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Sometimes—but not automatically. A partial Roth conversion can use lower-income years between retirement and Social Security (or before required minimum distributions) to move money into a Roth at a known tax cost. The conversion is generally ordinary taxable income, however, and that added income can make more of your Social Security taxable and may increase future Medicare Part B and Part D premiums through IRMAA. The sound choice comes from a multi-year projection, not from the Social Security claiming date alone.
What a Roth conversion changes
A Roth conversion moves money from a traditional IRA into a Roth IRA. Under IRS Publication 590-A, an amount withdrawn from a traditional IRA and timely reinvested in a Roth is treated as a conversion contribution. The converted amount is generally included in gross income for the conversion year and taxed at ordinary income-tax rates. Conversions made after 2017 generally cannot be recharacterized back to a traditional IRA, so an unexpectedly large tax bill cannot be undone by reversing the transaction.
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The Roth account can provide tax-free qualified withdrawals later, and Roth IRAs are not subject to lifetime required minimum distributions for the original owner under current rules. Those advantages must be weighed against the tax paid today, the effect on other income-tested costs and the opportunity cost of using cash to pay the tax.
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Why the years before Social Security can be useful
Many retirees have a temporary income gap after leaving work but before claiming Social Security and before traditional-IRA required minimum distributions begin. Wages may have stopped, while withdrawals from tax-deferred accounts remain optional. That can create room for a conversion without stacking the entire amount on top of employment income, pension income and Social Security.
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The relevant window is not just the period before claiming. List every year from retirement through Social Security claiming, then continue through the years before RMDs begin. A conversion that looks attractive in one year may be less efficient when viewed across the full period. A series of smaller conversions can keep taxable income within a chosen bracket or below an IRMAA threshold, whereas one large conversion may push income through several thresholds.
Questions to map for each year
- What filing status will apply: single, married filing jointly, or another status?
- What wages, pensions, interest, dividends, capital gains and taxable withdrawals are expected?
- Will Social Security be received in that year, and what annual benefit is projected?
- Is the taxpayer already required to take an RMD?
- Will Medicare Part B and Part D premiums be determined from that year’s income under the two-year lookback?
- What state will be the taxpayer’s residence, and how does it tax traditional and Roth distributions?
How the conversion can affect Social Security taxes
Social Security taxation is based on “combined income,” not simply on the amount of Social Security received. The Social Security Administration defines combined income as adjusted gross income (AGI), tax-exempt interest and one-half of annual Social Security benefits.
The SSA’s 2025 FAQ identifies potential-taxation thresholds of $25,000 for individual filers and $32,000 for joint filers. Once combined income reaches the applicable range, part of the benefit can be included in taxable income. The law limits the taxable share to no more than 85% of benefits; it does not mean that 85% of every recipient’s benefit is automatically taxable.
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Illustrative calculation framework
- Start with projected AGI before the conversion.
- Add tax-exempt interest and one-half of projected annual Social Security benefits to estimate combined income.
- Add the proposed conversion to AGI and recompute combined income.
- Determine whether the revised figure crosses the applicable Social Security-taxation range and how much additional benefit becomes taxable, subject to the 85% maximum.
- Include the resulting taxable Social Security in the federal tax projection rather than treating the conversion as an isolated line item.
The exact taxable amount depends on filing status, benefit amount and all other income. The thresholds are screening points, not a personal tax calculation.
How a conversion can raise Medicare premiums
Medicare’s income-related monthly adjustment amount (IRMAA) can add to standard Part B and Part D premiums. The SSA defines IRMAA MAGI as AGI plus tax-exempt interest. In general, SSA uses the most recent tax information the IRS can provide, which commonly means a two-year lookback from the premium year.
For 2026 premiums, SSA lists IRMAA MAGI thresholds of $218,000 for married couples filing jointly and $109,000 for most other filing statuses. Income above a threshold leads to sliding-scale surcharges. A conversion in the tax year used for that determination can therefore affect Medicare premiums two years later, depending on when the IRS return is available and which year SSA uses.
Timing example
A conversion completed in a tax year that is two years before a future Medicare premium year may be included in the income record SSA uses for that premium year. The practical implication is to model the conversion year and the later premium year together. Someone approaching Medicare enrollment should test whether the conversion crosses an IRMAA band, not merely whether it fits inside a federal income-tax bracket.
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IRMAA is separate from the taxability of Social Security. A conversion can trigger one effect, both effects or neither, depending on the household’s income and timing. Keep a written calendar of conversion dates, tax-return years, Medicare enrollment and expected premium determinations.
A step-by-step decision process
1. Define the conversion window
Project income for each year between retirement and Social Security claiming, and from claiming until RMDs begin. Mark years with unusually low income, a one-time capital gain, a move between states or a change in filing status. Those events can change the value of converting.
2. Estimate the tax cost
Run a projection with and without the proposed conversion. Include federal marginal and effective tax rates, state income tax, taxable Social Security and any other income that the conversion may cause to be recognized. Decide where the tax will come from. Paying tax from taxable savings generally allows the full planned amount to enter the Roth; withholding the tax from the IRA reduces the amount converted and can have additional tax consequences, especially for younger owners.
