to show the grand total of distributions on Line 4a and make the IRS happy, include all 1099-Rs.
the recharacterization is a contribution, obviously not taxable.
assuming your Traditional IRA was empty before,
the conversion to a Roth is not taxable if the contribution above was marked non-deductible.
Net result : no tax, line 4b should be zero.
if you had money in the Traditional IRA before, you can't do a backdoor Roth so there would be tax on the Roth conversion, prorated against your IRA basis.
@tobyicnoise
sorry for any confusion
