If you neither have a 2018 8606 form or deducted the Traditional IRA contribution on Schedule 1 line 32 then it would appear that you only filed an explanation statement about a Traditional IRA to Roth recharacterization that did not occur. Because there is no 2019 1099-R (code R) that reports a recharacterization, and it makes no difference to your tax amounts of either year, then just ignore it. In the (very unlikely) chance that the IRS will every question the explanations statement in error, a simple phone call should settle it. I doubt that you will ever hear.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
