What about a recharacterization of a roth to a traditional?

Why is IRA recharacterization counted as income?

  • I am confused about an IRA recharacterization. In 2010, I distributed $16,000 from a traditional IRA to a Roth IRA. In March 2011, I recharacterized $2,900 (plus earnings = $3,065) back into a traditional IRA. I reported this recharacterization on my 2010 tax return using TurboTax, whose Form 1099-R screen allows entries to quantify and explain recharacterizations. My 1040 showed $16,000 total and $13,100 taxable IRA distributions. It was my understanding that if I recharacterized prior to the tax filing deadline, that the amount recharacterized would not be counted as 2010 income. Was I mistaken in that? The IRS is claiming I under-reported my income by exactly $3,000 and wants more money. In the meantime, my 2011 1099-R shows a non-taxable distribution (code R) of $3,012. I'm confused. I thought this was supposed to be handled for tax year 2010. What did I do wrong?

  • Answer:

    The IRS didn't get the 2012 1099-R until, oh, say, May 2012 (2 months from now). The IRS was supposed to get the 2010 5498 by May 2011 and it should have shown the rechars. Respond to the CP2000 with a copy of your 2010 5498 and/or 1099-R from 2011.

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when you converted your Reg IRa to a Roth you would have paid the income taxes on that conversion, and I believe this could be paid over two year period if you recharacterize back to the reg IRA, before the deadline for filing, this would reduce the amount of the conversion and the income tax which applied to the conversion

The IRS didn't get the 2012 1099-R until, oh, say, May 2012 (2 months from now). The IRS was supposed to get the 2010 5498 by May 2011 and it should have shown the rechars. Respond to the CP2000 with a copy of your 2010 5498 and/or 1099-R from 2011.

when you converted your Reg IRa to a Roth you would have paid the income taxes on that conversion, and I believe this could be paid over two year period if you recharacterize back to the reg IRA, before the deadline for filing, this would reduce the amount of the conversion and the income tax which applied to the conversion

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