I did not file amended return in time. The amount is mow in a traditional IRA. Can I consider the amount as having been taxed when computing taxes on IRA withdrawals?
Your question is somewhat vague, but suggests that you converted some amount to a Roth IRA from a traditional IRA or from a traditional account in a qualified retirement plan. Converting an amount to Roth and then recharacterizing back to a traditional IRA does not create new nondeductible contributions in the traditional IRA. It only restores to the traditional IRA after-tax amounts that were in the traditional account prior to the conversion.
The recharacterization does not create after-tax money in your traditional IRAs that was not already after-tax money prior to the Roth conversion. By not filing an amended tax return before the 3-year statute of limitations for obtaining a refund of your taxes paid on the Roth conversion, you've simply lost the refund that you would have been entitled to receive had you filed the amendment in a timely fashion.
If some portion of the original Roth conversion was nontaxable due to coming from after-tax contributions to a traditional account in a qualified retirement plan or from nondeductible contributions in a traditional IRA, you must still file an amended tax return with a corrected Form 8606 even though doing so will not result in any tax refund due to the expired statute of limitations for obtaining the refund.
When did you make the recharacterization ? What tax year was the conversion ?
Do you have a 1099-R that reports the recharacterization? What code is in box 7?
Your question is somewhat vague, but suggests that you converted some amount to a Roth IRA from a traditional IRA or from a traditional account in a qualified retirement plan. Converting an amount to Roth and then recharacterizing back to a traditional IRA does not create new nondeductible contributions in the traditional IRA. It only restores to the traditional IRA after-tax amounts that were in the traditional account prior to the conversion.
The recharacterization does not create after-tax money in your traditional IRAs that was not already after-tax money prior to the Roth conversion. By not filing an amended tax return before the 3-year statute of limitations for obtaining a refund of your taxes paid on the Roth conversion, you've simply lost the refund that you would have been entitled to receive had you filed the amendment in a timely fashion.
If some portion of the original Roth conversion was nontaxable due to coming from after-tax contributions to a traditional account in a qualified retirement plan or from nondeductible contributions in a traditional IRA, you must still file an amended tax return with a corrected Form 8606 even though doing so will not result in any tax refund due to the expired statute of limitations for obtaining the refund.