2020 Roth Conversions

Hello,

Has anyone every hear about the CARES Act allowing Roth conversions up until 04/15/2021 for the 2020 tax year? I have a client who is under the impression they have until 04/15/2021 to make a 2020 Roth conversion.

Thank you.



Nothing in the CARES Act about this. Of course, the usual rules allow a 2020 regular Roth contribution till 4/15/2021. Another possibility is repaying a CRD into a Roth IRA, however this does not appear allowable based on the wording in Notice 2020-50 or the past design of disaster distribution 8915 forms. The IRS may clarify this further when they get around to issuing further CARES Act guidance. 

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