Guide
What is the Roth conversion deadline for 2026?
By Secure Retirement PlannerUpdated
If you want a Roth conversion to count for 2026, the money must leave your traditional IRA or 401(k) by December 31, 2026. Unlike a Roth contribution, you get no extension to the April tax deadline. And since 2018, you can't undo a conversion.
That makes the last weeks of the year your time to decide how much to convert. You know most of your 2026 income by then. So you can fill your tax bracket on purpose, and you don't have to guess.
A late-year choice also lets you see how the market and your income really turned out before you commit.
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The short version
- December 31, 2026 is a hard deadline for 2026 conversions.
- Ask your IRA custodian for its cutoff. Many want paperwork in early or mid December.
- You can't recharacterize (undo) a conversion, so run the numbers first.
- Plan how you'll pay the tax. Paying from outside your IRA keeps more of your money growing tax-free.
- A 2026 conversion raises the income Medicare looks at for your 2028 premiums.
Why is the deadline December 31 and not April 15?
Your conversion is taxed as income in the year the money comes out of your traditional account. So the money has to come out in 2026 for it to be your 2026 income.
Roth contributions are different. You can make a 2026 Roth contribution until April 15, 2027. It's easy to mix the two up, and that's how conversions get missed.
| Move | Deadline for 2026 | Income limit? | Dollar limit? |
|---|---|---|---|
| Roth conversion | December 31, 2026 | No | No |
| Roth IRA contribution | April 15, 2027 | Yes | Yes |
Can I undo a Roth conversion if I change my mind?
No. The Tax Cuts and Jobs Act ended the undoing (recharacterization) of conversions starting with 2018. Once your money is in the Roth, you owe the tax for that year.
That's the main reason to size your conversion carefully late in the year, when you can see your full income picture. If the market drops after you convert, you still owe tax on the amount you converted.
A practical approach
You can convert in two pieces: one part earlier in the year and a final top-up in December once you know your income.
How much tax will a December conversion add?
Your converted amount is added to your other income and taxed at your regular rates. It does not get its own rate. If it fits inside your current bracket, every dollar is taxed at that bracket's rate.
The 2026 brackets for married couples filing jointly are below. Use Roth conversion tax calculator to try your own numbers. If you are deciding between converting now or in January, compare them with 2027 tax brackets.
| Rate | Taxable income from | Up to |
|---|---|---|
| 10% | $0 | $24,800 |
| 12% | $24,800 | $100,800 |
| 22% | $100,800 | $211,400 |
| 24% | $211,400 | $403,550 |
| 32% | $403,550 | $512,450 |
| 35% | $512,450 | $768,700 |
| 37% | $768,700 | and up |
Do I need to send the IRS estimated tax for a December conversion?
Maybe. The IRS expects you to pay tax during the year. If your withholding and estimated payments fall short, you can owe an underpayment penalty.
You're generally safe if what you paid in during 2026 covers 100% of your 2025 tax. That becomes 110% if your 2025 adjusted gross income was over $150,000. Paying 90% of your 2026 tax also works. If not, your fourth-quarter estimated payment for 2026 is due January 15, 2027.
One option: have extra tax withheld from your IRA distribution or pension before year end. The IRS treats withholding as if it were paid evenly through the year. That can cover your December conversion. Ask a tax professional which fits you.
What else can a 2026 conversion change?
Higher income in 2026 can ripple into other parts of your finances. These are the ones most likely to catch you off guard.
- Your Medicare premiums in 2028: IRMAA surcharges start above $218,000 of income for couples and $109,000 for single filers (2026 thresholds, which adjust each year).
- Taxes on Social Security: more income can make up to 85% of your benefits taxable. See Conversions and Social Security.
- Your new senior deduction: the extra $6,000 per person 65+ shrinks by 6% of your income above $75,000 (single) or $150,000 (joint).
- ACA health insurance: if you're under 65 and buy coverage on the marketplace, higher income can reduce your premium credit.
