IRA withdrawal when contributions were never a deductible

[taxchamp]

None of my additions to my regular IRA ever qualified to be a tax deductible amount.  This represent 40% of the total value of the account.  If I take the RMD, how much is federally taxable? All or 60%.

Secondly, if I were to convert $10,000 of this traditional IRA to a Roth IRA is all of it taxable, or 60%.

[Anonymous_]

I'll page @dmertz