• Multi-Year plans: enter your own wages and pension income for any future year, per spouse, including one-time amounts • State tax accuracy: retirement exemptions are now applied per spouse in the 16 states whose laws work that way • New state calculations for Vermont, Idaho, Utah, New Mexico, Hawaii and North Carolina retirement exemptions and credits • New pension questions where your state needs them: who funded the plan, and Bailey settlement vesting in North Carolina • Expanded model information for multi-year projections

Accuracy Improvements Updated state tax calculations for Delaware, Louisiana, Maine, Maryland and Wisconsin to match each state's published 2026 figures and age requirements. Some projections may shift in either direction as a result. Expanded the per-state accuracy pages so you can see what is and is not modeled for your state.

State Comparison now applies each state's own rules to a pension earned elsewhere, correcting the figures shown when you compare where to retire. The in-app accuracy page has also expanded: it now shows the tax year for every state, publishes verification dates and source links for 28 states, and names more of the situations the app models approximately.

Your state tax result now reflects the kind of retirement income you actually have, rather than treating every pension alike. Kansas, Massachusetts, Arizona and the District of Columbia have updated treatment for government, military and survivor pensions, and you can identify your pension type in Income Sources. Every state also has a new accuracy page showing what the app models for that state and tax year, and what it does not yet capture, so you can see how your number was produced. Required minimum distributions now identify which spouse they belong to throughout, and numeric fields place the cursor at the end of an existing value.

2.3: Choose How You Pay Conversion Tax • New: decide how each Roth conversion's tax gets funded. Withhold it from the conversion, pay it from your other accounts, or pay it from money outside the plan. Existing plans keep the behavior they already had.
• Federal withholding is applied against federal income tax only. State tax, IRMAA, NIIT and ACA amounts are funded separately rather than netted against a federal overpayment.
• Pennsylvania: the share of a conversion withheld for federal tax is treated as PA-taxable, following PA guidance.
• New funding check: a year whose tax cannot be covered by your taxable and IRA balances is now marked, with the reason on the row and a count at the top of the plan. This is a new check rather than a change to the math, so some existing plans will start showing it.
• Under 59½: the 10% early-distribution penalty is not modeled, and a note now says so where it could apply. Accuracy improvements
• Refined how Social Security becomes taxable at lower provisional income, and a withdrawal taken to pay your tax bill now counts toward that calculation.
• Medicare IRMAA income now follows Medicare's own definition, which does not add back the untaxed portion of your benefits.
• Withdrawals taken to cover a tax bill now solve to the dollar, so ending balances reflect everything actually withdrawn.
• ACA income now includes a withdrawal taken to pay tax.
• Required withdrawals: spouse-owned and jointly held accounts are attributed correctly, and the projection chart's year labels are easier to read.

• NEW: Per-year expense planning — set ongoing or one-time expense changes for any year in your Multi-Year Plan • Clearer comparisons: results now default to present value, on screen and in the CPA export • Refined conversion engine produces smoother, more balanced multi-year recommendations • Plans recalculate instantly when you adjust growth, inflation, or tax assumptions • Added local/city income tax and percent-based state withholding options • Accuracy and reliability improvements throughout

This update sharpens the accuracy and readability of the multi-year plan charts and graphs, so your projections read more clearly at a glance. It also brings a round of user-requested refinements: smoother number entry, higher-contrast Social Security charts, a couples claiming view that fills in correctly when one spouse has already filed, and the option to set tax withholding as a percentage for Social Security (IRS Form W-4V) and other income.

Version 2.1 adds selectable Roth conversion strategies to the Multi-Year Plan. Choose to minimize lifetime tax, fill to a target bracket, or stay under an IRMAA tier, and compare all three side by side with their Medicare, investment-tax, and state-tax consequences. Charitable giving now flows through the multi-year projection, so you can model QCDs and cash gifts and see how timing a gift against a conversion year changes your tax.

