Retirement tax questions

You can only recharactorize a Roth conversion from a Traditional IRA back to a Traditional IRA.   (Rechactorized means putting it back to where it came from).

You cannot convert a Roth IRA to a Traditional IRA which is this would be since the Roth is not a conversion  but a rollover from an existing 401(k) Roth.   Since a Roth is after-tax money, converting it to before-tax money cannot be done and is not allowed.

(Note that after Dec 31, 2017 Roth recharacterizations can no longer be done under the new tax law).
**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.**