Entering a conversion from a traditional IRA to a ROTH

[randmac]

As I understand it, doing a conversion from a traditional IRA to a ROTH IRA should avoid the income and contribution limits for ROTH IRA contributions, correct? And thereby avoid excess contribution penalties,

Assuming yes, after I enter my Traditional IRA 1099-R distribution (indicating it was used for a conversion), and when I am in the following section:

o Deductions & Credits

  o Retirement & Investments

      o Traditional & ROTH IRA contributions

           o ROTH IRA Contributions

And assuming this is my only IRA activity for the year, do I enter the conversion amount as a ROTH IRA Contribution on this page (if I do this, it seems I trigger an excess ROTH IRA contribution penalty)?

Or do I say that I did not contribute to a ROTH IRA (which avoids the penalty, but I don't know if this is the correct way to handle this conversion)?

Thanks in advance for any guidance.

[dmertz]

You contributed to a traditional IRA, not to a Roth IRA.  The conversion is a separate transaction handled by entering the Form 1099-R that reports the distribution from the traditional IRA.

[VolvoGirl]

And a conversion is not a new contribution.  You didn't make any contributions to anything.  You only enter the 1099R and not under Deductions &  Credits.