The account has already been recharacterized. If what you're saying about the 1099-R is true ("A code R 1099-R does nothing whatsoever if entered into the 1099-R section of an amended 2020 return. It does not get sent to the IRS and nothing goes on the tax return at all. The only purpose of the 1099-R is to report the recharacterization to the IRS, but it still must be reported on your 2020 tax return."), what is the advantage of waiting to file with it? Wouldn't it be better to file the amendment now before Oct 15th 2021?
