{"id":2282,"date":"2026-11-12T01:05:16","date_gmt":"2026-11-12T01:05:16","guid":{"rendered":"https:\/\/www.bearsavings.com\/blog\/?p=2282"},"modified":"2026-11-12T01:06:22","modified_gmt":"2026-11-12T01:06:22","slug":"roth-conversion","status":"publish","type":"post","link":"https:\/\/www.bearsavings.com\/blog\/roth-conversion\/","title":{"rendered":"Roth Conversion Rules for 2026: How It Works, What It Costs and Whether to Convert Before December 31"},"content":{"rendered":"<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div><p><strong>Short answer:<\/strong> A Roth conversion moves money from a traditional IRA (or another pre-tax retirement account) into a Roth IRA. You pay ordinary income tax on the pre-tax amount you convert in the year you convert it, and in exchange, qualified withdrawals later, including all the growth, are tax-free. There is <strong>no income limit<\/strong> and <strong>no dollar cap<\/strong> on conversions, but a <strong>2026 conversion must be completed by December 31, 2026<\/strong>. Unlike a regular IRA contribution, there&#8217;s no April extension, and since 2018 a conversion <strong>can&#8217;t be undone<\/strong>. A conversion tends to pay off when your tax rate today is lower than the rate you expect when the money comes out, and when you can pay the tax from cash outside the IRA.<\/p>\n<p>This guide explains the IRS rules in plain English, shows what a conversion really costs with worked examples using the official 2026 brackets, covers the side effects people miss (Medicare premiums, Social Security taxation and the new senior deduction), and gives you a step-by-step checklist for a conversion before year-end. It is general education for U.S. taxpayers, not personalized tax advice.<\/p>\n<h2>Roth conversion rules at a glance<\/h2>\n<p>The core rules come from IRS <a href=\"https:\/\/www.irs.gov\/publications\/p590a\">Publication 590-A<\/a> (contributions and conversions) and <a href=\"https:\/\/www.irs.gov\/publications\/p590b\">Publication 590-B<\/a> (distributions):<\/p>\n<ul>\n<li><strong>Who can convert:<\/strong> anyone with a traditional, SEP or SIMPLE IRA (SIMPLE IRAs generally only after the first two years of participation), or pre-tax money in a 401(k), 403(b) or governmental 457(b) that allows rollovers. There&#8217;s been no income limit on conversions since 2010<\/li>\n<li><strong>How much:<\/strong> any amount, from $1 to the whole account. Conversions also aren&#8217;t limited by the IRS&#8217;s one-IRA-rollover-per-year rule<\/li>\n<li><strong>Tax:<\/strong> the pre-tax part of what you convert is added to your gross income for the year and taxed at your ordinary rates. Any after-tax &#8220;basis&#8221; from nondeductible contributions comes over tax-free, but it has to be prorated across all your IRAs (more on this below)<\/li>\n<li><strong>No 10% penalty on the conversion itself:<\/strong> converting isn&#8217;t an early withdrawal, as long as the full amount lands in the Roth. Money you keep out, including tax withheld, is treated as a regular distribution<\/li>\n<li><strong>Deadline:<\/strong> conversions count in the calendar year they happen. For 2026, that means <strong>December 31, 2026<\/strong><\/li>\n<li><strong>No do-overs:<\/strong> since January 1, 2018, a conversion can&#8217;t be recharacterized (reversed) back to a traditional IRA (<a href=\"https:\/\/www.irs.gov\/retirement-plans\/retirement-plans-faqs-regarding-iras\">IRS IRA FAQs<\/a>)<\/li>\n<li><strong>RMDs first:<\/strong> you can&#8217;t convert a required minimum distribution. If you&#8217;re 73 or older, take the year&#8217;s RMD before converting<\/li>\n<li><strong>Reporting:<\/strong> you report the conversion on <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8606\">Form 8606<\/a>, Part II, and your custodian sends a Form 1099-R<\/li>\n<li><strong>Five-year clocks:<\/strong> each conversion has its own five-year period for the 10% penalty if you&#8217;re under 59&#189;, separate from the five-year rule for tax-free earnings<\/li>\n<\/ul>\n<p>Roth conversions are separate from the annual Roth contribution limit. For 2026, you can contribute up to <strong>$7,500<\/strong> to IRAs (<strong>$8,600<\/strong> at 50+, with the <strong>$1,100<\/strong> catch-up) under <a href=\"https:\/\/www.irs.gov\/newsroom\/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500\">IRS IR-2025-111<\/a>. Your <a href=\"https:\/\/www.bearsavings.com\/blog\/roth-ira-income-limits-2026\/\">Roth IRA income limits<\/a> decide whether you can contribute directly. A conversion doesn&#8217;t count against that limit, and you can do both in the same year.