530A Accounts Spreadsheet

	A	B	C	D	E	F	G	H	I	J	K	L	M	N	O	P	Q	R	S	T
1	Annual Contribution	$0	$1,000 from government?	$1,000	Assumed Rate of Return	10%	Assumed Inflation	3.00%	2026 Kiddie Tax Threshold	$2,700	2026 Child Deduction Earnings Plus	$450
2
3	Year	Contribution	Total Contributed	Balance in IRA	Balance in IRA Real Dollars	Basis	Pre-Tax Portion	Pro-Rata Rule Ratio	Possible Roth Conversion	Taxable Part of Roth Conversion	Total in Roth IRA	Total in Roth Real Dollars	Kiddie Tax Threshold	Child Deduction Earnings Plus	Taxable at Child's Rate	Child's Marginal Fed Tax Rate	Child's Marginal State Tax Rate	Taxes Owed	Total Taxes Paid	Total Taxes Real Dollars

4	1	$0	$0	$1,000		$0	$1,000	100.00%					$2,700	$450	$2,250
5	2	$0	$0	$1,100	$1,067	$0	$1,100	100.00%					$2,781	$464	$2,318
6	3	$0	$0	$1,210	$1,138	$0	$1,210	100.00%					$2,864	$477	$2,387
7	4	$0	$0	$1,331	$1,215	$0	$1,331	100.00%					$2,950	$492	$2,459
8	5	$0	$0	$1,464	$1,296	$0	$1,464	100.00%					$3,039	$506	$2,532
9	6	$0	$0	$1,611	$1,383	$0	$1,611	100.00%					$3,130	$522	$2,608
10	7	$0	$0	$1,772	$1,476	$0	$1,772	100.00%					$3,224	$537	$2,687
11	8	$0	$0	$1,949	$1,575	$0	$1,949	100.00%					$3,321	$553	$2,767
12	9	$0	$0	$2,144	$1,680	$0	$2,144	100.00%					$3,420	$570	$2,850
13	10	$0	$0	$2,358	$1,793	$0	$2,358	100.00%					$3,523	$587	$2,936
14	11	$0	$0	$2,594	$1,913	$0	$2,594	100.00%					$3,629	$605	$3,024
15	12	$0	$0	$2,853	$2,041	$0	$2,853	100.00%					$3,737	$623	$3,115
16	13	$0	$0	$3,138	$2,178	$0	$3,138	100.00%					$3,850	$642	$3,208
17	14	$0	$0	$3,452	$2,323	$0	$3,452	100.00%					$3,965	$661	$3,304
18	15	$0	$0	$3,797	$2,479	$0	$3,797	100.00%					$4,084	$681	$3,403
19	16	$0	$0	$4,177	$2,645	$0	$4,177	100.00%					$4,207	$701	$3,505
20	17	$0	$0	$4,595	$2,822	$0	$4,595	100.00%					$4,333	$722	$3,611
21	18	$0		$5,054	$3,012	$0	$5,054	100.00%					$4,463	$744	$3,719	10%	4.40%	0	0	0
22	19			$5,560	$3,213	$0	$5,560	100.00%					$4,597	$766	$3,830	10%	4.40%	0	0	0
23	20			$6,116	$3,429	$0	$6,116	100.00%					$4,734	$789	$3,945	10%	4.40%	0	0	0
24	21			$6,727	$3,658	$0	$6,727	100.00%					$4,877	$813	$4,064	10%	4.40%	0	0	0
25	22			$7,400	$3,903	$0	$7,400	100.00%					$5,023	$837	$4,186	12%	4.40%	0	0	0
26	23			$8,140	$4,165	$0	$8,140	100.00%					$5,173	$862	$4,311	12%	4.40%	0	0	0
27	24			$8,954	$4,444	$0	$8,954	100.00%					$5,329	$888	$4,441	12%	4.40%	0	0	0
28	25			$9,850	$4,742	$0	$9,850	100.00%								22%	4.40%	0	0	0
29	26			$10,835	$5,060	$0	$10,835	100.00%								22%	4.40%	0	0	0
30	27			$11,918	$5,399	$0	$11,918	100.00%								22%	4.40%	0	0	0
31	28			$13,110	$5,760	$0	$13,110	100.00%								22%	4.40%	0	0	0
32	29			$13,110	$5,587	$0	$13,110	100.00%
33	30			$14,421	$5,962	$0	$14,421	100.00%
34	31			$15,863	$6,361	$0	$15,863	100.00%
35	32			$17,449	$6,787	$0	$17,449	100.00%
36	33			$19,194	$7,242	$0	$19,194	100.00%
37	34			$21,114	$7,727	$0	$21,114	100.00%
38	35			$23,225	$8,245	$0	$23,225	100.00%
39	36			$25,548	$8,798	$0	$25,548	100.00%
40	37			$28,102	$9,387	$0	$28,102	100.00%
41	38			$30,913	$10,016	$0	$30,913	100.00%
42	39			$34,004	$10,687	$0	$34,004	100.00%
43	40			$37,404	$11,403	$0	$37,404	100.00%
44	41			$41,145	$12,167	$0	$41,145	100.00%
45	42			$45,259	$12,982	$0	$45,259	100.00%
46	43			$49,785	$13,852	$0	$49,785	100.00%
47	44			$54,764	$14,780	$0	$54,764	100.00%
48	45			$60,240	$15,770	$0	$60,240	100.00%
49	46			$66,264	$16,827	$0	$66,264	100.00%
50	47			$72,890	$17,954	$0	$72,890	100.00%
51	48			$80,180	$19,157	$0	$80,180	100.00%
52	49			$88,197	$20,441	$0	$88,197	100.00%
53	50			$97,017	$21,810	$0	$97,017	100.00%
54	51			$106,719	$23,272	$0	$106,719	100.00%
55	52			$117,391	$24,831	$0	$117,391	100.00%
56	53			$129,130	$26,495	$0	$129,130	100.00%
57	54			$142,043	$28,270	$0	$142,043	100.00%
58	55			$156,247	$30,164	$0	$156,247	100.00%
59	56			$171,872	$32,185	$0	$171,872	100.00%
60	57			$189,059	$34,341	$0	$189,059	100.00%
61	58			$207,965	$36,642	$0	$207,965	100.00%
62	59			$228,762	$39,097	$0	$228,762	100.00%
63	60			$251,638	$41,717	$0	$251,638	100.00%
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