recharacterization: the original amount to the first IRA you report as contribution to the second IRA, earnings move but that is ignored.
Upon reporting a Trad IRA contribution (non-deductible) on your tax return, you can then also report a Roth conversion of the contributed amount for net tax of zero, unless your IRA already had a basis.
In that case, it can't be done tax free.
@Marcuz40
