Most retirees focus on minimizing taxes this year.

The real opportunity lies in minimizing taxes over a lifetime.

With the IRS now publishing the 2026 tax brackets and thresholds, retirees have a rare planning window — one that allows you to deliberately move money at lower tax rates before Required Minimum Distributions (RMDs), Social Security taxation, and higher income years collide.

This is where strategic Roth conversions come in.

Why Waiting Can Cost You More

Many retirees enter a “tax valley” in the early years of retirement.

You’ve stopped working.
RMDs haven’t started yet.
Social Security may be delayed or only partially taxed.

On paper, your income looks low — sometimes deceptively low.

But fast forward a few years, and things stack up quickly:

• RMDs force taxable withdrawals
• Social Security becomes taxable
• Investment income increases
• Medicare surcharges kick in

Suddenly, income that once fit neatly in the 12% or 22% bracket is pushed into the 24%, 32%, or higher brackets — permanently.

What the 2026 Brackets Make Possible

The newly published 2026 brackets create clarity.

Instead of guessing where tax lines might fall, retirees can now map their expected income directly into known thresholds. That allows for intentional planning instead of reactive decisions.

The strategy is simple in concept:

• Project your taxable income for the year
• Identify how much room you have in a lower tax bracket
• Convert just enough traditional IRA or 401(k) money to Roth to “fill up” that bracket

You’re not trying to avoid taxes.
You’re choosing when and how much tax to pay.

Paying 12–22% Now vs. 24–32% Later

This is the heart of the strategy.

A dollar converted today at 12% or 22% is a dollar that will never be taxed again — no future income tax, no RMDs, no forced withdrawals.

That same dollar left untouched may later be:

• Forced out via RMDs
• Partially taxed again through Social Security
• Pushed into higher brackets due to stacking income

The goal isn’t to convert everything. It’s to convert surgically, year by year, while your tax rate is temporarily lower.

The Best Time for Roth Conversions

For many retirees, the ideal conversion window is:

• After retirement but before RMDs
• Before both spouses claim Social Security, or while only one benefit is active
• During years with unusually low income (market downturns, business pauses, or gap years)

These windows don’t last forever. Once RMDs begin, flexibility drops sharply.

Using the 2026 brackets allows you to act with precision instead of guesswork.

Common Mistakes to Avoid

Roth conversions are powerful — but only when coordinated properly.

Mistakes retirees often make include:

• Converting too much in one year and jumping into a higher bracket
• Ignoring Medicare premium thresholds
• Forgetting state income taxes
• Failing to coordinate conversions with future Social Security taxation

This is why the most effective plans look several years ahead, not just at the current return.

The Bigger Picture

Smart Roth conversions aren’t about beating the IRS.

They’re about controlling what you can:

• When income shows up
• What tax rate applies
• How much flexibility you retain later

By using the 2026 brackets strategically, retirees can reduce lifetime taxes, smooth future income, and create more certainty in a system that rarely offers it.

That’s professional-level tax planning — without complexity for complexity’s sake.