Not sure if it makes a difference, but the $5500 in my first traditional IRA account remains in that IRA account...I never converted that to a Roth.
"If the amount rolled over from the 401(k) to your traditional IRAs was greater than $17,500 and all pre-tax, more than half of your 2021 Roth conversion will be taxable."
It was greater than $17,500. But again....I have left that money in my traditional IRA and never converted that.
I have basically left my first IRA as is as I really didn't to deal with the tax gymnastics of a Roth conversion. Instead, I am doing that with my 2nd IRA acount.