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For each scenario, recompute combined income using AGI, tax-exempt interest and one-half of benefits. Identify whether the conversion increases the taxable share of benefits, remembering that federal law caps that share at 85%.
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4. Test the Medicare lookback
For every conversion year near Medicare enrollment or an expected IRMAA determination, calculate IRMAA MAGI and compare it with the applicable premium-year thresholds. Use the thresholds for the actual premium year being modeled; the 2026 figures are $218,000 joint and $109,000 for other filing statuses.
5. Handle RMDs first when required
If the owner is already subject to an RMD, IRS Publication 590-B requires the RMD to be taken according to the RMD rules. The required distribution is handled before converting additional traditional-IRA money for that year. An RMD itself generally cannot be converted directly into a Roth contribution.
6. Compare alternatives
Do not compare only “convert” with “do nothing.” Model partial annual conversions, delaying Social Security, spending from a taxable account during the low-income years, and qualified charitable distributions when eligible. Each alternative changes the timing of taxable income, portfolio withdrawals, future RMDs and survivor income.
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Choose a guardrail such as a tax-bracket limit, an IRMAA threshold or a cash-flow limit, then revisit the projection after each tax year closes. Market returns, legislation, a spouse’s retirement or a change in residence can invalidate the original amount.
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Comparison of common strategies
| Strategy | Potential benefit | Main cost or risk | When to examine it |
|---|---|---|---|
| Partial annual Roth conversions | Spreads taxable income across years and may reduce later traditional-IRA balances and RMDs. | Creates current ordinary income; can increase taxable Social Security and IRMAA. | Low-income years before RMDs, especially when cash is available outside the IRA. |
| No conversion | Avoids immediate conversion tax and avoids a conversion-driven IRMAA spike. | Leaves more money exposed to future ordinary-income tax and future RMDs. | When current income is already high, cash is tight or future tax rates are expected to be lower. |
| Delay Social Security | May create more low-income conversion years and changes the size and timing of benefits. | Requires other assets to fund spending and changes longevity and survivor-income outcomes. | When the household can cover expenses and wants to coordinate claiming with tax planning. |
| Spend taxable assets first | Can use the low-income window without adding IRA conversion income. | Reduces liquid taxable reserves and may realize investment gains. | When taxable-account basis and gains make withdrawals efficient. |
| Qualified charitable distributions | For eligible IRA owners, may satisfy charitable giving directly from an IRA without increasing AGI in the same way as a taxable distribution. | Requires eligibility, direct-transfer rules and a genuine charitable objective. | When charitable gifts and RMD planning overlap. |
Situations that require extra caution
- Large one-time conversions: A conversion can cross several ordinary-income brackets and multiple IRMAA bands at once.
- Uncertain IRA basis: Before choosing an amount, confirm after-tax contributions and the records used to calculate taxable and nontaxable portions.
- Widowhood risk: After a spouse dies, the survivor may file under a different status and face narrower tax and IRMAA thresholds.
- Changing states: State treatment of conversions and retirement income varies. A move can alter the calculation.
- Cash-flow pressure: Paying conversion tax from the IRA reduces the Roth amount and may be disadvantageous compared with paying from available non-IRA cash.
- Market volatility: A conversion is a tax election based on the value converted; coordinate the amount and timing with the account’s current value and investment plan.
- Legislative uncertainty: Future tax rates, RMD rules and Medicare thresholds can change, so projections should be updated rather than treated as permanent promises.
What information a proper projection needs
No official formula can identify the best conversion amount for every household. A useful projection requires projected traditional- and Roth-IRA balances, all sources of income, filing status, tax basis, state residence, expected Social Security benefit, Medicare enrollment date, RMD timing, spending needs, longevity assumptions, survivor filing status and estate objectives.
Use those inputs to compare lifetime after-tax cash flow, not just the current year’s tax bill. A conversion may be worthwhile even when it raises this year’s tax if it materially reduces later RMDs or improves a surviving spouse’s position. Conversely, a conversion that appears tax-efficient can be unattractive if it produces several years of higher IRMAA premiums or forces the household to sell investments at an unfavorable time.
When to involve a professional
Consider a fee-only fiduciary planner or qualified tax professional for a large conversion, uncertain basis, a pending move, a recent or expected widowhood, multiple account owners, charitable giving or a conversion close to an IRMAA threshold. Ask for a year-by-year schedule showing AGI, taxable Social Security, projected federal and state tax, IRMAA MAGI, estimated Medicare surcharges, RMDs and the source of tax payments. The professional should explain assumptions and show sensitivity to different Social Security claiming dates and investment returns.
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Bottom line for your decision
Converting traditional IRA money before Social Security can be a strong planning tool when income is temporarily low and the household can pay the conversion tax without sacrificing needed liquidity. It is not automatically better than waiting. The conversion may increase the taxable share of Social Security—up to the statutory 85% cap—and may raise Part B and Part D premiums through the two-year IRMAA lookback. Compare partial conversions, no conversion, alternative spending sources and different claiming dates over multiple years, then choose an amount that fits both the tax projection and the household’s cash-flow and estate goals.
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