Just a heads up here:
I withdrew $30k, deposited $20k to the Roth and allocated $10k for taxes.
The 20K rolled over is subject to taxes, as I"m sure you know.
The 10K that you did not roll over is also subject to taxes *AND* a 10% early withdrawal fine if you were not of retirement age at the time of the withdrawal. The fact you "withheld for taxes" doesn't matter. But it can be exempt from the fine if you have claim to having withdrawn it for a valid COVID-19 purpose, such as losing your job *BEFORE* you made the withdrawal.