2.0.1 — Clearer Multi-Year Insights • New: tap the info button on any Multi-Year chart for a plain-language explanation tailored to your numbers • The OBBBA Senior Bonus (age 65+) now appears on your Tax Summary • Refined how the age-65+ senior deduction is applied, including for filers who itemize

2.0 — Plan Your Roth Conversions Year by Year • A new Multi-Year Plan shows exactly which years to convert and how much, all the way through retirement • Compare your plan against doing nothing, at a glance • Choose whether to optimize for your own taxes or for what you leave your heirs • Brokerage and other taxable accounts now factor into every calculation

New in 1.9: Retirement Drawdown. Model how your IRA and 401(k) balances draw down over time, by target spending, a withdrawal rate, or RMDs only, out to a 40-year horizon, with an indicator for when your income reaches the first IRMAA tier. Plus refined New Jersey and New York retirement-income calculations, and the healthcare-cost planning (ACA + Medicare) now built into the app.

1.8.7 — Updated 2026 Figures • ACA subsidy thresholds and premium percentages updated for 2026 • IRA and 401(k) contribution limits updated for 2026 • Medicare IRMAA premium tiers updated for 2026

1.8.6 — Accuracy Improvements • Improved Social Security taxability calculations for scenarios where benefit amounts are modest relative to other income
• Refined how charitable stock donations interact with net investment income and MAGI — more accurate IRMAA tier and NIIT projections
• Added "Rate RetireSmartIRA" in Settings for easy App Store reviews

Refined state tax brackets for tax year 2026 across 26 states, each verified against state Department of Revenue sources, official forms, and enacted legislation. Improvements include: • Nebraska — top rate 5.20% → 4.55% (LB 754) • Oklahoma — restructured to 4 brackets, top rate 4.50% (HB 2764) • Maine — new 2% millionaire surcharge added • New York — bottom-five bracket rate cuts (Chapter 59/2025) • California, Massachusetts, Maryland, Louisiana, Kansas, Montana, South Carolina, Ohio and 15 more states refreshed Updated for the 2026 federal tax year throughout. Free, no account required.

State-tax accuracy refinements and a new Roth conversion option, based on tester feedback This release follows up on issues testers identified in v1.8.3. • Cross-view consistency — State-tax projections now display consistently across the Tax Summary, State Comparison, Quarterly Estimate, Roth Conversion view, and the Dashboard and PDF export. • State retirement-income exclusion fixes, each verified against state revenue department sources: – Maryland: IRA distributions are now correctly taxed (TB-51 — IRAs do not qualify for the pension exclusion). – New York: $20K pension/annuity exclusion now requires age 59½+ and is applied per individual on joint returns (§ 612(c)(3-a)). – Georgia: Age 62–64 tier ($35K) and 65+ tier ($65K) now correctly differentiated, with a single combined cap covering pension and IRA together (O.C.G.A. § 48-7-27). – New Jersey: Age 62+ minimum now enforced (NJSA 54A:6-15). – Colorado: $20K (55–64) / $24K (65+) tiers, applied as a single combined cap across pension and IRA distributions (C.R.S. § 39-22-104). • New: Roth conversion withholding option — On the Tax Planning step for Roth Conversions, you can now choose whether the federal tax on a conversion is paid from outside money (default) or withheld from the conversion itself. When withholding from the conversion, the app shows you the net amount that actually lands in the Roth, and the heir-comparison card reflects that net deposit. Pennsylvania users see a note about PA DOR Answer 274's full-balance requirement. Thank you to the testers whose detailed reports drove these improvements. ~1,650 characters / 4,000 limit. Use the SAME text on both iOS and macOS.

Significant performance improvements throughout — scrolling, tab switches, and slider responsiveness are now noticeably faster on Mac, iPad, and iPhone. New features: heir-bracket comparison, dedicated widow planning view, NIIT cliff awareness, Social Security tax torpedo warning, OBBBA senior bonus deduction, and smart slider notches. State tax accuracy: corrected handling of Roth conversions and federal itemized deductions for residents of PA, IL, NJ, and several other states. Your state tax estimate may be different than before.

