Did she take her 2018 RMD amount out of the Traditional IRA prior to the Roth conversion? No part of a RMD is eligible for rollover or conversion and the RMD amount must be satisfied first before the remainder can be converted. You cannot convert a Traditional IRA to a Roth and then take the Traditional IRA RMD out of the Roth it must be taken for the Traditional IRA prior to conversion.
A code 8J would indicate that the box 1 amount was returned as an excess contribution (a RMD converted would be an excess contribution.)
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
