Roth Conversion Calculator 2026
Enter your income and a conversion amount to see the tax cost and your remaining bracket room instantly — then read how conversions work and when they pay off.
Understand your result
When you convert, the dollars you move from a Traditional IRA or 401(k) are added to your taxable ordinary income for the year and taxed at your marginal rates — there's no early-withdrawal penalty on a conversion. In return, the money grows tax-free in the Roth, comes out tax-free in retirement, and is exempt from required minimum distributions during your lifetime.
The strategy most retirees use is bracket filling: in a low-income year, convert just enough to reach the top of your current bracket. Beyond the tax you pay now, watch two side effects this tool flags — IRMAA (higher Medicare premiums about two years later) and the 3.8% net investment income tax — both driven by the higher MAGI a conversion creates. Paying the conversion tax from outside the IRA (with cash) makes the strategy far more effective, because every dollar keeps growing in the Roth.
A married couple, both 66, with $70,000 of income converts $40,000 in a low-income year before RMDs and Social Security start:
- The $40,000 stacks on top of $70,000, mostly filling the 12% and 22% brackets
- The tool shows the extra federal + state tax — the conversion tax cost
- Dividing that by $40,000 gives the effective rate on the converted dollars — the number to compare against your expected future rate
- If your future rate (with RMDs + Social Security) would be higher, converting now wins
- Converting so much you jump a bracket — watch the 'marginal bracket after' row.
- Paying the conversion tax from the IRA itself — pay from cash so the full amount keeps growing tax-free.
- Ignoring IRMAA — a big conversion can raise Medicare premiums two years later.
- Forgetting the pro-rata rule if you have after-tax (non-deductible) IRA money.
- Converting late in December with no time to fix an over-conversion (Roth conversions can't be undone).