Example: a retired couple filling the 12% bracket in December
Linda and Ray are 66 and file jointly. By early December they expect $70,000 of taxable income for 2026, after their standard deduction. It comes from Ray's pension and the taxable part of their Social Security.
The 12% bracket ends at $100,800. That leaves $30,800 of room. Converting $30,800 from Linda's IRA would add about $3,696 in federal tax. Converting $60,800 would push $30,000 into the 22% bracket and cost about $10,296.
If your situation looks like Linda and Ray's, December is a good time to size your conversion. By then you know your income, so you can stop at the top of your bracket on purpose.
| Conversion | Added federal tax | Top rate on the conversion |
|---|---|---|
| $30,800 | about $3,696 | 12% |
| $60,800 | about $10,296 | 22% |
Hypothetical example using 2026 federal brackets only. It ignores state tax, the effect on Social Security taxation and the senior deduction. Your numbers will differ.
Step by step
Add up your 2026 income so far
Pull your year-to-date pay stubs, pension and Social Security statements, and any IRA withdrawals. Your goal is a good estimate of your 2026 taxable income before any conversion.
Find the room left in your tax bracket
For 2026, the 12% bracket ends at $100,800 of taxable income if you are married filing jointly, and $50,400 if you are single. The 22% bracket ends at $211,400 joint and $105,700 single. The gap between your income and the top of your bracket is how much you could convert at that rate.
Check the Medicare line if you're 63 or older
Your Medicare premiums in 2028 will be based on your 2026 income. Use 2026 IRMAA brackets and checker to see where the surcharge tiers start. That way your conversion doesn't push you over one by a few dollars.
Call your custodian early
Ask for your custodian's year-end processing cutoff and whether you can convert online. Some firms need your forms by mid December to finish by the 31st.
Decide how to pay the tax
Paying from your savings or a brokerage account means your full amount lands in the Roth. If you have tax withheld from the conversion instead, less goes into your Roth. If you're under 59½, the withheld part can also owe a 10% penalty.
Common questions
Can I do a Roth conversion for 2026 in January 2027?
No. A conversion done in January 2027 counts as 2027 income. To count for 2026, your money must leave the traditional account by December 31, 2026.
Is there a limit on how much I can convert?
No. There is no dollar limit and no income limit on conversions. Your real limit is how much tax you're willing to pay this year.
Does the money have to be deposited in the Roth by December 31?
The tax year follows the distribution from the traditional account. Direct conversions at the same custodian usually happen the same day. Ask your custodian to confirm both legs finish before year end.
Can I convert part of my IRA?
Yes. You can convert a set dollar amount each year, not everything at once. That keeps your tax in a lower bracket.
I already took my RMD. Can I still convert?
Yes. If you're old enough for required minimum distributions, the RMD for the year must come out first and can't itself be converted. After that, you can convert more.
Does a conversion start a new 5-year clock?
Each conversion has its own 5-year clock for the 10% penalty if you're under 59½. If you're over 59½, the main rule to know is the 5-year rule for tax-free earnings. See our guide to the 5-year rule.
Sources
Facts on this page were last checked on November 9, 2026.
- IRS Rev. Proc. 2025-32 (2026 inflation adjustments) · 2026 brackets and standard deduction. Read Nov 9, 2026.
- IRS: IRA FAQs, recharacterization of IRA contributions · Conversions can't be recharacterized after 2017. Read Nov 9, 2026.
- IRS Publication 505, Tax Withholding and Estimated Tax · Safe harbor rules and withholding treated as paid evenly. Read Nov 9, 2026.
- IRS Publication 590-A, Contributions to IRAs · Conversion rules and contribution deadlines. Read Nov 9, 2026.
- CMS: 2026 Medicare Parts A & B premiums and deductibles · 2026 IRMAA thresholds and Part B premium. Read Nov 9, 2026.
Who wrote this
This guide was written and fact-checked by the Secure Retirement Planner editorial team using IRS, CMS and Social Security sources listed above. We update guides when the law or yearly limits change. How we research.