Bracket-fill planner

Roth conversion calculator

Compare annual conversions with RMDs, ordinary-income brackets, and Medicare surcharge thresholds on one timeline.

Fill with a ceiling

Choose the 12%, 22%, or 24% bracket. The planner fills available taxable-income room without converting more than the account balance.

RMD first

An RMD cannot be converted. The projection satisfies the full required distribution before allocating any Roth conversion.

Conversions are final

A Roth conversion made after 2017 cannot be recharacterized back to a traditional IRA. Verify the amount before completing the transaction.

2026 required minimum distribution

$20,325.20

Your 2026 RMD, using the IRS Uniform Lifetime Table.

Age 75 → factor 24.6 — IRS Pub 590-B, Uniform Lifetime Table (Table III).

Prior-year-end balance ÷ distribution factor. Source: IRS Publication 590-B.

Educational estimate, not tax advice. Verify with a qualified tax professional.

2026 RMD · age 75

$20,325.20

IRS Table III factor 24.6.

Educational estimate, not tax advice. Verify with a qualified tax professional.

Plan assumptions

See all your years

Threshold view

Projected taxable income by year

22% bracket begins
IRMAA tier 1 begins

Bars show taxable income. The IRMAA line is a 2026 MAGI planning reference; use the table’s approximate MAGI column for the direct comparison because deductions do not reduce MAGI. Municipal-bond interest is not modeled. Educational estimate, not tax advice. Verify with a qualified tax professional.

Year-by-year plan

RMD and conversion timeline

Projected RMDs, QCDs, Roth conversions, taxable income, tax, IRMAA tiers, and balances
Year / age	Start balance	RMD [IRS]	QCD [IRS]	Conversion [method]	Taxable income [IRS]	Federal tax [IRS]	Bracket	MAGI approx.	IRMAA [CMS]	Next IRMAA cliff [CMS]	End balance
2026 · 75	$500,000	$20,325	$0	$60,898	$108,574	$18,656	24%	$126,724	Tier 1	$137,000	$435,527
2027 · 76	$435,527	$18,377	$0	$64,503	$110,230	$19,053	24%	$128,380	Tier 1	$137,000	$366,754
2028 · 77	$366,754	$16,015	$0	$68,871	$112,237	$19,535	24%	$130,387	Tier 1	$137,000	$293,141
2029 · 78	$293,141	$13,325	$0	$73,849	$114,524	$20,084	24%	$132,674	Tier 1	$137,000	$214,206
2030 · 79	$214,206	$10,152	$0	$79,719	$117,221	$20,731	24%	$135,371	Tier 1	$137,000	$129,309
2031 · 80	$129,309	$6,401	$0	$86,657	$120,409	$21,496	24%	$138,559	Tier 2	$171,000	$37,700
2032 · 81	$37,700	$1,943	$0	$35,756	$65,050	$9,023	22%	$83,200	Standard	$109,000	$0
2033 · 82	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2034 · 83	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2035 · 84	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2036 · 85	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2037 · 86	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2038 · 87	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2039 · 88	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2040 · 89	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2041 · 90	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2042 · 91	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2043 · 92	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2044 · 93	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2045 · 94	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2046 · 95	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2047 · 96	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2048 · 97	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2049 · 98	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2050 · 99	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0
2051 · 100	$0	$0	$0	$0	$7,200	$720	10%	$25,350	Standard	$109,000	$0

RMD factors: IRS Pub 590-B, Table III. Tax brackets and deductions: IRS 2026 inflation adjustments. IRMAA uses the published 2026 threshold table as a planning proxy for each projected year.

Educational estimate, not tax advice. Verify with a qualified tax professional.

RMD Compass

2026 withdrawal plan sheet

Prepared 2026-07-16 · Revisit every January

Assumptions

Birth year: 1951
Filing status: Single
Starting balance: $500,000
Other ordinary income: $20,000
Social Security: $30,000
Expected return: 4%
Annual QCD: $0
Conversion plan: Fill to top of 22% bracket

Year-by-year plan

Year / age	RMD	QCD	Conversion	Taxable income	Tax	IRMAA	End balance
2026 / 75	$20,325	$0	$60,898	$108,574	$18,656	T1	$435,527
2027 / 76	$18,377	$0	$64,503	$110,230	$19,053	T1	$366,754
2028 / 77	$16,015	$0	$68,871	$112,237	$19,535	T1	$293,141
2029 / 78	$13,325	$0	$73,849	$114,524	$20,084	T1	$214,206
2030 / 79	$10,152	$0	$79,719	$117,221	$20,731	T1	$129,309
2031 / 80	$6,401	$0	$86,657	$120,409	$21,496	T2	$37,700
2032 / 81	$1,943	$0	$35,756	$65,050	$9,023	Std.	$0
2033 / 82	$0	$0	$0	$7,200	$720	Std.	$0
2034 / 83	$0	$0	$0	$7,200	$720	Std.	$0
2035 / 84	$0	$0	$0	$7,200	$720	Std.	$0
2036 / 85	$0	$0	$0	$7,200	$720	Std.	$0
2037 / 86	$0	$0	$0	$7,200	$720	Std.	$0
2038 / 87	$0	$0	$0	$7,200	$720	Std.	$0
2039 / 88	$0	$0	$0	$7,200	$720	Std.	$0
2040 / 89	$0	$0	$0	$7,200	$720	Std.	$0
2041 / 90	$0	$0	$0	$7,200	$720	Std.	$0
2042 / 91	$0	$0	$0	$7,200	$720	Std.	$0
2043 / 92	$0	$0	$0	$7,200	$720	Std.	$0
2044 / 93	$0	$0	$0	$7,200	$720	Std.	$0
2045 / 94	$0	$0	$0	$7,200	$720	Std.	$0
2046 / 95	$0	$0	$0	$7,200	$720	Std.	$0
2047 / 96	$0	$0	$0	$7,200	$720	Std.	$0
2048 / 97	$0	$0	$0	$7,200	$720	Std.	$0
2049 / 98	$0	$0	$0	$7,200	$720	Std.	$0
2050 / 99	$0	$0	$0	$7,200	$720	Std.	$0
2051 / 100	$0	$0	$0	$7,200	$720	Std.	$0

Sources and limits

RMD factors: IRS Publication 590-B, Appendix B, Table III. Tax figures: IRS 2026 inflation adjustments. Medicare thresholds: CMS 2026 IRMAA figures. Calculations use 2026 rules throughout and approximate MAGI. State tax, long-term capital-gain stacking, Joint Life Table math, and April 1 deferral modeling are excluded.

Educational estimate, not tax advice. Verify with a qualified tax professional.