kaaraa69, based on your description I would expect one $7,000 Form 1099-R for your Roth conversion, a $100,000 Form 1099-R for the rollover from the 401(k) to your wife's traditional IRA and a $107,000 Form 1099-R for the Roth conversion for your wife's Roth conversion. Indicating that the $107,000 was converted to Roth should cause $100,000 to be added to income.
Is it possible that the rollover from the 401(k) was directly to the Roth IRA rather than first being rolled over to your wife's traditional IRA? If so, I would expect the $100,000 Form 1099-R to have $100,000 in boxes 1 and 2a and code G in box 7. Then her other Form 1099-R would only show a rollover of $7,000.
I'm assuming that all amounts were rolled over to the Roth IRA in 2020.
