Planning tool · Local & private

Survivor Tax Planner

The widow’s penalty, made visible before it arrives: what happens to the household tax picture when one spouse dies and the survivor files Single.

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Setup

Projection year

State

Who passes first

Spouse A

Label (for the report)

Age

Social Security ($/yr)

IRA / 401(k) distributions

Pension ($/yr)

Pension survivor option (%)

W-2 wages

Schedule C net profit

Schedule F net profit

Spouse B

Label (for the report)

Age

Social Security ($/yr)

IRA / 401(k) distributions

Pension ($/yr)

Pension survivor option (%)

W-2 wages

Schedule C net profit

Schedule F net profit

Joint / household

Taxable interest

Tax-exempt interest

Total dividends

…of which qualified

Long-term capital gains

Other income

Rental (Schedule E) Net rental income

Continues to the survivor (uncheck if the property will be sold or was decedent-managed)

Rises to a §162 trade or business (counts toward QBI — rare; ask your preparer)

§199A / QBI (business owners only)

Business is a specified service (SSTB): health, law, accounting/tax, financial services, consulting-only… (a realtor is NOT an SSTB)

W-2 wages the business pays employees

UBIA of qualified property

Report footer

Prepared by (prints on the client report)

Both alive (MFJ) vs. survivor (Single)

Roth conversion headroom (while both are alive)

Convert this much this year ($)

Self-check

This copy re-verifies its own math on three fixed households — covering Social Security taxability, per-person self-employment tax, QBI, NIIT, IRMAA, and the Georgia layer — against values computed independently by the Python oracle at build time (see TESTING.md). It proves this copy is uncorrupted; the full test suite behind each release is broader. User inputs never affect this check.

Disclaimer
Planning illustration only — not tax advice, not a return, and not a substitute for one. Federal figures: TY2026 per Rev. Proc. 2025-32 and OBBBA (P.L. 119-21); Medicare IRMAA: CMS 2026; Georgia: HB 463 (4.99%, retirement exclusion). Standard deduction only (no itemizing, no credits); QBI models one combined business per return; AMT, QSS status, and QBI loss carryovers are not modeled; capital losses are limited to the §1211(b) $3,000 cap. The projection is a steady-state year: actual IRMAA premiums lag the income year by two years (the MAGI lookback), and the survivor’s SS benefit is simplified (larger-of rule; no early-claiming reduction). Verify current figures with your preparer before acting. Built and shared through AI Lab for Accountants (ailabforaccountants.com).

Cost of survivorship · Planning illustration

Survivor Tax Planner

Both alive (MFJ) vs. survivor (Single)

Key assumptions

Planning illustration only — not tax advice, not a return, and not a substitute for one. Based on tax year figures (federal: Rev. Proc. 2025-32 / OBBBA; Medicare: CMS; Georgia: HB 463). Standard deduction only; capital losses limited to $3,000; IRMAA is shown steady-state (actual premiums lag the income year by two years). Actual results will differ with facts, law changes, and inflation adjustments. Prepared for planning discussion.