Roth Conversion Year Senior Bonus Calculator
For 65+ filers planning conversions.
The short answer: At the numbers below, the deduction is $7,200 — $1,584 back at 22% ($61 per paycheck). A larger conversion year reduces this further; model both years before committing.
Must be 65+ to qualify
Modified Adjusted Gross Income
Senior Bonus Deduction
$7,200
⚠ Reduced from $12,000 due to income phase-out
⚠️ This calculator provides estimates for informational and educational purposes only. It is not tax advice. Results are based on the One Big Beautiful Bill Act (OBBBA) and IRS Schedule 1-A. Consult a qualified tax professional for your specific situation.
Conversion Income Is Ordinary MAGI
A $100k conversion lands dollar-for-dollar in MAGI — and the senior bonus phase-out is one of the casualties.
- • Conversion year: phase-out likely trims or kills the $6,000
- • Off-years: full deduction returns
- • Split conversions across years to keep some bonus each year
Worked Example
MFJ couple mid-conversion ladder, $190,000 MAGI this year.
- • Deduction after phase-out: $7,200; savings $1,584 at 22%
Keep Reading
Frequently Asked Questions
Does a Roth conversion kill the OBBBA senior deduction?
For that year it can — conversion income is MAGI, which drives the phase-out. Spreading conversions across years preserves some bonus annually.
Is the deduction a reason to avoid conversions?
No — the phase-out costs hundreds; conversion benefits are usually thousands. Just model both.