I made a mistake in 2022 tax return, I did not notice a small Roth (code BB) in client's W-2. With her husband's income, she was over the income limit for the $7500 traditional IRA I suggested. I will amend using Form 8606, and taxes will be owed. Client has $16K total in the IRA including the ineligible $7500 from 2022. Client is age 52. Does she have to wait till age 59.5 to move the funds to a Roth without penalty, or can she do it now without penalty and deduct the $7500 from taxable income? Form 8606 is a pain to digest for the next 3 decades and pay a future accountant to file it.