Tax on a $25,000 401(k) withdrawal by other income
The 401(k) withdrawal stacks on top of whatever else you earn that year, so the same $25,000 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 | $890 (3.6%) | $0 (0.0%) |
| $25,000 | $2,930 (11.7%) | $1,780 (7.1%) |
| $50,000 | $3,850 (15.4%) | $2,860 (11.4%) |
| $100,000 | $5,564 (22.3%) | $3,000 (12.0%) |
| $150,000 | $6,000 (24.0%) | $5,500 (22.0%) |
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 | $890 | $2,500 | $3,390 |
| 60 | $890 | $0 | $890 |
| 66 | $85 | $0 | $85 |
| 73 | $85 | $0 | $85 |
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 | $223 | 0.9% |
| California | $109 | 0.4% |
| Colorado | $0 | 0.0% |
| Maryland | $824 | 3.3% |
| Massachusetts | $1,030 | 4.1% |
| Michigan | $0 | 0.0% |
| North Carolina | $489 | 2.0% |
| Ohio | $0 | 0.0% |
| Pennsylvania | $0 | 0.0% |
| Virginia | $636 | 2.5% |
Spread over several years
Taking the same $25,000 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 | $890 | $3,850 |
| 2 years ($12,500 a year) | $0 | $3,000 |
| 4 years ($6,250 a year) | $0 | $3,000 |
Withholding, penalties and RMDs
A 401(k) plan must withhold 20% of a withdrawal paid to you, $5,000 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 | $890 on $25,000 |
| $50,000 | $3,820 on $50,000 | $3,820 on $50,000 |
| $100,000 | $13,170 on $100,000 | $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 $25,000 of IRA or 401(k) withdrawals and nothing else. Add Social Security, a pension, your state or a spouse.
On $25,000 of income, the 2026 tax is about $890: $890 federal. $0 of your Social Security is taxable. The next $1,000 you withdraw from an IRA would cost $100 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.