Roth Conversion Tax Calculator
Free Roth conversion tax calculator. Estimate the tax cost of converting a Traditional IRA to Roth IRA, find the optimal conversion amount, and project break-even years.
RMD Tax Impact Calculator
Estimate the 2026 federal tax impact of a required minimum distribution, including bracket effect, Social Security taxation, and Medicare Part B IRMAA exposure.
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Required Minimum Distribution
$32,520.33
Period: 24.6 years
Total Tax Cost of RMD
$6,931.34
Effective rate: 21.31%
Bracket Change
12.00% → 22.00%
Marginal rate shift
Federal Tax (Incl. RMD)⧉
$6,931.34
Incremental tax from RMD
Additional SS Taxed⧉
$3,150.00
$22,350.00 → $25,500.00
IRMAA Surcharge⧉
$0
Below IRMAA threshold
Take-Home from RMD⧉
$25,588.99
After all tax costs
Tax Impact Breakdown
| Metric | Without RMD | With RMD | Change |
|---|---|---|---|
| Federal Tax | $4,336.00 | $11,267.34 | +$6,931.34 |
| SS Benefits Taxed | $22,350.00 | $25,500.00 | +$3,150.00 |
| Senior Deduction | $6,000.00 | $4,618.78 | -$1,381.22 |
| IRMAA (annual) | $0.00 | $0.00 | +$0.00 |
| Marginal Rate | 12.00% | 22.00% | +10.00% |
10-Year RMD Projection (5% growth assumed)
| Age | Balance | RMD | Cumulative |
|---|---|---|---|
| 75 | $800,000.00 | $32,520.33 | $32,520.00 |
| 76 | $805,854.00 | $34,002.26 | $66,523.00 |
| 77 | $810,444.00 | $35,390.57 | $101,913.00 |
| 78 | $813,806.00 | $36,991.18 | $138,904.00 |
| 79 | $815,656.00 | $38,656.66 | $177,561.00 |
| 80 | $815,849.00 | $40,388.56 | $217,950.00 |
| 81 | $814,233.00 | $41,970.79 | $259,920.00 |
| 82 | $810,876.00 | $43,831.12 | $303,751.00 |
| 83 | $805,397.00 | $45,502.65 | $349,254.00 |
| 84 | $797,889.00 | $47,493.39 | $396,748.00 |
Uses 2026 federal brackets, 2026 Medicare Part B IRMAA thresholds, and the IRS Uniform Lifetime Table. It assumes the standard deduction path and does not model tax-exempt interest, state tax, or the spouse-more-than-10-years-younger joint-life table.
Planning notes, formulas, and examples
About the RMD Tax Impact Calculator
The RMD Tax Impact Calculator estimates how a required minimum distribution changes your federal tax picture. It starts with the IRS Uniform Lifetime Table to calculate the distribution, then shows how that withdrawal affects ordinary income, Social Security taxation, and Medicare Part B IRMAA exposure.
RMDs often create a cascade rather than a single tax line. A withdrawal can increase taxable Social Security, shrink the temporary enhanced senior deduction, and push income into a higher Medicare premium tier. This page is meant to help you see that combined effect before you decide whether to take only the minimum, do earlier Roth conversions, or use qualified charitable distributions.
Use it as a federal planning worksheet for single and married-filing-jointly scenarios. It does not model state tax, tax-exempt interest, or every special-case RMD rule.
When This Page Helps
RMD planning is rarely about the withdrawal alone. The more useful question is how the withdrawal changes the rest of your return and Medicare costs. This calculator puts those pieces together in one place so you can see the marginal effect of the distribution before acting.
How to Use the Inputs
- Enter your prior-year-end pre-tax retirement account balance.
- Enter your age and other taxable income before the RMD.
- Add your annual Social Security benefits if you receive them.
- Select filing status and, for joint returns, whether your spouse is also 65 or older.
- Review the RMD amount, incremental federal tax, Social Security taxation change, and IRMAA result.
