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you would report it in Deductions & Credits as a Roth contribution and then you will get a question whether you recharacterized it and would enter the details of the recharacterization.
recharacterization: the original amount to the first IRA you report as contribution to the second IRA, earnings move but that is ignored.
You must use a trustee-to-trustee transfer before the due date April 15,202x ( or Oct 15, 202x if 1040 was timely filed or extended).
You will instruct trustee to calculate the allocable earnings.
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