Thank you very much! So did understand you correctly: I first amend 2022 return to change the $7500 IRA to a non-deductible IRA and incur a tax. (I had neglected to put code BB in the W-2, otherwise Proseries would have found my mistake.) Next, in 2024, I suggest she take the entire IRA kitty worth $16,500 plus the whopping $2 in earnings and turn it into a Roth without penalty. The $7500 nondeductible IRA will not be taxed, so only 9K will incur a tax in 2024. That sounds like a better option than to file the pesky Form 8606 starting at age 75 for the rest of her life for a minuscule fractional deduction.