How Much Should I Convert to Roth to Fill the 22% Bracket in 2026?
Quick answer
Convert the gap between the top of the 22% bracket and your taxable income before the conversion. In 2026 the 22% bracket ends at $105,700 of taxable income for a single filer and $211,400 for a joint return (Rev. Proc. 2025-32). A single filer with $70,000 of other income has $53,900 of taxable income after the $16,100 standard deduction, so the 22% bracket has $51,800 of room. Converting exactly that amount costs $11,396 of federal tax with no dollar taxed at 24%.
The formula, and why the standard deduction is the step people skip
A Roth conversion is ordinary income. It stacks on top of everything else you earned in the year and climbs the bracket ladder from wherever your other income left off. "Fill the bracket" means buying room at a known price and stopping before it goes up. The arithmetic:
- Taxable income before converting = other ordinary income - standard deduction (2026: $16,100 single, $32,200 joint, $24,150 head of household), or itemized deductions.
- Room = top of the bracket you want to fill - taxable income before converting.
- Federal tax on the conversion = tax(taxable + conversion) - tax(taxable), using the 2026 bracket table.
The common mistake is measuring from gross income rather than taxable income, which understates a joint filer's room by $32,200.
Retirees get more room than the base figures suggest: a filer aged 65+ adds $2,050 (single) or $1,650 per spouse (joint) to the standard deduction, and the OBBBA senior deduction (P.L. 119-21) adds $6,000 per person aged 65+ for 2025 through 2028, phasing out at 6% of MAGI above $75,000 single / $150,000 joint. A 66-year-old single filer with modest income has $24,150 of deductions before the first taxable dollar, though a large conversion raises MAGI and can phase the $6,000 back out.
2026 bracket-fill targets by filing status
Subtract your taxable income before the conversion from the relevant cell.
| Bracket you want to fill | Single | Married filing jointly | Head of household |
|---|---|---|---|
| Top of 12% | $50,400 | $100,800 | $67,450 |
| Top of 22% | $105,700 | $211,400 | $105,700 |
| Top of 24% | $201,775 | $403,550 | $201,750 |
| Top of 32% | $256,225 | $512,450 | $256,200 |
The step from 22% to 24% is only two points; the step from 24% to 32% is eight. That asymmetry is why filling the 24% bracket is defensible for someone facing large RMDs, and filling the 32% bracket almost never is.
Worked example: single filer, $70,000 of other income
Dana is 58, single, has $70,000 of wages and interest, a $400,000 traditional IRA, a 4% state tax, expects a 6% return, and expects the 24% bracket in retirement once RMDs arrive.
- Taxable income before converting: $70,000 - $16,100 = $53,900, which is $3,500 into the 22% bracket.
- Room to the top of 22%: $105,700 - $53,900 = $51,800.
- Federal tax on a $51,800 conversion: $51,800 x 22% = $11,396. State at 4%: $2,072. Total $13,468, an effective 26.0% including state.
- Fifteen years later at 6%, the converted money is $124,142 tax-free. Left traditional (taxed at 24% + 4% on the way out) with the $13,468 kept in a brokerage account (net of 15% capital-gains drag), the after-tax total is $118,838. Edge for converting: +$5,304.
Suppose Dana converts $100,000 instead. The first $51,800 is taxed at 22% and the remaining $48,200 at 24%: $11,396 + $11,568 = $22,964 federal, $26,964 with state (27.0% effective). The edge at year 15 is +$8,131, larger only because the conversion is larger: edge per dollar converted fell from 10.2 cents to 8.1 cents, which is what the calculator's Lever Board ranks on. To see where your own room ends, run your own numbers in the Roth conversion calculator; it prints the room, the effective rate, and the rate on the last converted dollar.
The split-year lever: same $100,000, $964 less tax
Bracket room is an annual allowance. If the conversion you want does not fit this year's 22% bracket, the better move is usually not "accept some 24%" but "use the room twice."
| Plan | Federal tax | State tax | Total | Effective rate | Edge at 15 years |
|---|---|---|---|---|---|
| $100,000 in one year | $22,964 | $4,000 | $26,964 | 27.0% | +$8,131 |
| $50,000 in each of two years | $22,000 | $4,000 | $26,000 | 26.0% | +$10,240 |
| $51,800 (fill 22% once) | $11,396 | $2,072 | $13,468 | 26.0% | +$5,304 |
Splitting saves $964 of federal tax because both halves fit inside the 22% band, and the edge rises about $2,100 because less tax money leaves the compounding pool. For joint filers the saving is larger: a couple with $57,800 of taxable income converting $200,000 pays $48,628 in one year versus $43,400 over two, a $5,228 difference, with the 15-year edge climbing from +$27,854 to +$39,288. The calculator adds the two-year split to its Lever Board whenever your amount exceeds your current-bracket room.
