Does Your State Tax Roth Conversions? All 50 States + D.C. for 2026 (Statute-Cited)

2026 edition · statute-cited · companion to Clear Money Guide’s 51-state retirement tax series. Federal tax on conversions: what a conversion actually costs; this page is the state layer no national guide quantifies.

Updated July 25, 2026. Quick answer: In most states a Roth conversion is taxed as ordinary income in the year you convert — but twelve states tax it at $0: the nine with no income tax (AK, FL, NV, NH, SD, TN, TX, WA, WY) plus three with explicit shelters most guides miss — Illinois (full subtraction, any age), Pennsylvania (a properly executed conversion is a nontaxable rollover, any age), and Mississippi (a dedicated statutory exemption since 2010). Twelve more shelter conversions partly or conditionally — most notably Iowa, which excludes conversion income entirely at 55+. Every row below cites the statute or revenue-department guidance that says so.

What the top-ranking coverage gets wrong

Dated correction (verified on-page July 25, 2026): the Forbes piece that leads this topic’s search results tells readers that in Iowa “individuals who are at least 55 years old can exclude up to $6,000 ($12,000 for married couples)” of retirement income. That exclusion was repealed three tax years ago — HF 2317 replaced it, for tax years beginning on or after January 1, 2023, with an unlimited exclusion at 55+, and the Iowa Department of Revenue’s current guidance lists “Roth conversion income” by name as qualifying (Iowa Code §422.7(31); Iowa Admin. Code r. 701-302.47). The practical difference is enormous: a 60-year-old Iowan converting $200,000 owes Iowa nothing — not tax on $194,000.

