Does a Roth conversion make sense for me?

Generally yes if you expect to be in the same or higher tax bracket in retirement, want to reduce future RMDs (Roths have none for the original owner), or want tax-free inheritance for heirs. Less attractive if you'll definitely be in a much lower bracket in retirement, or if you'd have to pay the conversion tax from the IRA itself.

What's the 'bracket fill' strategy?

Bracket fill means converting just enough each year to fill up your current marginal tax bracket without spilling into the next one. For example, if you're in the 22% bracket with $30,000 of headroom before the 24% bracket starts, you'd convert exactly $30,000 — paying only 22% on every dollar.

When is the best time to do a Roth conversion?

Years when your income is unusually low — early retirement before Social Security and RMDs begin, a sabbatical, between jobs, or after a large business loss. Many retirees do their largest conversions in the gap years between retirement (often 60–65) and RMD age (73).

Should I pay the conversion tax from the IRA or outside cash?

Outside cash, almost always. Paying tax from the IRA itself triggers an additional taxable withdrawal and (if you're under 59½) a 10% penalty. It also reduces the amount you're actually moving to Roth, eating into the long-term tax-free growth advantage.

Can I undo a Roth conversion if I change my mind?

No. The Tax Cuts and Jobs Act of 2017 eliminated 'recharacterization' for Roth conversions starting in 2018. Once you convert, the tax bill is locked in. This makes proper planning before the conversion essential.

How does a Roth conversion affect my Medicare premiums?

Conversion income flows into MAGI (Modified Adjusted Gross Income), which determines IRMAA — the income-related monthly adjustment amount that increases Medicare Part B and Part D premiums. Large conversions can trigger IRMAA brackets that cost $1,000–$5,000+ extra in premiums two years later.

Are there income limits on Roth conversions?

No. Unlike Roth IRA contributions (which phase out at higher incomes), there are no income limits on conversions. This is the basis of the 'backdoor Roth' strategy — high earners contribute to a Traditional IRA and immediately convert.

What's the 5-year rule on conversions?

Each Roth conversion has its own 5-year holding period for the principal. Withdraw conversion principal before 5 years and you may owe a 10% penalty (even if you're over 59½). Earnings always require both age 59½ and the 5-year rule.

Can I convert a Traditional IRA to a Gold IRA Roth?

Yes. A Roth conversion is a tax event independent of the underlying assets. You can convert a Traditional IRA holding stocks into a Roth IRA holding physical gold in a single move, paying ordinary income tax on the converted value. This is a popular strategy among investors who expect higher future tax rates and want tax-free gold appreciation.

What is a Roth conversion?

Moving money from a Traditional IRA or 401(k) to a Roth IRA. The converted amount is taxable as ordinary income in the year of conversion, but all future qualified withdrawals (after 59½ AND 5-year rule met) are tax-free. No income limit on conversions — only on direct Roth contributions.

How is a Roth conversion taxed?

Added to your taxable income for the conversion year. A $50k conversion when you're already in the 22% bracket adds $11,000 of federal tax (plus state tax). The conversion itself doesn't trigger the 10% early-withdrawal penalty even if you're under 59½, BUT the converted amount has its own 5-year clock for penalty-free access.

When is the best time to do a Roth conversion?

Low-income years are ideal: gap between retirement and Social Security claiming, sabbaticals, the year you start a business with low first-year income, or any year with major deductible expenses. Also: years between age 59½ and 73 (RMDs start) when you have flexibility on income.

How much should I convert each year?

Bracket-fill strategy: convert just enough to fill up your current bracket without crossing into the next. Example: a couple with $80k taxable income could convert ~$14k to use the rest of the 12% bracket without hitting 22%. Multi-year laddering converts $50k–$150k/yr while staying in lower brackets.

What's the 5-year Roth conversion rule?

Each conversion has its own 5-year clock for the converted amount to come out penalty-free (under 59½). The clock starts January 1 of the conversion year. Earnings on the converted amount follow the regular Roth IRA 5-year clock (starts with the first contribution OR conversion, whichever is earlier).

Can I undo a Roth conversion?

No — recharacterization of conversions was eliminated by TCJA effective 2018. Once converted, you cannot reverse. You CAN still recharacterize regular Roth IRA contributions (move them to Traditional or vice versa) before the tax-filing deadline.

Will a Roth conversion trigger IRMAA?

Yes if it pushes your MAGI above the 2026 thresholds ($108k single / $216k MFJ for the first IRMAA tier). The look-back is 2 years, so a 2026 conversion affects 2028 Medicare premiums. Plan conversions to land just under IRMAA breakpoints when possible.

Should I do a Roth conversion before age 65?

Often yes — and especially in the gap years between retirement and RMDs (age 73). Converting before Medicare also avoids triggering future IRMAA on the conversion year's MAGI (though earlier years that the conversion COVERS may still be affected via the 2-year lookback).

How does a Roth conversion affect Social Security taxation?

