Roth Conversion Planner
Model conversions year by year through RMDs, Social Security taxation, IRMAA, the senior deduction and a surviving spouse's single brackets, then see what your heirs keep.
- Methods explained
- Save scenarios
- Compare saved scenarios
- Chart
- Household prefill
- Printable report
Household
Accounts today
Income and spending
Conversion plan
Health insurance before 65
Assumptions
Heirs keep, versus no conversions
+$182,651
After-tax, in today's dollars
Lifetime income tax
−$131,019
$467,602 against $598,621
Total converted
$836,195
Ahead from age 62 on
Medicare surcharges
−$0
$0 over the plan
Plan against no conversions
After-tax wealth, today's dollars
Roth and taxable balances plus pre-tax balances less the heirs' tax rate.
Taxes and surcharges each year
Account balances with your plan
Strategies compared
| Strategy | Converted | Lifetime tax | IRMAA | Heirs keep | Versus none | Ahead from |
|---|---|---|---|---|---|---|
| Fill the 12% bracket | $836,195 | $467,602 | $0 | $2,614,139 | $182,651 | 62 |
| Stay on the standard Medicare premium | $1,446,753 | $498,385 | $0 | $2,556,084 | $124,596 | 62 |
| Stay within IRMAA tier 1 | $1,472,971 | $502,487 | $16,078 | $2,473,268 | $41,780 | 62 |
| Fill the 22% bracket | $1,460,681 | $498,716 | $19,550 | $2,465,124 | $33,637 | 62 |
| No conversions | $0 | $598,621 | $0 | $2,431,488 | – | – |
| Fill the 24% bracket | $1,755,333 | $546,395 | $31,190 | $2,285,907 | -$145,581 | – |
| Fill the 32% bracket | $1,812,675 | $587,987 | $25,421 | $2,192,101 | -$239,387 | – |
Each uses your conversion ages and tax source, ranked by what heirs keep. Dollar figures are in today's dollars.
What converting costs this year (2026)
The share of each added slice of conversion lost to federal and state tax, the capital gains it pushes out of the 0% band, the senior deduction it phases out, Social Security it makes taxable, and the Medicare surcharge it sets two years out.
Year by year
| Year | Age | Conversion | RMD | Social Security | AGI | Bracket | Tax | IRMAA | Pre-tax | Roth | Taxable |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 62 | $133,000 | $0 | $0 | $187,130 | 12% | $29,076 | $0 | $1,960,350 | $297,150 | $396,844 | |
| 63 | $136,324 | $0 | $0 | $193,357 | 12% | $30,113 | $0 | $1,915,227 | $455,148 | $284,945 | |
| 64 | $139,733 | $0 | $0 | $199,747 | 12% | $31,177 | $0 | $1,864,269 | $624,625 | $163,771 | |
| 65 | $145,003 | $0 | $0 | $208,124 | 12% | $32,366 | $0 | $1,805,229 | $808,109 | $32,661 | |
| 66 | $53,466 | $0 | $0 | $164,701 | 12% | $23,450 | $0 | $1,739,432 | $904,654 | $0 | |
| 67 | $25,892 | $0 | $0 | $154,211 | 12% | $20,835 | $0 | $1,664,482 | $977,073 | $0 | |
| 68 | $26,539 | $0 | $0 | $158,066 | 12% | $21,356 | $0 | $1,581,738 | $1,053,793 | $0 | |
| 69 | $32,694 | $0 | $28,528 | $162,017 | 12% | $20,677 | $0 | $1,516,169 | $1,140,811 | $0 | |
| 70 | $44,066 | $0 | $84,070 | $166,068 | 12% | $18,864 | $0 | $1,492,638 | $1,244,121 | $0 | |
| 71 | $45,168 | $0 | $86,172 | $170,220 | 12% | $19,335 | $0 | $1,465,448 | $1,353,753 | $0 | |
| 72 | $46,297 | $0 | $88,326 | $174,475 | 12% | $19,819 | $0 | $1,434,352 | $1,470,053 | $0 | |
| 73 | $47,454 | $0 | $90,534 | $178,836 | 12% | $20,314 | $0 | $1,399,093 | $1,593,382 | $0 | |
| 74 | $48,641 | $0 | $92,797 | $183,308 | 12% | $20,822 | $0 | $1,359,396 | $1,724,124 | $0 | |
| 75 | $0 | $55,260 | $95,117 | $111,256 | 12% | $9,558 | $0 | $1,369,343 | $1,810,331 | $10,206 | |
| 76 | $0 | $57,778 | $97,495 | $117,208 | 12% | $10,223 | $0 | $1,377,143 | $1,900,847 | $21,918 | |
