Roth Conversions.

[pb4uski]

Agreed... I conceded that... (but only ordinary income... not all other income as you wrote....if the income that puts them in the 15% bracket before Roth conversions is qualified income then the Roth conversion is still at the lower rates since the qualified income is taxed at 0% on top of ordinary income).

.... IF their ordinary income before any Roth conversions was $39,250 or more then what you wrote would be correct....