Generally, converting from a pre-tax account to a Roth account is considered income and is taxed in the year the conversion occurs.
When a conversion is made, a 1099-R form will be issued for that tax year by the financial institution that processed the conversion. Box 7 on the form will generally have a code "2" (if under age 59 1/2) or "7" (if over age 59 1/2), which indicates a distribution has occurred.
This article is a good resource for Roth IRA conversions: https://blog.turbotax.intuit.com/taxes-101/taxes-101-ira-conversions-1946/
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