In 1998, I contributed $2,000 to a traditional IRA. Within the first three months of 1999, I found out I could not deduct this IRA contribution and recharachertized my traditional IRA to a Roth IRA. In 2000, I received a 1999 1099-R. I have 3 questions:

1. Why would I get a 1999 1099-R for a 1998 recharacterization?

2. Where am I supposed to report this recharacterization on my 1999 tax return.

3. Do I need to amend my 1998 returns or Form 8606 for the recharacterization? I never took a deduction?

Thanking your help in advance.

Bob