Improved state income tax accuracy for retirees in states with retirement-income exemptions. IRA, 401(k), and pension distributions taken at retirement age (59½+) now correctly reflect each state's exemption rules — most notably for residents of Pennsylvania, Illinois, Mississippi, and Michigan.

What's new in 1.8.1: • 2026 IRS limits applied across the board (HSA, FPL, contribution caps) • ACA cliff warnings now show what you actually owe — repaid subsidies, not just lost ones • Scenario Builder reordered: contributions first, conversions last — plan in the order that matters • See exactly how your taxable income is built, line by line • Plus dozens of fixes from beta-tester and Financial Planner feedback

A visual refresh focused on clarity. Colors now mean one thing each: green for what you save, amber for deadlines that need attention, red for errors only. Charts use their own palette so data never blends into dollars. New buttons, cards, and badges throughout make every screen easier to scan at a glance. Behind the scenes: 21 new accessibility contrast tests, a stronger foundation for the features coming in 1.9.

Bug fixes and clarity improvements based on beta-user feedback: • Fixed: tiny Roth conversions could show a wildly inflated tax impact in California and other states that exempt Social Security from state tax. • Fixed: dragging the Roth Conversion or Withdrawal sliders now correctly updates the adjacent dollar field (and vice versa). • Fixed: Roth Conversion is no longer available as an income type — it's now exclusively modeled via the Scenarios slider, which prevents the value being double-counted. Existing entries are migrated automatically on first launch. • Clearer labels: "Prior Year State Tax Balance" → "2025 State Tax Balance" (auto-updates each plan year). W-2 Box 1 / Box 2 / Box 17 hints on the income form. "Ordinary Dividends" / "Taxable Interest" pair naturally with their tax-advantaged counterparts. • "Life Expectancy" reframed as "Planning Horizon Age" with guidance to pick conservatively (95 is a common default). • Standard tax amounts now render in the default neutral color instead of red. Red is reserved for penalties, deadlines, and adverse changes — making the dashboard feel like a calm statement of fact rather than a five-alarm fire. • Smaller polish: spouse vs. primary RMD-status labels are now consistent; the Legacy Impact "Roth wins" text now invites you to adjust your inputs and watch it move.

Thanks to Fred L. continued testing of the pre-SECURE stretch feature, plus an independent tax-rule audit, this build corrects several inherited-IRA RMD calculations. Older inherited IRAs in the projection chart. The bar graph and year-by-year projection no longer mistakenly show 100% of the balance as a year-1 RMD for pre-2020 inherited IRAs. The projection now uses the same grandfathered lifetime-stretch rules as the current-year RMD display. Inherited Roth IRAs with eligible designated beneficiaries. Non-spouse EDBs of a Roth (disabled, chronically ill, minor child, not-more-than-10-years-younger) now correctly take annual stretch RMDs instead of showing $0. Spouse-beneficiary of a Roth continues to show $0 as a conservative proxy for the IRS deferral rule that lets a surviving spouse delay distributions until the year the decedent would have reached RMD age. Stretch calculation method for disabled, chronically ill, and minor-child beneficiaries. Switched from annual life-expectancy recalculation to the non-recalculation method (initial SLE factor reduced by 1 each year), matching Treas. Reg. §1.401(a)(9)-5(d)(3). The numeric impact is small at younger ages but can differ by thousands of dollars for older beneficiaries with long elapsed time since inheritance. Minor-child at age of majority. When the 10-year window begins, the annual RMD schedule now continues from the original year-after-death stretch instead of resetting to a new factor at age 21, matching the 2024 final regulations (T.D. 10001). Still on the roadmap (not in this build): Precise modeling of the spousal-Roth deferral-until-decedent's-RMD-age rule (requires decedent birth year for Roth accounts). Non-designated beneficiaries (estates, charities, non-qualifying trusts) — 5-year rule and "ghost life expectancy" rule. Inherited IRA balance field will be relabeled as "Dec 31 prior year FMV" (IRS requires the prior-year-end value, not current balance, for exact RMD). No changes to any other calculator. Existing scenarios, Social Security, Roth conversion, and tax projections are unaffected.