All 50 states + D.C.: how conversion income is taxed in 2026

State	Conversion taxed?	2026 treatment (statute-cited)
Alabama	Yes	Alabama taxes a Roth conversion as an ordinary taxable IRA distribution at its 2%-5% rates — the Form 40 instructions direct conversion income onto Schedule RS — but a converter age 65 or older can offset up to $6,000 of it with the retirement-income exemption of Ala. Code § 40-18-19 (Act 2022-294); the $12,000 exemption widely reported for 2026 was never enacted (HB388 died in May 2025), so the exemption remains $6,000.
Alaska	No	Alaska does not tax Roth conversion income because it has no personal income tax of any kind (Alaska repealed its individual income tax in 1980 and Alaska Stat. Title 43 contains no personal income tax).
Arizona	Yes	Arizona taxes a Roth conversion in full at its flat 2.5% rate: Arizona gross income starts from federal AGI (A.R.S. § 43-1001), and the subtractions in A.R.S. § 43-1022 — Social Security, up to $2,500 of government pensions, and military retired pay — never reach IRA distributions or conversion income at any age (a proposed $6,000 retirement-distribution subtraction was vetoed in January 2026).
Arkansas	Yes	Arkansas taxes a Roth conversion at its regular rates (top 3.9%); the $6,000 retirement exemption of Ark. Code § 26-51-307(d) reaches traditional IRA distributions only when taken after age 59½ (or on death or disability), so a pre-59½ conversion gets no exemption, and while a post-59½ conversion appears to qualify as an ordinary IRA distribution, Arkansas DFA guidance does not address conversions explicitly. (treatment hedged — see guide)
California	Yes	California taxes a Roth conversion exactly as the federal return does — fully as ordinary income at rates up to 13.3% — and offers no retirement exclusion of any kind that could shelter it (Cal. Rev. & Tax. Code § 17501; FTB Pub. 1005).
Colorado	Partly / conditionally	Colorado taxes Roth conversion income at its flat 4.4% rate, but a converter age 55 or older may count conversion dollars toward the pension-annuity subtraction — $20,000 (55-64) or $24,000 (65+), shared with other retirement income and reduced by any Social Security subtraction — because a conversion is an IRA distribution on federal line 4b that is not a penalty-subject ‘premature’ distribution (C.R.S. § 39-22-104(4)(f); Rule 39-22-104(4)(f)); under age 55 no subtraction applies, and the Department has not addressed conversions by name. (treatment hedged — see guide)
Connecticut	Yes	Connecticut taxes Roth conversion income at its regular 2%–6.99% rates, and while the state’s IRA-distribution subtraction reaches 100% in 2026 and is computed from the same federal line that carries conversion income (no age requirement), it phases out entirely once federal AGI — counting the conversion itself — hits $100,000 single/$150,000 joint, so only modest conversions by lower-income filers escape tax (CGS § 12-701(a)(20)(B)(xxvii)–(xxx); 2026 phase-in per CT DRS Form CT-1040 instructions). (treatment hedged — see guide)
Delaware	Partly / conditionally	Delaware taxes Roth conversion income at 2.2%-6.6%, but a converter age 60 or over can likely count it toward the $12,500-per-person retirement exclusion — ‘eligible retirement income’ under 30 Del. C. § 1106(b)(3) includes IRA distributions and the Division of Revenue disqualifies only penalized early withdrawals — though the Division has never addressed conversions by name, so this reach rests on the statute’s plain text; under age 60, conversions get no exclusion at all. (treatment hedged — see guide)
Washington, D.C.	Yes	The District of Columbia taxes a Roth conversion in full as ordinary income at 4%-10.75% — DC starts from federal gross income under D.C. Code § 47-1803.02 and has had no retirement-income exclusion since its narrow government-pension break was repealed for tax years after 2014 (D.C. Law 20-155).
Florida	No	Florida does not tax Roth conversion income — the Florida Constitution prohibits any tax on the income of natural persons (Fla. Const. art. VII, § 5).
Georgia	Partly / conditionally	Georgia taxes Roth conversion income at its flat 5.19% 2026 rate, but because a conversion is a taxable IRA distribution it counts toward the retirement income exclusion — up to $35,000 per person at ages 62-64 (or any age if permanently disabled) and $65,000 per person at 65+ (O.C.G.A. § 48-7-27(a)(5); IT-511 worksheet line ‘Taxable IRA Distributions’) — while residents under 62 get no exclusion and pay tax on the full conversion.
Hawaii	Partly / conditionally	Hawaii taxes Roth conversions of your own IRA or 401(k)-type money at 1.4%-11%, but a conversion is exempt to the extent the IRA holds employer-funded pension money rolled over at retirement — the rollover IRA is treated as a continuation of the exempt pension plan (HRS § 235-7(a); HAR § 18-235-7-03(d)(2); Form N-11 instructions).
Idaho	Yes	Idaho taxes a Roth conversion in full at its flat 5.3% rate: the state’s only retirement deduction (Idaho Code § 63-3022A) is limited to specific government pensions — CSRS, foreign service, military, and certain Idaho firefighter and police funds — for filers 65 or older (62 if disabled), and IRA distributions, including conversions, never qualify at any age.
