Roth contribution을 그 다음 calendar year에 recharacterize 했을 경우 세금보고 (회계사님과 제 생각이 서로 다르네요)

• You made nondeductible contributions to a traditional IRA for 2022, including a repayment of a qualified disaster or reservist distribution. 

• You received distributions from a traditional, SEP, or SIMPLE IRA in 2022 and your basis in these IRAs is more than zero. For this purpose, a distribution doesn’t include a distribution that is rolled over (other than a repayment of a qualified disaster distribution (see 2022 Form 8915-F)), qualified charitable distribution, one-time distribution to fund an HSA, conversion, recharacterization, or return of certain contributions.

• You or your spouse transferred all or part of their traditional, SEP, or SIMPLE IRA in 2022 to the other spouse under a divorce or separation agreement where the transfer resulted in a change in the basis of the IRA of either spouse.

• You converted an amount from a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2022.

• You received distributions from a Roth IRA in 2022 (other than a rollover, recharacterization, or return of certain contributions—see the instructions for Part III, later).

• You received a distribution from an inherited traditional, SEP, or SIMPLE IRA that has a basis, or you received a distribution from an inherited Roth IRA that wasn’t a qualified distribution. You may need to file more than one Form 8606. See IRA with basis under What if You Inherit an IRA? in Pub. 590-B for more information.

Note.

If you recharacterized a 2022 Roth IRA contribution as a traditional IRA contribution, or vice versa, treat the contribution as having been made to the second IRA, not the first IRA. See Recharacterizations, later.