Roth Path Calculator

A Roth conversion moves existing retirement money. It has no earned-income requirement or annual contribution limit.

A direct traditional-to-traditional rollover generally defers tax. A pre-tax-to-Roth rollover creates ordinary income. Selling investments inside an IRA does not itself create a capital-gains tax.

New Roth IRA contributions require eligible compensation. Conversion income is subtracted for Roth contribution MAGI under IRS Publication 590-A. Other MAGI adjustments still apply.

For 2026, the single-filer Roth contribution phaseout is $153,000–$168,000. The combined IRA limit is $8,600 at age 50 or older, subject to compensation.

IRA contribution deadlines generally follow the tax return due date, without extensions. Conversions must finish by December 31. These are different deadlines.

After-tax IRA basis requires Form 8606 and pro-rata calculations across traditional, SEP, and SIMPLE IRAs. This calculator supports fully pre-tax money only.

Employer plan rollovers depend on plan rules. Ask about in-service distributions and fees. Use a direct rollover when appropriate. A Roth conversion generally cannot be undone.

Roth earnings generally require both age 59½ and the Roth five-tax-year rule for a qualified distribution. This model does not withdraw from Roth.

For people born in 1959, this model uses age 73 under proposed IRS guidance. The final regulation reserves this cohort. Confirm the applicable age before acting.

Required minimum distributions (RMDs) generally begin at 73 for people born in 1951–1958, and 75 for people born in 1960 or later.

The model divides the previous December 31 traditional IRA balance by the IRS Uniform Lifetime Table divisor. It takes the RMD in that year.

The first RMD can generally wait until April 1 of the next year. That can cause two RMDs in one year. This model does not delay it.

Take the RMD before converting other money. An RMD cannot be converted. Original Roth IRA owners have no lifetime RMDs.

IRA RMDs apply while working. Some current employer plans permit a later start. This model treats all traditional money as an IRA.

Social Security is not automatically 85% taxable. The calculation uses combined income, including half the benefit and tax-exempt interest. The taxable portion cannot exceed 85%.

The model uses your entered benefit. It does not estimate claiming credits, early-claiming reductions, or the earnings test. Review working benefits before full retirement age separately.

The income-related monthly adjustment amount (IRMAA) raises Part B and Part D premiums. It is an income surcharge, not a late-enrollment penalty.

Medicare generally uses adjusted gross income plus tax-exempt interest from two years earlier. The standard deduction and senior deduction do not reduce this income.

The 2026 base-tier ceiling is $109,000 for single filers. A 2026 conversion affects 2028 premiums, whose final thresholds are not yet known here.

Retirement or reduced work can support an SSA-44 request. SSA must approve it. Conversion income still counts in the replacement income estimate. Use the approved retirement appeal scenario to compare possible relief. It uses current modeled income in the retirement year and following year when that lowers premiums. Later years resume the normal lookback.

For eligible current-employment group coverage, the Part B Special Enrollment Period generally lasts eight months after work or coverage ends, whichever occurs first. COBRA does not extend it.

Check employer size, coverage coordination, and creditable drug coverage before delaying Medicare. Part D enrollment timing differs from Part B.

HSA eligibility ends when Medicare coverage starts. Retroactive premium-free Part A can reach back six months after age 65. Check timing before enrollment or Social Security application.

Compare Original Medicare with Part D against Medicare Advantage coverage. Review plan-specific costs separately.

Paying conversion taxes from outside cash keeps the full conversion invested. The spending model funds regular taxes and living costs before conversions.

Federal estimated payments generally use 90% of current-year tax or 100% of prior-year tax. Use 110% of prior-year tax when prior-year AGI exceeds $150,000. Other conditions apply.

Payment timing matters. Federal payment dates generally fall on April 15, June 15, September 15, and January 15 of the next year. Weekends and holidays can shift them.

A late-year conversion does not automatically require four equal payments. Review withholding and the annualized income installment method under Form 2210. State payment rules differ.

Use IRS Direct Pay for federal payments and MassTaxConnect for Massachusetts payments.

MA generally taxes previously untaxed IRA conversion money at 5%. MA previously taxed contributions can reduce the taxable amount. MA does not tax Social Security.

This estimate uses a $4,400 personal exemption and an additional $700 at age 65. It excludes state deductions and credits. A 4% surtax applies above the indexed threshold.

Some government pensions are exempt. Tax-exempt interest can have different MA treatment. This simplified estimate excludes entered tax-exempt interest from MA tax.

Conversions can affect income-based housing, benefits, and ACA subsidies. A QLAC can defer some RMD exposure, but has contract costs and later taxable payouts. Neither is modeled.

Federal brackets and standard deductions are verified for 2026 and 2027. Medicare data is verified for 2026. Later values use the future rule inflation input.

Actual indexing uses different formulas, rounding rules, and policy changes. A forecast is not an IRS or Medicare announcement. The highest Medicare boundary stays fixed through 2027.

The temporary $6,000 senior deduction applies through 2028. Its 6% income phaseout starts at $75,000 for a single filer. It is separate from the age-based standard deduction.

Withdrawals and conversions occur at the beginning of each model year, followed by annual growth. Wages stop in the retirement year. Pension and other income remain level.

Living costs and taxes use income and liquid savings first, then traditional IRA withdrawals grossed up for tax, then qualified Roth withdrawals. Unused income and RMDs remain in liquid savings. These savings grow at the selected after-tax liquid return. New contributions and brokerage capital gains are excluded. Roth withdrawals are assumed qualified.

Conversion tax equals that year's income tax with the conversion minus tax on the same year's income without it. Future Medicare costs are shown separately.

Set future rule inflation to 0% for a frozen-threshold comparison. Change return assumptions to test a different market path.

Maintainers can add released annual values in rules.js. Each annual tax and Medicare record independently replaces its forecast.