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Operational checklist

Roth Conversion Custodian Process Guide

Educational workflow for connecting calculator assumptions with custodian requests, transaction confirmations, tax records, and post-filing review. It does not recommend a custodian or tell users whether to convert.

5 process steps15 checkpoints

Before Contacting the Custodian

Prepare account facts and calculator assumptions before submitting a Roth conversion request.

3 checks

Confirm eligible source and destination accounts

Identify the traditional IRA, SEP IRA, SIMPLE IRA, rollover IRA, or plan account involved and the Roth account destination.

Caution: Eligibility and plan rules vary. Confirm account-specific rules with the custodian or plan administrator.

Artifact: Account eligibility note

Compare the requested amount with calculator assumptions

Keep a copy of the conversion amount, taxable income, basis, state tax rate, and tax payment assumptions used in the calculator.

Caution: The calculator is a planning worksheet, not a custodian instruction or tax filing document.

Artifact: Calculator scenario

Prepare basis and pro-rata records

Gather Form 8606 history, nondeductible contribution records, and IRA balance records when after-tax basis is involved.

Caution: Do not assume basis treatment without professional review when records are incomplete.

Artifact: Basis record packet

Submitting the Conversion Request

Record exactly what was requested and how taxes are expected to be handled.

3 checks

Record whether taxes are paid from outside funds or withholding

Document whether the user intends to pay estimated taxes from non-IRA money or withhold from the distribution.

Caution: Withholding can reduce the amount converted and may affect penalty assumptions for users under 59 1/2.

Artifact: Submitted conversion request

Confirm gross conversion amount and processing date

Save the requested gross amount, request date, intended tax year, and custodian processing deadline.

Caution: Year-end requests may be subject to custodian cutoffs and market settlement timing.

Artifact: Submitted conversion request

Capture delivery method and account identifiers

Record whether the request was submitted online, by phone, or by form, plus non-sensitive account references.

Caution: Do not store full account numbers in browser notes, share links, or AI prompts.

Artifact: Submitted conversion request

After Processing

Compare the completed transaction with the original calculator scenario.

3 checks

Save the conversion confirmation number

Keep confirmation numbers, transaction IDs, effective dates, and final processed amounts.

Caution: If the processed amount differs from the modeled amount, update the scenario before relying on estimates.

Artifact: Custodian confirmation

Compare gross amount, withheld amount, and net Roth deposit

Separate the amount distributed, amount converted, and amount withheld so the records can be reviewed later.

Caution: A net Roth deposit may not equal the taxable distribution when withholding or fees are involved.

Artifact: Custodian confirmation

Archive the year-end account statement

Save statements that show IRA fair market value and Roth account activity around the conversion.

Caution: Use statements as review records, not as a substitute for professional tax reporting.

Artifact: Custodian confirmation

Tax Form Reconciliation

Connect custodian documents with tax forms and calculator assumptions before filing.

3 checks

Reconcile custodian records with Form 1099-R and Form 5498

Compare gross distributions, Roth conversion reporting, dates, and custodian confirmations.

Caution: Form 5498 can arrive after filing season; keep transaction confirmations for the filing review package.

Artifact: Tax form reconciliation

Review Form 8606 treatment when basis exists

Connect nondeductible basis records with the taxable conversion amount used for filing review.

Caution: Basis errors can materially change taxable conversion estimates.

Artifact: Tax form reconciliation

Prepare a CPA handoff packet

Bundle the calculator PDF, conversion confirmation, tax forms, basis records, and open questions.

Caution: The packet supports review; it does not replace tax software or professional judgment.

Artifact: Tax form reconciliation

Post-Process Review

Use actual transaction and filing data to improve future calculator assumptions.

3 checks

Update the calculator scenario with actual processed amounts

Replace estimated conversion amounts, withholding, and tax payment notes with actual records.

Caution: Keep estimated and actual scenarios separate so assumptions remain traceable.

Artifact: Post-process review

Document differences between estimate and filed result

Record differences caused by taxable income, basis, state treatment, withholding, or other tax interactions.

Caution: Large differences should be reviewed before using the same assumptions again.

Artifact: Post-process review

Store records for future conversions

Archive the review packet with release version, tax year, custodian records, and professional notes.

Caution: Avoid putting sensitive tax documents into share links, analytics events, or AI chat messages.

Artifact: Post-process review

Review Artifacts

Account eligibility noteCalculator scenarioBasis record packetSubmitted conversion requestCustodian confirmationTax form reconciliationPost-process review

This Roth Conversion Calculator is for educational and illustrative purposes only. It does NOT constitute tax, financial, legal, or investment advice. The calculation results are based on the information you provide and the latest IRS tax rules, which are subject to change. We do not guarantee the accuracy of the results. Please consult a licensed Certified Public Accountant (CPA), financial advisor, or tax professional before making any financial decisions.