When you recharacterize the Roth IRA contribution to Traditional IRA, it is treated as if you made a contribution to your Traditional IRA. Since you did not take the deduction, you are required to file Form 8606 to track the basis. The purpose of amending your 2021 return is to generate Form 8606. It won't impact your tax liability because there is no deduction for either Roth or the Traditional IRA recharacterized from Roth IRA.
@asb4
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
