1. Yes, usually the rule is that you have to amend when forms change and/or it has an impact on your tax. In your case it will only change the added explanation statement but not your tax. Recharacterizations have to be reported and the only way to do this is creating the explanation statement.
2. Yes, since when you enter this 1099-R with code R nothing gets carried onto the return. A 1099-R with code R just informs the IRS that the recharacterization happened. The only way to report it is to create that explanation statement.
3. Yes, it wasn't taxable and a 1099-R with code R doesn't do anything to your return. The only way to report it is to create that explanation statement.
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