The $0.01 converted in 2022 will round to zero, so this conversion will not have any effect on your 2022 tax return.
The conversion performed in 2023 will be reported on a 2023 Form 1099-R and is reportable on your 2023 tax return. Assuming that your traditional IRA contribution was nondeductible, that will appear on your 2022 Form 8606 Part 1 with the resulting amount on line 14 carrying forward to line 2 of your 2023 Form 8606. If you make a nondeductible traditional IRA contribution for 2023, that will add to the basis carried in from 2022. If you then convert that amount before the end of 2023, you'll have both conversions appearing on the 2023 Form 8606.
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