What I am doing is taking Roth conversions to the top of the 12% tax bracket as I think my tax bracket once we are collecting SS and RMDs is likely to be 22% tax bracket. Over the last 7 years I have done almost $400k of conversions and paid, on average, about 8.5% in federal income tax on those conversions, vs 22% later or 28%+ when I deferred that income.
You may want to look at expanding beyond the 10% tax bracket to the top of the 12% tax bracket... get while the getting is good!
I focus on the pro forma incremental tax on the conversion (incremental tax/conversion amount) rather than a specific tax number.
If something cannot endure laughter.... it cannot endure.
Patience is the art of concealing your impatience.
Slow and steady wins the race.
Retired Jan 2012 at age 56...target 65/35/0 AA