dmertz,
Thanks for your explanation. You are right about the IRS instruction. But my situation cannot be solved by form 8606.
Here is a uncommon case happened to me: When I prepared my 2022 tax return in Feb. 2023, I found that I forgot to take 2022 RMD ($2000) by the end of 2022, and the financial company hosting my IRA account also forgot to remind me before taking my request for a Roth conversion so that the 1099R of 2022 contained Roth conversion only. After I contacted the company, in March 2023 they did distribute $2000 missing 2022 RMD with a letter confirming this "Adjustment". Also they sent me a corrected version of 2022 1099R including the amount of missing 2022 RMD, and my 2022 tax return was filed on April14, 2023 based on this corrected 1099R .
Now the 2023 1099R bo1 & box2a include the $2000 of “Adjustment” which occurred in 2023 but already paid income tax for 2022. The company declined to issue an amended 1099R, just suggested to modify the amount by myself with explanation and supporting docs. What should I do to avoid double-taxation on this $2000 if not change 1099R box2a?
