Does a Roth rollover amount include or exclude the amount of federal and state taxes withheld?

[jmikepowell]

Does the Roth conversion I report equal the amount I moved from my IRA account to the Roth IRA account?

[dmertz · Accepted solution]

The amount converted is the amount that reached the Roth IRA.  If some was withheld for taxes, you would need to substitute other funds to complete the conversion of the entire gross distribution.  The same would be true for a rollover.