There are no income limits to do a conversion to a Roth IRA. The prior income limit of $100,000 was permanently repealed beginning in 2010, so there is no income limit for a conversion in 2013. Some people are confusing Roth IRA conversions with contributions. Please note that there are income limits for Roth IRA contributions in 2013. To view these limits please visit: https://www.irahelp.com/2013
Still have questions? Davis & Hodgdon Associates CPAs has been assisting businesses and individuals with these matters in the Burlington Vermont metro area for more than 25 years. Please call our office at 802.878.1963 for further assistance.