converting tiras to roth iras

Each year I started a new tira with a new mutual fund. I now have 15 different tiras all of them have deductable and non-deductable money in them. Can I take each fund, one at a time, and convert them to a rira paying the taxes on that one conversion?



Yes, you could convert the individual accounts to a Roth, but the taxable amount of the sum of each year’s conversions will be based on the pro rated amount of basis you have in all the accounts, ie as if you had only one combined TIRA acccount and converted part of it.

When you report conversions on Form 8606, Part I of that form will calculate the taxable amount reflecting all your IRAs.

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