IRA amount Converted to Roth in 2022 is now worthless.

My client made a Roth conversion in 2022 (around $9,500 on the 1099-R). He invested in option trades (not my advice) that expired leaving the account at -0- value. Can the tax on the $9,500 be avoided with a recharacterization or other means?



No. Recharacterization of conversions was suspended in 2018, and that would have been the only time limited solution to one of the tax aspects of this problem. The other tax problem is that there are no cap losses for IRA investments.

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