Undo Roth Conversion 2022

We have a client that converted a $25k IRA to a Roth at the beginning of 2022. With the market down the account is worth about $7,000 less. Can they undo the conversion for 2022, then redo it again at some point?



No. Recharacterizations of Roth conversions done in 2018 or later were eliminated by the TCJA, therefore this conversion cannot be undone.

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