Yes, you can convert a Traditional IRA to a Roth IRA.
Taxpayers at any income level can convert a Traditional IRA to a Roth IRA.  Previously deductible contributions to the converted IRA will need to be reported as taxable income, but the Roth IRA income is tax-free.  
Since there are some tax consequences, be sure to consult with your tax advisor. 
 
    
	
    
		
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