Thankyou Ray, that's what I was looking for. I was aware of the Roth being tax free and that is actually why I am asking the question regarding a Traditional IRA withdrawal. My other regular income is going to be relatively low this year and thus thought it was an ideal opportunity to withdraw a significant amount from my Traditional IRAIRA  and transfer most of it to my Roth with a minimal tax impact, as opposed to doing it in 2022 when my taxes will probably be in the 22% bracket due to a pension and SS starting that year.