollarSlider("LINE_7_WAGES_SALARIES_TIPS_ETC","Estimated adjusted gross income (AGI) for "+KJE.Default.CURRENT_YEAR+KJE.Colon,0,10000000,0,0,4);KJE.PercentSlider("MARGINAL_TAX_RATE","Marginal tax rate for "+KJE.Default.CURRENT_YEAR,0,100,2);KJE.PercentSlider("TAX_RATE_ATR","Marginal tax rate at retirement for IRA distributions",0,70,2);KJE.PercentSlider("TAX_RATE_INVEST","Marginal tax rate for taxable investments",0,70,2);KJE.PercentSlider("TAX_RATE_BENEFICIARY","Beneficiary (non-spouse) future tax rate",0,70,2);KJE.DropBox("LINE_1_FILING_STATUS","Filing status",null,null,"KJEBold");this.MSG_GRAPH2=KJE.parameters.get("MSG_GRAPH2","After tax value from Roth IRA");this.MSG_GRAPH3=KJE.parameters.get("MSG_GRAPH3","After tax value from Traditional IRA");this.MSG_GRAPH4=KJE.parameters.get("MSG_GRAPH4","Traditional IRA after taxes + invest");this.MSG_GRAPH5=KJE.parameters.get("MSG_GRAPH5","Roth tax payment");var i=KJE.gNewGraph(KJE.gCATEGORIES,"GRAPH3",true,false,KJE.colorList[1],KJE.parameters.get("MSG_GRAPH_TITLE3","Value of Roth Conversion"));i._axisX.setVisible(false);i._showItemLabel=true;i._showItemLabelOnTop=true;i._axisX._fSpacingPercent=0.25;i._axisX._fDataGapPercent=0.25;i._colorList=[i.getColor(4),i.getColor(5),i.getColor(6),i.getColor(6)];i._legend._iOrientation=KJE.gLegend.BOTTOM;var h=KJE.gNewGraph(KJE.gLINE,"GRAPH1",true,true,KJE.colorList[1],KJE.parameters.get("MSG_GRAPH_TITLE","Roth vs. Traditional IRA Balances (Before Taxes)"));h.setGraphCategories(k.cats);h._showItemLabelOnTop=true;h._titleXAxis.setText("Year");h._legend._iOrientation=KJE.gLegend.BOTTOM;var j=KJE.gNewGraph(KJE.gCOLUMN,"GRAPH2",true,true,KJE.colorList[1],KJE.parameters.get("MSG_GRAPH_TITLE2","Roth Conversion Results KJE1"));j._showItemLabel=true;j._showItemLabelOnTop=true;j._axisX.setVisible(false);j._legend._iOrientation=KJE.gLegend.BOTTOM;var e=KJE.parameters.get("MSG_DROPPER_TITLE1","Owner's plan information:");KJE.addDropper(new KJE.Dropper("INPUTS1",true,e,e),KJE.colorList[0]);var d=KJE.parameters.get("MSG_DROPPER_TITLE2","Investment return information:");KJE.addDropper(new KJE.Dropper("INPUTS2",false,d,d),KJE.colorList[0]);var b=KJE.parameters.get("MSG_DROPPER_TITLE3","Beneficiary information:");KJE.addDropper(new KJE.Dropper("INPUTS3",false,b,b),KJE.colorList[0]);var a=KJE.parameters.get("MSG_DROPPER_TITLE4","Withdrawal information:");KJE.addDropper(new KJE.Dropper("INPUTS4",false,a,a),KJE.colorList[0]);var m=KJE.parameters.get("MSG_DROPPER_TITLE5","Income taxes:");KJE.addDropper(new KJE.Dropper("INPUTS5",false,m,m),KJE.colorList[0])};KJE.RothConversion.prototype.setValues=function(b){var