Public conceptPlanning with the model
Bracket headroom
The amount of additional ordinary income that can fit before the next modeled bracket boundary.
In one sentence
Bracket headroom measures room inside a selected modeled income-tax band.
Model
selected ceiling − current taxable ordinary income = headroom
Worked example
A planner can add Roth-conversion income until taxable ordinary income reaches a selected bracket ceiling.
What to notice
Follow this mechanism in a related lesson, where the same calculator engine exposes every intermediate value.
Common misconception
Bracket headroom is not a recommendation; other taxes, credits, premiums, and state rules can change the decision.
See it in motion