By combined, I assume you mean made separately into the same Roth IRA account. Yes, this can be done.

However, one reason to keep the separate is to simplify the accounting in the event the conversion is recharacterized. The amount of earnings that must move with the recharacterization is based on the earnings experience of the entire account, not just that of the conversion dollars only. If the accounts are kept separate, they can be combined later on when a recharacterization is no longer a possiblity. Some situations may also result in recharacterizing the regular contribution and not the conversion.

But there are no differences in tax treatment of the various contributions whether combined or not.

• Flag as spam
• Log in to Reply