If filing taxes under the married – filing jointly category, can one (husband or wife) choose to convert after tax IRA contributions to r-IRA while the other chooses to leave their amount in their IRA? I think the answer is yes because form 8606 is filed separately for each individual even if filing jointly, and one person’s IRA balance does not affect the pro-rata calculations of the other. Can someone please confirm if my understanding is correct? Thank you.