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Question: Does a rollover from my traditional IRA to a Roth IRA qualify for the pension subtraction?
When a traditional IRA is rolled over into a Roth IRA, the rollover amount is included in federal adjusted gross income as an IRA distribution. This income qualifies for the pension subtraction in the year the amount is included in the federal adjusted gross income if the taxpayer is over 55 as of December 31 of that year. This is true whether the rollover is reported in full in the year of the conversion or reported over a four-year period.

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