For people 55 and older with an IRA or 401(k)
Find out if a Roth conversion could cut your taxes in retirement
Money in a traditional IRA or 401(k) hasn't been taxed yet. The IRS collects when it comes out, and from age 73 or 75 it makes you take some out every year. A planned Roth conversion lets you choose when you pay, and at what rate.
- See how much tax your future RMDs could cost
- Learn how much to convert each year, and what it costs
- Protect your savings from market drops while you convert
Free and no obligation. Numbers on this site use 2026 IRS, Medicare and Social Security figures, with sources on every page.
Why so many retirees look at Roth conversions
Every dollar in a pre-tax account carries a tax bill. When required minimum distributions (RMDs) start, they're added to Social Security and any pension, and the required share grows every year: about 3.8% of the account at 73, about 5% at 80 and over 8% at 90.
That income can push you into a higher bracket, make more of your Social Security taxable and raise your Medicare premiums. When one spouse dies, the survivor pays tax at single rates on much the same income. A Roth conversion moves money out of that path, a piece at a time, at a rate you pick.
| Your age | Share of your IRA you must take out | On a $1,000,000 IRA |
|---|---|---|
| 73 | 3.8% | $37,736 |
| 80 | 5.0% | $49,505 |
| 85 | 6.3% | $62,500 |
| 90 | 8.2% | $81,967 |
How a Roth conversion works, in three steps
Move money
You transfer part of a traditional IRA or 401(k) into a Roth IRA. You choose how much, and you can do it every year.
Pay tax once
The amount you move counts as income this year. Converting just enough to fill your current bracket keeps the rate low.
Grow tax-free
Under current law, qualified Roth withdrawals are tax-free, Roth IRAs have no RMDs for you, and your heirs usually inherit it tax-free.
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Start with the basics
- How do you convert a 401(k) to a Roth IRA?
- How does a Roth conversion affect Medicare IRMAA?
- How does a Roth conversion affect Social Security?
- How does a Roth conversion ladder work?
- How much should I convert to a Roth each year?
- How much tax will I pay on a Roth conversion?
Which of these sounds like you?
Pick the one that fits. Each guide is written for that situation.
- I was offered a pension lump sum
- I own a business
- My spouse and I are years apart in age
- I'm retiring before 65
- I'm retired from the military
- I'm a nurse or work in healthcare
- I'm a doctor
- I'm a police officer or firefighter
- I'm a teacher or school employee
- My husband or wife has passed away
- I'm a federal employee with a TSP
Questions people ask first
What is a Roth conversion?
It's moving money from a traditional IRA or 401(k) into a Roth IRA. You pay income tax on the amount you move in the year you move it. After that, the money can grow and come out tax-free under current law, and Roth IRAs have no required minimum distributions for the owner.
Who benefits most from a Roth conversion?
People with large pre-tax balances who expect their tax rate to be the same or higher later, often because RMDs, Social Security and pensions will stack up after 73. It also helps couples worried about the widow's penalty and people who want to leave tax-free money to children.
When is a Roth conversion a bad idea?
When you'd have to pay the tax out of the IRA itself before 59½, when you expect a much lower tax rate later, when the extra income would trigger a Medicare surcharge that outweighs the savings, or when you need the money within five years.
Is there an age limit for Roth conversions?
No. You can convert at any age and any income. If you're taking RMDs, the year's RMD must come out first and can't be converted.
Where do annuities come in?
Some people convert inside a fixed or fixed index annuity so the money is protected from market losses while they convert in pieces over several years. Annuities have trade-offs, including surrender charges and caps on growth. See our annuity guides before deciding.
Get your free Roth conversion estimate
A licensed professional will show you your projected taxes with and without a conversion, built on your real numbers. Or keep reading our 53 free guides.
Start my estimateEducational information only, not tax or legal advice. If you request an estimate, a licensed professional may contact you and may be paid if you buy an insurance product.