Can I recharacterize a rollover or conversion to a Roth IRA?

A conversion from a traditional IRA, SEP, or SIMPLE to a Roth IRA can't be recharacterized. This restriction also applies to amounts rolled over to a Roth IRA from other retirement plans.

Any contribution amount that has been converted or rolled over into a Roth IRA can't be recharacterized as a traditional IRA contribution.