Lines 2 and 14 reflect nondeductible traditional IRA contributions. Basis in nondeductible traditional IRA contributions affects the taxable amount of any traditional IRA distribution, including a Roth conversion.
When your Roth conversion is partially taxable and partially nontaxable due to having basis in nondeductible traditional IRA contributions, for the application of ordering rules on eventual Roth IRA distributions, Roth conversions have two parts. The part of the particular Roth conversion that was taxable when converted is distributed before the part that was nontaxable when converted. This ordering is relevant if you have not yet reached age 59½ and it has been less than 5-years since the beginning of the year in which you did the Roth conversion.
