I moved mutual funds from my regular IRA to a Roth IRA in early 2009. In November, I realized my income was too high to make the conversion so I moved the same mutual funds back to the regular IRA. I have received two 1099Rs - one for the withdrawal from the regular IRA and one for the Roth IRA when I moved it back to the regular IRA. There was also a gain of $2,000 while the mutual fund was in the Roth IRA.
These mutual funds originally were "after tax" contributions. The IRA that I moved them to originally is a pre-tax IRA. How do I handle this on my tax return?