recharacterization is an (statutory) election under IRC section 408 that can be made up until the extended due date. reg 301.9100-2(b) allows for recharacterization as late as six months after the unextended due date of the return as long as the statutory election can be be made as late as the extended due date . its an automatic six month extension so no 4868 needed to be filed. also to be allowed to amend, the 1040 must be timely filed.
Write “FILED PURSUANT TO § 301.9100-2” at the top of the 1040-X (part of the regulatory requirements to obtain the automatic (?) extension.
I will not even try to explain why the statement is necessary since the extension is automatic
