Thank you for your response. I help her with her tax. I have a question on step 10. She wants to get tax deduction 2023 that's why she characterizes Roth IRA. She plans to convert back to Roth in 2025 or 2026 if her income drops to $40K. If she selects "No" on "Choose Not to Deduct IRA Contributions", she can get tax deduction for 2023. Does it mean that she can't convert back to Roth IRA in the future? If she selects "Yes" on "Choose Not to Deduct IRA Contributions", then she doesn't get any tax deduction for 2023, but she can convert back to Roth IRA in the future? Is it better to let the contribution stay in Roth IRA if she doesn't get any tax deduction since her income only $60K?
