- On 3/6/20, contributed regular $1500 to a TIRA, newly set up for this purpose. Only reason not in Roth is because at that time, we made the estimation we would exceed the Roth income contribution limit for 2020.

- On 4/9/20, after doing 2019 taxes (with somewhat lower 2019 income than expected) and in light of covid, we changed course, thinking we would probably not exceed the Roth income contrib limit for 2020.

- On 4/9/20 we recharacterized this $1500 TIRA contribution into a 2020 Roth contribution along with its $14 in earnings (actually did a whole account balance recharacterization. NOT A CONVERSION/ROLLOVER)

- For the rest of 2020, she contributed $500/mo directly as normal Roth contributions, and hit exactly $6000 total 2020 contributions by December (the orig recharacterized $1500 plus normal $4500 contributions)

In April 2021, I do our taxes, say No, we did not contribute to TIRA's (other than this recharacterization) and thought it was ok we weren't asked about Roths, as 'there's no tax implication for Roth anyway, plus she didn't contribute to any other IRAs, so she's all set on the $6000 limit'...

Turns out, thanks to unexpected bonuses and Covid market,

**we**(married jointly)

**well exceeded the 2020 Roth income limit for contributing**. I realized this a week or two ago.

- What is the best way to handle this considering I filed weeks ago and it's now June 17th? Do I have til October to fix this (though I want to ASAP)?

Should I:

- For the $4500 in regular 2020 Roth contributions, I can Recharacterize them into 2020 TIRA contributions correct? With no harm done?

- Treat the original $1500 plus earnings differently somehow, since it was already recharacterized once over a year ago, and if so how?

- Or can I treat the original $1500 the same and just recharacterize a total of $6000 out of the Roth and into TIRA for 2020? Does it matter if its it the same (now empty) TIRA or needs to be a new one? Plus let our custodian calculate and move all earnings along with it into the TIRA? This complies with the contribution limit.. and hopefully has no tax implications because we're well above the TIRA deductibility income limit anyways... it's tempting to think this but it seems too simple.

thank you SO MUCH for any insight