Here's what happened:

  - I made the maximum contribution to a Roth IRA this year.
  - I thought about how my marginal tax rate now is a lot higher than I expect it to be in retirement, so I decided a traditional IRA would have been a better idea.
  - I recharacterized this year's contributions to a traditional IRA.
  - I realized my income is too high to qualify for a traditional IRA deduction.

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Here's what I **did not do**, and why this question is not a duplicate of similar questions already asked:

  - I have not made any conversions at all.
  - I have not taken any distributions, and thus have not received a 1099-R.
  - I did not previously go from a traditional to a Roth, and now want to go back to a traditional.
  - I am not rolling over any 401k or other non-IRA account.

http://money.stackexchange.com/questions/49022/can-ira-contributions-be-recharacterized-multiple-times?rq=1 seems like a good duplicate, but alas it's very old and has no answers.

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My understanding is that (for married, filing jointly taxpayers for 2015) that someone with a MAGI above $118,000 is not eligible for a traditional IRA deduction. Below $183,000, the full Roth IRA contribution is still allowed.

I'm in this range (between $118,000 and $183,000), so a Roth IRA seems like the only rational choice. Please correct me if I'm wrong.

So, I would like to unrecharacterize (rerecharacterize?) this year's IRA contribution back to a Roth IRA. I've not yet filed a return for the contribution year, so I'm hoping I can do that.

Can I? Would I report to the IRA two recharacterizations? Or would I file as if no recharacterization ever happened?