Brokerage account into an IRA?

I have two accounts : A BROKERAGE AND RETIREMENT (IRA) Could I roll over the Brokerage to the ira?

Terry Says:  Is the brokerage account a self-directed IRA, with the brokerage firm acting as custodian?  If so, you can combine the accounts — BUT, don’t take the money out, or even a check.  Instead have the money transferred from one IRA custodian to the other.

If, on the other hand, it is simply an after-tax brokerage account, you cannot combine it with a tax-sheltered IRA.  But if you want to use the money in it to open an IRA, then you must sell the stocks, and pay the taxes (capital gains, or losses) on the brokerage investments, and then make your IRA contribution to either a tax-deductible tradtional IRA, or a ROTH IRA, depending on your income level.  You can make it an after-tax (non-deductible) ROTH IRA if as an individual filer your income is under about $110,000.