Retirement tax questions

When did you perform the conversion?

 

The $186 excess will be taxable but should also result in a 6% penalty for this year and every year after until it is withdrawn.  

 

Did you really contribute $186 excess, or is that the amount of earnings included in the conversion?  That's not an excess contribution, because conversions and rollovers are not considered contributions.  It's just a gain in value in the account so it's taxable when you convert.