 before doing a Roth conversion, then you would still qualify even if you did a Roth conversion. Meaning a Roth conversion is not part of what's counted in determining your adjusted gross income as to whether you can contribute to a Roth IRA or not. What that means is if in order to contribute to a Roth IRA, you have to have earned income and you can contribute up to 100% of your earned income or the IRS limit, whichever is lower.