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Recharacterization Enter the net income attributable to the recharacterized amount and select a or b a. Same-Year Recharacterization b. Recharacterizations also may be used to reverse Traditional IRA or SIMPLE IRA conversions to Roth IRAs. Revocations. Revocations of regular contributions conversions rollovers or transfers are reported on Form 1099-R using code J. A revocation of a regular contribution with earnings if you are under age 591 2 is reported on Form 1099-R using codes J and 8....
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