Roth conversions and tax brackets: how much room do you have?
In a Roth conversion, money goes from a traditional IRA to a Roth IRA and you pay income tax on the pre-tax part now. The rates are permanent, so the question is how much bracket room you have this year.
Prepared by Prem Tax and Accounting Corp. Last reviewed November 6, 2026. Figures as of November 6, 2026.
A Roth conversion shifts money out of a traditional IRA into a Roth IRA, and the pre-tax part is taxed as income that year. Public Law 119-21 made the 10 to 37 percent rates permanent, so the real question is how much room is left in your bracket. We measure it with the Measuring-Cup Bracket Fill. New here? Start at our retirement hub.
- The pre-tax amount you convert is added to this year's ordinary income. There is no income limit.
- Conversions made after 2017 cannot be undone.
- Rates are permanent. The dollar tops of the brackets change each year.
- A conversion can make more Social Security taxable, raise Medicare premiums two years later and shrink the senior deduction.
| Taxable income at each bracket top | 10% | 12% | 22% | 24% |
|---|---|---|---|---|
| Single, 2026 | $12,400 | $50,400 | $105,700 | $201,775 |
| Single, 2027 | $12,800 | $52,025 | $109,125 | $208,325 |
| Joint, 2026 | $24,800 | $100,800 | $211,400 | $403,550 |
| Joint, 2027 | $25,600 | $104,050 | $218,250 | $416,650 |
Sources: Revenue Procedures 2025-32 (2026) and 2026-35 (2027).
An invented example
Sam and Lee, both 66, file jointly and expect taxable income of $85,000 in 2026. Their 12 percent bracket tops out at $100,800, leaving $15,800 of room. They convert $30,000. The first $15,800 at 12 percent is $1,896, and the other $14,200 at 22 percent is $3,124. The added federal tax is $5,020, before senior deduction, Social Security, Medicare or state effects. Taxable income becomes $115,000, well under the $211,400 top of the 22 percent bracket.
The Measuring-Cup Bracket Fill
- Project this year's taxable income before you move any money.
- Find the top of the bracket you want to stay in and measure the room.
- Take any required distribution first.
- Check for after-tax money in any IRA, because Form 8606 splits each conversion across all your traditional IRAs.
- Ask how it changes your taxable Social Security, Medicare surcharge, senior deduction and any Marketplace premium credit.
- Ask your adviser first, because a conversion cannot be undone.
Common questions
Can I reverse a Roth conversion?
No. Conversions after 2017 cannot be changed back to a traditional IRA.
Will a conversion raise my Medicare premium?
It can, two years later. The tiers are cliffs: one dollar over a limit triggers that tier's whole surcharge. A Roth conversion is not on Social Security's list of life-changing events for a new decision. See our [Medicare guide](/current-topics/retirement/medicare-and-irmaa/).
Will Illinois tax my Roth conversion?
Illinois residents can subtract the converted IRA amount that is federally taxed, so the state does not tax it. Other states differ. See [state taxes](/state-taxes/).
Official sources
- IRS: Publication 590-A, contributions to IRAs and Roth conversions
- IRS: Revenue Procedure 2025-32, 2026 inflation adjustments
- IRS: Revenue Procedure 2026-35, 2027 inflation adjustments
- IRS: news release IR-2026-133, 2027 tax inflation adjustments
- IRS: Publication 915, Social Security benefits
- SSA: Medicare premiums, rules for higher-income beneficiaries
- Illinois Department of Revenue: Publication 120, retirement income
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