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 amount you must withdraw from Traditional retirement accounts each year starting at age 73.Full definition years reduces lifetime tax on retirement accounts.
US-only. Federal tax brackets and the Roth conversion mechanics are US-specific.
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 $206,700. 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 $193,900. Federal tax on a $193,900 conversion: approximately $36,000. Effective rate on the converted amount: about 18.6%. Converting this much annually for several years substantially reduces future RMD-driven income.
Include wages, pension, RMDs, investment income, and the taxable portion of Social Security. Do not include the conversion itself.
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.
What this tool assumes
- 2026 federal tax brackets (approximate, IRS-published): Single 10% to $11,925, 12% to $48,475, 22% to $103,350, 24% to $197,300, 32% to $250,525, 35% to $626,350, 37% above. MFJ doubles most thresholds.
- 2026 standard deduction: Single $16,100, MFJ $32,200.
- Federal tax computed using progressive bracket math. Marginal rate above the conversion is estimated as the rate of the highest bracket the conversion fills.
- 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.