Illinois	No	Illinois does not tax Roth conversion income at any age: the federally taxed conversion amount is subtracted in full on IL-1040 Line 5 under 35 ILCS 5/203(a)(2)(F), and IDOR Publication 120 explicitly names amounts from ‘converting a traditional IRA to a Roth IRA’ as subtractable retirement income.
Indiana	Yes	Indiana taxes Roth conversion income in full at its flat 2.95% state rate for 2026 plus the taxpayer’s county income tax — the state starts from federal AGI (IC 6-3-1-3.5) and offers no retirement exclusion at any age that reaches IRA distributions or conversions.
Iowa	Partly / conditionally	Iowa taxes Roth conversion income at its flat 3.8% only if you are under 55 and not disabled: for taxpayers 55 or older on Dec. 31 (plus disabled taxpayers and eligible survivors), the Department of Revenue’s retirement-income guidance explicitly lists ‘Roth conversion income’ as qualifying for the full retirement income exclusion, with no dollar cap (Iowa Code § 422.7(31); Iowa Admin. Code r. 701-302.47).
Kansas	Yes	Kansas taxes Roth conversion income in full at its regular 5.2%/5.58% rates for 2026 because Kansas income starts from federal AGI and K.S.A. 79-32,117(c) provides no subtraction for private IRA money; the one exception is converting funds traceable to exempt public pensions such as KPERS rolled into the IRA, which the Department of Revenue says stay exempt on later distribution even when commingled with other retirement funds.
Kentucky	Partly / conditionally	Kentucky taxes Roth conversion income at its flat 3.5% 2026 rate only to the extent the conversion — combined with your other pension, annuity, 401(k), and IRA income — exceeds the $31,110-per-person pension income exclusion, which by Schedule P’s own rule covers any amount reported as a taxable IRA distribution on federal Form 1040 line 4(b), with no age requirement (KRS 141.019).
Louisiana	Partly / conditionally	Louisiana taxes Roth conversion income at its flat 3% rate; residents under 65 get no offset, while residents 65 and older can apply the annual retirement income exemption — $12,000 per person for 2025, CPI-indexed for 2026 — because the Department of Revenue’s regulation counts IRA distributions as exempt-eligible annual retirement income (La. R.S. 47:44.1; LAC 61:I.1311), though neither the statute nor LDR guidance addresses conversions specifically. (treatment hedged — see guide)
Maine	Yes	Maine taxes Roth conversion income at 5.8%-7.15% and expressly denies it the pension income deduction: Maine Revenue Services’ Form 1040ME instructions (implementing 36 M.R.S. § 5122(2)(M-2)) state that a conversion of benefits from one account to another — such as a traditional IRA to a Roth IRA — does not qualify, because the taxpayer does not receive a retirement benefit at the time of conversion, so the up-to-$48,216 deduction never reaches conversion income at any age.
Maryland	Yes	Maryland taxes the full Roth conversion amount at its graduated state rates (2%–6.5%) plus county income tax of up to 3.3%, and its age-65+ pension exclusion offers no shelter — the exclusion is limited to employer ’employee retirement system’ plans, and the Comptroller’s instructions state flatly that a traditional, rollover, or Roth IRA does not qualify (Md. Code, Tax-Gen. § 10-209; Form 502 Instruction 13).
Massachusetts	Partly / conditionally	Massachusetts includes the federally taxable portion of a Roth conversion in state income at its flat 5% rate (9% with the millionaire surtax above roughly $1.1 million), offers no age-based retirement exclusion that could shelter it, and exempts only the slice representing traditional-IRA contributions Massachusetts already taxed, which come out tax-free first (M.G.L. c. 62 § 2(a)(2)(F); DOR TIR 98-2).
Michigan	Partly / conditionally	Michigan taxes Roth conversion income at its flat 4.25%, but Treasury confirms the converted amount qualifies for the retirement and pension deduction — fully phased in for 2026 at roughly $67,610 single/$135,220 joint for all taxpayers regardless of birth year (MCL 206.30; RAB 2026-1) — provided you are at least 59½ when the conversion occurs; convert before 59½ and the full amount is taxed with no deduction.
Minnesota	Yes	Minnesota taxes Roth conversion income in full at its graduated 5.35%-9.85% rates — no subtraction under Minn. Stat. 290.0132 reaches IRA or conversion income at any age — and because the state’s Social Security and public-pension subtractions phase out on AGI, a large conversion can also wipe out those breaks in the conversion year.
Mississippi	No	Mississippi does not tax Roth conversion income at any age: since 2010 a dedicated exemption, Miss. Code § 27-7-15(4)(ff), excludes amounts converted from a traditional IRA to a Roth IRA from state gross income outright, so the conversion never touches Mississippi’s 4% 2026 rate.
