@tccpg289 It is not true that such conversions should ultimately be nontaxable.

In order for the conversion to be totally nontaxable, all of the spouse's IRA accounts, if there's more than one, must consist only of nondeductible contributions and no earnings.  Otherwise, prorata rule will apply.

If all of the following are true, that's when you have a clear case that the conversion is nontaxable:

• spouse had only one IRA account;
• that account had no previous contributions;
• only nondeductible contribution was made; and
• conversion was made before any earnings was accrued.

We don't know whether that's the case for your client.  Hopefully, you do.