In 2020, I contributed $6,000 to my Roth IRA. March 2021, I realized my income prevented me from making that contribution to my Roth IRA in 2020, so I recharacterized the $6,000 contribution (which had appreciated to $6,600 by time of recharacterization) as a contribution to a new Traditional IRA (TIRA-2020). On my 2020 tax return, my tax expert at the time filed an 8606 saying I made a nondeductible Traditional IRA contribution of $6,000 but did NOT say that this amount was converted to a Roth IRA.
In March of 2021, I converted TIRA-2020 to my Roth IRA (with the value being converted now $6,900 due to appreciation; backdoor #1). Also in 2021, I contributed $4,000 to a new Traditional IRA (TIRA-2021), which I converted shortly thereafter to my Roth IRA (backdoor #2). In January 2022, I contributed another $2,000 to my TIRA-2021 and converted it to my Roth IRA (backdoor #3).
Now it is 2022 and I've received two1099-R forms:
1099-R #1: Roth IRA distribution for recharacterization to TIRA ($6,600)
1099-R #2: TIRA distribution for backdoor ($6,900 + $4,000)
What is the correct way of accounting for this?
