Yes. You had to pay taxes on the traditional IRA before conversion so this explains why you were taxed in 2016. Regardless though, the Roth conversion in 2016 is a separate event from your distribution in 2023.
Assuming this is a premature distribution for the reasons given in my previous post, these are still two separate events and is still taxable in 2023 without regard to the taxes paid in California in 2016.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
