I have two IRA Accounts. In one I put only deductible contributions, in the other I put only non-deductible contributions. I thought I would be smart in 2000 and only convert the non-ded. IRA to a Roth, thereby paying taxes only on the earnings. But when I went to do my taxes, I found out that apparently I wasn't allowed to specifically identify the funds that were converted. So that a fraction of both accounts would be considered by the IRS to have been converted, not all of one account and none of the other. Does this match everyone else's understanding?