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@Accountant-Man wrote:

A ROTH conversion creates taxable income, but it adjusted out for ROTH allowance(so you say, and I believe you).

A ROTH rollover doesn't create taxable income, so why does it create ANY income?

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Unfortunately Congress originally used the term "rollover contribution" in IRC 408A to describe what we refer to today as a Roth IRA conversion.  So both terms are correct (even if one is clearly misleading and confusing!)  The IRS uses both terms at different places on their website and in publications.