Does Kansas tax Social Security benefits?

Kansas fully exempts all Social Security benefits from state income tax for every resident, with no income threshold. Roth conversions remain a valuable lifetime tax strategy, reducing future RMDs, lowering federal tax exposure, and helping you manage IRMAA brackets in retirement.

Roth Conversion Strategies 2026: Lower Lifetime Taxes, Reduce RMDs & IRMAA

Short answer: Roth conversions in 2026 let you pay taxes now at lower rates, reduce future RMDs, avoid IRMAA surcharges, and create guaranteed retirement income. By converting in the right years, you can keep more of your money, protect your heirs, and control your retirement tax bill.

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Why Roth Conversions Work

Roth conversions move money from tax-deferred accounts (like IRAs or 401(k)s) into a Roth IRA. You pay ordinary income tax on the amount converted, but future growth and withdrawals are tax-free. Roth IRAs have no RMDs during your lifetime, so you’re not forced to take out money and pay taxes if you don’t need it. This gives you more control over your income, taxes, and legacy.

The Roth Conversion Window, Timing Is Everything

The best time for many is after retirement but before RMDs start, age 73 if born 1951-1959, or age 75 if born 1960 or later.¹ In these “gap years,” your income is often lowest, so you can convert more at lower tax rates. For 2026, the 12% bracket for single filers goes up to $50,400, and the 22% bracket to $105,700.² Strategic conversions “fill up” these brackets, letting you move more to Roth without jumping into higher rates.

The Senior Deduction Is Part of the Conversion Math Now

If you are 65 or older, there is a deduction in play through 2028 that most conversion calculators do not know about.

It is $6,000 per person, $12,000 for a couple where both of you are 65 or older, and you can take it whether you itemize or take the standard deduction.³ It applies to tax years 2025 through 2028 only.

The part that matters for conversions is the phase-out. You lose 6 cents of the deduction for every dollar of income above $150,000 for a couple, or $75,000 for a single filer.⁴ A Roth conversion is income. So a conversion that moves a couple from $140,000 to $200,000 does not simply get taxed at their bracket. It also erases part of a $12,000 deduction on the way through. The true cost of that conversion is higher than the bracket alone makes it look.

How many years you have to spread those conversions over depends on how long you are here. J.P. Morgan gives a non-smoking 65-year-old woman in excellent health a 54% chance of reaching 90 and a couple a 74% chance one of them gets there.¹³ More years means more room to convert in small bites, so settle how long you are likely to live before you size the first one.

That cuts both ways, and this is the part worth considering. It argues for sizing conversions carefully across these four years instead of doing one large one. It does not argue for skipping them. The deduction also gives you room underneath it, and once 2029 arrives that room is gone while your RMDs are bigger. Converting less per year across more years is usually the better shape here.

There is no single right answer, and a lot of it comes down to whether you are a Spender or a Leaver. If the money is meant to be spent in your own lifetime, the phase-out matters more and smaller conversions make sense. If it is meant to pass to your children, the ten year rule they will face usually outweighs a four year deduction, and the case for converting more stays strong.

How Roth Conversions Reduce IRMAA Surcharges and Protect Your Guaranteed Retirement Income

Roth withdrawals are tax-free and don’t count toward Modified Adjusted Gross Income (MAGI), which determines how much of your Social Security is taxable and whether you’ll pay Medicare IRMAA surcharges. In 2026, a single filer with MAGI over $109,000 sees Medicare Part B premiums jump from $202.90 to $284.10/month, plus another $14.50 on top of the Part D premium.⁵ Roth conversions, done right, help you avoid these costly cliffs and keep your guaranteed retirement income protected. The same MAGI number also sets your ACA Marketplace premium in the years before Medicare, so a conversion in an early-retirement year can raise the cost of your health coverage. See Health Insurance Before Medicare for how the income math works before 65.

