Please go to your original topic, where good info is being provided.

I will copy here for reference, in case others find your topic here:

Please stop applying the word "backdoor" to anything here. That's an entirely different process. You seem to treat these activities as synonyms, but they are not. Let me help:

"backdoor Roth, her income is above threshold and IRA contribution are nondeductible)"

The Trad IRA would be made as nondeductible if you are taking advantage of the Backdoor provision. That's because the person can't contribute to a Roth based on income thresholds, but your taxpayer is not making a contribution. This entire scenario is not Contribution. It's not New Money. That's also why income levels have nothing to do with your taxpayer's scenario. All of this is misleading for the issue: backdoor, nondeductible, contribution, and income levels. Those are for an entirely different situation.

Your taxpayer has funds from an employer, and you are trying to determine if they were handled properly for distribution, rollover and conversion. These three words: distribution, rollover, conversion.

Also:

"pay a 10% penalty for more than 60 days of rollover"

That penalty is because of Early Distribution. Not because of missing the rollover deadline. There is no penalty for doing something that isn't even allowed. It would be undone, if not allowed. There are extra costs, for ignoring something that should not have been done and doesn't get undone.