Roth Conversions Made On or After January 1, 2018 Are Not Eligible for Recharacterization

Before requesting a Roth conversion be sure you will not want to reverse it later!  New IRS regulations have discontinued the ability to recharacterize, or undo, a Roth IRA conversion.  Conversions made in 2017 may be still recharacterized to a traditional IRA until October 15, 2018.  For details, see https://www.irs.gov/retirement-plans/ira-faqs-recharacterization-of-ira-contributions.