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Roth vs Traditional cheat sheet

The break-even tax bracket and which to pick at each stage.

For: Anyone choosing 401(k) / IRA · Source: snowballr.io/cheat-sheets/roth-vs-traditional

The core question

Will your retirement tax rate be higher or lower than your contribution-year tax rate?

  • Higher in retirement → Roth wins (pay low rate now)
  • Lower in retirement → Traditional wins (deduct high rate now)
  • Same → tie; Roth wins on backdoor/flexibility

When Roth wins

  • You are in 10–22% bracket today (likely lower than future)
  • You expect to retire with significant income (pension, rentals)
  • You want tax-free withdrawals to manage Medicare IRMAA later
  • You may move to a higher-tax state in retirement

When Traditional wins

  • You are in 32–37% bracket today and will spend modestly in retirement
  • You plan to live in a no-income-tax state in retirement
  • You need the deduction to reduce AGI for other benefits

2026 limits

AccountAnnual limitCatch-up (50+)
IRA (any type)$7,000+$1,000
401(k) employee$23,500+$7,500
Total 401(k) cap$70,000+$7,500

Roth IRA income phase-out

  • Single: $150K–$165K MAGI
  • Married filing jointly: $236K–$246K
  • Above? Use backdoor Roth (non-deductible Trad IRA → convert)

Decision rules

  • If unsure, split: half Roth, half Traditional. Reduces regret risk.
  • Always capture 401(k) match before Roth IRA — match beats any rate question.
  • High earners: prioritize Traditional 401(k) + backdoor Roth IRA combo.
  • A Roth conversion in a low-income year (sabbatical, early retire) is gold.

Primary sources