What funds to include in converting from IRA to Roth

[Guest eunice]

My filing status is married filing jointly. If I want to

convert my traditional IRA to Roth, do I only consider my IRA funds, or do I need to include my spouse's too? Also, do

I need to include 401(k) funds?

[BPickerCPA]

You can only convert your IRAs, or only your wife's, or both, or neither. You can also convert part of any IRA. You cannot directly convert a 401k account.