Results

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

2026 tax yearEducational estimateBased on your inputsNot tax advice

Estimated upfront cost

$11,586

Federal, state, and any modeled early distribution penalty.

Modeled bracket room

$20,700

$29,300 of the modeled conversion is taxed above the starting bracket.

Projected after-tax difference

$30,981

Projection after upfront cost, using the assumptions entered.

Scenario reading

Based on your inputs, this scenario models $50,000 of taxable Roth conversion income and $11,586 of upfront cost. Review the bracket room, hidden tax-impact warnings, and assumptions before using this estimate for planning.

Modeled break-even: 1 years

Break-even and projected after-tax difference are scenario estimates based on the future return and retirement tax-rate assumptions entered. They are not guaranteed outcomes or recommendations.

Federal tax

$11,586

State tax

Potential penalty

Roth future value

$193,484

Traditional after-tax value

$150,918

Review before planning

Tax Impact Warnings

4 input-triggered review items

A Roth conversion can increase current-year taxable income. These items are outside this calculator's current calculation scope; the labels below use your inputs only to prioritize review.

IRMAA Review Prep

2026 review

Your age or income inputs make Medicare IRMAA a higher-priority review item. The calculator's income proxy after conversion is $135,000, but IRMAA uses MAGI from the usual lookback tax year, not this calculator's taxable-income input.

Usual lookback tax year: 2024. Single first-threshold review starts above $109,000 of MAGI for the 2026 premium year.

2026 Part B proxy preview

Using the calculator income proxy, the CMS 2026 full Part B table maps this scenario to $284.10 per month, including $81.20 of IRMAA adjustment.

Single MAGI: Greater than $109,000 and less than or equal to $137,000.

This preview uses the calculator income proxy after conversion, not SSA's actual lookback-year MAGI determination. Verify Medicare enrollment, MAGI, Part D, and any SSA notice before using it for planning.

2026 Part D IRMAA proxy preview

Using the same calculator income proxy, the CMS 2026 Part D table maps this scenario to $14.50 per month of Part D IRMAA adjustment.

Single MAGI: Greater than $109,000 and less than or equal to $137,000.

This preview shows only the CMS Part D IRMAA monthly adjustment from the calculator income proxy. Part D plan premiums vary by plan, and SSA/Medicare use lookback-year MAGI and coverage status before any actual billing amount applies.

Inputs still needed before amount review:

Medicare enrollment status and whether Part B or Part D applies.
Filed 2024 tax return MAGI, including adjusted gross income and tax-exempt interest.
Any SSA IRMAA notice, Medicare premium records, or Part D plan context.

CMS 2026 Medicare Parts A & B premiums and deductibles Medicare.gov Part B costs and IRMAA SSA-44 life-changing event form

ACA Premium Tax Credit Review Prep

Needs Marketplace inputs

The taxable conversion adds $50,000 to the calculator income proxy, moving the proxy from $85,000 before conversion to $135,000 after conversion. The bounded APTC at-stake preview stays pending until Marketplace-specific inputs are provided.

The ACA APTC at-stake preview requires Marketplace-specific inputs. Enter annual advance premium tax credit and coverage months for the bounded preview; final household eligibility, benchmark premium, repayment cap, and Form 8962 reconciliation still require separate review.

Inputs needed before subsidy amount review:

Marketplace coverage months and whether advance premium tax credits were used.
Household size and all household members included on the Marketplace application.
Marketplace estimated household income before and after the Roth conversion scenario.
Second lowest cost Silver plan benchmark premium and selected plan premium from Marketplace records.

HealthCare.gov premium tax credit and Marketplace savings HealthCare.gov reconciling advance premium tax credits IRS Form 8962 premium tax credit

Social Security Benefit Taxation Review Prep

Needs benefit inputs

The taxable conversion adds $50,000 to the calculator non-Social-Security income proxy, moving the proxy from $85,000 before conversion to $135,000 after conversion. The bounded taxable-benefit preview stays pending until SSA-1099 benefit and Publication 915 inputs are provided.

IRS and SSA combined-income review commonly uses $25,000 and $34,000 reference amounts for single, head of household, qualifying surviving spouse, and married filing separately when spouses lived apart all year.

The bounded taxable Social Security benefit preview requires annual benefit and tax-exempt interest inputs. IRS Publication 915 review still needs filing details, other income items, and special-case checks before any Publication 915 taxable-benefit amount is used.

Inputs needed before taxable-benefit amount review:

Annual Social Security benefit amount from Form SSA-1099 box 5, or equivalent Tier 1 railroad retirement benefit records.
Tax-exempt interest and other income items used in IRS Publication 915 combined-income review.
Whether benefits include a lump-sum payment for an earlier year.
Whether married filing separately spouses lived together during the tax year.

IRS Publication 915 Social Security and equivalent railroad retirement benefits IRS About Publication 915 SSA taxes on Social Security benefits FAQ

NIIT Amount Review Prep

Needs NII input

The taxable conversion adds $50,000 to the calculator MAGI proxy, moving the proxy from $85,000 before conversion to $135,000 after conversion. The proxy exceeds the $200,000 NIIT review threshold by $0. The bounded 3.8% NIIT preview stays pending until net investment income is provided.

NIIT is generally 3.8% of the lesser of net investment income or modified adjusted gross income above the applicable filing-status threshold.

The bounded NIIT preview requires user-entered net investment income. The calculator shows the MAGI proxy excess, but Form 8960 classification, deductions, trade or business exceptions, credits, and Form 8960 treatment still require separate review.

