If Roth IRA is converted to traditional, is it deductible?

[George Habator]

Hi, all. If securities are transferred from Roth IRA account to a traditional IRA account, is it deductible as if they are new funds being transferred in? Thanks

[Eddie L.]

Can you elaborate? Withdrawals of Roth IRA contributions are tax free and contributions to Traditional IRA are tax deductible with some exceptions of course. You sold some securities in your Roth IRA account and withdrew not in excess of your life to date Roth IRA contributions and then contributed that into a Traditional IRA account? That would sound deductible like new funds transferred in.