1. If the distribution from the 401(k) for the rollover to the traditional IRA occurred in 2023, it's reportable on your 2023 tax return. Nothing about this rollover would be reportable on your 2022 tax return.
2. Investment performance aside, it doesn't matter when in 2023 you do the Roth conversion. Any distribution from the traditional IRA in 2023, including one for a Roth conversion, is reportable on your 2023 tax return. No matter when it is done, nothing about this Roth conversion is reportable on your 2022 tax return.
