Claiming Rules
Coordinating Roth IRA Conversions with Social Security and Medicare
Verified against SSA POMS as of September 10, 2026
The short answer
A Roth IRA conversion does not reduce Social Security benefits, but the taxable portion of a conversion increases adjusted gross income (AGI) and can cause more Social Security benefits to become taxable.
The timing of Roth conversions should also consider Medicare IRMAA and future required minimum distributions (RMDs). Conversions completed before Social Security benefits begin may provide an opportunity to reduce future taxable retirement income before Social Security taxation becomes an additional consideration.
How Roth Conversions Affect Social Security Taxation
When traditional IRA assets are converted to a Roth IRA, the taxable portion of the conversion is included in gross income for the year of the conversion and increases adjusted gross income (AGI).
Social Security taxation is based on combined income, which includes adjusted gross income, tax-exempt interest, and one-half of Social Security benefits. Because taxable Roth conversion income increases AGI, a conversion can increase combined income and cause a greater portion of Social Security benefits to become taxable.
Depending on combined income and filing status, up to 85% of Social Security benefits may be included in taxable income. An 85% inclusion does not mean the benefits are taxed at an 85% tax rate.
IRS Publication 590-AIRS Publication 915GN 05001.016Timing Roth Conversions
The years before Social Security benefits begin can provide a valuable opportunity for Roth conversions. This may include conversions completed while an individual is still working, after retirement, or both.
Completing Roth conversions earlier can reduce the balance remaining in traditional retirement accounts and potentially reduce future taxable distributions and RMDs.
Once Social Security benefits begin, taxable Roth conversions increase AGI and therefore combined income, which can cause a greater portion of Social Security benefits to become taxable.
For individuals approaching or enrolled in Medicare, conversion income can also increase the modified adjusted gross income (MAGI) used to determine Medicare IRMAA. Therefore, the timing and amount of Roth conversions should be coordinated with Social Security claiming, Medicare, future RMDs, and the individual's overall tax situation.
IRS Publication 590-AIRS Publication 915GN 05001.016HI 01101.010Roth Conversions After Social Security Begins
Roth conversions can still be beneficial after Social Security begins, but the tax impact should be evaluated carefully.
The taxable portion of a conversion increases AGI and combined income. As a result, a conversion can cause additional Social Security benefits to become taxable.
However, paying additional tax in the year of conversion may still be worthwhile if the conversion reduces future taxable retirement distributions, future RMDs, or accomplishes other long-term tax-planning objectives.
A Roth conversion should therefore be evaluated based on its overall long-term tax impact, rather than solely on whether it causes additional Social Security benefits to become taxable in the conversion year.
IRS Publication 590-AIRS Publication 595GN 05001.016Roth Conversions and Medicare IRMAA
A Roth conversion can also affect Medicare Part B and Part D premiums.
The taxable portion of a Roth conversion increases AGI, which is included in the modified adjusted gross income (MAGI) used to determine whether the Income-Related Monthly Adjustment Amount (IRMAA) applies.
IRMAA is generally determined using tax information from two years prior to the Medicare premium year. For example, income from a Roth conversion completed in 2026 could affect Medicare premiums in 2028.
Because IRMAA applies at specified income thresholds, the amount and timing of a Roth conversion should be considered when planning for Medicare premiums. A conversion may still provide long-term tax benefits even when it results in higher Medicare premiums for a future year.
SSA specifically recognizes a conversion from a traditional IRA to a Roth IRA as an example of one-time income that can affect MAGI used for IRMAA purposes.
HI 01101.010HI 01101.030HI 01194.110Roth Conversions and Required Minimum Distributions
Converting traditional IRA assets to a Roth IRA can reduce the balance remaining in the traditional IRA and therefore potentially reduce future RMDs.
Roth IRA owners are not required to take RMDs from their Roth IRAs during their lifetime.
Once an individual is subject to RMDs, however, the RMD for that year cannot be converted to a Roth IRA. The required distribution must first be satisfied before additional eligible traditional IRA assets can be converted.
Roth conversions may still be completed after RMDs begin. There is no maximum age for completing an otherwise eligible Roth conversion.
IRS Publication 590-AIRS Publication 590-BFrequently asked
Does a Roth conversion reduce my Social Security benefit?
No. A Roth conversion does not reduce the Social Security benefit itself. However, the taxable portion of the conversion increases income and may cause a greater portion of Social Security benefits to become taxable.
Can a Roth conversion cause 85% of my Social Security benefits to become taxable?
Yes. Because taxable Roth conversion income increases combined income, a conversion can cause additional Social Security benefits to become taxable, potentially resulting in up to 85% of benefits being included in taxable income.
Is it better to complete Roth conversions before starting Social Security?
It can be. Converting before Social Security begins eliminates Social Security benefits from the combined-income calculation during the conversion year. These years may also provide an opportunity to convert assets before future RMDs begin. However, the appropriate timing and amount depend on the individual's overall tax situation.
Can a Roth conversion increase my Medicare premiums?
The taxable portion of a Roth conversion increases MAGI used to determine IRMAA and may result in higher Medicare Part B and Part D premiums. IRMAA generally uses income from two years prior, so a conversion can affect Medicare premiums in a later year.
Do qualified Roth IRA distributions increase combined income after Social Security begins?
No. A qualified Roth IRA distribution is not included in gross income and therefore does not increase AGI or combined income used to determine the taxable portion of Social Security benefits.