If you are using money of an IRA to pay taxes during roth ira conversion, are the amounts taken out to pay taxes subject to the 10% early withdrawal penalty?

Yes.

You must normally pay taxes on a conversion out of pocket. If you use the IRA money to do it, then that is equivalent to taking a distribution from the IRA and using that to pay taxes for the conversion of the remainder. The distribution is subject to penalty like any other distribution.

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