Roth Recharacterization Question

In March and June of this year the client did a Roth conversion. The client is not able to make a Roth contribution now so they need to return the money to this SEP IRA. Since it is past the deadline for Recharacterization of Roth conversions due to new tax reform regulations, what is the best way to get the money back to this account? Can they recharacterize other funds in the Roth account and not specially the funds that were converted?



  • A taxpayers ability to make a Roth contribution does not impact their ability to do a Roth conversion.
  • The Roth IRA contribution limit does not apply to conversions.

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