Inherited IRA

I inherited a Traditional IRA in 2009. I have been taking RMD each year. I also have a ROTH IRA – My question is : Can I convert the remaining ($24,000) balance from the traditional to my ROTH ? I know I will need to pay the taxes due, as ordinary income.



A non-spouse beneficiary is not permitted to perform a Roth conversion of any part of an inherited traditional IRA.  However, a spouse beneficiary is permitted to do so provided that the distribution would not be an RMD that is ineligible for rollover.

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