Coverting Traditional IRA to Roth IRA with past Recharactication?

[Guest muckmail]

I made a Simple Roth IRA on the last day in 2003. I transfer money into the roth from a simple IRA to make my Roth IRA. Then on 1/27 of 2004 I recharactize some of that amount back to my traditional IRA. I reported both conversions and the recharactization on my 2003 taxes. This year was a bad income year for me so can I transfer some of the money back to the Roth to increase my 2004

income. If so, do I have to do that before the end of 2004 or can I wait

until before the 2004 tax filing date of April 15th of 2OO5.

Thank you,

[ElGuapo]

The deadline for converting is the end of the year, which is why so many people convert and then later recharacterize (like you did) if circumstances change.