a=KJE.inputs.items;b.IS_BENEFICIARY_YOUR_SPOUSE=a.IS_BENEFICIARY_YOUR_SPOUSE.getValue();b.USE_NEXT_GENERATION=a.USE_NEXT_GENERATION.getValue();b.USE_IRA_TO_PAY_TAXES=a.USE_IRA_TO_PAY_TAXES.getValue();b.CALC_DISTRIBUTION_PENALTY=a.CALC_DISTRIBUTION_PENALTY.getValue();b.bSHOW_VALUE_OF_REINVESTMENT_RMDS=a.SHOW_VALUE_OF_REINVESTMENT_RMDS.getValue();b.PRE_RATE_OF_RETURN=a.PRE_RATE_OF_RETURN.getValue();b.POST_RATE_OF_RETURN=a.POST_RATE_OF_RETURN.getValue();b.AMOUNT_TO_CONVERT=a.AMOUNT_TO_CONVERT.getValue();b.AGE_ATR=a.AGE_ATR.getValue();b.TOTAL_IRA_BALANCES=a.TOTAL_IRA_BALANCES.getValue();b.ACCOUNT_NAME=a.ACCOUNT_NAME.getValue();b.OWNER_NAME=a.OWNER_NAME.getValue();b.BENEFICIARY_DIES_AGE=a.BENEFICIARY_DIES_AGE.getValue();b.OWNER_DIES_AGE=a.OWNER_DIES_AGE.getValue();b.TOTAL_IRA_BASIS=a.TOTAL_IRA_BASIS.getValue();b.BENE_NAME=a.BENE_NAME.getValue();if(!b.USE_IRA_TO_PAY_TAXES){a.CALC_DISTRIBUTION_PENALTY.disable();b.CALC_DISTRIBUTION_PENALTY=false}else{a.CALC_DISTRIBUTION_PENALTY.enable()}if(!b.IS_BENEFICIARY_YOUR_SPOUSE&&!b.USE_NEXT_GENERATION){a.BENE_NAME.disable();b.BENE_NAME="";a.BENEFICIARY_BIRTHDATE.disable();a.BENEFICIARY_DIES_AGE.disable();a.SPOUSE_BENEFICIARY_BIRTHDATE.disable();b.BENEFICIARY_DIES_AGE=-1;b.BENEFICIARY_BIRTHDATE=null;b.SPOUSE_BENEFICIARY_BIRTHDATE=null}else{if(!b.IS_BENEFICIARY_YOUR_SPOUSE&&b.USE_NEXT_GENERATION){a.BENE_NAME.enable();a.BENEFICIARY_BIRTHDATE.enable();a.BENEFICIARY_DIES_AGE.enable();a.SPOUSE_BENEFICIARY_BIRTHDATE.disable();b.BENEFICIARY_DIES_AGE=a.BENEFICIARY_DIES_AGE.getValue();b.BENEFICIARY_BIRTHDATE=a.BENEFICIARY_BIRTHDATE.getValue();b.SPOUSE_BENEFICIARY_BIRTHDATE=null}else{if(b.IS_BENEFICIARY_YOUR_SPOUSE&&!b.USE_NEXT_GENERATION){a.BENE_NAME.enable();a.BENEFICIARY_BIRTHDATE.enable();a.BENEFICIARY_DIES_AGE.disable();a.SPOUSE_BENEFICIARY_BIRTHDATE.disable();b.BENEFICIARY_DIES_AGE=-1;b.BENEFICIARY_BIRTHDATE=a.BENEFICIARY_BIRTHDATE.getValue();b.SPOUSE_BENEFICIARY_BIRTHDATE=null}else{a.BENE_NAME.enable();a.BENEFICIARY_BIRTHDATE.enable();a.BENEFICIARY_DIES_AGE.enable();a.SPOUSE_BENEFICIARY_BIRTHDATE.enable();b.BENEFICIARY_DIES_AGE=a.BENEFICIARY_DIES_AGE.getValue();b.BENEFICIARY_BIRTHDATE=a.BENEFICIARY_BIRTHDATE.getValue();b.SPOUSE_BENEFICIARY_BIRTHDATE=a.SPOUSE_BENEFICIARY_BIRTHDATE.getValue()}}}b.PLANNED_WITHDRAWAL=a.PLANNED_WITHDRAWAL.getValue();b.AGE_PLANNED_WITHDRAWAL=a.AGE_PLANNED_WITHDRAWAL.getValue();if(b.AGE_PLANNED_WITHDRAWAL==0||b.AGE_PLANNED_WITHDRAWAL Input information:Input information:Input information:Input information:Input information:**GRAPH3** **GRAPH2** **GRAPH1** ";KJE.DefinitionText="**LINE_1_FILING_STATUS**Is beneficiary a spouse? Check this box if your only beneficiary is your spouse. The IRS distribution rules use a uniform lifetime table to calculate all life expectancies for determining a minimum distribution. The only exception to this rule is if the only beneficiary is a spouse and he or she is more than 10 years younger than the account owner. In this situation, the joint life expectancy table is used. The joint life expectancy table normally produces lower required minimum distributions. We also use this entry to calculate for a spouse's beneficiary life expectancy.
