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Index/Topics/Traditional IRAs and 401(k)s

Traditional IRAs and 401(k)s

The treatment of traditional IRAs and 401(k)s in the calculation of provisional income, including their status as ordinary income.

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Feb 6, 2026

Which retirement income sources are excluded from provisional income under the 2025 update?

for 2025 is computed as adjusted gross income (AGI) plus tax‑exempt interest plus one‑half of , so the question of what is “excluded” turns on what does not count toward AGI or tax‑exempt interest in ...

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