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Roth IRA conversion and state taxes


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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?

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