Traditional IRA to Roth IRA conversion

My wife are cannot contribute to Roth IRA (due to high MAGI). So we decided to put in $7000 each to our respective Traditional IRA accounts in fidelity. Both of us are maximizing our 401(k) contributions through our employers.

1. I did not had a traditional IRA account. So I opened a new traditional IRA account, transferred $7000 and immediately moved that money to my existing Roth IRA account.
2. My wife already has traditional (current balance $14k) and Roth IRA accounts. So we transferred $7000 in her traditional IRA account but haven’t yet moved the money to her Roth IRA account.
In both the cases, after tax money was transferred to the traditional IRA accounts.

question:

1. Will I incur any tax?
2. Will my wife incur any tax?

3. What forms will we need to file for year 2025 tax return?

thanks.

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