The Tax Avalanche, How Roth Conversions Break the Chain

RMDs increase your taxable income
Higher income makes up to 85% of Social Security taxable
Higher MAGI triggers Medicare IRMAA surcharges
You lose valuable deductions and credits as income rises
The Widow’s Penalty hits when a surviving spouse files as single, often pushing them into higher tax brackets and IRMAA tiers
Heirs who inherit traditional accounts must empty them within 10 years, often during peak earning years, creating a big tax bill

The Widow’s Penalty and Protecting Your Heirs

After one spouse dies, the survivor files as single, often with only a slightly lower income. (Typically only losing the lesser of the two Social Security incomes.) This can mean higher taxes and Medicare premiums. Doing Roth conversions while both spouses are alive, when joint filing thresholds are higher, helps protect the survivor. For heirs, Roth IRAs provide tax-free withdrawals, avoiding the “lottery winner’s syndrome” tax nightmare of inherited traditional IRAs.

What the Research Shows

Studies show the impact is real. T. Rowe Price found a $123,000 Roth conversion over three years before Social Security saved $36,000 in lifetime taxes and preserved $22,000 more for heirs.⁶ The Journal of Accountancy (2026) found laddered conversions produced $124,144 in lifetime tax savings and a $655,791 higher ending portfolio value by age 100.⁷ Kitces research showed converting $90,000/year before RMDs reduced projected RMDs from $132,000 to $84,000.⁸ Morningstar noted that eliminating a traditional IRA before age 73 (or 75 if born 1960 or later) means no RMDs and a fully tax-free Roth.

If You Have More Than $750,000 in Pre-Tax Retirement Savings

If you have over $750,000 in pre-tax 401(k)/IRA money, don’t just focus on what tax bracket a conversion puts you in. The real goal is to minimize your total lifetime tax bill, including what your heirs might pay. KJ Financial uses a robust Roth conversion calculator analyzing 33+ variables, far beyond the basics, to help you make the smartest decision for your situation.

Myths and Truths About Roth Conversions

Myth: Roth conversions are only worth it if you’ll be in a higher tax bracket later.
Truth: Even at the same rate, you save taxes on future growth, reduce RMDs, and avoid IRMAA and Social Security tax traps.
Myth: You should wait and see if tax rates go up before converting.
Truth: The Roth conversion window closes when RMDs start. Waiting can mean missing the best years for conversions.
Myth: Roth conversions create a big tax bill that cancels out the benefit.
Truth: Strategic partial conversions spread the tax over several years, filling up brackets gradually without a single large hit.
Myth: IRMAA only affects wealthy retirees.
Truth: In 2026, for a single filer, just $1 over $109,000 (or $218,000 for married filing jointly) in income triggers a Medicare premium jump. Even moderate conversions can push you over the line if not planned carefully.
Myth: My heirs can just deal with the taxes on their inheritance.
Truth: Under the 10-year rule, most non-spouse heirs must empty inherited accounts within 10 years, often during peak earning years. A Roth IRA inheritance is tax-free.
Myth: Roth conversions don’t help if I already retired.
Truth: The best time for many is after retirement, before RMDs start. If you have over $750,000 in pre-tax savings, it might make sense to start even earlier.

Pros and Cons of Roth Conversions

Pros:
- Reduces future RMDs and taxable income in retirement
- Tax-free withdrawals don’t count toward Social Security taxation or IRMAA thresholds
- Can interrupt the Tax Avalanche before it starts
- Protects a surviving spouse from the Widow’s Penalty
- Gives heirs a tax-free inheritance, even under the 10-year rule
- Provides more flexibility for income management year by year
- SECURE Act 2.0 extended the conversion window to age 73, or 75 if you were born in 1960 or later
Cons:
- Creates taxable income in the year of conversion, requires careful planning
- Conversions done carelessly can push income over IRMAA thresholds
- Taxes on the conversion are ideally paid from outside funds
- Not everyone has the same conversion window
- Requires ongoing multi-year planning, not a one-time decision

Roth Conversion Planning in Missouri, Florida, Kansas, Nebraska, and Iowa

State tax rules can make a big difference in your Roth conversion strategy. Missouri, Florida, Kansas, Iowa, and Nebraska each have unique tax treatment for retirement income and Social Security. KJ Financial is licensed in all five states, so you get location-specific guidance to maximize your Roth conversion benefits and minimize taxes wherever you retire.

Summary

Roth conversions in 2026 are a powerful way to lower lifetime taxes, reduce RMDs, avoid IRMAA surcharges, and create guaranteed retirement income. With the right strategy, you can protect your income, your heirs, and your peace of mind. Book a Retirement Income Blueprint Call to see how a custom plan can work for you.

