Roth IRA Tax Hack?

Specifically for b-school students. I'm currently in my second year (graduating in 2021) and was thinking about consolidating my 401ks ($120k in total) into an IRA and potentially converting all or portion into a Roth IRA to take advantage of my low income year (only income for 2020 is $35k from my internship). Is the only consideration here whether I expect my tax rate to be higher in the future than today or are there other things I should be thinking about? I'm kind of an idiot when it comes to taxes so there may be something obvious I'm missing. Thanks!

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You would also need the cash to pay the taxes on the amount you convert since that will be considered income. But really no other better time to do it. Also, if you only convert a part of it and want to do a backdoor ROTH later, you'll pay prorated taxes on the conversion even if the dollars you're converting to ROTH were already post tax. 

 
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