Key takeaways
- Consider a 67-year-old, married, with $1.7 million in a traditional IRA.
- For joint filers in tax year 2026, the 12% bracket runs to $100,800 of taxable income and the 22% bracket runs to $211,400.
The deadline that made Roth conversions feel urgent is gone, yet a $1.7 million IRA still carries risks that most couples never see coming. One of them only appears after a spouse files alone.
