Roth Conversion Ladder Calculator
Create a year-by-year conversion schedule, estimate current-law federal tax, and see when each five-year Roth conversion rung becomes available.
Total converted
Estimated federal conversion tax
Uses 2026 law and the same income each year; excludes state tax and IRMAA.
First ladder access year
| Convert in | Available in | Convert | Est. federal tax | Spending gap |
|---|---|---|---|---|
| 2026 | 2031 | $40,000 | $5,150 | $10,000 |
| 2027 | 2032 | $40,000 | $5,150 | $10,000 |
| 2028 | 2033 | $40,000 | $5,150 | $10,000 |
| 2029 | 2034 | $40,000 | $5,150 | $10,000 |
| 2030 | 2035 | $40,000 | $5,150 | $10,000 |
A ladder requires separate bridge funding for the first five years. This is a level-dollar illustration using one tax year's law, not an inflation, investment-return, state-tax, ACA, Social Security, or Medicare projection.
What this estimate covers
- Creates up to 20 annual conversion rungs with separate access dates.
- Estimates incremental federal tax using one selected year's brackets and standard deduction.
- Shows the spending gap that must be covered during the five-year bridge period.
Frequently asked questions
What is a Roth conversion ladder?
It is a series of annual traditional-to-Roth conversions. Each conversion has a separate five-tax-year period, so one conversion rung can become available each year after the initial five-year bridge period.
How do I fund the first five years?
A ladder generally requires taxable savings, regular Roth contribution basis, cash, or another penalty-free income source before the first conversion rung seasons. The calculator shows the annual spending gap but does not choose a bridge asset.
Does a conversion ladder avoid income tax?
No. The converted taxable amount is ordinary income in the conversion year. A ladder manages timing and future Roth access; it does not make the conversion tax-free.
Can a Roth conversion affect ACA subsidies or Medicare IRMAA?
Yes. Conversion income can raise MAGI and affect ACA premium tax credits, Social Security taxation, Medicare IRMAA, deductions, credits, and state tax. This schedule estimates federal income tax only.
Sources
Related Calculators
Roth Conversion Calculator
Pro-rata tax on conversions, tax-free growth at conversion basis
Roth Conversion 5-Year Rule
Separate conversion clock, Roth ordering rules, recapture amount, and possible 10% additional tax
Roth Conversion IRMAA Calculator
Model a taxable Roth conversion against published Medicare IRMAA tiers and the two-year MAGI lookback
Retirement Withdrawal Strategy
Tax-efficient decumulation: taxable → 401k → Roth. RMDs, IRMAA cliffs, SS taxability