Traditional IRA Rollover to Roth IRA

[Denemac]

Can anyone confirm that in Pennsylvania, a Traditional IRA rollover of before tax dollars to a Roth IRA is not taxable?  I've read google searches that indicate Pennsylvania taxes income going into IRA's  not out of them and this would be a rollover.  Thoughts?

[Hal_Al]

Q. Can anyone confirm that in Pennsylvania, a Traditional IRA rollover of before tax dollars to a Roth IRA is not taxable?

A. Apparently that’s true.  It is not taxable on the PA return, even though it's taxable on the federal. 

I’m not personally familiar with the TurboTax PA software, but it should be able to handle that automatically.

Reference: https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PIT/Documents/rev-636.pdf

Which says:

“The conversion of a traditional IRA to a Roth IRA is generally not taxable. That is, monies transferred from a traditional IRA to a Roth IRA via conversion (whether by a trustee-to trustee transfer or a roll-over within 60 days) are generally not subject to Pennsylvania personal income tax. However, any amounts transferred from the traditional IRA that are not put into the Roth IRA, be it by federal income tax withholding or otherwise, are subject to Pennsylvania personal income tax. In such a situation, basis is allocated pro-rata between the taxable distribution and the non-taxable conversion. If there is a partial rollover/conversion, the basis in the traditional IRA must be allocated prorata between the traditional IRA and the Roth IRA.”