From IRS Form 590-A for 2019
"Conversions
You can convert a traditional IRA to a Roth IRA. The conversion is treated as a rollover, regardless of the conversion method used. Most of the rules for rollovers, described in chapter 1 under Rollover From One IRA Into Another, apply to these rollovers. However, the 1-year waiting period doesn’t apply.
Conversion methods. You can convert amounts from a traditional IRA to a Roth IRA in any of the following three ways.
• Rollover. You can receive a distribution from a traditional IRA and roll it over (contribute it) to a Roth IRA
within 60 days after the distribution.
• Trustee-to-trustee transfer. You can direct the
trustee of the traditional IRA to transfer an amount
from the traditional IRA to the trustee of the Roth IRA.
• Same trustee transfer. If the trustee of the traditional
IRA also maintains the Roth IRA, you can direct the
trustee to transfer an amount from the traditional IRA
to the Roth IRA."
