Not sure if this is the proper board to be asking such a question but...

My wife and I are in our mid-60's; she's retired - I'm not. Our retirement funds are in five different accounts: her regular IRA, my regular IRA, her Roth IRA, my Roth IRA and a joint taxable account. We do not withdraw from any of these funds and I do not anticipate doing so for at least three more years.

I normally have made the Roth IRA contributions by this time of the year from a bonus payout from my employer. This year, however, no bonus is being given. I could probably squeeze enough "new money" from our cash flow between now and next April to fully fund the Roths but it would be difficult. My question is, does it make any sense to fund the Roths by simply moving some money ($3500 each) from the taxable account? Is doing so even "legal"?