What is the Traditional IRA contribution limit for 2025?

$7,000, or $8,000 if age 50 or older, subject to taxable compensation.

How do deduction phase-outs work?

If you or your spouse is covered by a workplace plan, your deduction phases out over a MAGI range that depends on filing status. Outside the range, you may get a full or no deduction.

Can I contribute if not covered by a plan?

Yes. Coverage affects deductibility—contribution eligibility is based on compensation and IRS annual limits.

Do RMDs apply to Traditional IRAs?

Yes, beginning at age 73 under current law (SECURE 2.0).

Are nondeductible Traditional IRA contributions allowed?

Yes. File Form 8606 to track basis. Growth is taxable on withdrawal; your basis is returned tax-free.

Traditional IRA Calculator

Estimate your maximum allowed contribution and deductible amount for the 2025 tax year based on MAGI and plan coverage, then project the after-tax future value of recurring contributions. Designed for accuracy, auditability, and professional use.

Data source and methodology

AuthoritativeDataSource: Internal Revenue Service (IRS) — Publication 590-A: Contributions to Individual Retirement Arrangements (What’s New for 2025), IRS “Retirement Topics — IRA contribution limits,” IRS News Release IR-2024-285 on 2025 contribution COLAs. All calculations strictly follow the formulas and data from these sources.

2025 IRA contribution limits: $7,000 (under 50), $8,000 (age 50+), capped by compensation.
Traditional IRA deduction MAGI phase-outs (2025):
- If covered by a plan: Single/HOH: $79k–$89k; MFJ/QSS: $126k–$146k; MFS: <$10k partial.
- If not covered but spouse is: MFJ phase-out: $236k–$246k; MFS: <$10k partial.
- If neither covered: deduction generally allowed regardless of MAGI (subject to compensation cap).
RMD age: 73 (SECURE 2.0).

The formulas, explained

1) Annual contribution cap

\[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \]

2) Deduction phase-out (linear)

\[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where $L,U$ depend on filing status and coverage (2025 IRS ranges).

3) Future value of level annual contributions

\[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with $r$ = expected annual return and $n$ = years of contributions.

4) After-tax value at retirement

\[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where $\text{Basis} = n\cdot(C_{\max}-D)$ is total nondeductible contributions and $t_{\text{ret}}$ is the retirement tax rate.

Glossary of variables

MAGI: Modified Adjusted Gross Income defined in IRS Pub 590-A for IRA purposes.
Coverage: Whether you/spouse are active participants in a workplace retirement plan.
Deductible amount (D): Portion of your contribution you can deduct this year.
Basis: Cumulative nondeductible contributions tracked on Form 8606; returned tax-free.
FV: Future value of contributions at expected return $r$ over $n$ years.

How it works: a step-by-step example

Scenario: Single filer, age 35, MAGI $90,000, covered by a plan; contributes $7,000 for 30 years at 6% expected return. Current marginal rate 24%, retirement rate 22%.

IRS cap $C_{\text{IRS}}= \$7{,}000$; compensation is sufficient → $C_{\max} = \$7{,}000$.
Single covered phase-out is $79k–$89k MAGI. At $90k ≥ 89k → deduction $D=0$.
FV $= 7000 \cdot \frac{(1.06)^{30}-1}{0.06} \approx \$551{,}000$ (rounded).
Basis $= 30 \times 7000 = \$210{,}000$. After-tax $= FV - 0.22\cdot(FV-210{,}000)$.

Frequently asked questions

What if neither spouse is covered by a workplace plan?

Deduction is generally allowed regardless of MAGI (subject to the annual limit and compensation).

I file MFS—why is the deduction so limited?

MFS has a very narrow phase-out (MAGI <$10k partial) to prevent gaming across spouses. If you lived apart all year, you’re treated as Single for this purpose.

Does the calculator model COLA changes to limits?

This version fixes 2025 limits. You can re-run for future years as IRS updates occur.

How are nondeductible contributions treated at withdrawal?

Your total nondeductible basis is returned tax-free. Growth is taxable. We estimate after-tax value as FV minus tax on the pre-tax portion (FV − basis).

When do RMDs start?

At age 73 under current law (SECURE 2.0). This tool doesn’t model RMD timing.

Can I still do a backdoor Roth?

Backdoor Roth involves a nondeductible Traditional IRA contribution and conversion; consult a tax professional about pro-rata rules.

Last accuracy review: October 28, 2025

Audit: Complete

Formula (LaTeX) + variables + units

This section shows the formulas used by the calculator engine, plus variable definitions and units.

