Use this form to request one of the following: a Roth Conversion (conversion from a Traditional IRA, Simple or SEP account to a Roth IRA), or a Recharacterization (correct a contribution or conversion from one account to another).
Roth Conversion requests: Complete Section 2
Please note that converting the Traditional IRA, SIMPLE IRA or SEP IRA account to a Roth IRA will be reported both as a distribution on which you may owe income tax and a conversion contribution to the Roth IRA.
Recharacterization requests: Complete Section 3
Please ensure that this recharacterization is legal and is within the time limits imposed by IRS regulations and to report the recharacterization on Form 8606 as required by those regulations.
*** Effective January 1, 2018, pursuant to the Tax Cuts and Jobs Act (Pub. L. No. 115-97), a conversion from a traditional IRA, SEP or SIMPLE to a Roth IRA cannot be recharacterized. The new law also prohibits recharacterizing amounts rolled over to a Roth IRA from other retirement plans, such as 401(k) or 403(b) plans.
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