The pro-rata trap
If you have any pre-tax IRA balance, every conversion is partially taxable based on the ratio of pre-tax to after-tax dollars across ALL traditional/SEP/SIMPLE IRAs. Backdoor Roth requires zero pre-tax IRA balance to work cleanly — roll old 401(k)s into your current 401(k), not into an IRA.
Roth ladder for early retirement
Convert a slice each year in your 50s/60s, wait 5 years per conversion, then withdraw penalty-free. Classic FIRE bridge strategy between early retirement and age 59½. Stagger conversions to stay in low brackets.
When NOT to convert
When your retirement bracket will be materially lower (rare for high savers due to RMDs), when you can't pay conversion tax from outside funds (paying from IRA cannibalizes growth), or when conversion pushes you into IRMAA Medicare premium surcharges in the year of conversion.
FAQ
Can I recharacterize a conversion?
No — recharacterization of Roth conversions was eliminated by TCJA in 2018. Once converted, it's permanent. Run the math first.
Will RMDs force conversions?
RMDs apply to traditional only — Roth IRAs (owner) have no RMDs. Many retirees convert in their 60s to reduce future RMD-driven brackets.
How does state tax affect conversion?
State income tax applies to conversions just like ordinary income. Converting in TX/FL/WA and then moving to CA later is a legitimate strategy if you actually move.
How this calculator is built
Independently maintained
Written by Sam Doshi and the RevenueLab editorial team. We don't sell the data feeds this tool is built on.
Sourced from primary data
Benchmarks come from public AdSense / Stripe / IRS disclosures and reader-submitted data — never third-party "$X per view" claims. Full methodology.
Last reviewed
June 2026. We re-check every figure on the platform on a rolling quarterly cycle.
Editorial standards
See our editorial policy and disclaimer. Results are estimates, not advice.