What is the due date for a conversion from an IRA into a Roth IRA and make it count for year 1998? In other words, can I make a IRA conversion to a Roth before April 15, 1999 and designate it as a 1998 conversion and include it on the 1998 income tax return. I do understand that it will be taxable in 1998 and not qualify for the 4 year spread since it was not done by December 31, 1998. I do see several references that April 15 is the due date for a regular Roth contribution, and make it applicable to 1998, but I'm not sure of the date for conversion. Thanks for the help.

The deadline for a Roth conversion for the '98 tax year was December 31, 1998. The 4 year spread option was for '98 only. Unfortunately you have missed this option. A conversion done now will result in '99 tax and tax rates and the tax cannot be spread over any period except '99 unless Congress amends the rules. The $100,000 MAGI rule also still applies and unless this issue is revisited and amended remains the guideline for single or married filing jointly returns.