<\/p>\n<h2>How a Roth conversion works, step by step<\/h2>\n<p>The IRS allows three ways to move the money (Pub. 590-A, &#8220;Conversion methods&#8221;):<\/p>\n<ul>\n<li><strong>Trustee-to-trustee transfer:<\/strong> you tell your traditional IRA custodian to send the money directly to your Roth IRA at another firm<\/li>\n<li><strong>Same-custodian transfer:<\/strong> if both accounts are at the same brokerage, you move the money (or redesignate the account) internally. This is how most people do it, often with a few clicks online<\/li>\n<li><strong>60-day rollover:<\/strong> you take a distribution and deposit it into the Roth within 60 days. This is the riskiest route, because missing the deadline turns it into a taxable withdrawal<\/li>\n<\/ul>\n<p>A few practical details matter:<\/p>\n<ul>\n<li><strong>You can convert investments &#8220;in kind.&#8221;<\/strong> Shares move over as-is, and the taxable amount is their fair market value on the conversion date. You don&#8217;t have to sell first<\/li>\n<li><strong>Partial conversions are normal.<\/strong> Many people convert a set dollar amount each year rather than the whole account<\/li>\n<li><strong>Workplace plans can have their own version.<\/strong> Many 401(k) plans offer an &#8220;in-plan Roth rollover,&#8221; which converts pre-tax plan money to the plan&#8217;s Roth account with the same tax result. Rules vary by plan, so check your plan documents. Our <a href=\"https:\/\/www.bearsavings.com\/blog\/401k-vs-ira\/\">401(k) vs IRA guide<\/a> covers how the two account types differ<\/li>\n<li><strong>Your custodian will ask about withholding.<\/strong> IRA distributions default to 10% federal withholding unless you choose otherwise on Form W-4R (<a href=\"https:\/\/www.irs.gov\/publications\/p505\">IRS Publication 505<\/a>). For a conversion, many people elect 0% and pay the tax from other cash, for reasons covered below<\/li>\n<\/ul>\n<h2>What a Roth conversion really costs: 2026 examples<\/h2>\n<p>The conversion amount stacks on top of your other income, so the tax depends on where you start in the brackets. These examples use the official 2026 figures from IRS <a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-25-32.pdf\">Rev. Proc. 2025-32<\/a>: a standard deduction of <strong>$16,100<\/strong> single or <strong>$32,200<\/strong> married filing jointly, and a 12% bracket that ends at <strong>$50,400<\/strong> of taxable income for single filers and <strong>$100,800<\/strong> for joint filers. They show federal income tax only (no state tax), and every figure was recalculated by script. To estimate your own starting point, try our <a href=\"https:\/\/www.bearsavings.com\/tools\/agi-calculator\/\">AGI calculator<\/a>.<\/p>\n<p><strong>Example 1: retired couple filling the 12% bracket<\/strong><\/p>\n<ul>\n<li>Married, both 66, delaying Social Security. Income: $70,000 of pension and interest, all ordinary income<\/li>\n<li>Deductions: $32,200 standard + 2 &#215; $1,650 age-65 add-on + $12,000 senior deduction ($6,000 each) = <strong>$47,500<\/strong><\/li>\n<li>Taxable income without a conversion: <strong>$22,500<\/strong>, tax <strong>$2,250<\/strong><\/li>\n<li>Room left in the 12% bracket: $100,800 &#8722; $22,500 = <strong>$78,300<\/strong><\/li>\n<li>Converting $78,300 raises their tax to <strong>$11,600<\/strong>. The conversion costs <strong>$9,350<\/strong>, an average of about <strong>11.9%<\/strong> on the converted money<\/li>\n<li>Their modified AGI becomes <strong>$148,300<\/strong>, still under the $150,000 point where the joint senior deduction starts phasing out<\/li>\n<\/ul>\n<p><strong>Example 2: single worker topping up the 22% bracket<\/strong><\/p>\n<ul>\n<li>Single, 45, earning $95,000 in wages<\/li>\n<li>Taxable income: $95,000 &#8722; $16,100 = <strong>$78,900<\/strong>, already in the 22% bracket<\/li>\n<li>Room