I had the same question, and called Covered California representative. I too, converted $$ from regular IRA to Roth IRA this year.
After some discussion with her supervisor, the representative told me to "ask your tax advisor". She had no clue as to how to handle this question.
In my mind, this is not "income" from which I can spend, even though it is technically "taxable", to the IRS.
You could, in theory, list the Roth conversion amount as both income and deduction, for the purposes of Covered California.
Just a thought. I am not a tax advisor, or expert in this field, just being logical.
