Roth Conversion Schedule Calculator (2026)
The bracket calculator tells you how much to convert this year. This calculator builds the full multi-year schedule — showing how much to convert each year of your golden window as your IRA balance shifts, Social Security starts, and RMDs eventually begin. Enter your situation and get a year-by-year plan.
How to read the schedule
Each row is one year of your plan. The calculator fills your target bracket (or IRMAA ceiling, whichever is lower) with a conversion amount for that year, reduces your IRA balance accordingly, then grows the residual at your assumed return rate to compute the following year's starting balance.
Watch for three inflection points in the schedule: when Social Security starts (conversion room narrows as more SS becomes taxable), when RMDs begin (mandatory taxable income squeezes remaining room), and the year the IRA is cleared (no more conversions needed). Each inflection changes the optimal annual amount significantly.
Compare the IRA end balance to the no-conversion comparison in the summary. The no-conversion balance is larger in dollar terms, but it's fully taxable at RMD age and will generate growing forced withdrawals for life. The Roth balance at the end of the conversion window is tax-free, with no RMDs and flexible distribution for you or your heirs.
What this calculator models
- Federal income tax on conversions. 2026 brackets from IRS Rev. Proc. 2025-32, marginal rate applied to the conversion slice only.
- Social Security income. Modeled as 85% taxable once started — the high-income assumption typical for this audience. If your income is near the $32,000–$44,000 MFJ combined income thresholds, actual SS taxation could be lower before conversion pushes it up.
- IRMAA Tier 1 ceiling. When checked, caps conversions to keep MAGI below the 2026 threshold ($218,000 MFJ / $109,000 single). Two-year lookback is noted but not time-shifted in this model.
- IRS Uniform Lifetime Table RMDs. 2022 updated table (IRS Pub. 590-B), applied from your RMD age onward. RMD always taken before conversion in each year (IRS rule).
- Standard deduction with 65+ additions. 2026 values: $32,200 MFJ base ($35,500 if both 65+); $16,100 single base ($18,150 if 65+). Per IRS Rev. Proc. 2025-32.
What this calculator does not model
- State income tax. Nine states have no income tax on conversions; California and others add 5–13%. See the state tax guide for cost-by-state data.
- Social Security torpedo (phase-in stacking). This model treats SS as 85% taxable throughout. In early low-income years, conversion income can push SS from 50% taxable to 85% taxable — raising the marginal rate above the stated bracket. The SS torpedo calculator isolates this effect.
- IRMAA Tier 2–5 surcharges. Only Tier 1 is used as a ceiling. If you're deliberately planning around higher tiers, use the IRMAA-aware calculator.
- OBBBA senior deduction. The One Big Beautiful Bill Act (July 2025) added a $6,000/$12,000 deduction for filers 65+ with MAGI under $75,000/$150,000. This phases out above those thresholds. Most users doing significant conversions will earn above the phaseout, so the deduction may not apply. If yours does, manually add it to "other income" as a negative offset.
- Tax bracket inflation. Uses static 2026 brackets for all years. Actual future brackets will be 2–4% higher per year as the IRS adjusts annually. This makes the schedule slightly conservative — real conversion room will be modestly larger.
- Pro-rata rule. If you have after-tax (non-deductible) basis tracked on Form 8606, a portion of each conversion is tax-free. The effective tax rate on conversions would be lower than shown.
- Capital gains interaction. Conversion income raises your income floor, which can push long-term capital gains from 0% to 15%. See the capital gains interaction calculator.
Related tools and guides
- Tax Bracket Calculator — How Much to Convert in 2026 (single-year detail)
- IRMAA-Aware Conversion Calculator — per-tier break-even analysis
- Social Security Torpedo Calculator — effective rate including SS phase-in
- Lifetime NPV Calculator — total tax savings across the full window
- All-In Tax Calculator — federal + SS torpedo + IRMAA + state in one tool
- Delay Social Security to Maximize Roth Conversions
- The Roth Conversion Golden Window
- Multi-Year Roth Conversion Plan Guide
Frequently asked questions
How is this different from a single-year Roth conversion calculator?