Conversions add to provisional income, which can push more of your Social Security into the taxable range (50% or 85% taxable). Most conversion-friendly retirees do conversions BEFORE claiming Social Security to avoid this stacking.

Can I convert to a Roth Gold IRA?

Yes — same mechanism as a regular Roth conversion. Move funds from a Traditional IRA (or 401(k)) to a Roth self-directed IRA holding physical gold. The converted amount is taxable as ordinary income; future qualified gold appreciation is tax-free. Especially attractive if you expect significant long-term gold appreciation.

What's the breakeven for a Roth conversion?

A conversion pays off when your retirement tax rate is HIGHER than your current rate. If you convert at 22% and would have withdrawn at 12%, you lose. If you convert at 22% and would have withdrawn at 24% or 32%, you win. Most retirees benefit from at least partial conversions — bracket arbitrage rarely points one direction permanently.

Should I pay conversion tax from the IRA or from outside cash?

Outside cash, almost always. Paying conversion tax from IRA dollars effectively reduces your converted amount (e.g., $50k conversion - $11k tax from IRA = $39k actually moved to Roth), and the $11k withdrawn for tax may itself be subject to early-withdrawal penalty if under 59½.

Roth Conversion Calculator — Bracket-Fill (2026)

Plan · 2026 federal brackets · Updated 2026

Should you convert to a Roth IRA?

Model a multi-year bracket-fill conversion using the 2026 federal brackets and see your after-tax retirement balance side-by-side.

Current age

Retirement age

When you'll start withdrawing

Current Traditional IRA / 401k balance

Total to convert

Spread across the conversion years below

Conversion years

1 yr5 yrs15 yrs

1 = lump-sum, 5–10 = bracket-fill strategy

Annual ordinary income

Wages, pension, etc. (excluding conversion)

Filing status

Expected annual return

3%7%10%

Expected retirement tax rate

Marginal rate when you eventually withdraw

Pay conversion tax from...

Outside cash is almost always better

Total conversion tax

$66,000

Effective rate: 22.0%

After-tax @ retirement (no convert)

$1,048,432

All taxed at 24% on withdrawal

After-tax @ retirement (with convert)

$1,222,736

+$174,304 vs. no conversion

Traditional vs. Roth balance over time

Watch the Traditional bucket shrink as conversions move into the Roth.

Traditional
Roth

Year-by-year conversion plan

Age	Conversion	Marg. rate	Tax owed	Traditional	Roth
59	$60,000	22%	$13,200	$470,800	$64,200
60	$60,000	22%	$13,200	$439,556	$132,894
61	$60,000	22%	$13,200	$406,125	$206,397
62	$60,000	22%	$13,200	$370,354	$285,044
63	$60,000	22%	$13,200	$332,078	$369,197
64	—	—	—	$355,324	$395,041
65	—	—	—	$380,197	$422,694
66	—	—	—	$406,810	$452,283
67	—	—	—	$435,287	$483,943
68	—	—	—	$465,757	$517,819
69	—	—	—	$498,360	$554,066
70	—	—	—	$533,245	$592,850
71	—	—	—	$570,573	$634,350
72	—	—	—	$610,513	$678,754
73	—	—	—	$653,249	$726,267

Considering a Gold IRA conversion? You can convert a Traditional IRA into a Roth Gold IRA in a single move. Take the 2-minute eligibility quiz.

Roth Conversion Calculator — How It Works

This calculator uses the official 2026 federal tax brackets for single, married-filing-jointly, and head-of-household filers. For each conversion year, we compute incremental tax as the difference between (a) federal tax on your base ordinary income and (b) federal tax on income + that year's conversion. This properly captures bracket "spillover" — the moment a conversion pushes you from 22% into 24% or higher.

Multi-year conversions divide your total target evenly across the chosen number of years. Selecting more years usually keeps each conversion within a lower bracket (the 'bracket-fill' strategy), reducing total tax owed at the cost of fewer years for the Roth balance to grow tax-free.

Final comparison applies your projected retirement marginal rate to: (1) the entire no-conversion balance, and (2) only the residual Traditional balance in the convert scenario, since the Roth is fully tax-free. Net benefit positive means converting wins. Note: this tool does not yet model state income tax, IRMAA Medicare premium impact, or Net Investment Income Tax — all of which can shift the answer for high earners.

Frequently Asked Questions

A Roth conversion moves money from a Traditional IRA (pre-tax) into a Roth IRA (after-tax). You pay ordinary income tax on the converted amount in the year of conversion, but all future growth and withdrawals from the Roth are tax-free after age 59½ and a 5-year holding period.

Roth Conversion Calculator

Should you convert to a Roth IRA?

Traditional vs. Roth balance over time

Year-by-year conversion plan

Convert to a Roth Gold IRA — tax-free growth on physical metal

Roth Conversion Calculator — How It Works

Frequently Asked Questions

How Gold IRA Blueprint Keeps This Tool Accurate

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