Thanks for the response:

There are actually several 1099-R. The one I am focusing on happens to be in the name of the spouse, with distribution Code P. And yes, I am sure I am marking them as the spouse's item.

For the 2019 correction, I believe they were over the deduction limit so yes, it was a correction. I do not know if it was before or after the return was filed.

Yes, I am essentially trying to make a spousal contribution. I can confirm that on 8606, Line 1 is populating $7,000 as "Enter Your Nondeductible Contributions to traditional IRA for 2020."

And yes, there are several types of income that may not count against the IRA contribution income thresholds when a spouse (husband) participates in a plan at work.