The amount that you made direct contributions and/or converted and paid tax on is considered to be your Roth basis that can be withdrawn at any time tax and penalty free. Any earnings withdrawn are taxable and subject to an additional 10% penalty if under age 59 1/2. You would find the taxable amount for each year that was converted on the 8606 form for that year under the conversion section taxable amount.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
