Roth Conversion Optimizer 2026-2030

Model conversion amounts by bracket for tax years 2026 through 2030. Tax cost today vs. projected tax-free growth, break-even, bracket filling, pro-rata rule, and IRMAA impact.
IRC 408A - Roth IRAIRC 408(d)(2) - pro-rata ruleIRC 72(t) - 10% additional taxIRMAA - Medicare surcharge
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Last verified: October 29, 2026

1

Tax Year and Current Income

2026 uses IRS-published figures (Rev. Proc. 2025-32). 2027-2030 are projected.
Married filing separately: IRMAA assumes you lived with your spouse.
Indexes brackets, deductions and IRMAA thresholds for 2027-2030. Not used for 2026.
Form 1040 line 11 without the conversion. The conversion is added on top, taxed at ordinary rates (IRC 408A(d)(3)).
Leave blank for the standard deduction. Enter total itemized deductions if larger.
Adds the IRC 63(f) deduction and the IRC 151(d)(5)(C) senior deduction (2026-2028).
2

Conversion and IRAs

From traditional, SEP or SIMPLE IRA (or a pre-tax plan rollover). Taxable part is ordinary income in the year converted. IRC 408A(d)(3).
All IRAs together (IRC 408(d)(2)). 401(k) balances are not included.
Nondeductible contributions from Form 8606 (line 2 plus this year's line 1). Drives the pro-rata ratio.
Triggers the under-59 1/2 and RMD notes.
Added to AGI to form MAGI. 42 U.S.C. 1395r(i)(4)(A).
Premium year = conversion year + 2. IRMAA applies per enrollee.
3

Assumptions for the Comparison

Your assumption, not law. Key driver of the result.
Flat rate on the taxable part. Some states exempt retirement income.
Share of annual return lost to tax if the money stayed in a taxable account. 0 gives the textbook equal-return comparison.
Annual growth assumed in the standard Part B premium for IRMAA years after 2026. Premiums have historically grown faster than inflation; adjust as needed.
Shows the largest conversion that stays at or below that bracket.
4

Results

Enter your information above.
Assumptions & sources
Projected figures are estimates. Where a tax year shows the "Projected - estimate, not IRS-published" badge, inflation-indexed amounts are projected from the latest IRS-published figures using the inflation rate you select and the rounding rule stated in the statute. They are not IRS-published and will differ from the final revenue procedure. Educational estimate only; verify against current primary authority before relying on any figure.
Educational estimate only; not tax advice. Results depend on the inputs and assumptions above. See the full disclaimer.
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