A Roth conversion is not limited based on the year you contributed to your traditional IRA, but rather on the year you actually perform the conversion. The conversion results in taxation of any untaxed amounts in the traditional IRA.
If you deducted your traditional IRA contributions and then decided to convert your traditional IRA to a Roth IRA, you will need to pay taxes on the pre-tax assets. Additionally, if you convert any investment earnings from your traditional IRA to your Roth IRA, you will have to pay taxes on the earnings.
irs.gov
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