Conversion to Roth IRA when married filing separately but did not live

[Guest altrussell]

Every thing I read states that if you are married filing separately, you are not eligible to convert to a ROTH and use the 4 year tax pay period.

If you are married, but did not live with your spouse at any time during 1998, can you do the conversion if you file separately. I was legally separated during 1998 which still leaves my status as married.

Thanks for any response

[Guest Del Rae]

In general, the same definition of marital status that is used for regular IRAs is used for a Roth IRA. Code Sec. 219(g)(4) treats a husband and wife who file separate returns for a tax year, and who live apart at all times during the year as unmarried. I believe you have an opportunity to use the single MAGI limitations.

[This message has been edited by Del Rae (edited 03-24-99).]