Pre-Tax vs. Roth Contribution Strategy Calculator
Retirement Contribution Strategy · 2026 Tax Year · All 50 States

Pre-Tax vs. Roth Contribution Calculator

Compare the immediate tax impact of pre-tax and Roth contributions across 401(k), 403(b), and IRA accounts — for any state, income level, or age. Based on 2026 IRS tax brackets and contribution limits.

Step 1 — Account Type
401(k) selected: Compare pre-tax vs. Roth 401(k) contributions. You may also add an IRA below. The pre-tax slider controls how much of your 401(k) limit goes toward a tax deduction today.
IRA Only selected: Use this mode if you don't have access to a workplace plan. Traditional IRA contributions are assumed fully deductible. Deductibility may be limited if you or your spouse are covered by a workplace plan — see disclosures.
Step 2 — Income & Profile
Filing Status
Primary Income ($)
Spouse Income ($)
State of Residence
🎉
No State Income Tax — A Real Benefit!You live in one of 9 states with no individual income tax. Your federal pre-tax deduction still delivers significant savings, and you won't face state taxes on future Roth withdrawals either — a genuine planning advantage worth discussing with an advisor.
Your Age Range 401(k)/403(b) limit: $24,500 · IRA limit: $7,500
Step 3 — Set Your Pre-Tax Split
401(k) Contribution Split
Drag to adjust how much goes pre-tax (tax deduction now) vs. Roth (tax-free later).
Limit: $23,500
$23,500 Roth 401(k)
0%
← 100% Roth100% Pre-Tax →
⚠ Important — Traditional 401(k) + Traditional IRA: Deductibility May Be Limited

This is not an excess contribution — contributing to both a Traditional 401(k) and a Traditional IRA in the same year is fully legal, and neither account's limit is affected by the other. However, your ability to deduct the Traditional IRA contribution on your federal tax return may be reduced or eliminated entirely if you are covered by a workplace retirement plan.

IRS Rule (IRC §219(g) — Deduction Phase-Out for Active Participants): For 2025, if you or your spouse are an active participant in a workplace retirement plan (such as a 401(k) or 403(b)), the Traditional IRA deduction phases out between $126,000–$146,000 MAGI for Married Filing Jointly and $79,000–$89,000 for Single filers. Above the upper threshold, no deduction is allowed and the contribution becomes non-deductible — meaning you receive no current-year tax benefit for that IRA contribution despite this calculator showing one.

Penalty for Excess Contributions (if over the dollar limit): If you were to accidentally contribute more than the IRS dollar limit across all IRAs combined ($7,000 / $8,000 age 50+), the excess amount would be subject to a 6% excise tax per year for every year the excess remains in the account, per IRC §4973. This tool caps IRA contributions at your age-appropriate limit to prevent this scenario.

Results are displayed below using the amounts entered. This tool assumes full Traditional IRA deductibility — your actual deduction may differ.

📋 IRS Sources: IRS Publication 590-A — IRA Contributions  |  IRS IRA Deduction Limits  |  IRS Retirement Topics — IRA Contribution Limits
Step 4 — IRA Contribution (Optional)
IRA Type
Roth IRA Income Limit: For MFJ filers in 2026, Roth IRA eligibility phases out between $242,000–$252,000 MAGI. Based on the income entered, please verify eligibility with a tax professional before assuming full contribution.

Important Disclosure: This calculator provides a hypothetical illustration for informational and educational purposes only. It does not constitute tax, legal, or investment advice, nor a solicitation or recommendation of any specific investment strategy. Results are estimates based on 2026 federal and state income tax brackets and do not account for FICA/payroll taxes, the alternative minimum tax (AMT), net investment income tax (NIIT), state and local surtaxes, itemized deductions, tax credits, employer contributions, plan-specific rules, income phaseouts not shown, fees, required minimum distributions (RMDs), early withdrawal penalties, or future changes in tax law. Individual results will vary.

2026 Contribution Limits & Federal Brackets: Contribution limits reflect 2026 IRS figures: 401(k)/403(b) base $24,500; age 50–59 $32,500; age 60–63 SECURE 2.0 super catch-up $35,750; IRA base $7,500; age 50+ $8,600. Federal brackets and standard deduction ($32,200 MFJ) sourced from IRS Revenue Procedure 2025-32 (IR-2025-103, October 9, 2025). State tax data sourced from the Tax Foundation 2026 State Income Tax Rates and Brackets. This tool does not project future IRS limit increases.

403(b) 15-Year Rule: The additional $3,000 annual contribution for employees with 15+ years of service at the same organization is subject to employer plan permissibility and a cumulative $15,000 lifetime maximum. Not all 403(b) plans offer this provision. Regular catch-up contributions are applied first; the 15-year rule applies thereafter per IRS ordering rules.

Traditional IRA Deductibility: Results shown assume full deductibility of Traditional IRA contributions. Deductibility may be limited or eliminated if you or your spouse participate in a workplace retirement plan and your income exceeds IRS thresholds. The 2026 phase-out range for MFJ filers covered by a workplace plan is estimated at $129,000–$149,000 MAGI. Consult a qualified tax professional to determine your specific deductibility.

Advisory services and securities offered through Lincoln Investment, Registered Investment Adviser, Broker-Dealer, Member FINRA/SIPC. www.lincolninvestment.com. Tax, legal, or Social Security claiming advice is not offered through, nor supervised by, The Lincoln Investment Companies. FINRA BrokerCheck | Lincoln Investment Form CRS