Roth conversion calculator: how much can I convert this year?
Short answer: A common approach is to fill your current bracket without crossing into the next. In 2026 a married couple stays in the 22% bracket up to $211,400 of taxable income, or about $247,000 of income for a couple both 65 or older once deductions are added back. If you collect Social Security or are near Medicare, the real tax on a conversion can be higher than the bracket rate.
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2026 bracket tops (taxable income)
| Bracket | Married filing jointly | Single |
|---|---|---|
| 10% | $24,800 | $12,400 |
| 12% | $100,800 | $50,400 |
| 22% | $211,400 | $105,700 |
| 24% | $403,550 | $201,775 |
| 32% | $512,450 | $256,225 |
Add your deductions to see the income level. A married couple both 65+ with income under $150,000 deducts up to $47,500 in 2026.
When a Roth conversion tends to help
- You expect your tax rate later to be the same or higher: because of required withdrawals, a spouse filing single after a death, or higher tax rates in the future.
- You are in the "gap years" between retiring and starting Social Security or RMDs, when income is low.
- You can pay the tax from savings outside the IRA, so the full amount keeps growing tax-free.
- You want to leave tax-free money to children. Heirs generally must empty an inherited IRA within 10 years; Roth withdrawals are tax-free, while traditional IRA withdrawals are taxed, often in their peak earning years.
The hidden costs to check first
- Social Security. Converted dollars can make more of your benefit taxable, raising the real rate on the conversion.
- Medicare premiums (IRMAA). Medicare uses income from two years earlier. A large conversion at 63 or later can raise Part B and D premiums two years on. See the IRMAA calculator.
- The senior deduction. From 2025 through 2028, joint income over $150,000 ($75,000 single) shrinks the $6,000-per-person deduction.
- No undo. Conversions can no longer be reversed. Each conversion also has its own five-year clock for penalty-free withdrawal of the converted amount before 59½.
See the whole picture
One year of room is only half the answer. The free Retirement Check tests a conversion plan across your whole retirement and shows whether it lowers lifetime taxes for you and your heirs.
Run the free Retirement CheckCommon questions
How much should I convert to a Roth each year?
A common approach is to convert just enough to fill your current bracket, such as the 12% or 22% bracket, without crossing into the next one or a Medicare surcharge tier. The calculator finds that amount for 2026.
Is a Roth conversion worth it after 60?
It can be, especially in the years before Social Security and RMDs start, when income is often lowest. It tends to help most when you expect a higher tax rate later and can pay the tax from money outside the IRA. The full Retirement Check tests this with your numbers across your whole retirement.
Do Roth conversions affect Medicare premiums?
Yes. Medicare sets Part B and D premiums from your income two years earlier, so a conversion at 63 or later can raise premiums two years on if it pushes income past an IRMAA threshold.
Can I undo a Roth conversion?
No. Since 2018 conversions are permanent, which is why many people convert later in the year once their income is clearer.
Do I pay state tax on a Roth conversion in Texas?
No. Texas has no state income tax. Federal income tax still applies to the converted amount.
Sources
- IRS Rev. Proc. 2025-32 (2026 brackets)
- IRS: Rollovers of retirement plan and IRA distributions
- Medicare.gov: Part B costs (income-related premiums)
- IRS Publication 590-A: Contributions to IRAs (conversions)