<prompt> Human: I have a ROTH that has a lot of Kinder Morgan as part of the portfolio. It was a great thing when I was getting 9-11 dividend off it, but now its tanked by 50 and also cut its dividend. Obviously if I sell it in the ROTH I am not going to be credited for those losses. Reading about partial conversions, I am wondering if I can just convert the KMI shares, sell them, and get tax credit...It could be that I am totally wrong in this thinking, however...Ideas?  <response>: You cant convert Roth to traditional. Also, even if it was in a traditional account you cant take a loss on your taxes. 