dmertz
Level 15

Retirement tax questions

Report it as indicated on the Form 5498 provided to you by the IRA custodian.  Since the IRA custodian should have prevented you from contributing $10,000 as regular contributions, so your Form 5498 will likely show in box 1 $2,000 as regular contributions (which you would enter as your contribution for 2021).  If the $8,000 is shown in box 2, it would be entered only as rollover (which you would indicate when entering the Form 1099-R for the distribution).  If the $8,000 was instead a repayment of a disaster distribution, it would be entered as such.