Taxes · Calculator

Roth conversion sweet spot.
How much to convert this year.

Find the maximum Roth conversion that keeps you within your target federal tax bracket. Filling lower brackets in pre-RMDRequired Minimum Distribution (RMD)The minimum the IRS requires you to withdraw each year from traditional IRAs, 401(k)s, and similar accounts, generally starting at 73, or 75 if born in 1960 or later. It equals the prior December 31 balance divided by an IRS life expectancy factor. Roth IRAs and Roth 401(k)s have no RMDs during the owner's lifetime. years reduces lifetime tax on retirement accounts.

The question it answersWhat is the largest Roth conversion I can do without crossing into the next tax bracket?

Rules: United States. Tax year: models 2026 figures; check the assumptions before using it for another year. Privacy: runs in your browser. What you enter stays on your device unless you copy a share link, which puts your inputs in the link.

Looking for something close? Roth Conversion Calculator: how much to convert this year to fill a bracket, and whether converting beats waiting. Roth Conversion Ladder Planner: a year-by-year ladder for retiring before 59½, with the bridge you need to cover the five-year wait.

US-only. Federal tax brackets and the Roth conversion mechanics are US-specific.

WORKED EXAMPLE

Married filing jointly, age 62, with $45,000 of other income. The 22% bracket ceiling for MFJMarried Filing Jointly (MFJ)A tax filing status where a married couple combines their income and deductions on one tax return. in 2026 is approximately $211,400. Standard deductionstandard deductionA fixed dollar amount that reduces your taxable income without itemizing. Most people claim this instead of listing individual deductions.Full definition $32,200. Taxable income before conversion: $12,800. Room in the 22% bracket: about $198,600. Federal tax on a $198,600 conversion: approximately $34,650. Effective rate on the converted amount: about 17.4%. Converting this much annually for several years substantially reduces future RMD-driven income.

YOUR SITUATION (2026)

Include wages, pension, RMDs, investment income, and the taxable portion of Social Security. Do not include the conversion itself.

YOUR CONVERSION SWEET SPOT
CURRENT TAXABLE INCOME (BEFORE CONVERSION)
$0
MAXIMUM CONVERSION TO STAY IN BRACKET
$0
FEDERAL TAX
$0
STATE TAX
$0
TOTAL TAX COST
$0
Effective rate on conversion: 0%
// IRMAAIncome-Related Monthly Adjustment Amount (IRMAA)A Medicare surcharge added to your monthly premium if your income exceeds certain thresholds.Full definition REMINDER

A conversion in this year increases your MAGIModified Adjusted Gross Income (MAGI)Your taxable income with certain deductions added back in. The IRS uses this slightly different number to decide if you qualify for some tax breaks.Full definition, which the SSASocial Security Administration (SSA)The federal agency that manages Social Security retirement, disability, and survivor benefit programs. uses to set Medicare premiums two years later. Use the IRMAA Estimator to model the Medicare-premium effect.

Estimate, not tax or legal advice. It applies the 2026 rules listed in the assumptions to the numbers you enter. Details this tool does not model can change the result.

What this tool assumes
  • 2026 federal tax brackets (approximate, IRS-published): Single 10% to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600, 37% above. MFJ doubles most thresholds.
  • 2026 standard deduction: Single $16,100, MFJ $32,200.
  • Federal tax computed using progressive bracket math.
  • Social Security taxation: complex. The tool does not model the SS provisional-income calculation. If you receive Social Security, conversions can raise the taxable portion of benefits. A CPA can compute the exact crossover.
  • State tax is applied at the entered rate to the entire conversion amount.
  • NIITNet Investment Income Tax (NIIT)A 3.8% extra federal tax on investment income for higher earners (above $200k single, $250k married).Full definition (3.8% on investment income above $200K single / $250K MFJ MAGI) is not modeled. Roth conversions are not subject to NIIT directly but raise MAGI.
  • This tool is educational. A CPA should verify your conversion strategy before executing.
Filling the brackets up to the 22% ceiling
Worked example: married filing jointly, 2026
Other income$45,000/yr
Taxable now$12,800
Conversion room$198,600$211,400 − $12,800
Where each dollar lands
Incomeother, then conversion
$45,000$198,600 conversion22% ceiling
Bracketfirst $32,200 at 0% (deduction)
0%10%12%22%24%
$0to scale; 24% band continues
Federal tax on the conversion: about $34,650, an effective rate of about 17.4%, under 22% because its first dollars fill the 10% and 12% bands.
In the worked example (married filing jointly, 2026), a $198,600 conversion fills the rest of the 10% band and all of the 12% and 22% bands, then stops where 24% begins. Repeated for several years, it reduces future RMD-driven income.
HOW THIS IS CALCULATED

This tool runs entirely in your browser: no data is sent to any server. The assumptions and default values behind the result are listed under “What this tool assumes” on this page. Verify the methodology or inspect the source code in your browser's dev tools.

Where to go from here

Read next

Roth Conversion Timing

Roth conversions pay off most in low-income years: early retirement, a gap year, or a layoff.

Explore further
  • Roth ConversionsConvert Traditional to Roth in low-income years. Roth conversion ladder for early retirement.
  • Roth Conversion CalculatorSizes a Roth conversion to fill your current tax bracket without spilling into the next one, using projected 2026 brackets.
  • Roth Conversion Ladder PlannerPlans year-by-year Roth conversions to access retirement money penalty-free before 59.5, with tax cost per rung.

Calculators are educational estimates, not financial advice. Disclosures · How pages are reviewed