Learn

Core guides

• What is bracket filling?
• How much should I convert to Roth this year?
• Roth conversions and IRMAA
• Roth conversions and Social Security
• The Roth conversion window: ages 60 to 72
• When not to do bracket filling
• Bracket filling vs the Roth ladder
• Bracket filling strategy: which bracket to fill
• A bracket filling example, worked end to end
• Bracket filling rules
• Bracket filling FAQ
• Bracket topping (same strategy, different name)
• IRMAA brackets: thresholds and surcharges
• Data: state tax on a $100K conversion, ranked

Articles

• December vs January Roth conversions: what one calendar week changes
• The Roth conversion five-year rule: two clocks and a crossover at 54.5
• The pro rata rule on Roth conversions: Form 8606, worked through
• Roth conversions and the 2026 ACA subsidy cliff: the 400% FPL math
• How to avoid IRMAA: timing, thresholds, and what actually works
• IRMAA appeal: how form SSA-44 works and what qualifies
• Do you pay state taxes on a Roth conversion?

Filling each bracket (2026)

• Filling the 10% bracket
• Filling the 12% bracket
• Filling the 22% bracket
• Filling the 24% bracket
• Filling the 32% bracket
• Filling the 35% bracket

Roth conversion taxes by state

• Alabama
• Alaska
• Arizona
• Arkansas
• California
• Colorado
• Connecticut
• Delaware
• Florida
• Georgia
• Hawaii
• Idaho
• Illinois
• Indiana
• Iowa
• Kansas
• Kentucky
• Louisiana
• Maine
• Maryland
• Massachusetts
• Michigan
• Minnesota
• Mississippi
• Missouri
• Montana
• Nebraska
• Nevada
• New Hampshire
• New Jersey
• New Mexico
• New York
• North Carolina
• North Dakota
• Ohio
• Oklahoma
• Oregon
• Pennsylvania
• Rhode Island
• South Carolina
• South Dakota
• Tennessee
• Texas
• Utah
• Vermont
• Virginia
• Washington
• West Virginia
• Wisconsin
• Wyoming
• Washington, D.C.