Beneficiary birthdate This is only required if your beneficiary is your spouse or if you are including beneficiaries in your future RMD projections
Beneficiary name Beneficiary's name to appear on the printable report.
Beneficiary's age at death When calculating for the beneficiary RMDs, this is only used when the beneficiary is a spouse to determine when the spouse's beneficiary will receive the IRA.
Spouse's beneficiary birthdate When calculating for the future RMDs and the original beneficiary of the account is a spouse, we use this birthdate to determine the life expectancy of the spouse's beneficiary. Planned annual IRA withdrawal Annual after-tax amount to withdraw from IRA. For Roth IRA the after-tax amount is the same as the actual withdrawal. For the traditional IRA the after-tax amount will be calculated using the entered retirement tax rate. If the gross traditional IRA withdrawal (before tax) amount is less than any RMD for the year, the RMD will be used.
The planned annual withdrawals last through the owner's and the spouse's lifetime. We assume no planned withdrawals, other than the RMD, for any non-spouse beneficiary.
Age to begin withdrawals Age to begin the withdrawals. Default age will be the age of retirement, but any age greater than retirement age is acceptable. This allows for time to pass before any funds are withdrawn if other resources are available that can be drawn down first. If an age entered is less than 59 1/2, we assume a 10% penalty on the withdrawal. Annual Increase of withdrawal amount Allows you to automatically increase the amount taken out each year, once withdrawals begin. This can help plan for potential cost of living increases. Roth Conversion Subject to Income Tax This is the total amount of the Roth Conversion that will be taxed. This is the entire amount you are converting, unless you have made contributions to an IRA that did not qualify for a tax deduction. If you are not converting all of your IRA balances, the portion is not subject to tax is prorated for the amount that is being converted.
Pay your conversion tax bill from your IRA? Check this box to use your IRA to pay your conversion tax bill. This assumes that when you convert your traditional IRA you keep enough of the proceeds, and pay any taxes or penalty on the amount, to pay any additional income taxes due to the Roth conversion. For the purposes of this analysis, we assume that you do not receive any interest on the withheld amount.
Calculate possible distribution penalty? Check this box to calculate a possible penalty if you are paying your conversion tax bill from your IRA. There is a 10% penalty on distributions from a traditional IRA before you are 59 1/2. The penalty would apply to any amount you use to pay for income taxes on the conversion. There would also be a 10% penalty on any amounts that you use to pay the penalty. There is no penalty if you are over 59 1/2. Filing status Choose your filing status. Your filing status determines the income levels for your Federal tax bracket. It is also important for calculating your standard deduction, personal exemptions, and deduction phase out incomes. The table below summarizes the five possible filing status choices. It is important to understand that your marital status as of the last day of the year determines your filing status.**TAXTABLE_CURRENT_DEFINITION** **TAXTABLE_TAXYEAR_DEFINITION** Tax rate at retirement Expected marginal income tax rate at retirement. Investment tax rate Expected marginal tax rate for investments. This calculator assumes that you invest the amount that you would have had to pay in taxes in a taxable investment account. The investment tax rate is used for calculating the annual return on these taxable investments. ";KJE.ReportText='Beneficiary (non-spouse) future tax rate Expected marginal tax rate for a non-spouse beneficiary. Changing this value will allow you to use different tax rates for beneficiaries. For example, if account owner in retirement has a very low tax rate but prospective beneficiary has a higher tax rate, enter the beneficiary's tax rate in this field. Prepared for OWNER_NAME as of CURRENT_DATE
