Non-deduct/Roth Conversion with SIMPLE and SEP IRAs

If someone has a SIMPLE or SEP IRA, can they still do a non-deductible to Roth IRA conversion, or does it have to be prorated with the SIMPLE and SEP IRA?



All non Roth IRA values are included on line 6 of Form 8606 in calculating the portion of a distribution or conversion that is taxable. Therefore, this person’s conversion would be partially taxable due to the SEP or SIMPLE IRA balance.

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