Hi,
When filing an amended tax return for a 2020 Roth IRA recharacterization to a traditional IRA for excess contribution, do you file as a "special situation" pursuant Section 301.9100-2 Election, or do you just file with a brief description outlining the recharacterization?
For example, excess contribution was made in 2021 to Roth IRA for 2020 tax year before May 17th, 2021 and recharacterization to traditional IRA completed after May 17th.
Thanks!
