Who May Convert to a Roth?
To be eligible to convert a tax-deferred retirement account to a Roth IRA, your modified adjusted gross income (MAGI) must be less than $100,000. In addition, your filing status must not be married, filing separately. Note that this $100,000 limit does not include any income from your decision to convert to a Roth. For example, if you are a single individual who has an MAGI of $90,000, you may convert an unlimited amount of tax-deferred money into a Roth IRA; you’re not limited to the $10,000 difference between $90,000 and $100,000.
Note: Current tax laws provide for the removal of the $100,000 income restriction beginning with the year 2010.
2013這個limit will be reinstalled, almost for sure.