Alan S. wrote:The total tax bill at various conversion amounts needs to be compared using both separate and joint filing status. For the separate filings, the income and deductions need to be assigned correctly to each return based on federal and state law contemplating common law or community property state provisions.
For example, if the working spouse would be in the 25% bracket filing separately, the couple would be in the 15% bracket filing joint. Also, the non-working spouse is denied a deductible spousal TIRA contribution if he files separately. I can't imagine this is a good idea, but I'm interested in seeing your math.