No. In calculating your modified AGI for the purpose of the limitation on Roth IRA contributions, the amount of your Roth conversion and taxable rollovers from qualified retirement plans to a Roth IRA are subtracted out. However, taxable In-plan Roth Rollovers from the traditional account in a qualified retirement plan like a 401(k) to the Roth account in that same plan are not subtracted out.
