transfer from ira to roth ira?

Hello,
   As I have no income to report in the US, I am below the $82K and have only paid taxes here in the UK.  I know I can not put money into an IRA.  However, can I transfer funds from a traditional IRA to a Roth IRA without income for 2006?  Can this still be done for the 2006 tax year as Dec has passed?  Or would it have to be the 2007 tax year?

thanks

The $82,000 exclusion is added back for purposes of computing the tax.  Thus, the tax for converting a trad IRA to a Roth IRA may result in more tax $$ than you thought.

Any conversion done during 2007 will be a 2007 conversion, not a 2006 one.

Run an estimate, with the help of a professional tax preparer on 2006 tax software.