Hi,When you're checking to see if your AGI is below the $95K and/or $110K limit for making a Roth IRA contribution:What line is that on the 1040 form, line 33?If you have an amount on line 15b (Total IRA distribtions) that is entirely composed of the 2nd year's portion of an IRA to Roth IRA conversion in 1998 spread out over four years, do you subtract that amount from the AGI on line 33 before checking against the $95K/$110K limit?PhilTMFRadish
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