This Form 1099-R is erroneous. Code G with the IRA/SEP/SIMPLE box marked can be used only to report a rollover from a traditional IRA to a traditional account in an employer plan (401(k), 403(b) 457(b) or the federal TSP). A Roth conversion is not a "direct rollover." A direct rollover always involves movement of funds to or from an employer plan.
You'll need to contact the payer and have them correct the Form 1099-R to have code 2 (if under age 59½) or code 7 (if age 59½ or over) in box 7 with the IRA/SEP/SIMPLE box marked. This Form 1099-R must also have $21,106.84 in boxes 1 and 2a with box 2b Taxable amount not determined marked.
