My apologies, you are correct and I was going in the wrong direction. Your help provided the answer I needed: A Covid Distribution cannot be converted to a Roth IRA, I get it now. And a Roth Conversion is not affected by the 2020 Cares Act, these are different animals, so to speak. I do wish that the IRS had provided some way to see this more clearly by the non Tax professionals among us, since I am not any sort of Tax professional or attorney. I did not understand until now. Thank you for your patience in explaining this to me, and I hope this question and answer format can be useful to some other people who may be unclear about how a Covid Related Distribution or a Roth Conversion will be treated. Nothing has changed for how a Roth Conversion is treated, as always the entire tax expense must be paid in the year the conversion is taken. It is good to ask questions, we can always learn things that way rather than not asking, where no learning takes place at all. Thank you.
