Since you mention Form 8606, I assume that your Roth IRA distribution is a nonqualified distribution. Assuming that the distribution occurred in 2023, the Roth IRA contribution basis on line 22 of your 2023 tax return would be $150. If you are eligible and contribute another $50 before the end of 2023, your basis will be $200 and your $200 distribution will be free of tax and penalty, no earnings distributed. For the purpose of determining the taxable amount of distributions, the distributions are treated as occurring on December 31 of the year in which the distributions occur.
If it has been less than 60 days since your $200 Roth IRA distribution, you can roll over some or all of that distribution. However, that would be subject to the one-rollover-per-12-months limitation, so if your funds are limited and you would not be maxing out your 2023 contribution limit, new contributions would probably be better than doing the rollover.
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