Modified AGI For ROTH Conversion Eligibility

Can someone tell me with certainity whether total Social Security income or only the taxable amount of same is included in the computation of Modified AGI when determining ROTH conversion eligibility. I have reviewed IRS Pub. 590 and have not been able to determine a definitive answer.



Only the taxable amount of SS applies since only that amount is included in your 1040 AGI or in modified AGI as defined in Pub 590. Of course, 2009 is the last year that an income limit will apply to conversions.



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