I believe you need to wait until the taxpayer receive the 1099-R and the Form 5498. If the taxpayer is converting from Traditional to Roth, he or she may have to pay taxes if they got a deduction in previous years. They are going from a pre-tax account to an after tax account. It they took a deduction before, they have to give the deduction back. If it is a backdoor Roth conversion, the amount for the tax year is tax free because they never took a deduction for that amount. Be aware that if they rollover from a Traditional and never took a deduction, you have to find out the basis, otherwise they will be taxed for the amount rollovered. The basis is entered on Form 8606. Sometimes it is very difficult to figure the basis if they do not track all the contributions. Once you enter the information in the 1099-R worksheet, scroll down to B-5 and check it. Hope this helps.