# Roth Conversions in Low-Income Years

> Retirees can pay lower taxes by converting IRA funds before required withdrawals start.
- Title: Roth Conversions in Low-Income Years · 24/7 Wall St.
- Summary: Retirees can pay lower taxes by converting IRA funds before required withdrawals start. Retirees who convert traditional IRA to Roth IRA during low-income…
- Keywords: roth conversion, traditional ira, required minimum distributions, tax brackets, social security, medicare surcharges, irmaa, roth ira, Roth, Conversions, Low-Income, Years
- Source: 24/7 Wall St. — https://247wallst.com/personal-finance/2026/10/27/roth-conversions-in-low-income-years-the-retirees-window-before-required-distributions-begin
- Author: Vilma Rios
- Published: 2026-10-27T18:00:31+00:00
- Read time: 1 min
- Topics: roth conversion, traditional ira, required minimum distributions, tax brackets, social security, medicare surcharges, irmaa, roth ira
## The Retiree's Tax Window
Retirees face a narrow window between last paycheck and first required withdrawal where tax rates drop significantly.
## Tax Bracket Advantage
Converting during low-income years fills cheaper tax brackets before higher rates apply.
## RMD Timeline
Required minimum distributions begin at age 73, closing the tax window for conversions.
## Medicare Surcharges
High-income retirees face higher Medicare premiums after conversions due to IRMAA thresholds.
## Social Security Taxation
Converted income increases taxable portion of Social Security benefits for retirees.
## Two Five-Year Clocks
Each conversion starts a new five-year clock for tax-free withdrawals and a separate clock for Roth contributions.
## No Recharacterization
Conversions made after 2017 cannot be switched back to traditional IRAs once completed.
## Who Benefits
Retirees with large traditional IRAs and cash outside the IRA can fill cheaper tax brackets without triggering higher rates.
## Who Should Caution
Retirees close to IRMAA thresholds, those already collecting Social Security, and those expecting lower tax rates later should slow conversions.
## Professional Advice
Retirees should run numbers with a qualified tax professional before converting to avoid costly surprises.
## Key takeaway

Retirees who convert traditional IRA to Roth IRA during low-income years before age 73 can pay lower taxes and avoid future required distributions.