"I just ignored the 1st 1099 and added those $$'s to the 2nd 1099."
Adding No.1 into No.2 is not ignoring No.1.
Adding No1. Box 1 for inclusion on Line 4a is reasonable. but 4a is then not the amount you converted.
The amount you converted is 1099-R No.2 Box 1. Enter on 8606 Line 8.
If you added $309.28 to be included on Line 4b, that is incorrect.
You should see "taxable amount not determined" on 1099-R No2. In which case 309.28 or any other amount in box 2a is ignored.
Form 8606 determines the amount that goes on Line 4b.
@TomDx
