Nondeductible traditional IRA contributions are required to be reported on line 1 of the Form 8606 for the year for which the contribution was made. With a $5,500 contribution originally made to the traditional IRA and a $1,000 contribution made to the Roth IRA for that same year and subsequently recharacterized, you contributed $6,500 to your traditional IRA for that year. Your Form 8606 for that year should have had $6,500 on line 1 (assuming that you were covered by a workplace retirement plan and that your MAGI was above the limit where your traditional IRA contribution is nondeductible).
