To recharacterize a contribution, you must generally
have the contribution transferred from the first IRA (the
one to which it was made) to the second IRA in a
trustee-to-trustee transfer. If the transfer is made by the
due date (including extensions) for your tax return for the
tax year for which the contribution was made, you can
elect to treat the contribution as having been originally
made to the second IRA instead of to the first IRA.
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Then (important) make the non-deductible election on your tax return for that amount now in the second IRA (Traditional).
