Roth Conversions up until NIIT hits?

[Dash man]

I don’t consider NIIT a roadblock and I figure IRMAA is pay it now or pay it later. Planning to live longer than I probably will, but DW still has her dad at age 89 and recently lost her mom at age 86. So we need to plan for her being around awhile.
We convert at least to the top of the 24% bracket and this year a little into the 32% bracket because prices have fallen and the TCJA is sunsetting after 2025. We want to get our tIRA balances down to where charitable donations can use up our RMDs. Two more years may do it. Three at most. But no 32% bracket infringement after this year.

 

[MarieIG]

I may have fooled you temporarily as I had to correct something.

Ahhhhh, ok, I thought my short term memory had left the building . . .

 

[Winemaker]

Is there really any advantage to converting one spouse's account before the other's if you are the same age?

I am a little surprised the NIIT limits have not increased in similar fashion to other income tax brackets (i.e. AMT)... but then again, should I be surprised?

DW is 2 years older than I. I'm also trying to simplify tax paperwork.

NIIT includes divvies, cap. gains and rental income. Unless I 1031 one of my properties in the next 5 years, I will lose about $5,000 of depreciation expense.