Trying to fix some 8606s from many years ago. I have a 2009 5498 for a traditional ira which shows traditional ira contribution in box 1 and the recharacterized Roth amount in box 4. Is the year of the form (2009 form) the year it should be reported on the 2009 8606? My understanding is that even if it was recharacterized in 2010 (before tax deadline) that since contribution was for 2009 it should be included on line 1 of 8606 along with the traditional ira contribution for that year? i have a corresponding 2009 5498 for the ROTH showing the original contribution.
