Converting IRA To Roth After Age 72

Yes, you can convert a traditional individual retirement account (IRA) to Roth after age 72. There is no age limit and no income limit on conversions. The catch is required minimum distributions (RMDs): your RMD counts as the first dollars out each year, must be taken as ordinary income before you convert anything, and can never itself be converted.

The RMD-First Rule

Your RMD is calculated from your balance and a life-expectancy factor in IRS Publication 590-B. For 2026, under the Setting Every Community Up for Retirement Enhancement (SECURE) 2.0 Act framework, RMDs begin at age 73 for anyone born between 1951 and 1959, and at age 75 for anyone born in 1960 or later.

If your RMD is $40,000 and you want to convert $60,000, the $40,000 comes out first as a distribution, then you convert the $60,000. Every year of RMDs draws the account down, and each conversion stacks taxable income on top of Social Security, pensions, and the RMD itself.

The Tradeoffs and the Real Watchouts

Bracket stacking. An RMD of $50,000, Social Security benefits that are 85% taxable, a pension, and a $40,000 conversion can push a married couple into the 22% or 24% bracket.

Income-Related Monthly Adjustment Amount (IRMAA) surcharges. Medicare premiums are tiered by income with a two-year lookback, so a large conversion in 2026 can raise your premiums in 2028. For 2026, surcharges begin above $109,000 of modified adjusted gross income (MAGI) for single filers and $218,000 for married filing jointly.

State taxes. Some states tax IRA distributions; some exempt them. California nets out differently than Florida.

A post-72 conversion is worth doing when your rate now is lower than the rate your beneficiaries will face when they inherit a large pre-tax IRA and must empty it within 10 years under the SECURE Act.

An Illustrative Example

Consider a hypothetical retired couple, both 74. Combined RMDs total $65,000 per year, Social Security adds $42,000 (of which $35,700 is taxable at 85%), so income before any conversion is roughly $100,700. After the 2026 standard deduction for two spouses 65+ ($35,500) and the $6,000-per-person senior deduction, taxable income is about $53,200: the 12% bracket, far below the first IRMAA threshold.

They can convert roughly $40,000 to $45,000 per year and stay inside the 12% bracket (which tops out at $100,800 of taxable income for joint filers), moving $200,000 to $225,000 into Roth over five years. Future RMDs shrink, and their heirs inherit a Roth IRA they can draw down tax-free within the 10-year window. The test for the conversion is whether it pays off on a net present value basis after the IRMAA and bracket costs. Whether it clears that bar depends on their numbers.

How This Connects to Roth Conversion Strategy

The parent guide at /strategies/roth-conversion covers the full bracket math and watchouts for high earners and pre-retirees. This is tax planning set before withdrawals begin, and it works best as a multi-year plan.

Frequently Asked Questions

Does the 5-year rule apply to conversions done after age 72?

Two clocks exist. Each conversion has its own 5-year clock, but it only governs the 10% penalty on converted dollars for people under 59½, so it does not matter at 72. Earnings become tax-free once your first Roth IRA has been open five tax years. If this conversion opens your first Roth IRA, earnings withdrawn before that mark are taxable, and beneficiaries inherit the same clock.

Will a Roth conversion increase my Medicare premiums?

Possibly. IRMAA surcharges are based on MAGI from two years prior, so a large conversion in 2026 could affect your 2028 premiums.

What if I have a Roth 401(k) from a former employer? Do RMD rules apply?

Starting in 2024, SECURE 2.0 eliminated lifetime RMDs from designated Roth accounts in employer plans. Rolling a Roth 401(k) to a Roth IRA also avoids RMDs.

Is a post-72 conversion ever clearly not worth doing?

Yes. If your current marginal rate equals or exceeds your heirs' future rate, if IRMAA surcharges consume the savings, or if the complexity outweighs the benefit for a smaller estate, it may not clear the bar.

What to Do Next

Age sets the order. Check whether you have reached the age where distributions are required. Once you have, the required amount must come out first, and it cannot be converted. Conversion is only available on what is left after that obligation is satisfied.

Common mistakes. People convert early in the year, before taking the required distribution, on the reasonable assumption that the order does not matter. The first dollars out of the account in any year are treated as satisfying the requirement, so a January conversion has effectively converted the required amount, which is not permitted. That creates an excess contribution inside the Roth that has to be withdrawn with its earnings, on a deadline, with paperwork. The fix is doing the two in the right order, and no form you will be handed spells that order out.

Worth a conversation if you are past the required beginning age and considering a conversion, or you have already converted this year and have not yet taken the distribution. The second one has a correction window worth knowing about. Book a call.

The information provided is for educational purposes only and does not constitute investment, legal, or tax advice. Tax law changes frequently, so verify current rules before acting. Consult with qualified professionals for guidance specific to your situation.