The situation DavidD66 was answering is different. In that case, the person wanted to initiate the conversion in 2021 and have it count as as 2020 conversion. DavidD66 rightly said "A Roth conversion is only recognized for the year it occurs". In my case, I actually initiated the conversion in the year I want to claim it.
So in the case of a Roth conversion via a 60-day rollover, does it "occur" when the money is withdrawn from the traditional IRA? Or does it "occur" when the money is put into a Roth (within 60 days). That was the essence of my question.
And I think the answer is, as dmertz said, when the money is taken out of the traditional IRA. That's when it will get reported on a 1099-R. It is the same result as if I did a conversion right into a Roth, immediately withdrew it from the Roth, and then put it back in the Roth within 60 days.
