Oh my ... did you not ask this question before doing this ???
First an IRA is an individual thing ... so you can take a distribution from YOUR retirement account and avoid penalties on the portion you rolled into YOUR ROTH IRA only. It is still subject to federal and possibly state taxes of course.
And if you don't have enough earned income to make ROTH contribution to either account then you have an excess unallowed contribution since you cannot roll your distribution into her account ... it is not allowed.
