The Learn Library · Topic hub
Roth conversions & RMDs
Two sides of the same tax decision: what you choose to convert before required distributions begin, and what the IRS requires you to withdraw after. This hub gathers the guides on the pre-RMD window, bracket-filling, QCDs, and withdrawal order — with the 2026 numbers in one place.
RMD starting age
73 · 75
73 if born 1951–1959; 75 if born 1960 or later.
Missed-RMD penalty
25% → 10%
25% of the shortfall, reduced to 10% if corrected within the two-year window.
2026 QCD limit
$111,000
Per person, from age 70½; $222,000 for a couple with separate IRAs.
22% bracket tops out at
$105,700 · $211,400
Single · married filing jointly (2026 taxable income).
24% bracket tops out at
$201,775 · $403,550
Single · married filing jointly (2026 taxable income).
First IRMAA tier begins
$109,000 · $218,000
Single · married filing jointly MAGI — a cliff, with a two-year look-back.
Educational reference, not advice. Figures are for 2026 and are explained, with sources, in the guides below.
The guides
Roth conversions: when they pay off and how to time them
When conversions make sense, using the pre-RMD window, navigating IRMAA interactions, and planning for legacy. Current 2026 figures.
Read Companion · 5 min readRequired minimum distributions: a plain-English guide for 2026
The new ages, how RMDs are calculated, the penalty changes, QCDs, and strategies to reduce your future distributions.
Read Related · 7 min readThe order you draw down accounts is a tax decision
Withdrawal sequence, bracket management, the Social Security tax torpedo, and QCDs — one of the most overlooked levers in a plan.
Read Related · 5 min readThe $111,000 Charity Move That Can Satisfy Your RMD Tax-Free in 2026
A qualified charitable distribution of up to $111,000 (2026) can satisfy your RMD without adding a dollar to taxable income.
Read Related · 5 min readMarried Filing Jointly? Your 12% Bracket Ends at $100,800 in 2026
The 2026 12% bracket for joint filers runs to $100,800 of taxable income — about $133,000 gross. Bracket-filling mechanics, shown plainly.
Read Related · 5 min readMissed an RMD? The Penalty Is 25% — or 10% If You Fix It in Time
Missing an RMD triggers a 25% excise tax on the shortfall — reduced to 10% inside the correction window. The deadlines and Form 5329.
ReadRun your own numbers
Roth Conversion Illustration
See the federal tax a conversion would add this year, bracket by bracket — educational, not a recommendation.
Open the calculator2026 Federal Tax Bracket Lookup
Find your marginal and effective rate for 2026 — the starting point for any bracket-filling conversation.
Open the calculatorNot sure where your plan stands? Find your gaps across income, taxes, resilience, and clarity in about three minutes.
Take the CheckupCommon questions
Is there an income limit on Roth conversions?
No. The $100,000 MAGI cap on conversions was repealed in 2010. Any traditional IRA owner, regardless of income, can convert in any amount. Income limits apply only to direct Roth IRA contributions — not to conversions.
When is a Roth conversion a bad idea?
When your current marginal tax rate is at or above your projected future rate; when you would need to pay the conversion tax from the converted funds rather than outside assets; or when your time horizon is short enough that the tax-free compounding benefit cannot materialize. Conversions also increase MAGI, which can trigger or worsen IRMAA surcharges.
Do I have to take my first RMD in the year I turn 73, or can I wait?
You can delay your first RMD until April 1 of the calendar year following the year you turn 73. However, doing so means taking two distributions in that second year — both taxable. Whether the delay makes sense depends on your income in each year and is worth modeling before deciding.
Can I convert my RMD to a Roth IRA?
No. An RMD cannot be rolled over or converted to a Roth IRA. Once you reach your required beginning date, you must satisfy the year's RMD first. Any amount above the RMD can be converted, subject to ordinary income taxes in the year of conversion.
Does a qualified charitable distribution (QCD) count toward my RMD?
Yes. A QCD made before December 31 counts toward satisfying your RMD for that year, up to the $111,000 annual limit (2026). The amount transferred directly to the charity is excluded from taxable income. The distribution must go directly from your IRA custodian to the charity.
Ready for the next step?
A conversion is one move. A plan is the work.
When the tax question feels timely, a 30-minute conversation turns the ideas here into a coordinated read across investments, taxes, and income — built around your situation. No cost, no pitch.
Educational illustration. Not personalized advice.