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Frequently Asked Questions

What is IRMAA and why does it matter for Roth conversions?

IRMAA is a Medicare surcharge triggered when your income exceeds certain thresholds. Roth conversions can help you avoid IRMAA by reducing future taxable income and keeping your Medicare premiums lower in retirement.

What are Required Minimum Distributions (RMDs) and how do they affect my taxes?

RMDs are mandatory withdrawals from traditional retirement accounts starting at age 73 if you were born between 1951 and 1959, or age 75 if you were born in 1960 or later. They increase your taxable income and can push you into higher tax brackets or trigger IRMAA surcharges. Roth IRAs have no RMDs.

The best time to claim Social Security depends on your age, health, and income needs. Coordinating your Roth conversion strategy with your Social Security timing can help you maximize after-tax retirement income.

What is guaranteed retirement income?

Guaranteed retirement income is steady, predictable income you can’t outlive. Roth conversions can help you create tax-free income streams and protect your essentials with solutions like annuities and guaranteed lifetime income, which we call Protected Lifetime Income (PLI).

Are annuities safe and what are the pros and cons?

Annuities can provide guaranteed income and protect against market risk. Pros include steady payments and peace of mind; cons include fees, complexity, and limited liquidity. Always compare options before choosing an annuity.

Are annuities ever a fit in a retirement plan?

Annuities may be a fit for retirees who want guaranteed income for life. They can complement Roth conversions by providing protected income and reducing reliance on market returns for essentials.

What’s a smart withdrawal strategy in retirement?

A smart withdrawal strategy coordinates Roth conversions, RMDs, and Social Security to minimize taxes and maximize income. Planning ahead helps you avoid tax traps and keep more of your money working for you.

How do I protect against inflation and sequence of returns risk?

Protecting against inflation and sequence risk means building a guaranteed income floor with Roth conversions and annuities, then using growth assets for long-term purchasing power. This approach helps you avoid forced spending cuts.

Missouri exempts 100 percent of Social Security benefits from state tax for anyone age 62 or older, with no income limits, and has since the 2024 tax year. Because Missouri still taxes IRA and 401(k) withdrawals, Roth conversions remain a way to shrink what the state can tax later, on top of the federal benefit.

Florida does not tax Social Security benefits or retirement income, making it a popular state for Roth conversions and tax-free retirement income strategies.⁹

Nebraska fully exempts all Social Security benefits from state income tax, making Roth conversions more attractive for Nebraska residents.¹⁰

Kansas fully exempts all Social Security benefits from state income tax for every resident, with no income threshold.¹¹ Roth conversions remain a valuable lifetime tax strategy, reducing future RMDs, lowering federal tax exposure, and helping you manage IRMAA brackets in retirement.

Iowa does not tax Social Security benefits at any age.¹² This makes Roth conversions and tax-free income strategies especially effective for Iowa residents.

About Kurt H. Jackson

Experience: Kurt H. Jackson has spent more than 16 years helping retirees and pre-retirees across Missouri, Nebraska, Kansas, Iowa, and Florida navigate Roth conversions, tax-smart income strategies, and retirement income planning. Before founding KJ Financial, he spent 20+ years as a Certified Mortgage Planner working with more than 1,000 clients.

Expertise: Kurt is a Retirement Lifestyle Architect and the creator of the Lifestyle-First Retirement Income Planning framework. He specializes in Roth conversion strategies, Tax Avalanche planning, IRMAA avoidance, and Protected Lifetime Income design. He is Life and Health Insurance Licensed in MO, NE, KS, IA, and FL. His practice focuses exclusively on insurance-based, tax-optimized retirement income strategies. He does not manage investments or sell securities.

Authoritativeness: Kurt founded KJ Financial and operates MaxMyRetirementIncome.com as a dedicated educational resource for retirees. His approach helps clients use targeted Roth conversions to reduce lifetime taxes, shrink future RMDs, and protect surviving spouses and heirs from unnecessary tax burdens.

Trustworthiness: KJ Financial is a compliance-first firm. All income figures are presented as illustrative and hypothetical. Kurt H. Jackson is not a securities broker, registered investment advisor, or CPA. Guarantees rely on the claims-paying ability of the issuing insurance company.

