A single filer with $60,000 of taxable income sits in the 22% bracket, which runs to $105,700 in 2026 — leaving $45,700 of room to convert to Roth before the next bracket begins. The headroom is simply the top of your current bracket minus your taxable income.
Conversion headroom at common incomes (2026)
| Filing status | Taxable income | Current bracket | Bracket ends at | Headroom to next bracket |
|---|---|---|---|---|
| Single | $60,000 | 22% | $105,700 | $45,700 |
| Single | $90,000 | 22% | $105,700 | $15,700 |
| Married filing jointly | $90,000 | 12% | $100,800 | $10,800 |
| Married filing jointly | $150,000 | 22% | $211,400 | $61,400 |
Taxable income is income after the standard deduction. Converting past the bracket top pushes the excess into the next rate.
Methodology
Headroom computed from the 2026 ordinary-income brackets (ORDINARY_BRACKETS) and the marginal-rate function (marginalRateAt) in QuantCalc's parity-tested federal-tax module. See the Roth conversion breakeven study.
Every figure on this page is computed at build time from QuantCalc's parity-tested calculation modules or a committed dataset — never hand-entered. Reference for research and planning only; not tax, legal, or investment advice.
Model this for your own numbers
The free QuantCalc calculator runs your actual balances, income, and filing status through the same parity-tested engine.
Open the free calculator →Planning conversions across several years? See the Roth Conversion Planner.
Changelog
- v2026.1 — first publication. Figures computed from the 2026 tax-constants mirror and committed datasets.
Cite this dataset
QuantCalc Research (2026). How much can I convert to Roth before hitting the next tax bracket in 2026?. https://quantcalc.app/answers/how-much-roth-conversion-before-next-bracket/ (accessed <date>).
BibTeX
@misc{quantcalc2026howmuchcaniconverttorothbeforehittingthe,
title = {How much can I convert to Roth before hitting the next tax bracket in 2026?},
author = {{QuantCalc Research}},
year = {2026},
url = {https://quantcalc.app/answers/how-much-roth-conversion-before-next-bracket/},
note = {Accessed <date>}
}Machine-readable citation metadata (schema.org identifier and citation fields) is embedded in this page's JSON-LD, at the stable identifier https://quantcalc.app/answers/how-much-roth-conversion-before-next-bracket/.