<prompt> Human: I started a new job this year that pays substantially more than my old one. The new job required me to move so relocation assistance was provided in a 20k lump sum.now 2 months down the road I have to roll over my old 401k or face a forced distribution.32k Gross income 1st Job20k RELOCATION lump sum38k Expected Gross income 2nd Job for 2014Right now I am facing about 90k gross income for 2014, with some some of the moving expenses, health insurance and such my agi will be reduced to about 85k 25 tax bracketIs there a way I can convert my old 401k into a ROTH Ira with out having it added to my taxable income for 2014? the bracket cap is 89k and I do not want to pay an additional 3 taxes on my conversion.  <response>: Nope, the money you convert gets taxed. If you think your income will be higher this year than next, rollover to a traditional IRA and revisit a Roth conversion next year. 