Retirement tax questions

recharacterization: the original amount to the first IRA you report as contribution to the second IRA, earnings move but that is ignored.
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report this on your tax return for the year during which the contribution was made.
Treat the contribution as having been made to the second IRA on the date that it was actually made to the first IRA.

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Your broker says you did two recharacterizations, you don't import both

report N contribution on your 2024 return

report R contribution on your 2023 return