Free tool · 2026 brackets · Utah tax
Roth Conversion Tax Estimator
Converting pre-tax 401(k) or IRA money to a Roth creates a tax bill this year. Estimate it — bracket by bracket — before you convert.
Free tool · 2026 brackets · Utah tax
Converting pre-tax 401(k) or IRA money to a Roth creates a tax bill this year. Estimate it — bracket by bracket — before you convert.
A conversion stacks on top of your other income and is taxed at your marginal federal rates (2026 brackets, IRS Rev. Proc. 2025-32) plus Utah’s flat 4.45%. The tool shows exactly how much of your conversion lands in each bracket — and how much room you have before the next one.
Taxable income = total income minus deductions (standard deduction: $16,100 single / $32,200 joint for 2026).
Best practice: pay the conversion tax from money outside the retirement account. Paying it from the converted funds shrinks the Roth — and if you’re under 59½, the amount kept back for taxes is itself a penalized early withdrawal.
These are the official 2026 taxable-income brackets your conversion stacks against (IRS Rev. Proc. 2025-32):
| Rate | Single — taxable income | Married filing jointly — taxable income |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 |
| 37% | $640,601+ | $768,701+ |
Utah adds a flat 4.45% (2026) on the converted amount regardless of bracket.
A Cache Valley couple filing jointly with $80,000 of 2026 taxable income converts $50,000 from an old 401(k) to a Roth IRA:
Converting only $20,800 instead — just enough to fill the 12% bracket — would cost $2,496 federal + $926 Utah at an effective rate near 16.5%, leaving the rest for future years. This “bracket-filling” pattern is why partial conversions spread over several years are so common.
Yes — there are no income limits on conversions (the limits apply only to direct Roth IRA contributions). You do need the tax bill to be worth it: money converted is ordinary income in the conversion year.
No. Since the 2017 tax law, Roth conversions are irrevocable — recharacterization of conversions was eliminated. That makes sizing the conversion correctly before you act far more important than it used to be.
There are two. (1) Each conversion starts its own five-year clock: withdraw that converted principal within five years and before 59½ and a 10% penalty can apply. (2) Separately, Roth earnings come out tax-free only once you’re 59½+ and five years have passed since your first Roth IRA was funded. Neither rule taxes the conversion twice — they govern how soon money comes back out.
Conversion income counts toward the MAGI that sets Medicare IRMAA surcharges two years later. For 2026, surcharges begin above $109,000 (single) / $218,000 (joint) of MAGI — crossing a threshold by even $1 triggers the full tier. If you’re on Medicare or within two years of it, size conversions with these cliffs in mind.
Money in a Roth IRA grows and comes out tax-free in retirement, and Roth IRAs have no lifetime RMDs — useful for people who expect higher future tax rates, want to manage taxable income in later retirement, or are thinking about what heirs will owe. Whether that’s worth today’s tax bill depends on your bracket now versus later — exactly the conversation to have before converting, not after.
Yes — converted amounts are Utah taxable income at the flat 4.45% rate (2026). Utah has no separate conversion break, though its retirement tax credit can offset some tax for qualifying older taxpayers.
The full 401(k)-to-Roth walkthrough: mechanics, timing, and the decisions that matter.
Read the guide →Conversions interact with 59½ and RMD timing. Find your dates.
Check your dates →Comparing a conversion to just taking the money? Price the cash-out too.
Run the numbers →These tools show you the rules. A no-cost, no-obligation consultation walks through how they apply to your specific accounts — before you sign anything.
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