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Retirement tax questions
My understanding is that you made a $5,800 excess Roth IRA contribution in 2020 that went unresolved until 2022 when you receive a distribution of the $5,800 excess (information from another of your questions). There was no recharacterization of this Roth IRA contribution. Given that you made no traditional IRA contributions for 2020 and no IRA distributions in 2020, there is no reason for your 2020 tax return to include a Form 8606 at all. The only thing that should be present is a Form 5329 Part IV reporting the $5,800 excess Roth IRA contribution, resulting in a $580 penalty.
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