What is the deadline for a 2026 Roth conversion?

December 31, 2026. A Roth conversion counts as income in the calendar year the money moves, so it can't wait until the April tax deadline the way a Roth IRA contribution can. Some custodians set earlier processing cutoffs in December.

How much should I convert to a Roth IRA in 2026?

A common approach is to convert up to the top of your current tax bracket. In 2026 the 22% bracket ends at $211,400 of taxable income for married couples filing jointly and $105,700 for single filers; the 24% bracket ends at $403,550 and $201,775.

Can a Roth conversion raise my Medicare premiums?

Yes. A conversion raises modified adjusted gross income, and Medicare uses income from two years earlier to set IRMAA surcharges, so a 2026 conversion can raise 2028 Part B and Part D premiums. For 2026 premiums the surcharge starts above $218,000 of MAGI for joint filers and $109,000 for single filers.

Can I convert my required minimum distribution to a Roth IRA?

No. If you're subject to required minimum distributions, the year's RMD has to be taken first and can't be converted. You can convert additional amounts after the RMD is out.

Roth Conversion Deadline 2026: What to Do Before December 31

Davis Oliver

3 days ago

4 min read

The deadline for a 2026 Roth conversion is December 31, 2026. Unlike a Roth IRA contribution, a conversion can't wait until April: the money has to leave your traditional IRA or 401(k) by the last day of the year to count as 2026 income. That leaves about eight weeks to decide how much to convert, which tax bracket to fill, and how the extra income affects your Medicare premiums. This guide from the TaxesSaved CPA team walks through the 2026 numbers and the checks to run before you convert.

Why December 31 is the Roth conversion deadline

A Roth conversion counts as income in the calendar year the money moves. A conversion completed on January 2, 2027 is 2027 income, not 2026 income. Since 2018, a conversion can't be reversed (recharacterized), so the amount you convert is final. Some IRA custodians set earlier processing cutoffs in December, so check your custodian's cutoff before you plan around the 31st.

2026 federal tax brackets for a Roth conversion

A Roth conversion is taxed at your ordinary income tax rates. These are the 2026 brackets the IRS published in Revenue Procedure 2025-32, applied to taxable income after deductions (IRS summary):

10%: up to $24,800 married filing jointly; up to $12,400 single
12%: $24,800 to $100,800 joint; $12,400 to $50,400 single
22%: $100,800 to $211,400 joint; $50,400 to $105,700 single
24%: $211,400 to $403,550 joint; $105,700 to $201,775 single
32%: $403,550 to $512,450 joint; $201,775 to $256,225 single
35%: $512,450 to $768,700 joint; $256,225 to $640,600 single
37%: over $768,700 joint; over $640,600 single

The 2026 standard deduction is $32,200 for married couples filing jointly and $16,100 for single filers.

How much to convert: fill the bracket you're already in

The most common approach is to convert up to the top of your current tax bracket and stop there. Take a married couple filing jointly who expect $150,000 of 2026 taxable income before any conversion. The 22% bracket ends at $211,400, so they have $61,400 of room. Converting $61,400 adds about $13,508 of federal income tax (22% of $61,400). Every dollar converted past that point is taxed at 24%, up to $403,550 of taxable income.

Whether 22% or 24% is worth paying now depends on the rate you expect to pay later: when required minimum distributions start, and when a surviving spouse is left filing as a single taxpayer with narrower brackets.

Check Medicare IRMAA before you convert

A Roth conversion raises your modified adjusted gross income (MAGI), and Medicare uses MAGI from two years earlier to set Part B and Part D premiums. That means a 2026 conversion can raise your 2028 premiums. For 2026 premiums, which are based on 2024 income, the IRMAA surcharge starts above $218,000 of MAGI for married couples filing jointly and $109,000 for single filers. At the top tier, each person pays $689.90 a month for Part B instead of the standard $202.90 (SSA IRMAA table). The thresholds that will apply in 2028 aren't published yet.

Count the $6,000 senior deduction

If you're 65 or older, the enhanced senior deduction adds up to $6,000 per person ($12,000 for a married couple when both qualify) for 2025 through 2028. It phases out when MAGI rises above $75,000 for single filers and $150,000 for joint filers (IRS). Conversion income can shrink or remove this deduction, so count the lost deduction as part of the conversion's cost.

Take your required minimum distribution first

If you already take required minimum distributions (RMDs), your 2026 RMD has to come out before you convert, and the RMD itself can't be converted. RMDs start at age 73 for people born from 1951 through 1959 and at age 75 for people born in 1960 or later. Converting before RMD age shrinks the traditional IRA, which lowers the RMDs you'll be required to take later.

Pay the conversion tax from outside the IRA

Pay the tax with cash from a taxable account if you can. Tax withheld from the conversion never reaches the Roth IRA, and if you're under 59½ the withheld amount can face the 10% early-withdrawal penalty. Each conversion also starts its own five-year clock: if you're under 59½, withdrawing converted dollars within five years can trigger that same penalty. A December conversion may call for a fourth-quarter estimated tax payment, due January 15, 2027.

Your Roth conversion checklist before December 31

Estimate your 2026 taxable income before any conversion.
Find how much room is left in your current tax bracket.
Check your MAGI against the IRMAA thresholds and the senior deduction phase-out.
Take any 2026 RMD before you convert.
Decide how you'll pay the tax and whether you need a January 15 estimated payment.
Confirm your custodian's year-end cutoff and submit the conversion.

How TaxesSaved plans a Roth conversion

A single-year Roth conversion answers one question. The bigger question is how much to convert each year until RMDs start, and how each year's conversion affects your tax bracket, IRMAA and the senior deduction. The TaxesSaved CPA team, with Big Four backgrounds, builds that multi-year Roth conversion map, puts it in place, and handles the tax filing that reports it.

To see what your IRA or 401(k) could cost you in taxes and Medicare surcharges, run the free Retirement Tax Calculator, or watch the free Roth conversion and RMD webinar.

This article is for education only and isn't tax, legal or investment advice. Tax rules change and every situation is different, so talk with a qualified tax professional before you act. Figures come from IRS Revenue Procedure 2025-32, IRS guidance on the enhanced senior deduction, and SSA's 2026 IRMAA tables, as of November 3, 2026.