Missouri	Yes	Missouri taxes a Roth conversion at its regular rates (top 4.7% in 2026); the only exemption that even nominally covers traditional-IRA money — the $6,000 private-pension exemption of RSMo § 143.124 — phases out dollar-for-dollar above $25,000 single/$32,000 joint Missouri AGI, and since the conversion itself counts toward that limit, conversion income is fully taxed for virtually all converters.
Montana	Yes	Montana taxes Roth conversion income in full at its 2026 rates of 4.7% and 5.65% because Montana taxable income starts from federal taxable income and the state’s partial retirement exemption was repealed for 2024+ (SB 399); the only age-based offset is the roughly $5,500 inflation-indexed subtraction against any income for taxpayers 65 and older (Mont. Code Ann. § 15-30-2120).
Nebraska	Yes	Nebraska taxes Roth conversion income in full at its graduated rates (2.46% to a 4.55% top rate for 2026 under LB 754 of 2023) because Nebraska income starts from federal AGI and Neb. Rev. Stat. § 77-2716 offers no general retirement or IRA subtraction — only Social Security and military retirement are excluded, and neither reaches a conversion; converters weighing timing should note the top rate drops to 3.99% in 2027.
Nevada	No	Nevada does not tax Roth conversion income — the Nevada Constitution prohibits any tax on the personal income of natural persons (Nev. Const. art. 10, § 1(9)).
New Hampshire	No	New Hampshire does not tax Roth conversion income — its only individual income tax, the Interest & Dividends Tax (former RSA 77), never reached IRA distributions and was fully repealed for tax years beginning after December 31, 2024 (NH DRA TIR 2025-001), leaving no state tax on any individual income in 2026.
New Jersey	Partly / conditionally	New Jersey taxes only the previously-untaxed slice of a Roth conversion (earnings and pre-tax rollover money — your own traditional-IRA contributions were already NJ-taxed) at 1.4%–10.75%, and because the taxable amount is reported as IRA-withdrawal income, the age-62+ retirement income exclusion can shelter it for filers whose total income stays at or below $150,000 — but the conversion itself counts toward that limit, so large conversions forfeit the exclusion entirely (N.J.S.A. 54A:6-28, 54A:6-10, 54A:6-15; NJ Div. of Taxation GIT-1&2). (treatment hedged — see guide)
New Mexico	Yes	New Mexico taxes Roth conversion income as ordinary income at its graduated 1.5%-5.9% rates with no retirement exclusion that could shelter it; the only offset is the income-phased age-65+ exemption of up to $8,000 against income from any source (NMSA 1978 § 7-2-5.2), which shrinks as the conversion itself raises adjusted gross income.
New York	Yes	New York taxes Roth conversion income at its regular graduated rates (about 4%–10.9%), but the Tax Department says explicitly that the $20,000 pension-and-annuity exclusion applies to conversion income — so a converter who is 59½ or older at the time of the conversion can shield up to $20,000 per person (shared with other private pension/IRA income), while a converter under 59½ gets no exclusion (N.Y. Tax Law § 612(c)(3-a); TSB-M-98(7)I).
North Carolina	Yes	North Carolina taxes a Roth conversion from a traditional IRA in full at its flat 3.99% 2026 rate (N.C.G.S. § 105-153.7) with no retirement-income exclusion to soften it — the one exception, per NCDOR Directive PD-14-1, is a direct conversion from a Bailey-exempt government plan (5+ years of creditable service as of Aug 12, 1989), which is deductible on the NC return to the extent included in federal income.
North Dakota	Yes	North Dakota taxes Roth conversion income at some of the lowest rates in the country — 0%, 1.95%, or 2.5% (N.D.C.C. § 57-38-30.3) — because state taxable income starts from federal taxable income with no retirement or IRA subtraction (only Social Security and military retirement are subtracted), meaning no exclusion reaches a conversion but a modest one can land entirely in the 0% bracket, roughly the first $48,000 single or $81,000 joint of taxable income.
Ohio	Yes	Ohio taxes Roth conversion income like any other amount in federal AGI — at the flat 2.75% rate on income above $26,050 for 2026 (R.C. 5747.02) — and the Department of Taxation’s Retirement Income FAQ confirms that a rollover recognizing federal income, such as converting to a Roth IRA, is taxable to Ohio; the small retirement income credit (up to $200, R.C. 5747.055) reaches only distributions received ‘on account of retirement’ by filers with MAGI under $100,000, so it will not shelter most conversions.
Oklahoma	Yes	Oklahoma taxes a Roth conversion at its regular rates (top 4.5% in 2026 under HB 2764), but each spouse can exclude up to $10,000 of it under the retirement-benefits exclusion of 68 O.S. § 2358(D) (Schedule 511-A, line 6), which covers IRC § 408 IRA distributions included in federal AGI with no age or retirement-status requirement.
Oregon	Yes	Oregon taxes the full federally taxable amount of a Roth conversion at its ordinary 4.75%-9.9% rates — DOR rule OAR 150-316-0060(6)(b) says conversion income ‘is taxable to an Oregon resident’ — and no subtraction or credit reaches it in 2026 (the age-62+ retirement income credit under ORS 316.157 expired after 2025).
