The past few years I've filed jointly with my wife and converted a traditional IRA to a Roth IRA, which is fairly straight forward (note: everything is post tax / not deductible.) But this year we are filing as Married Filing Separately and I thought that I read there are (or were?) restrictions on conversions. Is this the case? I am having trouble finding an answer on the IRS website. I understand that there are restrictions on the deductibility based on income limits, but all of my traditional IRA contributions were after tax and not deducted.
Can someone please help? Especially pointing to the section in the IRS documentation?
Thank you!
