Your 2026 income
Enter your income, then click Calculate.
Result
| Item | Amount |
|---|
What each bracket would allow
| Fill through | Convert | Federal tax | Average rate |
|---|
What this does not cover
- Tax year 2026 only. Brackets, deductions and IRMAA tiers change every year.
- Ordinary income only. Long-term capital gains and qualified dividends stack on top of ordinary income and can be taxed more by a conversion; Social Security benefits becoming taxable, the 3.8% net investment income tax, state tax, credits and AMT are not modelled.
- MAGI is treated as AGI. Tax-exempt interest and some add-backs raise the MAGI used for IRMAA and the senior deduction.
- Not a recommendation to convert. Whether converting beats waiting depends on your future rate, your heirs and your state, which no bracket table decides.
Common questions
How much should I convert to a Roth IRA?
A common rule is to convert up to the top of a tax bracket you expect to be below later. Enter your income before converting and pick a target bracket: the calculator returns the exact conversion that leaves your taxable income at the top of that bracket, and the tax it costs.
What is a Roth conversion bracket fill?
Bracket filling means converting just enough pre-tax IRA money each year to use up the room left in a chosen tax bracket, so the converted dollars are taxed at that rate instead of a higher one in later years when required minimum distributions start.
Does a Roth conversion raise my Medicare premiums?
It can. Medicare Part B and D premiums rise in steps (IRMAA) once modified AGI passes $109,000 single or $218,000 joint for 2026. The premium looks at your return from two years earlier, so a conversion at 63 or older can raise premiums at 65. It is a cliff: one dollar over triggers the whole surcharge.
How does the senior deduction change conversion math?
For 2025 to 2028 a taxpayer 65 or older gets an extra $6,000 deduction that phases out at 6 cents per dollar of income above $75,000 single or $150,000 joint. Inside that range each converted dollar loses 6 cents of deduction, so the real marginal rate is the bracket rate times 1.06.
Should I pay the tax from the IRA?
Usually not. Paying from outside money keeps the full amount growing tax-free, and if you are under 59½ tax withheld from the conversion counts as an early distribution.
Is this tax advice?
No. It applies published 2026 IRS and SSA figures to the numbers you enter and ignores state tax, capital gains stacking, Social Security taxation, NIIT and credits. Confirm with a qualified tax professional before converting.
Related tool: the 529 to Roth IRA rollover calculator for leftover college savings.