Roth conversions are done in a particular year, not for a particular year. With no traditional IRA distributions in 2024, your basis from the nondeductible traditional IRA contribution made for 2024 will carry forward from line 14 of your 2024 Form 8606 to line 2 of your 2025 Form 8606 to be applied when calculating the taxable amount of your 2025 Roth conversion(s).
