How do I enter an IRA contribution that was later recharacterized?

You would include it with the type of IRA it was originally contributed to.

Enter any traditional IRA contribution that was later recharacterized as a Roth IRA contribution as a traditional IRA contribution.

Enter any Roth IRA contribution that was later recharacterized as a traditional IRA contribution as a Roth IRA contribution.

What happens if I decide to recharacterize my IRA contribution after December 31?