My question is whether the income restrictions on Roth contributions pertain to traditional-IRA to Roth-IRA conversions.That answer is no. Contributions are separate from conversions. There used to be two separate income limits. One to make Roth contributions, and one to do Roth conversions. As already mentioned, the Roth conversion income limit has been lifted, meaning that there is only one income limit, and that's for Roth contributions, not Roth conversions.And FYI, I'm not looking for a tutorial, just a pointer to the regulations that unambiguously explain the guidelines.Well, since the rules were lifted, they don't exist in IRS Pub 590 anymore. However, I can point you to an older version of IRS Pub 590 (from 2008): http://www.irs.gov/pub/irs-prior/p590--2008.pdf On page 29, the restriction is spelled out:You can convert amounts from a traditional IRA into a Roth IRA if, for the tax year you mske the withdrawal from the traditional IRA, both of the following requirements are met. · Your modified AGI for Roth IRA purposes (see Modified AGI in Chapter 2) is not more than $100,000· You are not a married individual filing a separate return.If you look for that rule in the 2010 Pub 590, it's not in there, because the restriction on income for conversions has been lifted.And it's separate from the income limits for a Roth, which in the 2008 Pub 590 start on page 61 in the "How Much Can Be Contributed" section, and are also given in the 2010 Pub 590 for the 2010 tax year.AJ
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