quarterly tax payments have to equal?

[pb4uski]

....But I started thinking, why not use my IRA this year, my wife's IRA next year, and so on. I would think we are each individually entitled to one non-taxable roll-over per year, even though we file a joint return. But I can't find anything authoritative on this question. Does anyone know?

Also just curious, for those of you who do this, how do you get around the "one rollover per year" rule? I suppose if I had done it much earlier in December that would give me plenty of time for subsequent years.

I think that would work for you... it will not work for me because we converted all of DW's IRA to a Roth long ago.

Another option would be to do yours on 12/31 in 2021, then hers in 2022. I would do the larger one earlier in December in 2023 so you can comfortably do multiple years in succession if you want to.