Formula (extracted LaTeX)

\[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]

C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}

Formula (extracted LaTeX)

\[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]

D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}

Formula (extracted LaTeX)

\[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]

FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}

Formula (extracted LaTeX)

\[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]

\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)

Formula (extracted LaTeX)

\[{magi.toLocaleString()} (phase-out $0–

Audit: Complete

Formula (LaTeX) + variables + units

This section shows the formulas used by the calculator engine, plus variable definitions and units.

Formula (extracted LaTeX)

\[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]

C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}

Formula (extracted LaTeX)

\[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]

D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}

Formula (extracted LaTeX)

\[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]

FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}

Formula (extracted LaTeX)

\[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]

\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)

Formula (extracted LaTeX)

\[{magi.toLocaleString()} (phase-out $0–

Audit: Complete

Formula (LaTeX) + variables + units

This section shows the formulas used by the calculator engine, plus variable definitions and units.

Formula (extracted LaTeX)

\[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]

C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}

Formula (extracted LaTeX)

\[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]

D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}

Formula (extracted LaTeX)

\[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]

FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}

Formula (extracted LaTeX)

\[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]

\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)

Formula (extracted LaTeX)

\[{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]

{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤

Formula (extracted LaTeX)

\[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]

{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out

Formula (extracted text)

1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

Variables and units

T = property tax (annual or monthly depending on input) (currency)

Sources (authoritative):

Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes

Changelog

Version: 0.1.0-draft
Last code update: 2026-01-19

0.1.0-draft · 2026-01-19

Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.

Verified by Ugo Candido on 2026-01-19
Profile · LinkedIn

0,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥

Audit: Complete

Formula (LaTeX) + variables + units

This section shows the formulas used by the calculator engine, plus variable definitions and units.

Formula (extracted LaTeX)

\[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]

C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}

Formula (extracted LaTeX)

\[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]

D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}

Formula (extracted LaTeX)

\[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]

FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}

Formula (extracted LaTeX)

\[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]

\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)

Formula (extracted LaTeX)

{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤

Formula (extracted LaTeX)

\[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]

{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out

Formula (extracted text)

1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

Variables and units

T = property tax (annual or monthly depending on input) (currency)

Sources (authoritative):

Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes

Changelog

Version: 0.1.0-draft
Last code update: 2026-01-19

0.1.0-draft · 2026-01-19

Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.

Verified by Ugo Candido on 2026-01-19
Profile · LinkedIn

0,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]

{magi.toLocaleString()} (phase-out $0–


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ 


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤

Formula (extracted LaTeX)

\[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]

{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out

Formula (extracted text)

1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

Variables and units

T = property tax (annual or monthly depending on input) (currency)

Sources (authoritative):

Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes

Changelog

Version: 0.1.0-draft
Last code update: 2026-01-19

0.1.0-draft · 2026-01-19

Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.

Verified by Ugo Candido on 2026-01-19
Profile · LinkedIn

0,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥

Audit: Complete

Formula (LaTeX) + variables + units

This section shows the formulas used by the calculator engine, plus variable definitions and units.

Formula (extracted LaTeX)

\[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]

C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}

Formula (extracted LaTeX)

\[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]

D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}

Formula (extracted LaTeX)

\[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]

FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}

Formula (extracted LaTeX)

\[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]

\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)

Formula (extracted LaTeX)

\[{magi.toLocaleString()} (phase-out $0–

Audit: Complete

Formula (LaTeX) + variables + units

This section shows the formulas used by the calculator engine, plus variable definitions and units.

Formula (extracted LaTeX)

\[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]

C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}

Formula (extracted LaTeX)

\[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]

D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}

Formula (extracted LaTeX)

\[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]

FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}

Formula (extracted LaTeX)

\[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]

\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)

Formula (extracted LaTeX)

{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤

Formula (extracted LaTeX)

\[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]

{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out

Formula (extracted text)

1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

Variables and units

T = property tax (annual or monthly depending on input) (currency)

Sources (authoritative):

Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes

Changelog

Version: 0.1.0-draft
Last code update: 2026-01-19

0.1.0-draft · 2026-01-19

Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.

Verified by Ugo Candido on 2026-01-19
Profile · LinkedIn

0,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥

Audit: Complete

Formula (LaTeX) + variables + units

This section shows the formulas used by the calculator engine, plus variable definitions and units.

Formula (extracted LaTeX)

\[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]

C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}

Formula (extracted LaTeX)

\[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]

D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}

Formula (extracted LaTeX)

\[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]

FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}

Formula (extracted LaTeX)

\[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]

\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)

Formula (extracted LaTeX)

{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤

Formula (extracted LaTeX)

\[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]

{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out

Formula (extracted text)

1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

Variables and units

T = property tax (annual or monthly depending on input) (currency)

Sources (authoritative):

Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes

Changelog

Version: 0.1.0-draft
Last code update: 2026-01-19

0.1.0-draft · 2026-01-19

Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.

