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Roth Conversion

How a Roth conversion is taxed, how much you can convert in 2026 before reaching the next bracket, the traps to avoid, and a calculator.

Updated November 4, 2026. Free, no sign-up; everything runs in your browser and nothing you type is stored.

Roth conversion tax calculator (2026)

Filing statusTaxable income before converting ($)Amount to convert ($)65 or older?MAGI before converting ($)

Extra federal tax from the conversion

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–Room left in the 12% bracket

–Room left in the 22% bracket

–Room left in the 24% bracket

–Senior deduction check

How a Roth conversion is taxed

Moving pre-tax IRA or 401(k) money into a Roth IRA adds the converted amount (minus any after-tax basis, figured on Form 8606) to your taxable income for the year. There's no income limit and no 10% early-withdrawal penalty on the conversion itself, and the Roth then grows tax-free with no RMDs for you.

Bracket filling with the 2026 brackets

Many people convert just enough to "fill" a bracket. For 2026 the 12% bracket ends at $50,400 of taxable income ($100,800 joint), 22% at $105,700 ($211,400) and 24% at $201,775 ($403,550). Example: single with $60,000 of taxable income can convert $45,700 before leaving the 22% bracket.

Watch-outs

The 5-year rule: each conversion has its own five-year period; taking converted money out before then and before 59½ can trigger the 10% penalty.
Senior deduction: at 65+, the extra income can reduce the $6,000 senior deduction, which phases out above $75,000 MAGI ($150,000 joint).
Medicare IRMAA: Medicare premiums are based on income from two years earlier, so a big conversion at 63 or later can raise Part B and D premiums.
Pay the tax from outside the IRA if you can.

Converting after a non-deductible contribution? See the backdoor Roth IRA calculator.

Common questions

How much tax will I pay on a Roth conversion?

The converted amount is taxed as ordinary income at your bracket for the year.

Is there an income limit for Roth conversions?

No.

What is the 5-year rule for Roth conversions?

Each conversion has its own five-year period before converted money can come out penalty-free if you're under 59½.

Sources

More retirement calculators: Net Unrealized Appreciation · Qualified Charitable Distributions · Social Security Death Benefit

General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.