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You can spread a traditional-to-Roth IRA conversion by converting only part of the eligible balance in one tax year and making additional partial conversions in later tax years. Each year’s taxable portion is generally included in that year’s gross income, so staging moves income—and the related tax bill—across years; it does not make untaxed traditional IRA money tax-free. The right annual amount depends on your filing status, other income, deductions, IRA basis, required distributions, cash available for tax, and the rules in effect for each conversion year.
The Internal Revenue Service illustrates the mechanics in Publication 590-B by spreading $18,000 over three years: $6,000 of income in 2023, $6,000 in 2024, and $6,000 in 2025. Those figures demonstrate reporting, not a recommended schedule or a current tax-bracket target.
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What a multi-year Roth conversion actually does
A Roth conversion is a transfer from a traditional IRA to a Roth IRA. Under IRS Publication 590-A, amounts that would have been included in income if distributed are generally included in gross income for the year you convert them. You may convert all or part of the traditional IRA, which is why a multi-year plan is possible.
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1Fix the driver behind crashes, sound loss and screen glitches2Clear out junk files and repair common Windows errors3Scan for outdated or missing drivers - takes under a minuteSuppose you convert a partial amount in 2026 and another partial amount in 2027. The taxable share of the first conversion belongs on your 2026 return, and the taxable share of the second belongs on your 2027 return. There is no special tax-free installment election that lets one conversion be reported over several years. You are making separate conversion decisions in separate tax years.
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Staging can keep more of each year’s conversion within a chosen marginal-rate range, avoid concentrating income in one year, and make the cash required for tax easier to manage. It can also expose you to future changes in tax law, income, deductions, investment values, and personal circumstances. A lower tax bill in the first year does not by itself prove that a staged plan will produce a lower lifetime tax bill.
Why there is no universal annual conversion amount
“How much can I convert each year without entering a higher bracket?” has no answer that applies to everyone. The amount of room available depends on taxable income after your filing status, wages, business income, pensions, interest, capital gains, Social Security, deductions, and other items are taken into account. A conversion can fill the remaining space in a bracket, but only a projection using that year’s rules can show how much space exists.
Use the tax brackets, standard deduction, and other indexed amounts for the specific year of the proposed conversion. The IRS announced 2026 inflation adjustments in 2025 and issued Revenue Procedure 2025-32 with 2026 figures; the announcement is available at IRS tax inflation adjustments for tax year 2026. A threshold published for 2026 should not be carried forward as though it automatically governs 2027 or later.
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Taxable and nontaxable portions: establish your IRA basis first
Not every dollar in a traditional IRA is necessarily taxable when converted. Nondeductible contributions and other after-tax basis can affect the taxable share, while amounts that have not previously been taxed are generally included in income. The IRS says conversion reporting is handled on Form 8606; see its Retirement plans FAQs regarding IRAs and the current Form 8606 instructions.
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Before selecting annual amounts:
- Gather prior Forms 8606 and records of nondeductible contributions.
- Identify all traditional, SEP, and SIMPLE IRA balances that must be considered under the current Form 8606 rules.
- Separate the portion that represents basis from the portion that has not yet been taxed.
- Use the current form and instructions for the conversion year; do not rely on an old worksheet or an account statement alone.
Do not describe a conversion as tax-free merely because you made nondeductible contributions. Basis can reduce the taxable share, but the form determines how the calculation is reported. Keep the records that substantiate basis for every future conversion and distribution.
Required minimum distributions come before a conversion decision
An amount that must be distributed as a required minimum distribution (RMD) for a particular year cannot be converted for that year, according to Publication 590-A. In a year when an RMD applies, model the required distribution first and then determine whether any remaining eligible IRA balance can be converted.
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How to build a multi-year conversion schedule
The following process turns a broad goal—such as avoiding a large one-year income spike—into a series of annual decisions. Revisit the projection each year rather than treating the first schedule as irrevocable.
- Choose the tax years you are considering. List the year in which each partial conversion might occur. Use the tax rules and indexed thresholds for each year, not a single set of figures copied across the whole schedule.
- Project non-IRA income for each year. Include wages, self-employment income, pensions, interest, dividends, capital gains, Social Security, and any other expected income. Add deductions and other adjustments that affect taxable income.
- Check RMD obligations. Remove the amount that must be distributed for the year from the amount you treat as eligible for conversion.
- Calculate the taxable share. Apply your basis records and the current Form 8606 instructions to estimate how much of a proposed conversion would be included in income.
- Test several conversion amounts. Model a smaller amount, an amount that reaches a chosen bracket boundary, and a larger amount. Compare the resulting marginal federal tax, state tax, and any income-based effects rather than looking only at the conversion amount.
- Plan the tax payment. Decide whether you will increase withholding or make estimated payments. The IRS notes in Publication 590-A that conversion income may require additional withholding or estimated tax payments.
- Execute only the partial conversion you selected. A conversion completed in one calendar year is reported for that year. Keep the transaction confirmation, date, amount, and account records.
- File the required reporting. Report the conversion using the forms and instructions for that tax year, including Form 8606 when applicable. Preserve basis documentation for later years.
- Reforecast before the next conversion. Update the account value, income, deductions, RMD, tax law, and cash position. A schedule made before a job change, sale of investments, or new RMD may no longer fit.
