Roth IRA Conversion tax payments

[Guest Cleveland Matt]

I am planning to make a fairly large Roth IRA coversion in early 2010. If I elect to have it taxed in 2010 will I need to make estimated tax payments throughout 2010 on the conversion amount - or can I just pay the tax due on 4/15/2011 when I file my return? If I decide to split the conversion amount over tax years 2011 and 2012, do I need to make estimated tax payments in those years? Thank you.

[jevd]

Generally speaking if you expect your withholding from employment and or pension to be less than 90% of your tax liability, the IRS would require you to pay estimated tax. See Pub 17 Chapter 4 Here

And PUB 505 Here