First thank you for getting back to me.

Taxpayer showing the following in his 8606:

Line 1- nondeductible contributions to Trad IRA for 2021: 6000

L2 : 39799

L3 : 45799

L16: 6000

L17: 6000

on year 2022 he received form 5498 IRA CONTRIBUTION INFORMATION:

4-Recharacterized contributions: 5906.41

5- FMV of account 0.04

7- IRA Type: IRA  (Trad IRA)

another 5498 form showing:

3-Roth IRA conversion acct: 5909.14

5-FMV : 36,686.40

7- IRA Type Roth IRA

10- Roth IRA contributions  6,000

for the Spouse form 8606 is Identical but different total basis.

Form 5498 year 2022:

1-IRA contributions :6000

5- FMV: 3.04

7- IRA Type Trad

Form 5498 year 2022

3- Roth IRA conversion: 6000

5- FMV: 47,086.68

7- Type IRA: Roth IRA

in this case are we using only IRA worksheet, and will feed to 8606, and do we need 1099-R which I don't have, and probably we need to process a 1099-R using proceries.