Verified by Ugo Candido on 2026-01-19
Profile · LinkedIn

0,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]

{magi.toLocaleString()} (phase-out $0–


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ 


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤

Formula (extracted LaTeX)

\[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]

{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out

Formula (extracted text)

1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

Variables and units

T = property tax (annual or monthly depending on input) (currency)

Sources (authoritative):

Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes

Changelog

Version: 0.1.0-draft
Last code update: 2026-01-19

0.1.0-draft · 2026-01-19

Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.

Verified by Ugo Candido on 2026-01-19
Profile · LinkedIn

0,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]

{magi.toLocaleString()} (phase-out $0–


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ 


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ 


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ 


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ 


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ 


  Audit: Complete

  
    Formula (LaTeX) + variables + units
    
      This section shows the formulas used by the calculator engine, plus variable definitions and units.
      
    
    
      
  Formula (extracted LaTeX)
  \[C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}\]
  C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases}


  Formula (extracted LaTeX)
  \[D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}\]
  D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases}


  Formula (extracted LaTeX)
  \[FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}\]
  FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r}


  Formula (extracted LaTeX)
  \[\text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)\]
  \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big)


  Formula (extracted LaTeX)
  \[{magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤\]
  {magi.toLocaleString()} (phase-out $0–$10,000) ⇒ partial deduction factor ${(frac*100).toFixed(1)}%.`); } else { deductible = 0; steps.push('MFS with MAGI ≥ $10,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤


  Formula (extracted LaTeX)
  \[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]
  {U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out


  Formula (extracted text)
  
  1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

      Variables and units
      
        T = property tax (annual or monthly depending on input) (currency)
      
    
  

  
    Sources (authoritative):
    
      Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes
    
  

  
    Changelog

    
      Version: 0.1.0-draft

      Last code update: 2026-01-19
    
    
  0.1.0-draft · 2026-01-19
  
    Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.
  

  

  
    Verified by Ugo Candido on 2026-01-19

    Profile ·
    LinkedIn
  

0,000 ⇒ no deduction.'); } } else { if(magi<=L){ deductible = maxAllowed; steps.push(`MAGI ≤

Formula (extracted LaTeX)

\[{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out\]

{U.toLocaleString()} ⇒ no deduction.`); } else { const frac = 1 - (magi - L)/(U - L); deductible = Math.max(0, maxAllowed * frac); steps.push(`MAGI in phase-out

Formula (extracted text)

1) Annual contribution cap \[ C_{\max} = \min\big(C_{\text{desired}},\ C_{\text{IRS}},\ \text{Compensation}\big),\quad C_{\text{IRS}} = \begin{cases} 8000 & \text{if age} \ge 50 \\[4pt] 7000 & \text{if age} < 50 \end{cases} \] 2) Deduction phase-out (linear) \[ D = \begin{cases} C_{\max} & \text{if MAGI} \le L \\[4pt] 0 & \text{if MAGI} \ge U \\[4pt] C_{\max}\cdot\Big(1 - \dfrac{\text{MAGI}-L}{U-L}\Big) & \text{if } L < \text{MAGI} < U \end{cases} \] where \(L,U\) depend on filing status and coverage (2025 IRS ranges). 3) Future value of level annual contributions \[ FV = C_{\max}\cdot \frac{(1+r)^{n}-1}{r} \] with \(r\) = expected annual return and \(n\) = years of contributions. 4) After-tax value at retirement \[ \text{AfterTax} = FV - t_{\text{ret}}\cdot\big(FV - \text{Basis}\big) \] where \(\text{Basis} = n\cdot(C_{\max}-D)\) is total nondeductible contributions and \(t_{\text{ret}}\) is the retirement tax rate.

Variables and units

T = property tax (annual or monthly depending on input) (currency)

Sources (authoritative):

Home — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/
Finance — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/finance
Taxes — calcdomain.com · Accessed 2026-01-19
https://calcdomain.com/subcategories/taxes

Changelog

Version: 0.1.0-draft
Last code update: 2026-01-19

0.1.0-draft · 2026-01-19

Initial audit spec draft generated from HTML extraction (review required).
Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
Confirm sources are authoritative and relevant to the calculator methodology.

Verified by Ugo Candido on 2026-01-19
Profile · LinkedIn

Traditional IRA Calculator

Traditional IRA Calculator

Max Allowed Contribution

Deductible Amount

Immediate Tax Savings

Future Value (Pre-Tax)

After-Tax Value at Retirement

Nondeductible Basis (Total)

Deduction decisioning

Growth projection

Data source and methodology

The formulas, explained

Glossary of variables

How it works: a step-by-step example

Frequently asked questions

Full original guide (expanded)