Your income is the size of the IRA at the time of the last conversion.
The July tax bill passed by Congress approved the procedure of
"unconverting" a Roth IRA for any reason. Therefore, as has been
discussed many times on this board, a winning strategy is to unconvert
and then reconvert (before the end of the year), and pay taxes only on
the amount your IRA is worth at the time of the new conversion.>>>

Thank you Bob for your reply. I didn't know that one can unconvert and reconver, it will be great to save me a few dollars on income tax. I am new on this board.

<<<Query for TMFTaxes, though: What happens if you've added 1998
contributions after the conversion?>>>

Now, could you please so kindly guide me thru where I can find the info. or show me the procedure for hoy to unconver and reconver - my money is in Fidelity mutural fund. Thanks,