The split assumes next year looks like this year. If next year's income will be higher (a pension or Social Security starting), front-load into this year instead.
When filling the 24% bracket is the right call
Filling the 24% bracket pays only when the money would otherwise be taxed at 24% or more later. The calculator's verdict compares the rate on the last converted dollar against the retirement rate you enter; if both are 24%, the arbitrage is zero and the only remaining edge is the tax drag on the money you would have kept in a brokerage account.
The cases where 24% is clearly right: a traditional balance that will exceed roughly $1.5 million at RMD age, a surviving spouse who will file single on the same income, or high-bracket heirs who must empty the account within 10 years under the SECURE Act. For the joint couple above, filling to $403,550 means converting $345,750 at 25.9% effective including state; the 15-year edge is +$36,403 against a 24% retirement rate, positive but smaller per dollar than the 22% fill, so the calculator ranks it lower. Use the RMD calculator to project the RMD at 73 before choosing a retirement rate; guessing 22% when the RMD alone lands you in 24% is the most common way this goes wrong.
Three things that shrink your real room
Social Security taxation. If you already draw benefits, a conversion raises "combined income" (thresholds $25,000 / $34,000 single, $32,000 / $44,000 joint, never indexed) and pulls more of the benefit into the taxable 85% tier. Each conversion dollar in that zone can add up to $0.85 of taxable benefit on top of itself, so the true marginal rate inside the 12% bracket can reach 22.2%, and inside the 22% bracket 40.7%. Converting before you claim avoids this.
IRMAA at 63 and older. 2028 Medicare premiums are set by 2026 MAGI, and the first surcharge tier begins above $109,000 single / $218,000 joint. For a 64-year-old single filer the $105,700 bracket top and the $109,000 IRMAA line sit only $3,300 apart; the calculator runs the IRMAA check from age 63.
Capital gains stacking. Long-term gains sit on top of ordinary income. A conversion that pushes taxable income past $49,450 (single) or $98,900 (joint) moves gains from the 0% rate to 15%, a cost the bracket table does not show. The tax bracket explainer shows both ladders side by side.
A checklist for the conversion you file in 2026
- Estimate 2026 other income in November, not January, including dividends, taxable Social Security, and capital gains.
- Subtract the correct deduction, including the 65+ additions and the OBBBA senior deduction if you qualify.
- Convert the difference to the bracket top, leaving a $1,000 to $2,000 buffer for a late 1099.
- Pay the tax from a taxable account; withheld tax never reaches the Roth, and under 59.5 it carries the 10% penalty.
- Finish by December 31 (an overshoot cannot be recharacterized) and make a Q4 estimated payment by January 15, 2027.
Then run your own numbers in the Roth conversion calculator. The verdict will read "convert," "convert less and fill your bracket," or "skip this year," and the Lever Board lists the exact dollar amount for each option.
FAQ
Q: What is the top of the 22% bracket in 2026?
$105,700 of taxable income for single and head-of-household filers, and $211,400 for married filing jointly, per Rev. Proc. 2025-32. Taxable income is after the standard deduction ($16,100 single, $32,200 joint), so a single filer can have $121,800 of gross ordinary income before the first dollar is taxed at 24%.
Q: How do I calculate my bracket room for a Roth conversion?
Room = bracket top - (other ordinary income - your deduction). A joint couple with $120,000 of income and the $32,200 standard deduction has $87,800 of taxable income and $123,600 of room in the 22% bracket ($211,400 - $87,800). That is the maximum conversion with no dollar taxed above 22%.
Q: Is it better to fill the 22% or the 24% bracket?
Fill the 22% bracket when you expect a 22% to 24% rate in retirement; fill the 24% bracket when projected RMDs, a surviving spouse filing single, or high-bracket heirs would push the money to 32% or higher later. Overshooting from 22% into 24% costs two points on the excess; overshooting into 32% costs eight.
Q: Does the conversion tax come out of the conversion?
It should not. If a custodian withholds 22% from a $50,000 conversion, only $39,000 reaches the Roth and the $11,000 withheld stops compounding tax-free; under 59.5 it also draws the 10% penalty. Pay the tax from a checking or brokerage account and convert the full amount.
Q: Can I split a conversion across two tax years?
Yes, and it is often the cheapest way to convert a large amount. A single filer with $53,900 of taxable income who converts $100,000 pays $22,964 federal in one year but $22,000 across two ($50,000 each), because both halves fit inside the 22% band. Each conversion is taxed in the calendar year it is completed.
Q: Is there a limit on how much I can convert to Roth in 2026?
No. There is no dollar cap and no income limit on conversions; the $7,500 IRA contribution limit for 2026 applies only to new contributions. The practical limit is the tax bill, which is why the bracket top is the number that matters.