Thank you for your detailed response! I called the broker and had already told them it wasn't a G event. They knew it was a check going to a Roth, but they said how they show that is they put a taxable amount in box 2 and leave the G.  They refused to amend the 1099R. And the new broker won't issue a 1099 for the conversion in 2021 since it was put directly into a Roth a/c.  I had decided just to amend 2020 and record the Roth conversion then, since it didn't make sense to me to 'create' a 1099R in 2021.  So what you're saying makes logical sense.  Thanks again!