Tax Bracket Headroom — Roth Conversion Estimator (2026)

Filing status

Estimated income for 2026 — wages, Social Security, pensions, RMDs, etc. (for married: combined)

Subtract the standard deduction ($16,100)

I’m 65 or older

65+ adds a standard-deduction bump plus the $6,000/person senior deduction (shrinks above $75k single / $150k joint income).

Other deductions — optional; itemized amount beyond standard, etc.

Room left in your bracket

—

Estimated taxable income—

Deductions applied—

Your marginal bracket—

Top of that bracket—

Try a conversion amount — see the tax cost and whether it spills into the next bracket

2026 brackets — your income is highlighted; “Room” = space left in each bracket

Rate	Taxable income range	Room

Rough estimate only — federal ordinary income, standard deduction, no credits, state tax, IRMAA, or NIIT. Roth conversions are taxed as ordinary income in the year converted. Talk to a tax pro before converting.

Disclaimers

Estimates only — not tax, legal, or financial advice. Consult a qualified tax professional before acting.
Federal ordinary income only. Excludes state income tax, credits, AMT, Net Investment Income Tax, and capital-gains rates.
A Roth conversion is permanent — it cannot be undone (recharacterization was eliminated in 2018), and the tax is due for the year you convert.
Conversions raise your income, which can increase Medicare (IRMAA) premiums, the taxable portion of Social Security, and affect ACA subsidies.
Bracket figures are for tax year 2026 per IRS Rev. Proc. 2025-32. Your actual results depend on your complete tax return.