Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions through April 15. See below for how to submit a question.

If you convert an IRA to a Roth, can you continue to contribute to it as a Roth?

Yes, you can make an annual contribution of up to $2,000 to a Roth IRA. Your contribution may not exceed the amount of your wages or other earned income. The allowable contribution is phased out when adjusted gross income (AGI) falls between $150,000 and $160,000 for married taxpayers filing jointly, between $0 and $10,000 for married taxpayers filing separately, and between $95,000 to $110,000 for others. AGI for this purpose does not include income resulting from the rollover or the conversion of the regular IRA to the Roth. Your $2,000 contribution limit is also reduced by the amount of any contribution for 1998 up to April 15, 1999.

Edward C. Beyer, CPA, Rowles & Co.

The above advice is for general purposes only and is not intended as legal, accounting or tax advice. Specific situations may vary.

To ask a tax question, call Sundial, The Sun's telephone information service, at 410-783-1800. Call 410-268-7736 in Anne Arundel County, 410-836-5028 in Harford County, 410-848-0338 in Carroll County. Using a Touch-Tone phone, punch in the four-digit code 6225 after the greeting. To submit questions by e-mail and access an online tax guide, go to The Sun's Web site at www.sunspot.net/tax.

Selected questions will be answered in the Business section.

Pub Date: 3/18/99