A code N is reported the exact same way as the code R. The only difference is the code N goes on your 2019 tax return and the code R on 2018. They are both entered in the IRA Roth contribution interview in the exact same way with the explanation. The only other difference is that a code R if entered into the 1099-R section does nothing whatsoever so there is no need to enter it at all, but a code N will put the box 1 amount on the 1040 line 4a, so it should be entered, but the recharacterization must be done as described above.
**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.**
