Tax on a $100,000 401(k) withdrawal by other income
The 401(k) withdrawal stacks on top of whatever else you earn that year, so the same $100,000 costs more when other income has already used the low brackets. Other income here is pension or wage-like ordinary income; age 60, no state tax.
| Other income | Single | Married filing jointly |
|---|---|---|
| $0 | $13,170 (13.2%) | $7,640 (7.6%) |
| $25,000 | $17,844 (17.8%) | $10,640 (10.6%) |
| $50,000 | $20,914 (20.9%) | $13,560 (13.6%) |
| $100,000 | $23,564 (23.6%) | $18,700 (18.7%) |
| $150,000 | $26,570 (26.6%) | $22,128 (22.1%) |
By age
Before 59½ a 401(k) or IRA withdrawal also owes the 10% additional tax unless an exception applies. From 65 the standard deduction is larger and the senior deduction (2025 to 2028) lowers the tax.
| Age | Federal income tax | 10% additional tax | Total |
|---|---|---|---|
| 50 | $13,170 | $10,000 | $23,170 |
| 60 | $13,170 | $0 | $13,170 |
| 66 | $11,729 | $0 | $11,729 |
| 73 | $11,729 | $0 | $11,729 |
By state
State tax on the same 401(k) withdrawal, single, 60, no other income. The nine states with no income tax take nothing.
| State | State tax | Share of the 401(k) withdrawal |
|---|---|---|
| Arizona | $2,098 | 2.1% |
| California | $4,911 | 4.9% |
| Colorado | $2,812 | 2.8% |
| Maryland | $4,386 | 4.4% |
| Massachusetts | $4,780 | 4.8% |
| Michigan | $1,126 | 1.1% |
| North Carolina | $3,481 | 3.5% |
| Ohio | $2,113 | 2.1% |
| Pennsylvania | $0 | 0.0% |
| Virginia | $4,936 | 4.9% |
Spread over several years
Taking the same $100,000 in equal parts over more years keeps more of it in lower brackets. Total federal tax, single, 60:
| Taken over | No other income | $50,000 of other income a year |
|---|---|---|
| One year | $13,170 | $20,914 |
| 2 years ($50,000 a year) | $7,640 | $18,700 |
| 4 years ($25,000 a year) | $3,560 | $15,400 |
Withholding, penalties and RMDs
A 401(k) plan must withhold 20% of a withdrawal paid to you, $20,000 here; an IRA withholds 10% unless you choose otherwise. Withholding is a prepayment and is settled on your return. Leaving your employer in or after the year you turn 55 lets that plan pay out without the 10% penalty (the Rule of 55); before then, 72(t) payments are the other way in.
From 73 or 75, required minimum distributions force withdrawals each year whether you need them or not; the RMD tables by age and balance show how large they get.
Other amounts
| Amount | 401(k) withdrawal | Roth conversion |
|---|---|---|
| $25,000 | $890 on $25,000 | $890 on $25,000 |
| $50,000 | $3,820 on $50,000 | $3,820 on $50,000 |
| $100,000 | $13,170 | $13,170 on $100,000 |
| $200,000 | $36,734 on $200,000 | $36,734 on $200,000 |
The calculator, set to this 401(k) withdrawal
Set to a single filer aged 60 with $100,000 of IRA or 401(k) withdrawals and nothing else. Add Social Security, a pension, your state or a spouse.
On $100,000 of income, the 2026 tax is about $13,170: $13,170 federal. $0 of your Social Security is taxable. The next $1,000 you withdraw from an IRA would cost $220 in tax.
This year’s income sets your Medicare premiums for 2028. See your IRMAA tier.
Figures checked on against IRS Rev. Proc. 2025-32, 2026 inflation adjustments (PDF), IRS, enhanced deduction for seniors (26 U.S.C. 151(d)(5)(C)) and IRS Publication 575, Pension and Annuity Income.