If you are married, please include your spouse's information in the calculations as well. That will provide us with a better understanding of your situation. Prior to 2010, IRS regulations specify that single and joint tax filers with a modified adjusted gross income (MAGI) greater than $100,000 may not convert to a Roth IRA. However, that is scheduled to change in 2010 due to the Tax Increase Prevention and Reconciliation Act. At that time, there will be no income limit. Note that converted amounts are not included in your MAGI when determining eligibility. Prior to 2010, if you are married filing jointly or single, your MAGI cannot exceed $100K in the year you convert. If you are married filing separately, you are not eligible to convert unless you have lived apart from you spouse for the entire taxable year.