How Much You Can Convert in 2026, by Bracket

The core decision in a conversion ladder is which bracket to fill. The table shows the maximum gross conversion for each target bracket assuming no other income — the standard deduction ($16,100 single, $32,200 married, $24,150 head of household for 2026) absorbs the first slice tax-free, then each bracket fills in order.

Filing status	Target bracket	Max gross conversion	Federal tax	Effective rate	Next dollar taxed at
Married filing jointly	10%	$57,000	$2,480	4.4%	12%
Married filing jointly	12%	$133,000	$11,600	8.7%	22%
Married filing jointly	22%	$243,600	$35,932	14.8%	24%
Married filing jointly	24%	$435,750	$82,048	18.8%	32%
Single	10%	$28,500	$1,240	4.4%	12%
Single	12%	$66,500	$5,800	8.7%	22%
Single	22%	$121,800	$17,966	14.8%	24%
Single	24%	$217,875	$41,024	18.8%	32%
Head of household	10%	$41,850	$1,770	4.2%	12%
Head of household	12%	$91,600	$7,740	8.4%	22%
Head of household	22%	$129,850	$16,155	12.4%	24%
Head of household	24%	$225,900	$39,207	17.4%	32%

Gross conversion = 2026 standard deduction + top of the target bracket (taxable income), assuming the conversion is the household's only income. Source: IRS Rev. Proc. 2025-32.

Two things stand out. First, the 12% rows are the sweet spot: $133,000 converted at 8.7% effective for a couple, $66,500 at 8.7% for a single filer. Second, the jump to the 22% bracket roughly doubles the effective rate on the marginal slice — and for marketplace enrollees it collides with the ACA cliff below.

Federal Tax vs. Conversion Size

Federal tax (left axis) and marginal rate (right axis) on a 2026 conversion with no other income. Dashed markers: top of the 12% bracket, the ACA cliff (two-person household), and the first IRMAA tier.

The Three Caps on a Conversion

Your annual conversion ceiling is the lowest of three numbers, and which one binds depends on your insurance and age:

1. The bracket top (everyone)

Filling the 12% bracket costs about 9 cents per converted dollar. Spilling into the 22% bracket costs 22 cents on every dollar past $100,800 of taxable income (couple) or $50,400 (single).

2. The ACA cliff (marketplace enrollees under 65)

For coverage year 2026 the 400%-of-FPL cliff applies again: one dollar of MAGI over the threshold and the entire premium tax credit is repaid. Every converted dollar is MAGI. The 2026 cliffs:

Household size	100% FPL	400% FPL (subsidy cliff)
1	$15,650	$62,600
2	$21,150	$84,600
3	$26,650	$106,600
4	$32,150	$128,600
5	$37,650	$150,600
6	$43,150	$172,600

HHS poverty guidelines published January 2025, which legally govern marketplace eligibility for coverage year 2026 (guidelines from year N−1 apply to coverage year N). 48 contiguous states + DC.

Note the collision: a couple filling the entire 12% bracket ($133,000) is far above the $84,600 cliff. On marketplace insurance, the cliff — not the bracket — is almost always the binding constraint. Model the trade-off precisely with the ACA Cliff Calculator.

3. IRMAA (age 63 and up)

Medicare premiums use a two-year MAGI lookback: a conversion at 63 sets your premium at 65. The 2026 tiers, per person per year in combined Part B + Part D surcharges:

MAGI floor (single)	MAGI floor (married)	Part B / month	Part D / month	Annual cost per person
$109,000	$218,000	$81.20	$14.50	$1,148.40
$137,000	$274,000	$202.90	$37.50	$2,884.80
$171,000	$342,000	$324.60	$60.40	$4,620.00
$205,000	$410,000	$446.30	$83.30	$6,355.20
$500,000	$750,000	$487.00	$91.00	$6,936.00

CMS 2026 Medicare announcement (November 2025). Surcharges apply per person; a couple where both spouses are on Medicare pays double.

Crossing the first tier ($109,000 single / $218,000 married) costs about $1,148 per person per year — roughly $2,297 for a couple. The planning consequence: front-load aggressive conversions in the years before age 63, then throttle back.

The 5-Year Timeline, Rung by Rung

Each conversion starts its own 5-tax-year clock on January 1 of the conversion year — a December 2026 conversion and a January 2026 conversion both unlock on January 1, 2031. (A late-December conversion therefore gets almost a full free year of clock.) Until a rung's clock expires, withdrawing it costs the 10% penalty if you are under 59½; the income tax was already paid at conversion.

