I converted $1000 traditional IRA to Roth IRA under age 59.5 for which I received a 1099 R.  According to multiple sources including PA revenue websites, the conversion is NOT taxable even before age 59.5 if you "rolled the entire distribution (100%) into a Roth directly or within 60 days".   However, I am not sure how I can report the conversion.  Pennsylvania does not have a form that is equivalent to federal form 8606 where you can report the conversion.  I also do not see anything on their state income tax form (PA-40) where you can report the conversion.  Could any tax experts in Pennsylvania give any guidance?