Thank you so much for your answer. I can make the amount not included in the gross compensation on line 1a.
However, I am still not sure about how PA dept. of revenue will know the amount was not included on line 1a due to Roth IRA conversion since 1099 R (which may need to be submitted along with the return) only shows the distribution amount and other information, but not whether the amount was directly converted into Roth. Is there some other document(s) that need to be submitted along with the return such as federal 8606 (which shows Roth conversion) or some other PA or federal document(s) that I am not aware of?
Thank you.
