The amount to include on line 1 for a $3,000 Roth IRA contribution to be a nondeductible traditional IRA contribution instead is $3,000, just the amount of the original contribution. The earnings, positive or negative, are still earnings.
If you separately made another $1,000 nondeductible contribution to the traditional IRA contribution for the same year, that $1,000 what also need to be included on line 1.