Revised "What's New in v1.7 Major legacy planning enhancements: Roth-conversion and RMD math now models your heir's federal tax progressively, based on the heir's salary and filing status. A new Family Wealth Impact sensitivity row shows the net gain at your heir's salary −25% / current / +25% so you can see how much the answer depends on that estimate — one of the most uncertain inputs in long-horizon planning. Inherited IRA support expanded for pre-SECURE-Act accounts (original owner died before January 1, 2020). These beneficiaries are grandfathered into the classic lifetime stretch using the Single Life Expectancy Table. The app now produces the correct RMDs for both grandfathered and post-SECURE inherited accounts, with a "Pre-SECURE stretch" badge on the Accounts screen. Social Security Couples Strategy refinements: The claiming-age matrix now focuses on ages still available to you, and the lifetime-benefit calculation aligns with your current date. If you're near or past Full Retirement Age, you'll see only the choices you can still act on. Usability: • Tapping anywhere on the Social Security benefit entry rows opens the keyboard — not just the narrow text field • Heir settings are simpler when your primary heir is your spouse (redundant fields hidden) • Optional "Heir's Birth Year" field flags Kiddie Tax considerations if the heir would be under 24 at the projected inheritance year • Bracket-crossing warning appears when a projected distribution pushes the heir into a higher tax bracket than their salary alone Clearer assumptions behind long-term projections: Decades-out estimates of heir finances involve inherent simplifications, and v1.7 surfaces more of them so you can weigh results against the math: • A scope note under the heir tax stats names what is not modeled (state income tax, Medicare IRMAA, NIIT, AMT, and inflation-adjusted future brackets) and the rough magnitude of their combined effect • New QCD-and-Roth interaction callout: converted Roth dollars are no longer available for QCDs — worth weighing if long-term charitable giving is a goal • When "return on taxes paid" comes back exceptionally high, the app suggests verifying your growth-rate and conversion-amount assumptions. Large numbers are often mathematically correct, but they depend on inputs worth double-checking. Sources & References: A new section in the Guide and Settings cites the IRS publications, SSA data, and state tax authorities the app uses — so you can verify any calculation against its source. Thanks to beta testers for detailed feedback that shaped this release.

Updated app name. Thanks for using RetireSmartIRA

What's New in Version 1.5 • Social Security overhaul — Spousal top-up calculation, couples claiming optimizer with 9×9 strategy matrix, and support for "already receiving" benefits • Safe harbor & quarterly tax engine — Prior-year and current-year safe harbor methods with state-specific rules for 25+ states, Form 2210 detection, and payment timing guidance • Smart SALT — Estimated state tax payments now auto-calculate and include in your SALT deduction • Enhanced dashboard — New state tax bracket chart, NIIT threshold position, expandable federal/state tax breakdown, and legacy strategy summary • iPad sidebar navigation — Responsive layout that adapts to screen width across all views • Richer scenario planning — IRMAA inline warnings, Roth conversion framing notes, section reordering for RMD-age users, and legacy growth rate slider • PDF export improvements — Safe harbor comparison, SALT breakdown, and Form 2210 warnings now included in exports

What's New in Version 1.4 • State-level itemized deductions — When you itemize on your federal return, state tax calculations now correctly use your itemized deductions instead of the standard deduction, giving you more accurate state tax estimates. • California exemption credits — California's personal exemption credits are now included in state tax calculations and the State Comparison breakdown. • Taxable income breakdown — The Tax Summary dashboard now shows a detailed line-by-line breakdown of how your taxable income and deductions are calculated. • Tax-Exempt Interest — New income type for municipal bond interest. While tax-exempt, it can affect your Medicare IRMAA premiums — the app highlights this for you. • Improved app icon — Cleaner icon appearance on macOS and iPadOS.