<prompt> Human: I have a traditional IRA with Vanguard and am wondering if it would make sense to STOP funding this traditional IRA and START funding a Roth IRA. Here are some facts about my situation that may be of help. Ill be 29 years old in less than a month and currently earn a 50k annual salary. I currently contribute 25 of my salary to my 401k. How is the tax on traditional IRA and 401k withdrawals determined at age 59.5? Is it tax based on the salary you earned in the preceding few years or is it an average over your whole career? I definitely expect to earn a higher salary over the course of my career, which would place me in a higher tax bracket, and, because of that, I think that the Roth could make more sense. My confusion stems from the conflicting resources I found online. Can someone put this into simple terms for me as to why a Roth would be more beneficial? Also, I know that the laws may change over the years, but Congress taxing Roth withdrawals in future would be akin to stirring up the proverbial hornets nest. I think that the basic structure of how it exists now will not change meaningfully. So, traditional or Roth? And why?  <response>: Is it tax based on the salary you earned in the preceding few years or is it an average over your whole career?Neither. You pay taxes after 59.5 based on the amount of money you withdraw from your IRA each year. So if you remove 25K from your IRA, that will just be added to your income if you had any or it will be considered your total income for that year youre still eligible for standard itemized deduction and personal exemption 