Roth conversion. How to pay taxes not from the account being converted.

Yes, you can make a one-time estimated tax payment to cover the liability from your Roth conversion. Since you are under age 59½, using IRA funds to pay the taxes would likely trigger a 10% early withdrawal penalty on the amount withheld; paying from non-IRA funds avoids this and maximizes the tax-free growth. **Federal:** You can pay online via **IRS Direct Pay** or the **Treasury Direct** website. Select "Estimated Tax" and the applicable tax year. Alternatively, you can mail **Form 1040-ES**. To avoid underpayment penalties, ensure your total annual withholding and timely estimated payments meet the "Safe Harbor" (100% of last year’s tax liability, or 110% if your AGI was over $150,000). **Pennsylvania:** PA taxes retirement distributions at a flat rate (3.07%), but usually only if taken before age 59½. However, since Roth conversions involve federal taxable income, you should verify if your specific plan contributions were previously taxed by PA. You can pay PA estimated taxes online via **myPATH** or by mailing **Form PA-40 ES**. Consult the "Annualized Income Installment Method" (IRS Form 2210) if the conversion happens late in the year to further mitigate penalty risks.