Pennsylvania	No	Pennsylvania does not tax a Roth conversion at any age — the DOR treats a trustee-to-trustee conversion (or full 60-day rollover) as a nontaxable rollover under its compensation rules (72 P.S. § 7301(d); 61 Pa. Code § 101.6) — but any amount kept out of the Roth, such as tax withholding, is taxable at 3.07% to the extent it exceeds your previously taxed contributions.
Rhode Island	Yes	Rhode Island taxes Roth conversion income at its regular 3.75%-5.99% rates with no offset: the pension/annuity modification (R.I. Gen. Laws § 44-30-12(c)) never reaches IRA income — the Division of Taxation’s Retirement Income Guide (Pub. 2026-01) states that no income from a traditional IRA, Roth IRA, SEP-IRA, or any other IRA qualifies, so conversion income gets no exclusion at any age or income, and a large conversion can also push AGI past the hard-cliff limits that protect Social Security benefits.
South Carolina	Partly / conditionally	South Carolina taxes Roth conversion income under its new 2026 two-bracket system (1.99% under $30,000 of taxable income, 5.21% above, per H.4216), and because conversions carry no premature-distribution penalty they should qualify as ‘retirement income’ for the deduction of up to $3,000 (under 65) or $10,000 (65+), plus the separate $15,000 age-65 deduction against any income (S.C. Code § 12-6-1170; SC Revenue Ruling #21-12’s penalty-exemption reasoning) — though SCDOR has not addressed conversions explicitly and the 2026 H.4216 forms should be checked before filing. (treatment hedged — see guide)
South Dakota	No	South Dakota does not tax Roth conversion income because it has never enacted a personal income tax — no individual income tax statute exists in the South Dakota Codified Laws.
Tennessee	No	Tennessee does not tax Roth conversion income — its former Hall income tax (Tenn. Code Ann. § 67-2-102, repealed effective 2021) applied only to interest and dividends, and Tennessee now has no individual income tax at all.
Texas	No	Texas does not tax Roth conversion income — a 2019 constitutional amendment prohibits any individual income tax (Tex. Const. art. VIII, § 24-a).
Utah	Yes	Utah taxes a Roth conversion in full at its flat 4.45% 2026 rate — the state has no retirement-income exclusion, only credits — and the $450 retirement credit (Utah Code § 59-10-1019, limited to those born before 1953) phases out at 2.5 cents per dollar of income above $25,000 single/$32,000 joint, so even a modest conversion wipes it out and can also shrink the Social Security credit (§ 59-10-1042).
Vermont	Yes	Vermont taxes Roth conversion income in full at its 3.35%-8.75% graduated rates: the state’s only retirement exclusions (32 V.S.A. § 5830e) cover Social Security, civil-service (CSRS), and military retirement income — IRA distributions, including conversions, get no exclusion at any age, and a large conversion can also push AGI past the $55,000/$70,000 thresholds that shield Social Security from Vermont tax that year.
Virginia	Yes	Virginia taxes Roth conversion income at its 2%-5.75% rates (5.75% above just $17,000 of taxable income) with no retirement subtraction — Tax Commissioner rulings P.D. 98-44 and 15-52 confirm conversion amounts in federal AGI are fully taxable — and while the $12,000 age-65+ deduction (Va. Code § 58.1-322.03) is not limited by income type, it shrinks $1-for-$1 as adjusted FAGI exceeds $50,000 single/$75,000 married, so the conversion itself usually erases it (only taxpayers born on or before Jan. 1, 1939 keep the full $12,000 regardless of income).
Washington	No	Washington does not tax Roth conversion income — it has no personal income tax, and its capital-gains excise applies only to sales or exchanges of long-term capital assets (RCW 82.87.040) while expressly exempting assets held in retirement accounts including traditional and Roth IRAs (RCW 82.87.050), so a conversion (a distribution, not a sale) is out of reach on both grounds.
West Virginia	Yes	West Virginia taxes Roth conversion income at its graduated 2026 rates (top 4.58%); the only potential shelter is the age-65+ or disabled modification of up to $8,000 of income from any source (W. Va. Code § 11-21-12(c)(8)), which is reduced dollar-for-dollar by other Schedule M subtractions — including the now-100% Social Security exemption — so many seniors have little or none of it left to apply against a conversion.
Wisconsin	Partly / conditionally	Wisconsin taxes Roth conversion income at its regular 3.5%-7.65% brackets, but the Department of Revenue has confirmed that a taxpayer who is at least 67 by year-end may shelter up to $24,000 ($48,000 if married filing jointly and both spouses are 67+) of conversion income under the retirement income subtraction, Wis. Stat. sec. 71.05(6)(b)54m — at the cost of forfeiting every Wisconsin tax credit, including carryforwards, for that year; under age 67 the conversion is fully taxable.
Wyoming	No	Wyoming does not tax Roth conversion income because it has never enacted a personal income tax — no individual income tax statute exists in the Wyoming Statutes.

