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Then check the amount: the 2026 contribution limits. Regular Traditional and Roth IRA contributions share an annual limit. Your allowed Roth amount also depends on compensation, income and other regular IRA contributions—not just age.

Then check the clock: the separate five-year rules. Reaching age 59½ alone does not make every withdrawal of earnings tax-free. An exception to an early-withdrawal additional tax also does not necessarily remove income tax.

Look beyond the account you're converting. The IRA pro-rata calculation generally combines your own Traditional IRAs, including traditional SEP and traditional SIMPLE IRAs. Roth IRAs—including Roth SEP and Roth SIMPLE IRAs—and balances still in employer plans such as 401(k)s are outside that pool. Inherited IRAs require separate treatment. See the Form 8606 instructions.

For an estimate, True Cost of a Conversion models selected federal-tax interactions and a Medicare surcharge benchmark. Despite the name, it does not calculate every cost: state and local tax are excluded.

Do not assume everyone gets the same ten years. For a beneficiary covered by the ordinary inherited-Roth ten-year rule, the account must be empty by December 31 of the tenth year after the owner's death. Under that rule, there are no annual required minimum distributions (RMDs) in years 1–9. Check the conditions below before using that calendar.

The beneficiary-type tool explains general categories; it does not settle trusts, successor inheritances, unresolved shared interests or historical spouse choices. Those need separate review.

Try more than one reasonable scenario. A projection helps you see the effect of an assumption; it does not predict returns or identify the best account for you.

• Living or working abroad? Start with Roth IRAs for expats. Residency and excluded foreign income can affect the answer.
• Money left in a 529 education account? The 529-to-Roth guide covers the $35,000 lifetime cap, account-age and recent-contribution restrictions, annual limits and other eligibility conditions. The lifetime cap is not permission to move that much at once.
• Saving for a child? Read custodial Roth IRAs. Check eligible compensation, income and unused annual contribution room; gifts or an allowance alone do not create contribution eligibility.
• Moving money from a SIMPLE IRA? Check SIMPLE IRA rules before acting. The account types and two-year participation period affect which moves are permitted.
• Missed a required withdrawal? The Missed RMD Penalty estimator covers one confirmed shortfall and its stated correction assumptions. It does not determine the required amount or promise a waiver. An original owner's own Roth IRA has no lifetime RMDs; inherited accounts have different rules.