I spoke to my client to clarify. In an effort to make things less confusing, I only asked about one of my clients roll overs. My client left employment from two jobs where contributions were made to their Roth Designated accounts. One job was from 2010 (was never rolled over even after leaving employment) and the other was 2017 and both were rolled over in 2021. All of the Designated Roth Accounts were rolled over into one new Roth IRA. From the 2017 investment, my client received a check in May, but rolled it over in June, the 2010 investment was a direct roll over. Two distributions from the new Roth IRA were made in 2021, one happened two weeks after the roll over into the Roth IRA and another in August. Are you saying that the new Roth IRA contribution amount is the total of the roll overs, or do I have to track that the roll overs were part from contributions and part from earnings? I have searched IRS code, but I haven't found a clear answer, and I'm unsure if this is a conversion since they are both Roth accounts?