Roth Conversion Calculator

Federal tax on a 2026 conversion

Filing Status

Income Before Converting

Wages, pensions, IRA withdrawals and other taxable income for the year, before deductions

Amount to Convert

People 65 or Older

Uses the 2026 standard deduction, with the extra amounts for age 65 and over.

Federal tax on this conversion

$6,000

Rate on the conversion

12.0%

Top bracket after

12%

Taxable income after

$77,800

Converting $50,000 raises your federal tax from $2,840 to $8,840. You can convert about $23,000 more before the next bracket starts.

How much to convert to fill each bracket

Starting from your income before converting

To the top of	Convert up to	Federal tax	Rate on it
12% bracket	$73,000	$8,760	12.0%
22% bracket	$183,600	$33,092	18.0%
24% bracket	$375,750	$79,208	21.1%
32% bracket	$484,650	$114,056	23.5%
35% bracket	$740,900	$203,744	27.5%

Federal income tax only, before any state tax. Conversion income also counts toward how much of your Social Security is taxed and toward the 3.8% net investment income tax threshold.

By the Coast FIRE Calculator editorial team · Methodology · Official sources: IRS: Rev. Proc. 2025-32 (2026 tax brackets and standard deduction); IRS: Tax inflation adjustments for tax year 2026 (IR-2025-103) · Sources checked September 26, 2026 · Corrections: hello@coastfirecalculator.io

Compare the 2026 retirement account limits and tax figures used by our calculators, with official sources.

How the tax on a conversion is worked out

A Roth conversion adds the amount you convert to your income for the year, and it is taxed as ordinary income. The calculator works out your federal tax with and without the conversion, using the 2026 brackets and standard deduction, and the difference is the tax on the conversion.

If you or your spouse are 65 or older, it adds the extra standard deduction ($2,050 if unmarried, $1,650 each if married) and the senior deduction of $6,000 per person for 2025 to 2028. The senior deduction shrinks by 6% of your modified AGI above $75,000 ($150,000 on a joint return), so a large conversion can cost you part of it; the calculator includes that.

If any of your traditional IRAs hold after-tax (nondeductible) contributions, only part of a conversion is taxable, figured across all your IRAs on Form 8606. Enter just the taxable part in that case.

2026 federal tax brackets (top of each bracket, taxable income)

Rate	Single	Married filing jointly	Married filing separately	Head of household
10%	$12,400	$24,800	$12,400	$17,700
12%	$50,400	$100,800	$50,400	$67,450
22%	$105,700	$211,400	$105,700	$105,700
24%	$201,775	$403,550	$201,775	$201,750
32%	$256,225	$512,450	$256,225	$256,200
35%	$640,600	$768,700	$384,350	$640,600
37%	and above	and above	and above	and above

Standard deduction for 2026: $16,100 single, $32,200 married filing jointly, $24,150 head of household. From IRS Rev. Proc. 2025-32, checked September 26, 2026.

Rules to know before you convert

No income limit. Anyone can convert; the old $100,000 limit was repealed for tax years after 2009.
No 10% on the conversion itself when it is a trustee-to-trustee transfer, a redesignation with the same trustee, or a rollover completed within 60 days. Money you keep instead of converting is taxable and may owe the 10%.
A 5-year clock for each conversion, starting January 1 of the year you convert. Converted money you withdraw within 5 years and before 59½ owes the 10% on its taxable part, unless an exception applies.
No undo. Conversions made in 2018 or later cannot be recharacterized.
Required minimum distributions cannot be converted. Take the year's RMD first.
Withdrawal order from a Roth IRA: your contributions come out first, then conversions (oldest first), then earnings.

Converting a slice every year before you can touch your retirement accounts is the idea behind the Roth conversion ladder. To see how long your savings last once you start withdrawing, use the retirement withdrawal calculator.

Sources

Frequently Asked Questions

How much tax will I pay on a Roth conversion?

The converted amount is taxed as ordinary income in the year you convert, so it depends on your other income. A married couple filing jointly with $60,000 of other income who convert $50,000 in 2026 pay about $6,000 of federal tax on it, 12.0% of the amount converted.

How much can I convert and stay in the 12% bracket?

Convert up to the top of the 12% bracket in taxable income: $100,800 for married couples filing jointly and $50,400 for single filers in 2026. With $60,000 of other income, a couple can convert about $73,000; a single filer with $40,000 can convert about $26,500.

Is there an income limit for Roth conversions?

No. The income limit on conversions was repealed for tax years after 2009, so anyone can convert. The income limits you may have heard of apply to contributing to a Roth IRA, not to converting.

Do I pay the 10% early withdrawal penalty on a Roth conversion?

Not on the conversion itself, as long as it is done by a trustee-to-trustee transfer, a redesignation with the same trustee, or a rollover within 60 days. But if you withdraw converted money within 5 years and before age 59½, the 10% applies to the part that was taxable when you converted, unless an exception applies.

What is the 5-year rule for Roth conversions?

Each conversion has its own 5-year clock, which starts on January 1 of the year you convert. A conversion made in December 2026 is counted from January 1, 2026.

Can I undo a Roth conversion?

No. Conversions made in 2018 or later cannot be recharacterized back to a traditional IRA, so check the tax before you convert.

Does a Roth conversion affect my Social Security taxes?

It can. Conversion income is part of your adjusted gross income, which feeds the IRS worksheet that decides how much of your Social Security benefits is taxable. It can also reduce the senior deduction and push you over the 3.8% net investment income tax threshold.

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