It is very important to keep in mind that as the time-frame of any projection increases, the risk of changing rules, tax rates, timing of death and rates of return greatly increases as well. Since these projections rely on all of these factors, the potential for your IRA to produce the exact results shown here are remote. This should be used only as an illustration of the potential advantage of stretching out your distributions from your accounts. **GRAPH**
Based on your inputs, converting AMOUNT_TO_CONVERT to a Roth would have the following results:
**GRAPH** **GRAPH**
Future Projected After-Tax Value1 Time Period Traditional
IRA2Roth
IRA2Future
DifferenceValue
Today\'s Dollars3One lump sum at retirement: TOTAL_TRAD_AFT_VALUE_AT_RETIRE TOTAL_ROTH_VALUE_AT_RETIRE DIFF_AFT_VALUE_AT_RETIRE DIFF_NPV_VALUE_AT_RETIRE Assume distributions through owner\'s lifetime: TOTAL_TRAD_AFT_VALUE_AT_DEATH TOTAL_ROTH_VALUE_AT_DEATH DIFF_AFT_VALUE_AT_DEATH DIFF_NPV_VALUE_AT_DEATH Assume distributions through owner\'s and all beneficiary\'s lifetime: TOTAL_TRAD_AFT_VALUE_AT_BENE TOTAL_ROTH_VALUE_AT_BENE DIFF_AFT_VALUE_AT_BENE DIFF_NPV_VALUE_AT_BENE At retirement your retirement savings would ATR_DIFF_MSG with a Roth Conversion
At retirement the value of your total savings, after taxes, would ATR_DIFF_MSG by converting your existing IRA to a Roth IRA. That equals a ATR_PERC_DIFF difference. ATR_EXTENDED_MSG
The at retirement results do not consider the impact of Required Minimum Distributions (RMD). This comparison looks only at the values as they are projected at retirement. To examine the impact of distributions for the owner and beneficiaries, please see the section "Projected IRA Value Through Owner\'s Lifetime and Beneficiary\'s Life Expectancy" .
Projected Account Balances at Retirement
Traditional IRARoth IRA
(for net Roth conversion
of ROTH_START)
Difference
Converting to RothProjected balance at retirement: TRADITIONAL_ATR ROTH_ATR Tax liability on withdrawals: - IRA_TAX_ATR - $0 Return on "tax investment":4 + IRA_TAX_PMT_RTN_ATR + $0 Total portfolio value: IRA_TOT_ATR ROTH_ATR ATR_DIFF_MSG After conversion your retirement savings would ATR_DIFF_MSG with a Roth Conversion
At the time of your IRA conversion the value of your total savings, after taxes, would ATR_DIFF_MSG. That equals a ATR_PERC_DIFF difference.
The analysis at conversion does not consider the impact of Required Minimum Distributions (RMD). This comparison looks only at the balance values at as they are projected at the time of conversion. To examine the impact of distributions for the owner and beneficiaries, please see the section "Projected IRA Value Through Owner\'s Lifetime and Beneficiary\'s Life Expectancy" .
Projected Account Balances After Conversion Traditional IRA Roth IRA Converting to Roth Current IRA balance: TRADITIONAL_ATR TRADITIONAL_ATR Estimated taxes saved by not converting4: + IRA_TAX_PMT_RTN_ATR + $0 Penalty paid from IRA balance: - $0 - NET_PENALTY Taxes paid from IRA balance: - $0 - ESTIMATED_TAXES_TOTAL Tax liability on withdrawals: - IRA_TAX_ATR - $0 Total portfolio value: IRA_TOT_ATR ROTH_ATR ATR_DIFF_MSG Projected IRA Value Through Owner\'s Lifetime
Future distributions may be an important factor in converting IRAs. The Roth IRA doesn\'t have any Required Minimum Distributions (RMD) during the owner\'s lifetime. This additional time to compound earnings may increase the value of a Roth IRA over a traditional IRA.5
Based on your inputs and assumptions, with distributions through the owner\'s lifetime and the conversion tax liability taken into account, value of your savings could MSG_DIFF_AFT_VALUE_AT_DEATH with a Roth Conversion.