left before 24%: $105,700 &#8722; $78,900 = <strong>$26,800<\/strong><\/li>\n<li>A <strong>$20,000<\/strong> conversion costs <strong>$4,400<\/strong> in federal tax (22% on every converted dollar)<\/li>\n<li>Because they&#8217;re under 59&#189;, the $4,400 should come from savings, not from the IRA<\/li>\n<\/ul>\n<p><strong>Example 3: a conversion that crosses a bracket line<\/strong><\/p>\n<ul>\n<li>Married couple, $120,000 of wages, converting <strong>$50,000<\/strong><\/li>\n<li>Taxable income before the conversion: $120,000 &#8722; $32,200 = <strong>$87,800<\/strong><\/li>\n<li>The first $13,000 converted fills the rest of the 12% bracket: <strong>$1,560<\/strong><\/li>\n<li>The remaining $37,000 lands in the 22% bracket: <strong>$8,140<\/strong><\/li>\n<li>Total cost: <strong>$9,700<\/strong>, an average of <strong>19.4%<\/strong>. The top slice still costs 22%, which is the number to compare with your expected future rate<\/li>\n<\/ul>\n<p>The pattern: the cheapest conversions fill the lower brackets you&#8217;d otherwise &#8220;waste.&#8221; Our guide to the <a href=\"https:\/\/www.bearsavings.com\/blog\/tax-brackets-2027\/\">2027 tax brackets<\/a> shows how much room each filing status gets next year if you&#8217;d rather spread conversions over several years.<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/www.bearsavings.com\/blog\/wp-content\/uploads\/2026\/11\/roth-conversion-seesaw.jpg?v=1\" alt=\"Empty wooden seesaw tilted on a hilltop under a cloudy sky, illustrating the trade-off between paying tax now or later on a Roth conversion\"\/><figcaption>If your tax rate is the same now and later, a conversion is a wash. The decision tips on which side is lighter.<\/figcaption><\/figure>\n<h2>When converting makes sense (and when it doesn&#8217;t)<\/h2>\n<p>At its core, a conversion is a bet on tax rates: you pay tax now at a known rate instead of later at an unknown one. A simple illustration, assuming $10,000, 6% annual growth for 20 years and tax paid out of the IRA itself:<\/p>\n<ul>\n<li><strong>Convert at 22%:<\/strong> $7,800 goes into the Roth and grows to about <strong>$25,016<\/strong>, all tax-free<\/li>\n<li><strong>Don&#8217;t convert, withdraw later at 22%:<\/strong> $10,000 grows to about <strong>$32,071<\/strong>, worth <strong>$25,016<\/strong> after tax. Exactly the same<\/li>\n<li><strong>Don&#8217;t convert, withdraw later at 12%:<\/strong> about <strong>$28,223<\/strong> after tax. Not converting wins by roughly $3,200<\/li>\n<li><strong>Don&#8217;t convert, withdraw later at 24%:<\/strong> about <strong>$24,374<\/strong> after tax. Converting wins<\/li>\n<\/ul>\n<p>With equal tax rates, it&#8217;s a wash. What tips the scale:<\/p>\n<ul>\n<li><strong>Your rate later vs now.<\/strong> Conversions shine in low-income years: early retirement before Social Security, a sabbatical, a business loss year or a gap between jobs<\/li>\n<li><strong>Paying the tax from outside cash.<\/strong> If the tax comes from a taxable account instead of the IRA, you effectively move more money into the tax-free bucket. That&#8217;s what makes conversions beat the &#8220;wash&#8221; above<\/li>\n<li><strong>Future RMDs.<\/strong> Large pre-tax balances create large <a href=\"https:\/\/www.bearsavings.com\/blog\/required-minimum-distributions\/\">required minimum distributions<\/a> starting at 73 (75 for people born in 1960 or later). Roth IRAs have no RMDs for the original owner, so converting earlier shrinks the balance RMDs are calculated on<\/li>\n<li><strong>Heirs.<\/strong> Most non-spouse heirs must empty inherited IRAs within 10 years. Inherited traditional money is taxed at their rates, often in their peak earning years. Inherited Roth money generally isn&#8217;t<\/li>\n<li><strong>Widowhood.<\/strong> A surviving spouse usually moves from joint to single brackets while income falls less, so the same withdrawals can face higher rates later<\/li>\n<\/ul>\n<p>Reasons to hold off:<\/p>\n<ul>\n<li><strong>You&#8217;d have to pay the tax from the IRA while under 59&#189;.