Non deductible IRA – Roth Conversion

If someone makes a non-deductible IRA contribution and then in 2010 converts the IRA to a ROTH would they pay income taxes on the growth of the money at the time of the conversion?



Yes. But remember that all of the traditional IRA accounts must be considered in computing the pro rated taxable share.

Conversions done in 2010 include a special provision that the taxes are split between 2011 and 2012 unless you opt to pay them with the 2010 return.

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