Is a Roth Conversion from a traditional IRA different than a contribution to the Roth IRA?

[Tom20101]

Is a Roth Conversion from a traditional IRA different than a contribution to the Roth IRA?

[AnnetteB · Accepted solution]

Yes, conversions from a Traditional IRA to a Roth IRA are not counted as a contribution to the Roth IRA. 

If you are reporting a conversion, then you only enter the information from the Form 1099-R showing the distribution from the Traditional IRA.  You do not enter into your return that you made a Roth IRA contribution.