Well, you've held your Roth long enough to move money out without penalty -- BUT I highly suggest you DONT! This money will continue to grow tax-free -- and an be passed on to your children tax-free, and continue to grow. And there will be no required distributions from it. This is a very valuable nest egg!And I suppose you could use that money to make a deductible contribution to another IRA -- IF you have earned income of at least that amount. But that's really silly and counter-productive.Pay the taxes on your income now. Or open a deductible IRA or contribute to a 40l(k), or a health savings account, to reduce your AGI!!