There is not limit to the amount of a Traditional IRA you can convert to a Roth IRA. This is a taxable event, so the amount you convert will be subject to tax. If you do the conversion in 2021, it will be reported on your 2021 tax return that you will file in 2022. You will receive a Form 1099-R from your Traditional IRA custodian that you will enter to report the conversion.
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