Who can convert to a Roth IRA?
You may only convert to a Roth IRA if you’re single or married filing jointly and your adjusted gross income is less than $100,000. If you are married and filing separately, you cannot convert to a Roth. The adjusted gross income limit is repealed for 2010 and later years. For conversions in 2010, the amount includible in gross income as a result of the conversion will generally be included in income, half in 2011 and half in 2012.