<\/strong> The withheld part counts as a distribution and is generally hit with the 10% additional tax as well as income tax<\/li>\n<li><strong>You expect a much lower rate in retirement,<\/strong> or you plan to move from a high-tax state to a no-income-tax state<\/li>\n<li><strong>You need the money within five years,<\/strong> or you don&#8217;t have an emergency cushion. Our piece on <a href=\"https:\/\/www.bearsavings.com\/blog\/how-much-emergency-cash-early-retiree\/\">emergency cash for early retirees<\/a> covers how much to keep liquid<\/li>\n<li><strong>You plan to leave the IRA to charity.<\/strong> Charities pay no income tax on inherited traditional IRAs, and from 70&#189; you can give directly with qualified charitable distributions<\/li>\n<\/ul>\n<p>For the bigger trade-off between the two account types, see our <a href=\"https:\/\/www.bearsavings.com\/blog\/roth-ira-vs-traditional-ira\/\">Roth IRA vs Traditional IRA guide<\/a>.<\/p>\n<h2>The hidden costs: Medicare, Social Security and phase-outs<\/h2>\n<p>A conversion raises your adjusted gross income (AGI) and modified AGI (MAGI), and a lot of benefits key off those numbers. Before converting, check these:<\/p>\n<ul>\n<li><strong>Medicare IRMAA (two-year lookback):<\/strong> Medicare Part B and Part D premiums rise when MAGI exceeds certain thresholds. For 2026, the surcharge starts above <strong>$109,000<\/strong> (single) or <strong>$218,000<\/strong> (joint), and the standard Part B premium is <strong>$202.90<\/strong> a month (<a href=\"https:\/\/www.cms.gov\/newsroom\/fact-sheets\/2026-medicare-parts-b-premiums-deductibles\">CMS<\/a>). SSA generally uses your tax return from two years earlier (<a href=\"https:\/\/www.ssa.gov\/benefits\/medicare\/medicare-premiums.html\">SSA<\/a>), so a 2026 conversion can raise your <strong>2028<\/strong> premiums. Conversions from about age 63 on are the ones that can affect your premiums<\/li>\n<li><strong>Taxation of Social Security:<\/strong> benefits start becoming taxable when your income plus half your benefits exceeds <strong>$25,000<\/strong> (single) or <strong>$32,000<\/strong> (joint), and up to 85% can be taxed (<a href=\"https:\/\/www.ssa.gov\/benefits\/retirement\/planner\/taxes.html\">SSA<\/a>; <a href=\"https:\/\/www.irs.gov\/publications\/p915\">IRS Publication 915<\/a>). These thresholds aren&#8217;t indexed for inflation. For someone already collecting benefits, each converted dollar can pull more benefits into taxable income, so the true marginal rate can be well above the bracket rate<\/li>\n<li><strong>Senior deduction:<\/strong> the extra <strong>$6,000<\/strong> deduction for people 65+ (2025 through 2028) phases out above MAGI of <strong>$75,000<\/strong> single or <strong>$150,000<\/strong> joint (<a href=\"https:\/\/www.irs.gov\/newsroom\/working-families-tax-cuts-individuals-and-workers\">IRS<\/a>). Conversion income counts<\/li>\n<li><strong>Net Investment Income Tax:<\/strong> IRA and Roth distributions aren&#8217;t net investment income themselves (<a href=\"https:\/\/www.irs.gov\/newsroom\/questions-and-answers-on-the-net-investment-income-tax\">IRS NIIT Q&amp;A<\/a>), but a conversion raises MAGI. That can push your dividends and capital gains over the <strong>$200,000<\/strong> (single) or <strong>$250,000<\/strong> (joint) threshold for the 3.8% tax<\/li>\n<li><strong>0% capital gains:<\/strong> conversion income stacks below your long-term gains and can push them out of the 0% band. Our <a href=\"https:\/\/www.bearsavings.com\/blog\/capital-gains-tax-brackets-2026\/\">capital gains tax brackets guide<\/a> explains the stacking<\/li>\n<li><strong>ACA premium tax credits:<\/strong> if you buy marketplace coverage before Medicare, conversion income raises the MAGI used to set your subsidy. Our <a href=\"https:\/\/www.bearsavings.com\/blog\/fire-movement-explained-financial-independence-retire-early\/\">FIRE movement guide<\/a> covers this for early retirees<\/li>\n<li><strong>State income tax:<\/strong> most states tax conversions as ordinary income. A handful have no income tax, and some exempt part of retirement income<\/li>\n<\/ul>\n<h2>The five-year rules, explained<\/h2>\n<p>Roth IRAs have two different five-year clocks, and each conversion starts a new clock for only one of them (<a href=\"https:\/\/www.irs.gov\/publications\/p590b\">Pub. 590-B<\/a>):<\/p>\n<ul>\n<li><strong>Five-year rule for tax-free earnings:<\/strong> a