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Level 2
posted Jun 4, 2019 9:08:10 PM

When doing a 2018 Roth IRA recharacterization to a Traditional IRA, do the earnings get included as part of the Traditional IRA contribution?

The Roth recharacterization amount is less than limit and I want  to make another Trad IRA cont (before tax deadline) so that total is 6500. Does the earnings from the Roth rechar count towards the Trad IRA contribution?

We contributed A to Roth, and recharacterized all to Traditional so A + B earnings. I want to then contribute C so that total for 2018 is the limit, D (6500). Does C=D-A-B or C=D-A? 

And in TurboTax Premier, for the Traditional IRA "Tell Us How Much You Contributed" page what do I put into the "Total 2018 Traditional IRA Contributions" box? 

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1 Best answer
Level 15
Jun 4, 2019 9:08:12 PM

The earnings included in the recharacterization, B, are not a contribution.   The remaining amount that you can contribute is C = D - A = $6,500 - A.

Enter C as Total 2018 Traditional IRA Contributions.  Amount A will already have been entered as Roth contribution subsequently recharacterized.  As a result, TurboTax will show A + C on Form 8606 line 1 or on Schedule 1 line 32.

1 Replies
Level 15
Jun 4, 2019 9:08:12 PM

The earnings included in the recharacterization, B, are not a contribution.   The remaining amount that you can contribute is C = D - A = $6,500 - A.

Enter C as Total 2018 Traditional IRA Contributions.  Amount A will already have been entered as Roth contribution subsequently recharacterized.  As a result, TurboTax will show A + C on Form 8606 line 1 or on Schedule 1 line 32.