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Last updated 2026-05-01

What Is a Roth Conversion and How Does It Work in 2026?

A plain-English guide to Roth conversion basics, taxable income, and key IRS rules.

Author: Roth Conversion Calculator Editorial Team. Reviewer: Editorial review pending.

A Roth conversion moves money from a pre-tax retirement account into a Roth IRA. The taxable part is generally included in current-year income.

This can change your federal tax, state tax, and other income-linked tax items. This article is educational and does not recommend whether a conversion is appropriate.

Before modeling a conversion, gather your filing status, current taxable income, account balance, after-tax basis, state tax assumption, and how taxes would be paid. These inputs help a calculator show an illustrative range, but they do not replace a full tax projection.

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Use the Roth Conversion Calculator to model the concepts in this guide with your own educational assumptions.

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This Roth Conversion Calculator is for educational and illustrative purposes only. It does NOT constitute tax, financial, legal, or investment advice. The calculation results are based on the information you provide and the latest IRS tax rules, which are subject to change. We do not guarantee the accuracy of the results. Please consult a licensed Certified Public Accountant (CPA), financial advisor, or tax professional before making any financial decisions.