Rows marked “treatment hedged” reflect states where primary-source guidance on conversion income is incomplete; the row states the conservative reading. Verified July 25, 2026 against statutes and revenue-department guidance; each state’s full picture — brackets, retirement exclusions, estate and probate rules — is on its linked guide.

The three explicit-shelter states (not just the no-tax nine)

Each of the three works differently, and none depends on age: Illinois subtracts the federally taxed conversion amount in full on IL-1040 Line 5 — IDOR’s Publication 120 names “converting a traditional IRA to a Roth IRA” explicitly (35 ILCS 5/203(a)(2)(F)). Pennsylvania treats a trustee-to-trustee conversion as a nontaxable rollover at any age (72 P.S. §7301(d); 61 Pa. Code §101.6) — but any amount kept out of the Roth, such as tax withholding, is taxable at 3.07%, so convert with outside funds. Mississippi wrote a dedicated exemption for conversion income into its code in 2010 (Miss. Code §27-7-15(4)(ff)). For a large conversion, residency in one of these twelve states is worth four to thirteen points of the conversion — see the worked contrast below.

The age-gate and capped-exclusion states: timing a conversion around a birthday

Where an exclusion reaches conversion income but carries an age or dollar gate, conversion timing and sizing become state-tax levers. The standouts: Iowa (55 or older on December 31 of the conversion year — a 54-year-old who waits one year deletes the 3.8% tax entirely), Georgia (the retirement-income exclusion — up to $65,000 per person at 65+ — counts conversion income, so a sized conversion can ride inside it), New York ($20,000 per person per year at 59½+ applies to conversion income per the Tax Department’s guidance, rewarding conversions spread across years), and the capped-exclusion class — Kentucky ($31,110), Louisiana ($12,000 at 65+), Colorado ($20,000/$24,000 caps), South Carolina, Michigan, Wisconsin, Delaware, Hawaii — where a conversion shares the cap with your other retirement income. New Jersey and Massachusetts are a different species: they never allowed deductions for traditional IRA contributions, so part of every conversion there is recovery of already-taxed basis — the taxable slice is smaller than the federal figure, and the linked guides explain the computation.

What a $100,000 conversion costs by state (illustrative)

State tax on a $100,000 conversion for a 62-year-old, holding everything else constant: $0 in the twelve no-tax/shelter states and Iowa (55+); roughly $3,000–$5,000 in flat-tax states like Colorado, Utah, Kentucky, or Oklahoma (after any exclusion that reaches it); and up to $9,000–$12,000+ at the top of graduated schedules in California, Oregon, Minnesota, Hawaii, or D.C., where a six-figure conversion stacks on top of existing income. These are directional — brackets, exclusions, and filing status move the number — but the spread is the point: on a large conversion, your state can matter as much as one full federal bracket. Exact schedules are on each state’s guide.

Converting the year you move states

Conversion income is generally sourced to your state of residency when the distribution occurs, so a conversion executed after establishing residency in a no-tax state typically escapes the old state’s tax — but part-year rules, residency-termination tests, and domicile audits vary sharply by state, and the high-tax states police the timing. If a move and a large conversion are both on the table, sequence them deliberately and document the residency change; this is a genuinely advisor-worthy fact pattern.

Getting help with a conversion decision

The state layer is one input; the federal bracket-fill math, the Medicare IRMAA cliffs and their two-year lookback, and multi-year sequencing usually dominate. Free tools: our 51-state tax table and fee-drag calculator. For personalized conversion planning:

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Moving state? Four taxes change, not one

Most relocation comparisons price state income tax and stop. For a retiree, three others move at the same time — state estate tax, state inheritance tax, and what probate costs the people who inherit. Thirteen jurisdictions already exempt retirement-plan withdrawals entirely, so for those residents the income-tax saving from moving is exactly zero and the real money is at death. Corridor-by-corridor comparisons built from this same statute-cited dataset: retirement tax relocation.

Which states should you even consider?

Published “best states to retire” lists blend an annual income-tax rate with a one-off estate threshold into a single score, which produces a ranking that is true for nobody. The personalised ranker takes your withdrawals and estate value and orders all 51 jurisdictions for your situation instead — Illinois ranks third for a $300,000 estate and drops off the list entirely at $6,000,000, because of a $4M cliff no listicle mentions.

Cite or share this page

Suggested citation: Clear Money Guide, “Does Your State Tax Roth Conversions? (2026 edition),” statute-cited; clearmoneyguide.com/roth-conversion-taxes-by-state/. Free to cite with attribution and a link. Every row traces to a statute section or revenue-department document verified July 25, 2026; journalists can request the full verification file at contact@clearmoneyguide.com.

Selected primary sources

• Iowa DOR, Retirement Income Tax Guidance
• Illinois DOR, Publication 120 (Retirement Income)
• Pennsylvania DOR, Taxability of Roth IRAs
• Miss. Code §27-7-15(4)(ff)
• Per-state statutes and DOR documents: on each state’s linked guide.