Inputs needed before NIIT amount review:

Net investment income categories for Form 8960, such as interest, dividends, annuities, royalties, rents, capital gains, and passive activity income.
Investment-income deductions and adjustments used on Form 8960.
Modified adjusted gross income details rather than only the calculator taxable-income input.
Whether any income is excluded from net investment income or belongs to a trade or business exception.

IRS Net Investment Income Tax IRS Form 8960 Net Investment Income Tax IRS Instructions for Form 8960

RMD Uniform Lifetime Preview

Review only

The entered age is 45, which is below the current age-73 RMD review trigger used by this calculator. RMD timing can still matter for future conversion planning.

This is a bounded traditional IRA owner preview using the entered IRA balance as a proxy. Actual RMD review may require the prior December 31 adjusted balance, account type, age determination, beneficiary/spouse table checks, inherited account rules, prior distributions, and custodian records before any required amount is used for planning.

Inputs needed before required amount review:

Prior December 31 adjusted account balance for each IRA or plan account.
Whether the account is a traditional IRA, SEP/SIMPLE IRA, employer plan, inherited account, or Roth IRA.
Whether the spouse is the sole beneficiary and more than 10 years younger, which can require a different table.
Any RMD already taken during the year and custodian distribution confirmations.

IRS Publication 590-B distributions from IRAs IRS RMD FAQs

AMT Impact Review Prep

Needs Form 6251 inputs

The taxable conversion adds $50,000 to the calculator AMT income proxy, moving the proxy from $85,000 before conversion to $135,000 after conversion. The AMT exposure preview stays pending until Form 6251 comparison inputs are provided.

Form 6251 generally starts from regular taxable income, applies AMT-specific adjustments and preference items, applies the AMT exemption and phaseout rules, then compares tentative minimum tax with regular tax.

The AMT exposure preview requires user-entered Form 6251 tentative minimum tax and regular tax liability comparison values. Alternative minimum taxable income, preference items, adjustments, exemption, phaseout, credits, and final Form 6251 treatment still require separate review.

Inputs needed before AMT amount review:

Form 6251 adjustment and preference items, including ISO, depreciation, private activity bond interest, and other AMT-specific items.
AMT exemption and phaseout context for the filing status and tax year.
Regular tax liability and tentative minimum tax comparison from Form 6251.
Prior-year AMT credit and Form 8801 context, if any.

IRS Form 6251 Alternative Minimum Tax IRS Instructions for Form 6251 IRS tax year 2026 inflation adjustments

State Rules Readiness

Manual-rate estimate

The calculator used the manually entered state marginal rate of 0% against $50,000 of taxable conversion income, producing a simplified state tax estimate of $0. No supported state example is selected. No supported state example is selected. The calculator is using only the manually entered state marginal rate, so residency and state-law rules still need separate review. The supported state pages are educational examples only; a full state-law engine is not active.

Selected state example: None. Rule status: Manual rate only. Manual rate: 0%. Modeled state tax from that rate: $0.

State rule registry boundary: No supported state example is selected. The calculator is using only the manually entered state marginal rate, so residency and state-law rules still need separate review.

This calculator applies only the manually entered state marginal rate to the taxable conversion. It does not determine residency, source income, state adjusted gross income, retirement-income exclusions, credits, local taxes, state AMT or minimum taxes, reciprocity, part-year residency, or multi-state filing rules.

Supported state example pages, not full rules:

California (9.3%, Needs state review, worksheet ready), Texas (0%, No broad individual income tax), Florida (0%, No broad individual income tax), New York (6.9%, Needs state review, worksheet ready), Washington (0%, No broad individual income tax), New Jersey (6.4%, Needs state review, worksheet ready)

Inputs needed before state-specific amount review:

Resident, part-year resident, or nonresident filing status for each state involved during the tax year.
State adjusted gross income, additions, subtractions, deductions, credits, and retirement-income exclusions.
Whether the conversion income is sourced, allocated, or taxed differently because of a move or multi-state income.
Local income tax, state AMT, state minimum tax, or surcharge review where applicable.

IRS state government websites directory California Franchise Tax Board New York State Department of Taxation and Finance New Jersey Division of Taxation

Medicare IRMAAInput-triggered review
Age inputs indicate Medicare timing may be close enough to review income-related premium effects.
Open guide
ACA premium tax creditsInput-triggered review
Age inputs are below Medicare age; Marketplace coverage or advance premium credits need separate review if applicable.
Open guide
Social Security benefit taxationInput-triggered review
Age inputs are near common benefit-claiming years; taxable-benefit worksheets may need a separate review.
Open guide
NIIT MAGI-side reviewReview item
NIIT still requires investment-income classification; this estimate is below the $200,000 MAGI review threshold for this filing status.
Open guide
Required Minimum DistributionsInput-triggered review
Age inputs indicate RMD timing may overlap with conversion planning and needs separate record review.
Open guide
State-specific retirement income rulesReview item
The calculator uses the state tax rate entered by the user and does not verify state-specific rules.
Open guide

Payment method model

Tax Payment Method Comparison

This compares two simplified ways to fund the estimated federal and state tax bill. It is an educational scenario, not a recommendation.

Pay with outside funds

$193,484

Models the full $50,000 conversion staying in the Roth account.

Withhold from IRA distribution

$148,650

Models $11,586 withheld from the IRA before Roth growth.

In this model, preserving the tax amount outside the IRA changes projected Roth value by $44,834 by retirement. A separate possible early-distribution penalty of $1,159 may apply to IRA withholding before age 59.5. The penalty basis is capped at the modeled IRA withholding amount.

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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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Projection

Blue bars show projected Roth value. Green bars show projected traditional IRA after-tax value. These bars use the same future-return and retirement-tax assumptions entered; they are not guaranteed outcomes.

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Advanced calculation details

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.

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Roth Conversion Calculator 2026

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