There is no such statement. If you are asking whether the custodian can simply recode the PY contribution as a current year contribution without a corrective distribution, some custodians will apparently do that for contributions in the overlap period (1/1  to tax due date). For example, if you contribute in March for the prior year, that contribution could have been for the current year, and the custodian will not have reported it yet on Form 5498. If the request for recoding is made by the due date, some custodians will recode without processing a corrective distribution. This saves them the cost of processing the contribution return adjusted for gain or loss and reporting it. But I am not aware of any official IRS guidance that this is allowed. 

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