If you perform a Roth IRA conversion from a traditional IRA, the conversion distribution is taxable as income at the federal level and state level. However, say you make the conversion early in the year and then leave the state permanently, say in May of that year. Since the forms 1099 or 5498 do not include a date of conversion, can it be assumed that the conversion took place on December 31 of that year and therefore the conversion distribution is not an income while you were resident of Massachusetts, since you left in May?
