Filling the 22% bracket with Roth conversions (2026)
By Mario Bailey · Published · Last reviewed
Bracket filling means converting exactly enough traditional IRA balance to reach the top of a chosen bracket and no further. The 2026 numbers below are taken from the same IRS Rev. Proc. data the calculator uses. All figures are taxable income: gross income minus your deduction.
The 22% bracket in 2026
| Filing status | Bracket starts | Bracket ends | Standard deduction | Approx. AGI at ceiling |
|---|---|---|---|---|
| Single | $50,400 | $105,700 | $16,100 | $121,800 |
| Married filing jointly | $100,800 | $211,400 | $32,200 | $243,600 |
| Married filing separately | $50,400 | $105,700 | $16,100 | $121,800 |
| Head of household | $67,450 | $105,700 | $24,150 | $129,850 |
What filling it costs
A conversion that runs floor to ceiling is taxed at exactly 22% by construction; the table prices the full fill for each filing status. One dollar past the ceiling is taxed at 24%, a 2-point step, which is the entire argument for stopping at the line rather than a round number.
| Filing status | Bracket width (taxable income) | Tax to fill it all at 22% |
|---|---|---|
| Single | $55,300 | $12,166 |
| Married filing jointly | $110,600 | $24,332 |
| Married filing separately | $55,300 | $12,166 |
| Head of household | $38,250 | $8,415 |
Conversion room at common income levels
Room to the top of the 22% bracket from a given taxable income. When the income sits below the bracket floor, the room shown spans lower brackets first: a conversion crossing bracket boundaries is taxed at each bracket's rate in sequence, not all at 22%. Zero means that income already sits past the bracket ceiling.
| Taxable income | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| $50,000 | $55,700 | $161,400 | $55,700 | $55,700 |
| $100,000 | $5,700 | $111,400 | $5,700 | $5,700 |
| $150,000 | $0 | $61,400 | $0 | $0 |
| $250,000 | $0 | $0 | $0 | $0 |
IRMAA proximity
Filling the 22% bracket can cross an IRMAA threshold. For a standard-deduction filer, MAGI at the bracket ceiling exceeds the first IRMAA tier for at least one filing status, which raises Medicare Part B and D premiums two years later if you are 63 or older in the conversion year.
- Single: first IRMAA threshold $109,000 MAGI; bracket-ceiling MAGI approx. $121,800 (crosses 1 tier)
- Married filing jointly: first IRMAA threshold $218,000 MAGI; bracket-ceiling MAGI approx. $243,600 (crosses 1 tier)
- Married filing separately: first IRMAA threshold $109,000 MAGI; bracket-ceiling MAGI approx. $121,800 (crosses 1 tier)
- Head of household: first IRMAA threshold $109,000 MAGI; bracket-ceiling MAGI approx. $129,850 (crosses 1 tier)
The ACA cliff, if you convert before 65
Marketplace premium tax credits end above 400% of the federal poverty level, a cliff rather than a phase-out, and for a standard-deduction filer that line sits below this bracket's ceiling for at least one filing status. Filling the 22% bracket while on marketplace coverage forfeits the entire credit for the year. The lines below use the 2025-vintage poverty guidelines that govern 2026 coverage under IRC §36B(d)(3)(B).
- Single: 400% line $62,600 MAGI; bracket-ceiling MAGI approx. $121,800 (over the cliff)
- Married filing jointly: 400% line $84,600 MAGI; bracket-ceiling MAGI approx. $243,600 (over the cliff)
- Married filing separately: 400% line $62,600 MAGI; bracket-ceiling MAGI approx. $121,800 (over the cliff)
- Head of household: 400% line $84,600 MAGI; bracket-ceiling MAGI approx. $129,850 (over the cliff)
The cliff guide works the dollar cost, including the one-dollar crossing that forfeits a four-figure credit.
FAQ
Where does the 22% bracket end in 2026 for married filing jointly?
At $211,400 of taxable income. Add the standard deduction to translate that into gross income.
Can filling the 22% bracket trigger IRMAA?
Yes. For at least one filing status, MAGI at the bracket ceiling (taxable income plus standard deduction, the Approx. AGI column in the table above) exceeds an IRMAA threshold, which raises Medicare premiums two years later if you are 63 or older when you convert.
What does it cost to fill the whole 22% bracket in 2026?
The bracket spans $55,300 of taxable income for single filers, which is $12,166 of tax at 22%, and $110,600 for married filing jointly ($24,332). Starting below the floor costs less per dollar, since the slices in lower brackets are taxed at their own rates.