1. Tax hit on Roth conversion: if they convert (deductible) Traditional IRA to Roth IRA in March in WA, and they move to CA in October of the same year, will they have to pay CA state tax for converted traditional IRA? No ... they will file a part year CA return to allocate the income to each state.
2. Capital gains tax on selling the WA home: should they wait until the completion of the WA house sale before moving to CA, so that they don't pay CA state tax on the home sale capital gains? That would be wise if they can manage to do it.