withdrawal of earnings is a &#8220;qualified distribution&#8221; only if it comes after the five-year period that starts on January 1 of the first tax year for which you contributed to (or converted into) any Roth IRA, and you&#8217;re 59&#189; or older (or disabled, or it&#8217;s paid to a beneficiary, or it&#8217;s a first-home withdrawal of up to $10,000). This clock starts once and never restarts<\/li>\n<li><strong>Five-year rule for each conversion:<\/strong> if you&#8217;re under 59&#189; and withdraw converted money within five years, the taxable part of that conversion can face the 10% additional tax. Each conversion gets its own clock, starting January 1 of the conversion year. A conversion done on December 15, 2026 starts its clock on January 1, 2026, so it clears on January 1, 2031<\/li>\n<li><strong>After 59&#189;,<\/strong> the per-conversion clock no longer matters for the 10% penalty, but you still need the first clock satisfied for earnings to come out tax-free<\/li>\n<\/ul>\n<p>The IRS also sets the order in which money leaves a Roth IRA:<\/p>\n<ul>\n<li>First, your regular contributions, always tax- and penalty-free<\/li>\n<li>Next, conversions, oldest first, with the taxable part of each conversion before the nontaxable part<\/li>\n<li>Last, earnings<\/li>\n<\/ul>\n<p>That ordering is why early retirees use a &#8220;Roth conversion ladder&#8221;: convert a slice each year, then withdraw it five years later without penalty.<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/www.bearsavings.com\/blog\/wp-content\/uploads\/2026\/11\/roth-conversion-stepping-stones.jpg?v=1\" alt=\"Stepping stones across a clear, shallow stream, a visual for the five-year Roth conversion ladder\"\/><figcaption>Each conversion starts its own five-year clock, one stone at a time across the stream.<\/figcaption><\/figure>\n<h2>The pro-rata rule (and why your other IRAs matter)<\/h2>\n<p>If you have ever made nondeductible traditional IRA contributions, you have &#8220;basis,&#8221; and you can&#8217;t choose to convert only the after-tax dollars. The IRS treats all of your traditional, SEP and SIMPLE IRAs as one pot, using their combined value on <strong>December 31<\/strong> of the conversion year plus that year&#8217;s conversions and distributions (<a href=\"https:\/\/www.irs.gov\/instructions\/i8606\">Form 8606 instructions<\/a>).<\/p>\n<p>Example:<\/p>\n<ul>\n<li>You made a $7,500 nondeductible contribution in 2026 and converted it. You also have $67,500 of pre-tax money in a rollover IRA at year-end<\/li>\n<li>Total pot: $67,500 + $7,500 = $75,000, of which $7,500 (10%) is basis<\/li>\n<li>Only <strong>$750<\/strong> of the conversion is tax-free; <strong>$6,750<\/strong> is taxable<\/li>\n<\/ul>\n<p>This is the trap behind many failed &#8220;backdoor Roth&#8221; attempts. A common fix is to roll pre-tax IRA money into a current employer&#8217;s 401(k) before December 31, if the plan accepts it, because 401(k) balances aren&#8217;t counted. Our <a href=\"https:\/\/www.bearsavings.com\/blog\/roth-ira-income-limits-2026\/\">Roth IRA income limits guide<\/a> covers the backdoor process in detail.<\/p>\n<h2>How to do a Roth conversion before December 31, 2026<\/h2>\n<p>A practical checklist for a year-end conversion:<\/p>\n<ul>\n<li><strong>Estimate your 2026 taxable income first.<\/strong> Use your year-to-date pay stubs, expected dividends and capital gains, and any RMDs. The cleaner your estimate, the more precisely you can fill a bracket<\/li>\n<li><strong>Pick a target.<\/strong> For example, &#8220;the top of the 12% bracket&#8221; ($100,800 of taxable income for joint filers) or &#8220;stay under the $218,000 IRMAA line&#8221;<\/li>\n<li><strong>Take any RMD first<\/strong> if you&#8217;re 73 or older<\/li>\n<li><strong>Check your basis.<\/strong> Pull prior Forms 8606 and add up every traditional, SEP and SIMPLE IRA balance you expect on December 31<\/li>\n<li><strong>Request the conversion early.<\/strong> Custodians often set internal cutoffs in mid-to-late December, and the conversion must be completed by December 31 to count for 2026<\/li>\n<li><strong>Choose withholding deliberately.<\/strong> Electing 0% withholding and paying from cash keeps the full amount working in the Roth<\/li>\n<li><strong>Cover the tax on time.