2026 educational estimate

Roth Conversion Calculator

Estimate federal tax, state tax, potential early distribution penalties, break-even years, and Roth vs traditional IRA after-tax value. Calculations run locally in your browser.

Tax year: 2026. Federal brackets are based on IRS tax inflation adjustments. State tax, future returns, and retirement tax rates are user assumptions.

Tax data freshness

Tax year 2026, reviewed May 2026. Federal calculations are educational estimates based on the inputs provided by the user.

Not modeled: IRMAA, ACA subsidies, NIIT, AMT, tax credits, state-specific deductions.

Inputs

Adjust any parameter. Results update instantly.

Sample scenarios

Educational examples only. They are not recommendations.

State shortcutState shortcuts are examples. Verify your actual marginal rate.

Conversion amountAmount you plan to convert from a traditional IRA or 401(k) to Roth.Traditional IRA balanceUsed for pro-rata basis calculations.After-tax basisUsually found on IRS Form 8606.Filing statusCurrent taxable incomeState marginal tax rateEnter 0 for no-income-tax states.Current ageRetirement ageExpected annual returnRetirement marginal tax rateHow will you pay the conversion tax?This matters for possible early distribution penalties.Estimated amount withheld from IRAPenalty exception appliesUse only if you know an IRS exception applies.

Results

High-confidence federal estimate with user-estimated state and future assumptions.

Federal tax

$11,586

State tax

Potential penalty

Total upfront cost

$11,586

Roth future value

$193,484

After-tax difference

$30,981

Break-even estimate

1 years

Saved scenarios

Keep local snapshots for quick comparisons. Nothing is uploaded.

No saved scenarios yet.

Projection

Blue bars show projected Roth value. Green bars show projected traditional IRA after-tax value.

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Calculation Breakdown

These figures show how the calculator reached the estimate. They are educational assumptions, not tax advice.

Basis exclusion ratio

$0 basis / $250,000 IRA balance

Taxable conversion ratio

$50,000 taxable / $50,000 converted

100%

Effective federal tax rate on taxable conversion

$11,586 federal tax / $50,000 taxable conversion

23.2%

Effective state tax rate

User-entered state marginal rate applied to taxable conversion.

Total upfront cost rate

$11,586 total upfront cost / $50,000 converted

23.2%

Penalty basis modeled

No early distribution penalty is modeled because taxes are assumed to be paid from outside funds.

Tax Bracket Impact

Roth conversions are taxed through progressive brackets. This shows whether the taxable conversion pushes the estimate into a higher federal bracket.

Before conversion

22%

Bracket top: $105,700

After conversion

24%

Bracket top: $201,775

Crosses bracket?

Yes

Higher-bracket amount: $29,300

Room before conversion in current bracket: $20,700. Room after conversion in resulting bracket: $66,775.

Conversion sensitivity

Educational comparison of nearby conversion amounts using the same assumptions. This is not an optimization recommendation.

Scenario	Conversion	Taxable	Upfront cost	Break-even	After-tax diff	Fed bracket
50%	$25,000	$25,000	$5,586	1 yrs	$15,697	24%
75%	$37,500	$37,500	$8,586	1 yrs	$23,339	24%
Current	$50,000	$50,000	$11,586	1 yrs	$30,981	24%
125%	$62,500	$62,500	$14,586	1 yrs	$38,622	24%
150%	$75,000	$75,000	$17,586	1 yrs	$46,264	24%

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Federal bracket capacity

Shows remaining taxable income room in each 2026 federal bracket. Gross conversion capacity adjusts for the basis ratio you entered and is educational only.

Rate	Bracket range	Taxable room	Gross conversion capacity
22%	$50,400 - $105,700	$20,700	$20,700
24%	$105,700 - $201,775	$96,075	$96,075
32%	$201,775 - $256,225	$54,450	$54,450
35%	$256,225 - $640,600	$384,375	$384,375
37%	$640,600 - No cap	No cap	No cap

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Multi-year conversion schedule

Compares equal annual splits for the conversion amount you entered. This is an educational cash-flow view, not a recommendation to convert in any specific year or amount.

Schedule	Annual conversion	Total converted	Federal tax	State tax	Penalty	Total cost	Highest fed bracket
Lump sum	$50,000	$50,000	$11,586	$0	$0	$11,586	24%
2 years	$25,000	$50,000	$11,172	$0	$0	$11,172	24%
3 years	$16,667	$50,000	$11,001	$0	$0	$11,001	22%
5 years	$10,000	$50,000	$11,000	$0	$0	$11,000	22%

Assumes today's filing status, taxable income, state rate, and 2026 federal brackets repeat for each modeled year. Annual age increments are applied only for early-distribution penalty modeling.

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Tax Impact Warnings

A Roth conversion can increase current-year taxable income. These items are outside this calculator's MVP scope and require professional review:

Medicare IRMAA
ACA premium tax credits
Social Security benefit taxation
NIIT and AMT exposure
Required Minimum Distributions
State-specific retirement income rules

AI Roth Conversion Explainer

This Roth Conversion Calculator is for educational and illustrative purposes only. It does NOT constitute tax, financial, legal, or investment advice. The calculation results are based on the information you provide and the latest IRS tax rules, which are subject to change. We do not guarantee the accuracy of the results. Please consult a licensed Certified Public Accountant (CPA), financial advisor, or tax professional before making any financial decisions.

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Roth Conversion FAQ

What is a Roth conversion?

A Roth conversion moves money from a pre-tax retirement account into a Roth IRA. The taxable part is generally included in income for the year of conversion.

Does a Roth conversion always trigger a 10% penalty?

No. The conversion itself is different from taking cash out. If taxes are paid from outside funds, the conversion amount is not treated the same as a cash distribution used for spending.

What is the 5-year rule?

Roth conversions have 5-year rule considerations for distributions. The exact treatment depends on age, account history, and distribution type.

Can this calculator replace a CPA?

No. It is an educational calculator. It does not calculate every tax interaction, including IRMAA, ACA subsidies, NIIT, AMT, credits, or state-specific rules.