Roth Conversion Strategies 2026: 5 Rules After TCJA Made Tax Brackets Permanent

# Roth Conversion Strategies 2026: 5 Rules After TCJA Made Tax Brackets Permanent

> **Quick answer:** TCJA tax brackets are permanent under the One Big Beautiful Bill Act — meaning the old "convert now before rates rise in 2026" urgency is gone, but a smarter, multi-year Roth conversion strategy is now more valuable than ever. The five strategies that matter in 2026 are: bracket filling, retirement gap window timing, IRMAA cliff avoidance, outside-fund tax payment, and the new OBBBA senior deduction trap. For most retirees between ages 62 and 73, this window may be their single biggest tax optimization opportunity.

Roth conversion strategies for 2026 have been fundamentally rewritten — not because the rules changed dramatically, but because the One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, permanently locked in the Tax Cuts and Jobs Act tax brackets. That shift rewrites how you should plan and when it makes sense to convert. Here is what is actually worth doing, what hidden traps to avoid, and what your approach says about your financial personality.

*This article is for informational purposes only and does not constitute financial advice. Consult a qualified financial advisor for personal financial decisions.*

## What Changed: TCJA Is Now Permanent Under OBBBA

For years, Roth conversion guidance was built around a sense of urgency: the TCJA's lower tax rates were set to expire after 2025, so the conventional wisdom was "convert now, before rates jump." That urgency is now gone. The OBBBA made those rates permanent.