I have three pre-tax IRA rollover accounts. One of the accounts is down considerably and I'm considering converting that account to a Roth IRA. However, I thought I heard that you had to convert all your pre-tax IRA accounts if you wanted to convert, so I'd like to know if I can convert just one of the accounts. Assuming you meet the filing status and AGI requirements, you can convert as much or as little of your traditional IRA as you wish. See IRS Publication 590.TMF ExROPhil Marti
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