I understand what you are saying here, but I'm not sure that it answers the question. Because a conversion from IRA to Roth IRA is counted as income for the person that owns it, it would be added to your gross income for the year.
Simple example: My W-2 job pays $100k and my wife's pays $90k. At tax time, I subtract $5k from mine and she adds $5k to hers, giving us both $95k.
Now say I convert $50k from IRA to Roth. That counts as gross income for me, making my share $150k to my wife's $90k.
I'm asking if I now have to subtract $30k from mine and add $30k to hers to "even us out" for community property gross income. We're not divorcing, we just file separately. From what I'm reading, it seems that as long as the assets in the IRA were acquired during the marriage, which they were, that they count as community property, and therefore the gross income from the conversion should be divided. I'm looking for someone to confirm that or provide me a better/correct understanding.
