URGENT: Can a Roth conversion now still count as 2021 taxable income?

Q. 1: To increase one’s 2021 taxable income, can one still Roth convert part of a deductible TIRA (deducted in 2020 tax year) by/before 4/18/22 and have it count as 2021 income or must it be 2022 income?

Q. 2: Does Roth converting a large TIRA in any way limit also making a full $6,000. IRA contribution in the same tax year

Thank you.



A conversion can only be taxable in the year converted. You cannot convert now and have the conversion taxed in 2021. The conversion would be reported and taxable in 2022.
A conversion will not impair the ability to make a 6000 TIRA Contribution, but it will increase modified AGI which could result in not being able to DEDUCT the TIRA contribution if taxpayer or spouse is participating in a retirement plan at work.

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