Re-characterization | Ed Slott and Company, LLC


IS IRS stop recharacterization or change the law that no circumstances to recharacterize the converted IRA?

Sumit Ghosh

The Tax Cuts and Jobs Act of 2017 prohibits the recharacterization of Roth conversions performed in 2018 and beyond, so recharacterizations of Roth conversions are no longer permitted under any circumstances.

Since recharacterization is not possible, any alternate of it? or similar to it?ThanksSumit

There is no alternative.  Anything you might be able to do to reduce present taxable income, such as make a deductible traditional IRA contribution, you could do whether or not you did any Roth conversion.


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