Client did a Roth conversion in 2018 and now wants to unwind it because he doesn't have the cash to pay the tax. Can that still be done?

[Ephesians3-14]

My client (who is disabled) did a Roth conversion in 2018 and when I prepared the return to tell him he owes $1,500, he said he doesn't have the cash to pay it. Can the conversion be recharacterized? 

[Just-Lisa-Now- · Accepted solution]

 A quick Google search for  "Unwind ROTH conversion 2018"  should answer your question.

[itonewbie]

If that was a conversation, your client cannot recharacterize that to a traditional IRA.  That route was shut down by TCJA, effective from tax year 2018.