Bracket topping is bracket filling
By Mario Bailey · Published · Last reviewed
Bracket topping, topping up the bracket, bracket-filling Roth conversions, and tax bracket management all name the same strategy: convert traditional IRA money to Roth until taxable income reaches the top of a chosen bracket, then stop. The vocabulary varies by forum; the arithmetic does not. The full guide uses the term bracket filling, and everything there applies to bracket topping verbatim.
The 2026 ceilings you would top up to
The most common target, the 22% bracket, ends at these taxable incomes:
| Filing status | 22% bracket ends at | Approx. AGI at ceiling |
|---|---|---|
| Single | $105,700 | $121,800 |
| Married filing jointly | $211,400 | $243,600 |
| Married filing separately | $105,700 | $121,800 |
| Head of household | $105,700 | $129,850 |
Other ceilings, headroom at common income levels, and IRMAA proximity for every bracket: the per-bracket pages.
The ceiling is taxable income, not AGI
Bracket boundaries apply to taxable income: AGI minus your deduction. A single filer taking the $16,100 standard deduction reaches the 22% ceiling at roughly $121,800 of AGI ($105,700 plus the deduction). Topping up to the bracket means converting to a taxable-income target; the approximate-AGI column above does that arithmetic for each filing status. Get the two confused and the error equals your standard deduction, converted at the next bracket's rate.
Topping ordinary income competes with 0% gain harvesting
Conversions are ordinary income, and ordinary income stacks first; long-term capital gains sit on top. The 0% long-term gains rate runs to $49,450 of taxable income for single filers and $98,900 MFJ in 2026, so every dollar of conversion pushes a dollar of would-be 0% gain toward the 15% rate. In a year you plan to realize appreciated taxable holdings, the conversion and the harvest are bidding for the same bracket space: decide which asset needs the room more before topping anything.
Topping the 22% bracket crosses IRMAA tier 1
For a standard-deduction filer, the 22% ceiling sits at about $121,800 of AGI single, which is $12,800 past the $109,000 tier-1 MAGI threshold; MFJ, about $243,600 against $218,000, $25,600 past. From age 63 on, topping this bracket fully therefore buys tier-1 Medicare premiums two years later: $1,148.40 per person per year. Cap the conversion at the IRMAA line instead of the bracket line in those years, or cross it knowingly; the IRMAA levers guide prices both choices.