A single-year calculator shows how much you can convert this year without crossing a bracket or IRMAA tier. This schedule calculator projects that math forward for each year of your planning window — accounting for IRA balance growth, the income shift when Social Security starts, RMD obligations beginning at age 73 or 75, and how all of these factors change your optimal annual conversion amount. The result is a concrete dollar plan for each year rather than a single annual target.
Why does my conversion amount drop when Social Security starts?
When Social Security begins, up to 85% of your benefit becomes taxable ordinary income. That raises your pre-conversion income floor, cutting into your available bracket room. For a married couple delaying SS and converting $130,000 per year at age 65–69, starting SS at 70 might reduce annual conversion room by $25,000–$35,000 (85% of their SS benefit). This is why delaying SS and front-loading conversions work so well together: you maximize the wide-window years before SS starts.
What happens to conversion room once RMDs begin?
RMDs are treated as ordinary income in the year distributed, which shrinks conversion room dollar-for-dollar. A couple with a $2M IRA at RMD age 75 owes a first RMD of roughly $81,300 ($2M ÷ 24.6 from the IRS Uniform Lifetime Table). That $81,300 fills bracket space that could otherwise hold conversions. As the IRA grows, future RMDs grow too, progressively squeezing room. This is the core argument for converting before RMDs begin: each dollar converted now means a smaller future forced withdrawal taxed at potentially higher rates.
Should I target the 22% or 24% bracket?
The 22% bracket is the standard golden-window target: you pay 22% now versus the 32–37% most retirees face on RMDs. The 24% bracket makes sense when your projected post-RMD rate is 32%+, which is common for couples with large IRA balances where RMDs plus Social Security push income above the 22% ceiling. An 8-point spread (24% now vs. 32% later) still justifies paying 24% today, especially for balances large enough that the conversion runway won't be finished by RMD age at a 22% fill rate.
How does the IRMAA ceiling affect my schedule?
If you check "Stay below IRMAA Tier 1," the calculator caps each year's conversion to keep MAGI below $218,000 (MFJ) or $109,000 (single). Crossing Tier 1 adds roughly $1,148/year per Medicare beneficiary — about $2,296/year for a couple. Whether to stay below the tier depends on how much your IRA would grow if not converted: a large, fast-growing IRA may generate larger future IRMAA surcharges than the one-time cost of crossing the tier now. An advisor can run this break-even analysis for your specific balance.
Why does the calculator use static 2026 brackets for all future years?
The IRS adjusts tax brackets annually for inflation (roughly 2–4% per year). Using 2026 brackets for all future years makes the schedule slightly conservative — your actual conversion room in 2030 or 2033 will be modestly higher as thresholds rise. IRMAA thresholds also inflate annually. This known simplification is fine for long-range planning; just expect actual future conversion room to be somewhat larger than projected. A fee-only advisor recalibrates your annual conversion amount each year using the current year's actual bracket and IRMAA thresholds.
Get a dynamic, advisor-managed conversion plan
The schedule above is a static model built on 2026 assumptions. A fee-only Roth conversion specialist builds a living plan: they project your actual RMD trajectory, adjust each year's conversion amount as brackets inflate and balances shift, model the Social Security torpedo precisely, apply state tax, and coordinate with your estate planning. Then they give you a specific dollar amount to convert before December 31 each year and adjust it as your situation changes. Free match, no obligation.
Sources
- IRS Rev. Proc. 2025-32 — 2026 tax brackets, standard deductions, and additional standard deduction for age 65+ filers. irs.gov/pub/irs-drop/rp-25-32.pdf
- IRS Publication 590-B — Uniform Lifetime Table (Table III), updated 2022, applies to RMD calculations from 2022 forward. irs.gov/publications/p590b
- Kiplinger — Medicare Premiums 2026: IRMAA Brackets and Surcharges. 2026 Tier 1 at $109,000 single / $218,000 MFJ MAGI. kiplinger.com
- SECURE 2.0 Act (2022), §107 — RMD age increased to 73 for those born 1951–1959 and 75 for those born 1960 or later. IRS confirmation at irs.gov
Tax values verified against IRS Rev. Proc. 2025-32 (released October 2025). ULT divisors from IRS Pub. 590-B 2022 updated table — unchanged for 2026. IRMAA Tier 1 thresholds from CMS and Kiplinger (2026 confirmed). This calculator is for informational purposes only and does not constitute tax advice.