My wife and I file married separately in the community property state of New Mexico. In 2021, we both converted traditional IRAs to Roth and paid estimated taxes on the conversions. All of the accounts were contributed to during our marriage, but long before we lived in a community property state. They've just been sitting for years, until 2021 when we moved old employer accounts into IRAs and then converted to Roths. Does this need to be counted as income adjustment on Schedule 1, line 9 for the community property income adjustments, where you "even out" your income between the two of you? Thanks!
