- The individual’s adjusted gross income for the taxable year does not exceed $100,000; or
- The individual’s tax filing status is not ‘married filing separately’
However, these restrictions were repealed under the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) effective for tax years beginning January 1, 2010.
Roth IRA conversions are not subject to the 10 percent early distribution penalty that applies to distributions that occur before the IRA owner reaches age 59 ½ 
Roth IRA Conversions are not subject to the one-per-year IRA -to-IRA rollover rule