<\/strong> A big conversion can trigger an underpayment penalty. Under Publication 505&#8217;s safe harbor, you&#8217;re generally protected if withholding and timely estimated payments cover <strong>100%<\/strong> of last year&#8217;s tax (<strong>110%<\/strong> if last year&#8217;s AGI was above $150,000). The fourth-quarter 2026 estimated payment is due January 15, 2027<\/li>\n<li><strong>Keep records.<\/strong> You&#8217;ll get a Form 1099-R in early 2027 and file Form 8606 with your 2026 return<\/li>\n<\/ul>\n<p>If your conversion target depends on numbers you won&#8217;t know until late December, some people convert in two steps: a base amount in November, then a top-up once their income is clearer. Remember there&#8217;s no way to reverse a conversion, so it&#8217;s better to convert a little less than to overshoot.<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/www.bearsavings.com\/blog\/wp-content\/uploads\/2026\/11\/roth-conversion-fireworks-deadline.jpg?v=1\" alt=\"Golden fireworks bursting over dark water at night, marking the December 31 deadline for a 2026 Roth conversion\"\/><figcaption>Conversions count in the calendar year they happen. For 2026, the last chance is December 31.<\/figcaption><\/figure>\n<h2>Converting in 2026 vs spreading it out<\/h2>\n<p>The calendar matters because each year gets its own set of brackets. The IRS released the 2027 numbers on November 5, 2026 (<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-26-35.pdf\">Rev. Proc. 2026-35<\/a>):<\/p>\n<ul>\n<li><strong>2027 standard deduction:<\/strong> $16,600 single, $33,200 joint, plus $1,700 per qualifying spouse ($2,100 unmarried) at 65+<\/li>\n<li><strong>2027 top of the 12% bracket:<\/strong> $52,025 single, $104,050 joint<\/li>\n<li><strong>For a joint couple using only the standard deduction,<\/strong> that&#8217;s about $137,250 of gross ordinary income before the 22% rate kicks in, up from $133,000 in 2026<\/li>\n<\/ul>\n<p>Spreading conversions over several years usually beats one big conversion, because it keeps more dollars in the lower brackets and limits IRMAA and benefit side effects. The best window for many households is the gap between retirement and the start of Social Security and RMDs. Our guides to your <a href=\"https:\/\/www.bearsavings.com\/blog\/social-security-full-retirement-age\/\">full retirement age<\/a> and the <a href=\"https:\/\/www.bearsavings.com\/blog\/social-security-cola-2027\/\">2027 Social Security COLA<\/a> can help you map that window. To see how tax-free growth compounds over a long horizon, try our <a href=\"https:\/\/www.bearsavings.com\/tools\/compound-interest-calculator\/\">compound interest calculator<\/a>, and for keeping a sustainable withdrawal plan in retirement, see <a href=\"https:\/\/www.bearsavings.com\/blog\/why-the-4-rule-may-no-longer-be-enough-for-retirement\/\">why the 4% rule may not be enough<\/a>.<\/p>\n<h2>Frequently asked questions<\/h2>\n<h3>What is a Roth conversion?<\/h3>\n<p>A Roth conversion moves money from a traditional IRA or other pre-tax retirement account into a Roth IRA. You pay ordinary income tax on the pre-tax amount converted in the year of the conversion. After that, the money grows tax-free, and qualified withdrawals in retirement are tax-free.<\/p>\n<h3>Is there an income limit for Roth conversions in 2026?<\/h3>\n<p>No. Anyone can convert, at any income. The income limits only apply to direct Roth IRA contributions. That&#8217;s why higher earners use the &#8220;backdoor Roth&#8221;: a nondeductible traditional IRA contribution followed by a conversion.<\/p>\n<h3>What is the deadline for a 2026 Roth conversion?<\/h3>\n<p>December 31, 2026. Conversions count in the calendar year they happen, and there is no April extension like there is for IRA contributions. Many custodians need the request several business days before year-end.<\/p>\n<h3>How much tax will I pay on a Roth conversion?<\/h3>\n<p>The pre-tax amount you convert is taxed as ordinary income at your marginal rates for the year. For example, a single filer already in the 22% bracket in 2026 pays $2,200 of federal tax on a $10,000 conversion, as long as it doesn&#8217;t cross into 24%. State income tax may apply too.