That first 5-year gap is why every ladder needs a bridge: taxable brokerage, existing Roth contributions (always withdrawable), or cash to live on while the first rungs season. Long-term capital gains help here — in 2026 a couple pays 0% federal LTCG up to $98,900 of taxable income.

Worked Example: Couple Converting $75,000/Year

A married couple, both 45, start a ladder in 2026 converting $75,000 per year with no other income — under the $84,600 ACA cliff for a two-person household, so their premium tax credits survive. Each rung costs $4,640 in federal tax (6.2% effective; marginal rate 12%):

Year	Age	Convert	Federal tax	Available Jan 1	Withdraw (seasoned)
2026	45	$75,000	$4,640	2031	—
2027	46	$75,000	$4,640	2032	—
2028	47	$75,000	$4,640	2033	—
2029	48	$75,000	$4,640	2034	—
2030	49	$75,000	$4,640	2035	—
2031	50	$75,000	$4,640	2036	$75,000
2032	51	$75,000	$4,640	2037	$75,000
2033	52	$75,000	$4,640	2038	$75,000
2034	53	$75,000	$4,640	2039	$75,000
2035	54	$75,000	$4,640	2040	$75,000

Over ten years they convert $750,000 and pay $46,400 of federal tax — 6.2% effective, versus the 22–24 cents per dollar the same money would have cost at working-career marginal rates. From 2031 on, a seasoned $75,000 rung unlocks every January while a new one goes in at the top.

Where Every Number Comes From

All figures on this page are generated by a build pipeline from primary sources — nothing is hand-typed:

• Federal brackets and standard deduction (tax year 2026): IRS Rev. Proc. 2025-32, which reflects the post-OBBBA inflation adjustments (the 10% and 12% thresholds received an extra year of indexing).
• IRMAA tiers (2026): CMS Medicare Part B/D announcement, November 2025. Part B base premium $202.90; tiers pay 35–85% of the full program cost.
• ACA poverty guidelines: HHS guidelines published January 2025, which legally govern marketplace subsidy eligibility for coverage year 2026.

The interactive planner above computes from the same dataset file the static tables are built from, so the two cannot drift apart. The calculation is federal ordinary income tax only: state income tax (see how all 51 jurisdictions tax retirement income), the pro-rata rule for IRAs with after-tax basis, and Social Security taxability for older converters are real factors the full QuantCalc planner models and this quick tool does not.

What is a Roth conversion ladder?

A Roth conversion ladder converts traditional IRA or 401(k) money to a Roth IRA in annual installments. Each conversion can be withdrawn tax-free and penalty-free after a 5-year seasoning period, regardless of age. This lets early retirees access retirement funds before 59½ without the 10% early-withdrawal penalty.

How much can I convert in 2026 while staying in the 12% bracket?

With no other income, a married couple filing jointly can convert up to $133,000 in 2026 (the $32,200 standard deduction plus the $100,800 top of the 12% bracket) and pay $11,600 of federal tax, an effective rate of about 8.7%. A single filer can convert up to $66,500 for $5,800 of tax, also about 8.7% effective.

How does the 5-year rule work for conversion ladders?

Each conversion has its own 5-tax-year clock that starts on January 1 of the conversion year. A conversion made any time in 2026 becomes available January 1, 2031. Withdrawing converted principal before its clock expires triggers the 10% penalty if you are under 59½; the income tax itself was already paid in the conversion year.

How does a Roth ladder affect ACA subsidies in 2026?

Every converted dollar counts as MAGI, and for coverage year 2026 the 400%-of-FPL subsidy cliff applies again: one dollar over the threshold and the entire premium tax credit is lost. The 2026 cliff sits at $62,600 MAGI for a single person and $84,600 for a two-person household. A couple filling the whole 12% bracket ($133,000) would be far above the cliff, so marketplace enrollees usually cap conversions at the cliff instead of the bracket top.

When do Roth conversions trigger IRMAA?

Medicare premiums use a two-year MAGI lookback, so conversions from age 63 onward can raise premiums at 65+. In 2026 the first IRMAA tier starts at $109,000 MAGI (single) or $218,000 (married filing jointly) and costs about $1,148 per person per year in Part B and Part D surcharges — roughly $2,297 for a couple.

Should I fill the 22% bracket instead of the 12% bracket?

Rarely, if you buy insurance on the ACA marketplace. The 22% bracket for a couple runs from $100,800 to $211,400 of taxable income, but the 2026 ACA cliff for a two-person household sits at $84,600 of MAGI — below where the 22% bracket even starts once the standard deduction is added back. Filling the 22% bracket means paying 22 cents marginal federal tax plus losing the entire premium tax credit. It can still make sense for retirees with employer or non-marketplace coverage who want to shrink future RMDs faster.