Thank you - I had read that TurboTax article as well as some of your other posts on this topic.
So all 4 criteria do apply.
1) It was a new Traditional IRA at the time of recharacterization.
2) I will amend my 2020 return to report the recharacterized 2020 contribution as nondeductible
3) The conversion to Roth was a few days later with $0.01 in taxable gains
4) The entire Traditional IRA value was zero after conversion
What's not quite clear is the Traditional contribution. If the recharacterization of a 2020 Roth contribution was done on April 1, 2021, prior to the 2020 filing due date, then isn't it as if the Traditional contribution was made for 2020 still?
It sounds like you are saying here to report it in the 2021 filing as a 2021 contribution instead:
"First you must enter your Traditional IRA contributions (if there were 2020 contributions)."