| 77 | $0 | $60,137 | $99,933 | $122,933 | 12% | $10,848 | $0 | $1,382,856 | $1,995,890 | $35,067 | |
| 78 | $0 | $62,857 | $102,431 | $129,392 | 12% | $11,573 | $0 | $1,385,999 | $2,095,684 | $49,970 | |
| 79 | $0 | $65,687 | $104,992 | $136,129 | 12% | $12,331 | $0 | $1,386,327 | $2,200,468 | $66,772 | |
| 80 | $0 | $68,630 | $107,616 | $143,156 | 12% | $13,122 | $0 | $1,383,582 | $2,310,492 | $85,626 | |
| 81 | $0 | $71,319 | $110,307 | $149,796 | 12% | $13,848 | $0 | $1,377,876 | $2,426,016 | $106,414 | |
| 82 | $0 | $74,480 | $113,065 | $157,393 | 12% | $14,706 | $0 | $1,368,567 | $2,547,317 | $129,561 | |
| 83 | $0 | $77,320 | $115,891 | $164,491 | 12% | $15,481 | $0 | $1,355,809 | $2,674,683 | $154,913 | |
| 84 | $0 | $80,703 | $118,788 | $172,684 | 12% | $16,407 | $0 | $1,338,861 | $2,808,417 | $182,959 | |
| 85 | $0 | $83,679 | $121,758 | $180,230 | 12% | $17,227 | $0 | $1,317,941 | $2,948,838 | $213,495 | |
| 86 | $0 | $86,707 | $124,802 | $187,973 | 12% | $18,066 | $0 | $1,292,796 | $3,096,280 | $246,653 | |
| 87 | $0 | $89,778 | $127,922 | $195,900 | 12% | $18,921 | $0 | $1,263,170 | $3,251,094 | $282,562 | |
| 88 | $0 | $92,202 | $131,120 | $202,741 | 12% | $19,605 | $0 | $1,229,516 | $3,413,648 | $320,840 | |
| 89 | $0 | $95,311 | $134,398 | $210,949 | 12% | $20,479 | $0 | $1,190,915 | $3,584,331 | $362,087 | |
| 90 | $0 | $97,616 | $137,758 | $217,785 | 12% | $21,139 | $0 | $1,147,964 | $3,763,547 | $405,809 | |
| 91 | $0 | $99,823 | $141,202 | $224,545 | 12% | $21,778 | $0 | $1,100,548 | $3,951,725 | $452,021 | |
| 92 | $0 | $101,903 | $144,732 | $231,175 | 12% | $22,385 | $0 | $1,048,578 | $4,149,311 | $500,714 | |
| 93 | $0 | $103,820 | $148,350 | $237,428 | 12% | $22,931 | $0 | $991,996 | $4,356,777 | $551,875 | |
| 94 | $0 | $104,421 | $152,059 | $241,718 | 12% | $23,167 | $0 | $931,954 | $4,574,615 | $604,553 | |
| 95 | $0 | $104,714 | $155,861 | $245,338 | 12% | $23,298 | $0 | $868,602 | $4,803,346 | $658,578 |
How it works›
Each year. The RMD comes out of the January balance, then the conversion, then spending. Spending draws on income first, then the taxable account, then pre-tax, then Roth. Taxes and withdrawals are solved together until they agree to the cent, and growth lands at year end.
Taxes. 2026 federal brackets and standard deduction (Rev. Proc. 2025-32), the age-65 additions, the $6,000 senior deduction for 2025 through 2028 with its 6% phase-out, Social Security taxed per IRS Pub. 915, qualified dividends and gains stacked at 0%, 15% and 20%, and the 3.8% net investment income tax. Brackets grow with inflation; the Social Security and NIIT thresholds don't. Pick a state for its 2026 brackets and its rules on Social Security, pensions and retirement accounts, or enter a flat rate on AGI excluding Social Security.
RMDs. SECURE 2.0 start ages, 73 for anyone born 1951 through 1959 and 75 from 1960, divided by the IRS Uniform Lifetime Table. The pre-tax account is treated as yours.
Medicare. IRMAA uses the 2026 CMS Part B and Part D table and the MAGI from two years earlier, for each person 65 or older. Surcharges in the first two years come from returns already filed, so both runs leave them out.
A spouse's death. Joint filing continues through the year of death, then the survivor files single with the larger of the two Social Security benefits. Converting while both are alive fills joint brackets that the survivor loses.
What it leaves out. The 5-year clock on converted money withdrawn before 59½, local credits and commuter taxes, and investment returns that vary year to year.