You cannot rollover income received from a monthly pension such as a state retirement system into a Roth IRA. In order to do a Roth conversion, you would need to have funds in a Traditional IRA (or rollover funds from the cash balance portion of a pension plan, if eligible, into an IRA).
Only funds held in a Traditional IRA can be converted into a Roth IRA. When the converted funds are from a deductible contribution or pre-tax funds, they generate a taxable transaction. When the funds are from a nondeductible IRA, with properly tracked basis, the conversion (done properly) is tax-free.
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