<\/p>\n<h3>Can I undo a Roth conversion?<\/h3>\n<p>No. Since January 1, 2018, conversions can&#8217;t be recharacterized back to a traditional IRA. If the market falls after you convert, you still owe tax on the value on the conversion date, so convert only amounts you&#8217;re sure about.<\/p>\n<h3>What is the five-year rule for Roth conversions?<\/h3>\n<p>If you&#8217;re under 59&#189;, each conversion has its own five-year period, starting January 1 of the conversion year. Withdrawing the taxable part of that conversion before the period ends can trigger the 10% additional tax. A separate five-year rule decides when earnings become tax-free.<\/p>\n<h3>Can I convert my required minimum distribution?<\/h3>\n<p>No. If you&#8217;re 73 or older, you must take the year&#8217;s RMD first, and that amount can&#8217;t be converted. You can convert additional money beyond the RMD, which lowers future RMDs.<\/p>\n<h3>Should I pay the conversion tax from the IRA or from other savings?<\/h3>\n<p>Usually from other savings. Paying from outside cash moves more money into the tax-free Roth. If you&#8217;re under 59&#189;, money withheld from the IRA counts as a distribution and is generally subject to the 10% additional tax, too.<\/p>\n<h2>Bottom line<\/h2>\n<p>A Roth conversion trades a tax bill today for tax-free income later. It&#8217;s worth it when today&#8217;s rate is lower than your expected future rate, when you can pay the tax from outside cash and when the extra income won&#8217;t trip Medicare, Social Security or deduction phase-outs. For a 2026 conversion, the numbers to remember are the <strong>December 31<\/strong> deadline, the <strong>$100,800<\/strong> joint (<strong>$50,400<\/strong> single) top of the 12% bracket in taxable income, and the <strong>$109,000 \/ $218,000<\/strong> IRMAA starting points. Convert in measured slices, don&#8217;t overshoot, and keep the receipts for Form 8606.<\/p>\n<p><em>This article is general education for U.S. taxpayers and is not personalized tax, legal or investment advice. Figures are federal, verified against IRS Publications 590-A, 590-B and 505, Form 8606 instructions, Rev. Proc. 2025-32 and 2026-35, IR-2025-111, CMS and SSA guidance as of November 12, 2026, and can change. Confirm your own situation with IRS guidance or a qualified tax professional.<\/em><\/p>\n<h3>Sources (checked 2026-11-12)<\/h3>\n<ul>\n<li><a href=\"https:\/\/www.irs.gov\/publications\/p590a\">IRS Publication 590-A<\/a>: conversions, conversion methods, no recharacterization after 2017, RMDs can&#8217;t be converted<\/li>\n<li><a href=\"https:\/\/www.irs.gov\/publications\/p590b\">IRS Publication 590-B<\/a>: qualified distributions, five-year rules, ordering rules<\/li>\n<li><a href=\"https:\/\/www.irs.gov\/retirement-plans\/retirement-plans-faqs-regarding-iras\">IRS Retirement plans FAQs regarding IRAs<\/a>: how to convert; recharacterization ended January 1, 2018<\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8606\">IRS About Form 8606<\/a> and <a href=\"https:\/\/www.irs.gov\/instructions\/i8606\">Instructions for Form 8606<\/a>: reporting and the December 31 value used for pro-rata<\/li>\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-25-32.pdf\">IRS Revenue Procedure 2025-32 (PDF)<\/a>: 2026 brackets and standard deduction<\/li>\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-26-35.pdf\">IRS Revenue Procedure 2026-35 (PDF)<\/a>: 2027 brackets and standard deduction<\/li>\n<li><a href=\"https:\/\/www.irs.gov\/newsroom\/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500\">IRS IR-2025-111<\/a>: 2026 IRA limit $7,500, catch-up $1,100<\/li>\n<li><a href=\"https:\/\/www.irs.gov\/publications\/p505\">IRS Publication 505<\/a>: 10% default withholding on nonperiodic payments, estimated tax safe harbor<\/li>\n<li><a href=\"https:\/\/www.irs.gov\/newsroom\/working-families-tax-cuts-individuals-and-workers\">IRS: Working Families Tax Cuts, individuals and workers<\/a>: senior deduction<\/li>\n<li><a href=\"https:\/\/www.irs.gov\/newsroom\/questions-and-answers-on-the-net-investment-income-tax\">IRS: Questions and answers on the Net Investment Income Tax<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/publications\/p915\">IRS