Directory Results for Traditional or Roth IRA recharacterization (PDF). Use this form to recharacterize current or prior year IRA contributions (Roth IRA to Traditional IRA or Traditional IRA to Roth IRA) or to reverse a conversion made into your Roth IRA to Traditional or Roth IRA Recharacterization . Use this form to recharacterize current or prior year IRA contributions (Roth IRA to Traditional IRA or Traditional IRA to Roth IRA) or to reverse a conversion made into your Roth IRA from a