How Much Should You Convert to a Roth IRA in 2026?
The direct answer
The direct answer
A Roth conversion moves money from an eligible pre-tax retirement account into a Roth account. The previously untaxed portion is generally included in gross income for the year of the conversion.
There is no universal conversion amount that works for everyone. Some households may explore a partial conversion designed around a specific tax range. Others may determine that converting a smaller amount—or nothing at all—better fits their cash flow, Medicare, Social Security, charitable, or estate-planning considerations.
The goal is not necessarily to convert as much as possible. The goal is to compare reasonable amounts and understand the tradeoffs created by each one.
The right Roth conversion amount is not simply the space left in a tax bracket. Here are the factors worth reviewing before choosing a number.
Written by Agent Roth Editorial Team
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Introduction
The “right” Roth conversion amount is rarely as simple as filling up a tax bracket. A useful review considers the conversion’s current tax cost, its effect on other income-related thresholds, how the taxes will be paid, and what the household’s income may look like in future years.
Start with your projected taxable income
Before evaluating a conversion amount, estimate the income already expected for the year. That may include:
- Wages or business income
- Pension payments
- Traditional IRA or retirement-plan withdrawals
- Interest and dividends
- Realized capital gains
- Taxable Social Security benefits
- Other one-time income
Then estimate deductions and other items that affect taxable income.
This creates a starting point for testing different conversion amounts. Because federal tax brackets work in layers, entering a higher bracket does not cause all your income to be taxed at the higher rate. Only the income within that layer is subject to that rate.
A simplified 2026 example
Suppose a married couple filing jointly expects approximately $90,000 of taxable income before completing a Roth conversion.
For 2026, the 12% federal bracket for married couples filing jointly ends at $100,800. In a simplified calculation, that could leave approximately $10,800 before additional taxable income begins entering the 22% bracket.
That does not automatically mean $10,800 is the correct conversion amount.
The household might intentionally consider converting more and paying part of the tax at 22%. It might convert less because of state taxes, Medicare premiums, Social Security taxation, investment income, tax credits, or cash-flow needs. The bracket is a useful reference point—not a complete recommendation.
Look beyond the tax bracket
A conversion can affect more than ordinary federal income tax.
Medicare IRMAA
For people enrolled in or approaching Medicare, conversion income may increase the modified adjusted gross income used to determine Medicare Part B and Part D income-related adjustments. Medicare generally uses tax information from two years earlier, so the effect may appear later.
Social Security taxation
For households receiving Social Security, conversion income may increase the amount of benefits included in taxable income. “Up to 85% taxable” means that up to 85% of the benefit may be included in taxable income—not that it is taxed at an 85% rate.
Required minimum distributions
Converting part of a pre-tax account may reduce the balance used to calculate future required minimum distributions. Under current IRS guidance, many retirement-account owners generally begin RMDs at age 73, while original Roth IRA owners generally do not have lifetime RMDs.
State income taxes
A state may treat retirement income differently from the federal government. Current residence, expected retirement residence, and potential future moves may all affect the comparison.
Available cash
The source of the tax payment matters. Paying conversion taxes from cash outside the retirement account may produce a different long-term result than withholding taxes from the converted amount.
Why partial conversions are often modeled
A Roth conversion does not have to be an all-or-nothing decision.
A partial conversion allows a household to compare several amounts across one or more years. For example, a planning review might test:
- No conversion
- A conversion that remains within a selected federal bracket
- A larger conversion that enters the next bracket
- Smaller annual conversions over several years
- A conversion before Social Security, Medicare, or RMDs begin
This does not mean the smallest tax bill today will produce the best long-term result. It also does not mean paying more tax today will necessarily create enough future benefit to justify the conversion.
The comparison should consider the household’s projected after-tax position—not just the size of the Roth account.
Questions worth reviewing before choosing an amount
Before completing a conversion, consider discussing these questions with qualified tax and financial professionals:
- What is our projected taxable income before the conversion?
- Which federal and state tax rates would apply to different conversion amounts?
- Could the conversion affect Medicare premiums or Social Security taxation?
- Do any Traditional, SEP, or SIMPLE IRAs contain nondeductible basis?
- How would we pay the resulting taxes?
- Are we likely to need the converted money soon?
- How might our income and filing status change in retirement?
- Would several partial conversions be more appropriate than one large conversion?
- What assumptions would have to be true for the conversion to improve the projected outcome?
The takeaway
A tax bracket can help establish a starting point, but it should not determine a Roth conversion amount by itself.
The more useful approach is to compare multiple conversion amounts, calculate the current tax and related effects, and evaluate how each scenario changes future account balances, distributions, flexibility, and after-tax cash flow.
Primary sources
Rules and thresholds may change. These official federal sources support the concepts discussed above; their inclusion does not imply government endorsement of Agent Roth.
This issue is educational and illustrative only. It is not tax, legal, investment, or financial advice and does not recommend a Roth conversion or a specific conversion amount. Actual results depend on a household’s complete financial situation, current law, investment performance, and other factors. Consult appropriately qualified professionals before making a financial decision. Read the educational and financial disclosures.