Projected After-Tax Distributions and Ending Balances
Through Owner\'s LifetimeTraditional
IRARoth
IRA
DifferenceTotal projected distributions (after taxes): TOTAL_DISTRIBUTIONS_OWNER_TRAD TOTAL_DISTRIBUTIONS_OWNER_ROTH TOTAL_DISTRIBUTIONS_OWNER_DIFF Investment return of all distributions (after taxes): RETURN_DISTRIBUTIONS_OWNER_TRAD RETURN_DISTRIBUTIONS_OWNER_ROTH RETURN_DISTRIBUTIONS_OWNER_DIFF Investment return of conversion tax payment (after taxes): IRA_TAX_PMT_RTN_DEATH $0 - IRA_TAX_PMT_RTN_DEATH Projected ending balance (after taxes): TRADITIONAL_ENDING_DEATH ROTH_ENDING_DEATH DIFF_ENDING_DEATH Total: TOTAL_TRAD_AFT_VALUE_AT_DEATH TOTAL_ROTH_VALUE_AT_DEATH MSG_DIFF_AFT_VALUE_AT_DEATH Projected IRA Value through Owner\'s Lifetime and Beneficiary\'s Life Expectancy
Based on your inputs and assumptions, through the owner\'s and any beneficiary\'s lifetimes and the conversion tax liability taken into account, the value your savings could MSG_DIFF_AFT_VALUE_AT_BENE with a Roth Conversion.
Projected After-Tax Distributions and Ending Balances
Through Owner\'s and Beneficiary\'s LifetimeTraditional
IRARoth
IRA
DifferenceTotal projected distributions (after taxes): TOTAL_DISTRIBUTIONS_TRAD TOTAL_DISTRIBUTIONS_ROTH TOTAL_DISTRIBUTIONS_DIFF Investment return of distributions (after taxes): RETURN_DISTRIBUTIONS_TRAD RETURN_DISTRIBUTIONS_ROTH RETURN_DISTRIBUTIONS_DIFF Investment return of conversion tax payment (after taxes): IRA_TAX_PMT_RTN_BENE $0 IRA_TAX_PMT_RTN_BENE Projected ending balance (after taxes): $0 $0 $0 Total: TOTAL_TRAD_AFT_VALUE_AT_BENE TOTAL_ROTH_VALUE_AT_BENE MSG_DIFF_AFT_VALUE_AT_BENE
Inputs and Calculated Values
Plan information: Assumptions as of CURRENT_DATE IRA Owner\'s name OWNER_NAME IRA Owner\'s birth date OWNER_BIRTHDATE YOUR_AGE IRA Owner\'s life expectancy for RMDs APPLICABLE_LIFE_EXPECTANCY years, calculated using the IRS USE_MDIB IRA Owner\'s age at retirement AGE_ATR IRA Owner\'s age at death OWNER_DIES_AGE Amount to convert AMOUNT_TO_CONVERT Net Roth conversion ROTH_START After taxes and penalty Total of all traditional IRA balances TOTAL_IRA_BALANCES Non-deductible contributions made to traditional IRA TOTAL_IRA_BASIS Planned IRA withdrawals: Begin PLANNED_WITHDRAWAL annual withdrawal staring at age AGE_PLANNED_WITHDRAWAL. Withdrawals increase INCREASE_OF_PLANNED_WITHDRAWAL annually.
