This form is used to document the recharacterization of an IRA contribution. It may be used to recharacterize certain contributuions to a Traditional, Roth, SEP, or SIMPLE IRA to a different type of IRA. This form may also be used to "unconvert" a conversion from a Traditional IRA to Roth IRA. It gathers all the information required by law to properly recharacterize an IRA contribution. It also includes a worksheet for determining the net income attributable to a contribution being recharacterized. This form may be used for recharacterizations handled internally or as external transfers. IRA owner authorization and indemnification of the trustee/custodian is also included. Two-part, one-sided, black ink, 8 1/2 x 11.