Thinking about converting some $ in TIRA to Roth. We file married filing jointly. I had no income in 2024 (retired) and wife did have income in 2024 (~$150k). We also get a deferred compensations payout at the start of each year and in 2024 it was $85K.

So when I file our taxes, would it be better to go “married but filing separately” since I had much less income than she did and therefore more “room in my tax bracket? Or does it make no difference whatsoever?