Retirement tax questions

Yes.  4a is correct.  You had two distributions and both must be reported to the IRS (even if it is the same money).  4a is the gross amount listed in box 1 of each 1099-R.

 

(I am assuming the 1099-R for the recharacterization has a code N in box 7.)

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**