My wife and I converted Rollover IRAs to Roth IRAs in December 1998. At the time we were working/living in different states. How is it determined which state gets the roth ira conversion tax money? Does it matter when the conversion took place and when I moved out of the state where my wife resided? How does the 4 year tax benefit work if you move out of state?

Sorry, Russ.

It depends on your state.