The traditional IRA contribution that you made for 2020 in 2021 is reportable on your 2020 tax return. Any Roth conversion that you did in 2021 is reportable on your 2021 tax return.
If you similarly made a traditional IRA contribution for 2019 in 2020 and you did a Roth conversion of that money in 2020, the traditional IRA contribution for 2019 was reportable on your 2019 tax return and the 2020 Form 1099-R reporting the distribution that was converted to Roth in 2020 is reportable on your 2020 tax return. Any amount that appeared on line 14 of your 2019 Form 5329 transfers to line 2 of your 2020 Form 8606 to be used in determining the taxable amount of your 2020 tax return.
