"in Roth later recharacterized to non-deductible"

Since there was a delay, does this take into account earnings or loss? Because you don't just move the contribution. Was that the entire balance in that Roth? Full recharacterization doesn't get reported, since you are not deducting it. It becomes basis. And when certain actions are made for the same tax year before the filing due date of the tax form for that year, a lot of these types of actions are considered a wash, unless there is a penalty, or tax on earnings.

Take a look at guidance, such as the IRS and:

https://www.investopedia.com/articles/retirement/03/092403.asp

and:

https://www.irs.gov/instructions/i8606