Backdoor Roth Conversion should be partially attributed to prior year

[PCARREON]

I've run into a situation with a backdoor Roth conversion that ProConnect believes is completely attributed to 2025.

Background - when preparing this client's 2024 return we discovered she had only funded her IRA for $6500 and could do another $500. Every year she does non-deductible contributions to her regular IRA and then immediately converts them to her Roth. As we found the issue before the date the return was due, she contributed and then converted an additional $500.

This year's 1099-R for the traditional IRA has boxes 1 and 2 at $7500 with Box 2b checked and distribution code 2 (early distribution, exception applies). 

The distribution correctly has the amounts distributed in 2025, however $500 of that should be attributed to 2024's conversion. I've been looking all over the input fields and cannot find where to enter that information so ProConnect wants to add the $500 as a taxable IRA distribution. 

If anyone can point me to the correct entry field, or check box, I'd really appreciate it. I've looked everywhere I can think of and just can't seem to locate the correct field.

[PhoebeRoberts]

Adjustments to Income, Traditional IRA, Form 8606. The $500 of basis should have carried here automatically if you filed the 8606 to report nondeductible contributions on the 2024 return.

[PCARREON]

Thank you. It didn’t carry forward as we weren’t certain at the time of filing that she was going to make the deposit. I did add it in that screen and the $500 is now gone! Hopefully that’s correct. Thank you so much for your help. Sometimes you just know what it should be, but can’t figure out how to get it to read properly. 

[qbteachmt]

Contributions are entered for the tax year.

Conversions are for the calendar year of conversion.

If you contribute a 2025 nondeducted Trad IRA amount now, and convert it now, that 1099-R and conversion are for 2026. There is no backdating a conversion. The Basis is from tax year 2025.

So, if you didn't convert the full amount, but convert the rest in 2027, it's a 2027 conversion. The year of contribution is meaningless. Basis is what matters, for Backdoor.