Contact KJ Financial:
1014 E. 5th St., Maryville, MO 64468
Direct: 816.582.5532
Email: kurt@kjfinancialonline.com
Website: www.MaxMyRetirementIncome.com

Educational only… not tax, legal, or individualized investment advice. Guarantees rely on the issuing insurer’s claims-paying ability. Any figures shown are illustrative and may differ for your situation based on age, health, product features, fees, allocations, and market conditions.

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Sources

IRS, Retirement plan and IRA required minimum distribution FAQs. The IRS page stating that withdrawals from a traditional IRA or workplace plan generally must begin at age 73, the rule SECURE 2.0 pushes to 75 for anyone born in 1960 or later.
IRS Revenue Procedure 2025-32, inflation adjustments for tax year 2026. The official 2026 rate tables, showing the single filer 12% bracket running to $50,400 and the 22% bracket to $105,700.
IRS, Check your eligibility for the new enhanced deduction for seniors. The IRS summary of the senior deduction, confirming $6,000 per eligible individual age 65 or older, $12,000 for a married couple where both qualify, effective 2025 through 2028.
26 U.S.C. 151(d)(5)(C), the senior deduction statute. The statute itself, reducing the $6,000 amount by 6 percent of modified adjusted gross income above $75,000, or $150,000 on a joint return, for any taxable year beginning before January 1, 2029.
Social Security Administration, Medicare premiums: rules for higher-income beneficiaries. Social Security’s 2026 premium chart. The standard Part B premium is $202.90. An individual with modified adjusted gross income above $109,000 pays the standard premium plus $81.20, which is $284.10, and their prescription drug plan premium plus $14.50.
T. Rowe Price, tax-efficient retirement withdrawal strategies. T. Rowe Price’s worked example, in which converting $123,000 to a Roth over three years before claiming benefits at age 70 saved $36,000 in lifetime taxes while preserving $22,000 more for heirs.
Journal of Accountancy, Tax-efficient drawdown strategies in retirement, January 2026. The laddered Roth conversion scenario, which produced a lifetime tax savings of $124,144 and a portfolio at age 100 of $15,657,042 against $14,991,251, a difference of $655,791.
Michael Kitces, Harvesting Capital Gains Vs Roth Conversions At 0% Tax Rates. The worked example in which partial Roth conversions of $90,000 a year slow the pre-tax IRA from a projected $3.4M to $2.1M by age 72, cutting the required distribution from almost $132,000 to only $84,000.
Constitution of the State of Florida, Article VII, Section 5(a). The state constitution itself, which says no tax upon the income of natural persons who are residents or citizens of the state shall be levied by the state, which is why Florida has no personal income tax on Social Security, IRA withdrawals or annuity income.
Nebraska Revised Statutes, Section 77-2716(14). The Nebraska statute itself, which reduces federal adjusted gross income by one hundred percent of Social Security benefits for taxable years beginning on or after January 1, 2024, and defines Social Security benefits as benefits received under the federal Social Security Act.
Kansas Statutes Annotated, 79-32,117(c)(xviii)(B). The Kansas statute itself, which subtracts from income, for all taxable years beginning after December 31, 2023, amounts received as benefits under the federal Social Security Act that are included in federal adjusted gross income. There is no age condition and no income condition; the former $75,000 ceiling ended with tax year 2023.
Iowa Department of Revenue, IA 1040 Schedule 1 expanded instructions. Iowa’s own line-by-line instructions, where Line 5, Social Security Benefits, sits in the subtraction column with no age condition and no income condition. The age 55 condition that is often misread as applying to Social Security belongs to Line 7, IRA, pension and railroad retirement income.
J.P. Morgan Asset Management, Guide to Retirement 2026, the Life Expectancy Probabilities page. J.P. Morgan’s own longevity chart for a non-smoker in excellent health who is age 65 today, giving a man a 64% chance of reaching 85, 43% of 90, 21% of 95 and 6% of 100; a woman 73%, 54%, 30% and 11%; at least one member of a couple 90%, 74%, 44% and 16%; and both members of a couple 47%, 23%, 6% and 1%.

Also referenced: Morningstar, “The State of Retirement Income” (2025).

Illustrative guaranteed-income figures are current carrier estimates, are hypothetical, and depend on your age, your contract, and the carrier at the time of purchase.

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