Roth Conversion 2026: Fill the 12% Bracket to $100,550, Not a Round Number

Описание: $100,550. That is where the 12% bracket ends for a married couple filing jointly in 2026, and it is the most useful number in this whole subject. Most people sizing a Roth conversion pick a round number instead, convert $50,000 or $100,000 because those sound like decisions, and then find out in April what bracket that landed in.

This episode gives you a different method: size the conversion to fill a bracket exactly, and check the four things a conversion touches on its way through that never appear on the rate table.

IN THIS VIDEO
The 2026 bands for a married couple: 10% to $24,800, 12% to $100,550, 22% to $211,150, 24% to $403,550
The $47,500 of deductions that sit in front of taxable income for a couple where both are 65 or older
Why roughly $148,000 of gross income can still end inside the 12% band, and the string attached above $150,000
The four step method for sizing a conversion, worked end to end on a real couple
Why the same money looks completely different once required withdrawals start at 73
The widow's penalty in one sentence, and why it is the strongest argument for converting now
Four side effects: taxable Social Security, the Medicare surcharge two years later, capital gain stacking, and the senior deduction phase-out
A single filer run through the same method, with the smaller deductions and the narrower bands
The two five year rules, and which one applies per conversion
Who should not convert at all
Why November beats the last week of December

CHAPTERS
0:00 The number that sizes a conversion
0:24 Who I am
0:38 The 2026 bands
1:20 What covers you before tax
1:44 The new senior deduction
2:17 About $148,000 still inside 12%
3:16 The four step method
4:15 A couple, run end to end
5:21 What happens if they wait
6:17 Side effect: taxable Social Security
6:44 Side effect: the Medicare surcharge
7:09 Side effect: capital gains
7:36 Side effect: the phase-out
7:53 The practical order
9:12 A single filer, run end to end
10:47 The five year rules
11:39 Who should not do this
12:06 Is the tax now worth it
13:17 Timing within the year
13:42 Recap

YOUR TURN
If you have run a conversion and been surprised by one of the four side effects, say which one in the comments. The Social Security one catches the most people.

DISCLAIMER
Educational content only. Not affiliated with any government agency. Figures from official sources (SSA.gov/IRS.gov/VA.gov). Miles Marlow is not a tax advisor or a financial advisor, and this is general information rather than advice for your situation. Bracket and deduction figures are for tax year 2026 and change every year. A Roth conversion cannot be undone, so confirm your own numbers with a tax professional before executing one.

SOURCES
2026 federal income tax brackets, married filing jointly and single
2026 standard deduction figures and the additional standard deduction for taxpayers 65 and older
The senior deduction of $6,000 per qualifying person for tax years 2025 through 2028, and its phase-out threshold
Required minimum distribution beginning age of 73; delayed conversion five year rules