Retirement tax questions

It is my understanding the CARES Act not only suspended the Required Minimum Distribution From IRAs but also allowed tax payers over the age of 70 1/2 to use funds from a Traditional IRA to convert to a Roth IRA.

 I understand that I will have to pay taxes on said Traditional IRA but TT is indicating that I can't convert the funds because I did not receive wages equal to the transfer and the I would be penalized until I correct this issue.

Please advise!