Publication 915<\/a> (base amounts, up to 85% taxable), <a href=\"https:\/\/www.irs.gov\/taxtopics\/tc423\">IRS Topic 423: Social Security benefits<\/a> and <a href=\"https:\/\/www.ssa.gov\/benefits\/retirement\/planner\/taxes.html\">SSA: taxes on benefits<\/a><\/li>\n<li><a href=\"https:\/\/www.cms.gov\/newsroom\/fact-sheets\/2026-medicare-parts-b-premiums-deductibles\">CMS: 2026 Medicare Parts A &amp; B premiums and deductibles<\/a> and <a href=\"https:\/\/www.ssa.gov\/benefits\/medicare\/medicare-premiums.html\">SSA: Medicare premiums for higher-income beneficiaries<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>How a Roth conversion works in 2026: the IRS rules, what it really costs with worked bracket examples, the five-year and pro-rata traps, Medicare and Social Security side effects, and a checklist for converting before December 31. Educational, not tax advice.<\/p>\n","protected":false},"author":1,"featured_media":2283,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[47],"tags":[195,63,193,52,64,54,188,196,53],"class_list":["post-2282","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-retirement","tag-backdoor-roth","tag-ira","tag-irs","tag-retirement","tag-retirement-accounts","tag-roth-ira","tag-tax-brackets","tag-tax-planning","tag-traditional-ira","article","has-background","has-excerpt","has-avatar","has-author","has-date","has-comment-count","has-category-meta","has-read-more","has-post-media","thumbnail-"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.5 - aioseo.com -->\n\t<meta name=\"description\" content=\"Roth conversion rules for 2026: no income limit, a Dec. 31 deadline, what it costs in each bracket, the 5-year and pro-rata rules, and Medicare traps.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"DA\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/www.bearsavings.com\/blog\/roth-conversion\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.5\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"BearSavings - Sharing Money Saving Tips, Budgeting, Making Money, Investing\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Roth Conversion 2026: Rules, Taxes &amp; the Dec. 31 Deadline\" \/>\n\t\t<meta property=\"og:description\" content=\"Roth conversion rules for 2026: no income limit, a Dec. 31 deadline, what it costs in each bracket, the 5-year and pro-rata rules, and Medicare traps.\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/www.bearsavings.com\/blog\/roth-conversion\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/www.bearsavings.com\/blog\/wp-content\/uploads\/2026\/11\/roth-conversion.jpg\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/www.bearsavings.com\/blog\/wp-content\/uploads\/2026\/11\/roth-conversion.jpg\" \/>\n\t\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t\t<meta property=\"og:image:height\" content=\"1067\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2026-11-12T01:05:16+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2026-11-12T01:06:22+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Roth Conversion 2026: Rules, Taxes &amp; the Dec. 31 Deadline\" \/>\n\t\t<meta name=\"twitter:description\" content=\"Roth conversion rules for 2026: no income limit, a Dec. 31 deadline, what it costs in each bracket, the 5-year and pro-rata rules, and Medicare traps.\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/www.bearsavings.com\/blog\/wp-content\/uploads\/2026\/11\/roth-conversion.jpg\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\\\/\\\/www.bearsavings.com\\\/blog\\\/roth-conversion\\\/#blogposting\",\"name\":\"Roth Conversion 2026: Rules, Taxes & the Dec. 31 Deadline\",\"headline\":\"Roth Conversion Rules for 2026: How It Works, What It Costs and Whether to Convert Before December 31\",\"author\":{\"@id\":\"https:\\\/\\\/www.bearsavings.com\\\/blog\\\/author\\\/derek\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/www.bearsavings.com\\\/blog\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.bearsavings.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/11\\\/roth-conversion.jpg\",\"width\":1600,\"height\":1067,\"caption\":\"A Roth conversion lifts your savings into a new account. 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