Formula used
RMD = Prior-Year-End Account Balance / IRS Uniform Lifetime Table Period
Incremental Federal Tax = Federal Tax(Other Income + RMD) - Federal Tax(Other Income)
Taxable Social Security = Function of provisional income thresholds
IRMAA = 2026 Medicare Part B surcharge tier based on modeled income
Total RMD Cost = Incremental Federal Tax + Additional IRMAAExample Calculation
Result: RMD: $32,520 | Total cost: $6,931 | Effective RMD rate: 21.3%
At age 75, the Uniform Lifetime Table factor is 24.6, so the RMD is about $32,520. In this scenario the modeled federal tax cost rises by about $6,931, taxable Social Security increases, and the result still stays below the first 2026 IRMAA threshold for a single filer.
Tips & Best Practices
- Gap years between retirement and age 73 are often the cleanest window for Roth conversions.
- Qualified Charitable Distributions can satisfy part or all of an IRA RMD without increasing AGI.
- Joint filers should check whether one or both spouses qualify for the age-based deduction layers, because it changes the tax estimate materially.
- RMD timing can matter less than multi-year planning; one lower-tax year before age 73 may be more valuable than a small tweak after RMDs begin.
- IRMAA uses a two-year lookback in real life, so treat the Medicare line here as a planning proxy rather than a billing prediction.
The RMD Cascade
An RMD can change more than one part of the return at once. The withdrawal itself is ordinary income, but it can also make more Social Security taxable and reduce deductions or raise Medicare premiums. That is why planning often focuses on the total marginal effect instead of the withdrawal in isolation.
What This Worksheet Models
This calculator uses the Uniform Lifetime Table for the RMD amount, current federal brackets for the income-tax comparison, the standard deduction path, the age-based deduction layers for seniors, and the published 2026 Medicare Part B IRMAA tiers.
What It Leaves Out
The model does not include state tax, tax-exempt interest, foreign income exclusions, Part D IRMAA, itemized deductions, or the spouse-more-than-10-years-younger joint-life table. Use it as a federal planning estimate, then confirm the final return and Medicare details with your full tax facts.
Sources & Methodology
Last updated:
Methodology
This calculator first divides the entered account balance by the IRS Uniform Lifetime Table factor for the selected age to estimate the annual RMD. It then compares a federal tax scenario without the RMD to a federal tax scenario with the RMD, using the 2026 ordinary-income brackets, the 2026 standard deduction, the age-based additional standard deduction, and the temporary enhanced deduction for seniors with its MAGI-based phaseout.
It also estimates how much extra Social Security becomes taxable under the standard provisional-income thresholds and checks whether the modeled income crosses a 2026 Medicare Part B IRMAA tier. The result is a federal planning estimate only. It does not include state tax, tax-exempt interest, Part D IRMAA, itemized deductions, or special beneficiary-table cases.
Sources
- Revenue Procedure 2025-32 (Internal Revenue Service) — 2026 federal bracket, standard deduction, and age-based additional standard deduction amounts.
- Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) (Internal Revenue Service) — IRS publication covering required minimum distributions and the Uniform Lifetime Table.
- Check your eligibility for the new enhanced deduction for seniors (Internal Revenue Service) — IRS summary of the temporary $6,000 per-person enhanced senior deduction and its MAGI thresholds.
- 2026 Medicare Parts B Premiums and Deductibles (Centers for Medicare & Medicaid Services) — Official 2026 Medicare Part B premium and IRMAA threshold amounts used for the surcharge estimate.
- Publication 915, Social Security and Equivalent Railroad Retirement Benefits (Internal Revenue Service) — IRS reference for provisional-income rules and taxable Social Security benefit calculations.
Frequently Asked Questions
Under current law, most taxpayers begin required minimum distributions at age 73. The first RMD can usually be delayed until April 1 of the following year, but later RMDs are generally due by December 31 each year.
It uses the IRS Uniform Lifetime Table, which is the standard table for most account owners. A different joint-life table may apply if your sole beneficiary is a spouse more than 10 years younger.
Because Social Security taxation depends on provisional income. Adding an RMD can push more of your benefits into the taxable range, which increases the total tax cost beyond the tax on the distribution itself.
Yes. The worksheet models the additional age-based deduction layers currently available to seniors, including the temporary enhanced deduction for eligible filers, using the simplified MAGI-based phaseout rules.
No. It estimates the Part B IRMAA tier effect using the 2026 thresholds. Real premium billing can differ because Medicare generally uses a two-year lookback and appeals or special circumstances can change the outcome.
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