2026 educational estimate
Roth Conversion Calculator
Estimate federal tax, state tax, potential early distribution penalties, break-even years, and Roth vs traditional IRA after-tax value. Calculations run locally in your browser.
Tax data freshness
Tax year 2026, reviewed May 2026. Federal calculations are educational estimates based on the inputs provided by the user.
Not modeled: IRMAA, ACA subsidies, NIIT, AMT, tax credits, state-specific deductions.
E-E-A-T reference base
Official sources reviewed
This calculator is maintained as an educational estimate for tax year 2026. The federal bracket data and IRA rule explanations are mapped to official IRS materials, with the page reviewed for clarity and limitations before publication.
Calculator transparency
Transparent calculation method
The calculator shows the assumptions behind the estimate so users can review the math with a CPA or tax professional instead of treating the output as personal advice.
Taxable conversion = conversion amount minus pro-rata after-tax basis.
Current-year cost = estimated federal income tax plus user-entered state tax plus any modeled early distribution penalty.
Future comparison = Roth tax-free projection versus traditional IRA projection after the selected retirement marginal tax rate.
Inputs
Adjust any parameter. Results update instantly.
Sample scenarios
Educational examples only. They are not recommendations.
Results
High-confidence federal estimate with user-estimated state and future assumptions.
Federal tax
$11,586
State tax
$0
Potential penalty
$0
Total upfront cost
$11,586
Roth future value
$193,484
After-tax difference
$30,981
Break-even estimate
1 years
Saved scenarios
Keep local snapshots for quick comparisons. Nothing is uploaded.
No saved scenarios yet.
Projection
Calculation Breakdown
These figures show how the calculator reached the estimate. They are educational assumptions, not tax advice.
Basis exclusion ratio
$0 basis / $250,000 IRA balance
0%
Taxable conversion ratio
$50,000 taxable / $50,000 converted
100%
Effective federal tax rate on taxable conversion
$11,586 federal tax / $50,000 taxable conversion
23.2%
Effective state tax rate
User-entered state marginal rate applied to taxable conversion.
0%
Total upfront cost rate
$11,586 total upfront cost / $50,000 converted
23.2%
Penalty basis modeled
No early distribution penalty is modeled because taxes are assumed to be paid from outside funds.
$0
Tax Bracket Impact
Roth conversions are taxed through progressive brackets. This shows whether the taxable conversion pushes the estimate into a higher federal bracket.
Before conversion
22%
Bracket top: $105,700
After conversion
24%
Bracket top: $201,775
Crosses bracket?
Yes
Higher-bracket amount: $29,300
Tax Impact Warnings
A Roth conversion can increase current-year taxable income. These items are outside this calculator's MVP scope and require professional review:
- Medicare IRMAA
- ACA premium tax credits
- Social Security benefit taxation
- NIIT and AMT exposure
- Required Minimum Distributions
- State-specific retirement income rules
Roth Conversion FAQ
What is a Roth conversion?
A Roth conversion moves money from a pre-tax retirement account into a Roth IRA. The taxable part is generally included in income for the year of conversion.
Does a Roth conversion always trigger a 10% penalty?
No. The conversion itself is different from taking cash out. If taxes are paid from outside funds, the conversion amount is not treated the same as a cash distribution used for spending.
What is the 5-year rule?
Roth conversions have 5-year rule considerations for distributions. The exact treatment depends on age, account history, and distribution type.
Can this calculator replace a CPA?
No. It is an educational calculator. It does not calculate every tax interaction, including IRMAA, ACA subsidies, NIIT, AMT, credits, or state-specific rules.