Thanks for your answer. BDA IRA is setup in surviving spouse's name. BDA IRA does not cause any penalty for early withdrawals. Based on what I read up on IRS website, one can convert BDA IRA to Roth IRA as long as BDA IRA is related to Spouse. Turbo tax does calculate correctly this as an income reporting on line 4b without early withdrawal penalty. Only problem is that I am not able to show the amount has been added to ROTH IRA.