Single-year versus staged conversions
| Approach | How income is reported | Potential planning use | What remains true |
|---|---|---|---|
| Convert the full eligible amount in one year | The taxable share is generally included in that one conversion year | Moves the intended amount to Roth immediately | Untaxed converted amounts are generally taxable; the year’s income may be substantially higher |
| Make partial conversions in several years | Each year’s taxable share is reported in that separate year | Spreads taxable income and the related payment needs | Tax is not eliminated, and future income and tax rules can change |
Staging is most useful when the same dollars would otherwise push one year’s income into a substantially higher marginal rate or create a cash-flow problem. It can be less attractive when a later year is likely to have higher income, when tax rates change unfavorably, or when delaying the conversion leaves more assets exposed to future growth in the traditional IRA. Those are planning trade-offs, not promises about the eventual lifetime tax result.
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The IRS’s $18,000 illustration
Publication 590-B gives a simple reporting example: “You choose to spread the $18,000 over 3 years ($6,000 of income for 2023, 2024, and 2025).” The schedule is:
| Conversion year | Income shown in the IRS example |
|---|---|
| 2023 | $6,000 |
| 2024 | $6,000 |
| 2025 | $6,000 |
| Total | $18,000 |
The example shows that separate partial conversions can place income in separate tax years. Its dates and amounts are illustrative; they are not current bracket ceilings, a forecast, or a recommendation that every taxpayer convert $6,000 annually.
Paying the tax without undermining the conversion
A conversion can create taxable income even when you do not receive cash in hand. Set aside money outside the IRA for the expected federal and state tax whenever possible. Paying the tax from the IRA itself can reduce the amount that reaches the Roth and may create additional complications, especially for someone under age 59½; the exact consequences depend on the distribution and applicable exceptions.
Coordinate withholding and estimated payments with your overall tax picture. A conversion late in the year can leave less time to adjust payroll withholding, while an earlier conversion gives you more time to make estimated payments. The IRS’s withholding and estimated-tax reminder in Publication 590-A is a reason to include payment timing in the initial projection, not an afterthought after the transfer is complete.
Two different five-year rules
Roth accounts involve two separate five-year concepts, and confusing them can lead to an incorrect withdrawal decision. Publication 590-B distinguishes:
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- The conversion-related five-year period: Each conversion has its own five-year period. If you withdraw converted amounts during the relevant period, the taxable part of a conversion may be subject to the 10% additional tax unless an exception applies.
- The qualified-distribution five-year period: This is a different rule used with the requirements for qualified Roth IRA distributions.
The periods are not necessarily the same. Roth distribution ordering rules and exceptions also matter, so do not assume that every withdrawal within five years is taxed or penalized. If you expect to withdraw converted money early, check the current IRS publication or obtain qualified tax advice before taking the distribution, and track the date and taxable amount of each conversion separately.
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Using one bracket figure for every year
Tax brackets and indexed provisions change. Use the IRS figures for the year in which each conversion occurs and refresh the schedule when new inflation adjustments are issued.
Ignoring other income
A conversion is added to your broader income picture. A bonus, pension start date, capital gain, large interest payment, or change in Social Security can consume the room you thought was available.
Forgetting basis records
Without accurate records of nondeductible contributions and prior Form 8606 filings, you may misstate the taxable share. Gather the history before converting, not after receiving a tax form.
Counting an RMD as convertible
The year’s required distribution must be handled as an RMD and cannot itself be converted for that year. Recalculate the eligible amount after accounting for the RMD.
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Assuming a staged schedule is locked in
A multi-year plan is a set of annual choices. Revisit it when income, deductions, account value, RMDs, residence, or tax law changes. You can adjust the next partial conversion without undoing a prior year’s transaction.
Paying tax from the wrong source
Model the cash needed for tax and withholding before the conversion. A plan that looks efficient on paper can fail if the taxpayer lacks liquidity for the resulting payment.
Questions a projection should answer before you convert
- What filing status will apply in each proposed year?
- What non-IRA income and deductions are reasonably expected in each year?
- How much of the traditional IRA represents documented basis?
- Will an RMD apply, and what amount must be distributed before considering a conversion?
- How much cash is available outside the IRA for federal and state tax?
- Could a conversion affect credits, deductions, or income-based benefits in your circumstances?
- Could you need to withdraw converted funds before the applicable five-year period ends?
- What happens to the schedule if tax law or your income changes in a later year?
These questions are especially important for taxpayers with nondeductible contributions, multiple IRA types, variable income, or planned early withdrawals. A tax professional can apply the current forms and your complete records; the IRS publications provide the governing framework but do not calculate an individualized lifetime-optimal schedule.
Federal scope and state considerations
The rules described here are U.S. federal rules. State income-tax treatment, credits, deductions, and the effect on income-based programs can differ. Include your state of residence and any move planned during the schedule in a separate projection. If your situation includes a business, large capital transactions, inherited IRAs, or complex basis history, obtain advice that addresses those facts rather than relying on a generic annual target.
The Bottom Line
Spread conversions by making separate partial transfers in different tax years, sizing each one against that year’s projected income, basis, RMD, tax rules, and ability to pay the resulting tax. Recalculate before every conversion and use the current IRS forms and thresholds.
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