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I should also note that the contribution was made for the 1999 tax year, not 2000 (though the contribution was actually made the day before tax day in 2000!) I am reading IRS Pub. 590 but it is not totally clear to me when the deadline *really* is to recharacterize the contribution. (it also doesn't help that it talks about the 1998 tax year, not 1999)
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