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Roth vs. Traditional IRA

Roth = pay tax now, tax-free in retirement. Traditional = deduct now, pay tax in retirement. The right answer depends on whether your tax bracket today is higher or lower than your expected retirement bracket. Most people should do both for tax diversification.

RothTraditional IRA
Contribution treatmentAfter-tax (no deduction)Pre-tax (deductible if income limits met)
GrowthTax-freeTax-deferred
Withdrawals in retirementTax-freeTaxed as ordinary income
2025 contribution limit$7,000 ($8,000 if 50+)$7,000 ($8,000 if 50+)
2025 income limitsSingle $150-165K phaseoutDeduction phases out if you have workplace plan
Required minimum distributionsNone during your lifetimeBegin at age 73
Early withdrawal of contributionsAnytime, penalty-free10% penalty + tax before age 59½
Best forLower current bracket, longer horizonHigher current bracket, retiring to low-tax state

Choose Roth if

  • You're early in your career (low bracket now).
  • You expect tax rates to rise generally.
  • You want flexibility — contributions can come back out tax-free.
  • You plan to leave money to heirs (no RMDs).

Choose Traditional IRA if

  • You're in peak earnings (24%+ bracket).
  • You'll retire in a state with no income tax.
  • You need the current-year tax deduction.
  • You expect your retirement income to be much lower than today.

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