Retirement tax questions

Since the recharacterization technically did happen in 2019, and that is what the 1099’s are showing, I would do the current 8606 as if you did not file one last year (you paid no tax on it anyway and would not amend the return but put everything into this year.)

 

Current year IRA of $6,000, prior year basis of $2,570 = total basis in IRA of $8,570.  Total distributions of $6,000+$2,617=$8,617 - taxable distribution will be the difference of $47.  (Your item 2 says “1099 for traditional IRA contributions shows $8616.52” - I assume you mean it shows DISTRIBUTIONS of that amount (1099’s are for distributions not contributions.).