Roth Conversion Tax Calculator: Your Bracket Room for 2026
"Bracket room" is how much more income fits before your next dollar is taxed at a higher rate. Converting up to that line keeps the whole conversion at today's rate. (IRS Rev. Proc. 2025-32)
| Married filing jointly, 2026 | Taxable income up to |
|---|---|
| 12% bracket | $100,800 |
| 22% bracket | $211,400 |
| 24% bracket | $403,550 |
Taxable income is after deductions: $32,200 for a married couple, plus $1,650 for each spouse 65 or older and the senior deduction. The calculator finds your exact room, Social Security included.
Roth Conversion in Retirement: The IRMAA and Social Security Traps
A conversion in retirement can cost more than its bracket suggests. Three traps cause most of the damage. (IRS Publication 915)
- IRMAA in two years. Your 2026 income sets 2028 Medicare premiums; the first projected 2028 line is about $230,000 Projected for joint filers. One dollar over costs a full tier.
- Social Security taxation. If not all of your benefits are taxable yet, converted dollars make more of them taxable.
- The senior deduction phase-out above $150,000 of joint income.
The calculator flags each one and shows how much smaller a conversion would stay under the IRMAA line.
The five-year clocks
Under 59½, each conversion has its own five-year clock before the converted amount can come out penalty-free. At 59½ or older there's no penalty, but earnings are tax-free only once your first Roth IRA is five years old (IRS Publication 590-B).
Our take: fill a bracket you won't beat later
Convert in years when your rate is lower than it will be once RMDs and Social Security arrive, and pay the tax from savings outside the IRA. Check the Medicare line on the 2028 IRMAA brackets, the benefit side on the taxable Social Security calculator, and the full year on the retirement tax calculator. For the year-by-year plan, read Roth Conversion Strategy: Fill the Bracket, Skip IRMAA.