Income taxes Roth conversion subject to income tax TAXABLE_CONVERSION
(TAXABLE_PERCENT of total conversion is subject to income taxes)6Filing status LINE_1_FILING_STATUS Pay your conversion tax bill from your IRA? USE_IRA_TO_PAY_TAXES Calculate possible distribution penalty? CALC_DISTRIBUTION_PENALTY
Only applicable if you are paying conversion tax bill from your IRA proceedsEstimated adjusted gross income (AGI) LINE_7_WAGES_SALARIES_TIPS_ETC Marginal tax rate7 MARGINAL_TAX_RATE Estimated taxes due ESTIMATED_TAXES_DUE Estimated net penalty due NET_PENALTY
If you are subject to an early withdrawal penalty, the penalty rate is 10% of all amounts withdrawn (distributed) that are not converted. This includes any amount that is used to pay income taxes or the penalty itself. We assume that if you are paying your tax bill from the IRA proceeds and have a penalty from the distribution, then the penalty amount will be also taken from the IRA balance. The additional distribution for the penalty would then also subject to the early withdrawal penalty. This penalty on the penalty increases the net penalty rate from 10% to 11.11%.Marginal tax rate at retirement for IRA distributions TAX_RATE_ATR Marginal tax rate for taxable investments TAX_RATE_INVEST Marginal tax rate for beneficiary (non-spouse) distributions TAX_RATE_BENEFICIARY
Investment return information Rate of return before retirement PRE_RATE_OF_RETURN Rate of return during retirement POST_RATE_OF_RETURN Beneficiary (non-spouse) future rate of return BENE_RATE_OF_RETURN
Beneficiary\'s Information Include beneficiary in projections? USE_NEXT_GENERATION Is beneficiary a spouse? IS_BENEFICIARY_YOUR_SPOUSE Beneficiary name BENE_NAME Beneficiary birth date BENEFICIARY_BIRTHDATE BENEFICIARY_AGE Beneficiary\'s age at death BENEFICIARY_DIES_AGE Spouses beneficiary\'s birth date SPOUSE_BENEFICIARY_BIRTHDATE SPOUSE_BENEFICIARY_AGE
Results at Retirement Roth IRA at retirement ROTH_ATR Traditional IRA at retirement TRADITIONAL_ATR (before taxes)
IRA_AF_TAX_ATR (after TAX_RATE_ATR tax)Value of investing Roth conversion tax payments IRA_TAX_PMT_RTN_ATR
If you paid taxes for the conversion from an outside account, this is value of those payments at PRE_RATE_OF_RETURN per year with an investment tax rate TAX_RATE_INVEST. Taxes are assumed to be paid annually on any earnings.Projected IRA Account Balances and Distributions by Year8
**REPEATING GROUP** **REPEATING GROUP2**';1This is the total value of each type of account. These totals assume that any unused Required Minimum Distribution (RMD) above the amount that you specifically request to be withdrawn is reinvested in a taxable account. Any taxes payed with the conversion are also invested in a taxable account and added to the value of the Traditional IRA balance.
2This analysis assumes you are paying all taxes due with money outside of your retirement account. The totals for the traditional IRA include your tax payment and the amount you would have earned if you had invested your tax payment in an ordinary taxable account.
2This analysis assumes you are paying all taxes and penalty due by withdrawing funds from your account. This reduces the Roth account balance that will be converted.
3The "Value in today\'s dollars" is equal to the amount you would need to have invested today, earning a pre-tax rate of return of PRE_RATE_OF_RETURN for all years before retirement, POST_RATE_OF_RETURN for years in retirement and BENE_RATE_OF_RETURN for all years during non-spouse beneficiary distributions. Your tax rate for this hypothetical analsysis is assumed to be equal to your entered investment tax rate of TAX_RATE_INVEST.
4These results assume that you invest the amount that you would have had to pay in taxes in a taxable investment account. The investment tax rate of TAX_RATE_INVEST is used to calculate the annual return on this taxable investment.
5The frequency of distribution for Required Minimum Distributions (RMD) must occur at least annually. For traditional IRAs, distributions are required for each year, beginning in the year in which the taxpayer attains age 70 1/2. The first RMD is assumed to happen at the end of the year in which the taxpayer reaches 70 1/2. Although this payment can be delayed until April 1st of the following year, this would result in two RMDs in that year which is generally less satisfactory in terms of income tax liability. If a traditional IRA is inherited by a spouse, no additional RMD is required until the the year in which the spouse attains 70 1/2. Both traditional and Roth IRAs require a RMD when inherited by a non-spouse beneficiary. If planned distributions for any given year exceed the projected RMD, the planned distribution is used.
6The conversion amount subject to income taxes is calculated per IRS Form 8606 as follows: First take the total balance of all IRAs minus any non-deductible contributions. The result is then divided by the total balance of all IRA and rounded to three decimal places. The resulting percentage is then multiplied by the total to be converted and rounded to the nearest dollar.
7For CURRENT_YEAR, we use the projected income tax brackets and percentages provided by www.irs.gov.
8All distributions are assumed to be taken at the end of the year. If you have questions, please consult with your own tax advisor regarding your specific situation.
9Traditional IRA account balances in the schedule are the gross projected value of the account before taxes.