Do I need to do an amended 1040x if the only thing that needs amending is Form 8606? I just made a non-deductible trad IRA contribution for 2019 but already filed.

[harrisc_42]

It's very confusing what exactly is required of me to do. The only thing that needs to be amended is the 8606. Nothing else about my 1040 or tax liability/refund will change. If I do need to go through an amendment process, is the 1040x what I need to complete on TurboTax? First time ever dealing with a tax amendment so I feel a little helpless. Thx!

[Critter]

The form 8606 is a stand alone form ...so you can mail it by itself. 

[harrisc_42]

Thanks. I figured it out. It just wasn't clear to me if I could do this through TurboTax and if going through their 1040X form was the way to do it. That's what I did and I've now got the amended 8606 ready to mail. 

[fanfare]

Form 8606 can be filed by itself when you are not required to file 1040.

Otherwise attach 8606 to your tax return.

Having amended you have a new form that was not on your original return.

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1040x- How to file

Do not include your old 1040 nor your revised 1040 because the Form 1040X reflects any changes there and becomes your new tax return.

Include any new/corrected document only if it shows federal tax withheld, and include in order only those Sequence Numbered tax forms and Schedules that changed or were added due to your amendment.
Attachment Sequence Number is on all the forms and Schedules that come after 1040.
Mail to the address shown for your location in the Instructions for Form 1040X

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In your case your amendment has two forms: 1040X and 8606.

The Explanation on Part III will let the IRS know why you are filing.

[Spanky]

I am confused by the responses - does the amendment (1040x) need to be filed or can the Form 8606 be filed on it's own for tax year 2019.  I have pretty much the same situation - I have filed Form 8606 every year since 2009, but for some reason forgot to report my non-deductible contributions to my Traditional IRA in 2019 (I think because I opened a new Roth IRA in 2019 and reported those contributions, which is another story because I ended up with an excess contribution = $1,485 contributed to my traditional IRA).  I know I need to report the $1,485 non-deductible contributions made in 2019, but not sure if that is via a full-out amendment of my 2019 1040 or if I can just file a 2019 Form 8606 on it's own.  After that I need to deal with removing the excess contributions for 2019.  Thank you.

[harrisc_42]

So what I ended up doing last year was a normal 1040X through TurboTax where the only thing I changed was my new non-deductible contribution info. That resulted in a new 8606 with the correct numbers. On the 1040X itself, the only change was that I added a brief summary of why I was sending in the 1040X (to submit an amended 8606). I mailed in only the 1040X and the updated 8606. I just verified through the IRS "Where's my amended return" that it was received, accepted and processed last January.   

[macuser_22]

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@Spanky wrote:

I am confused by the responses - does the amendment (1040x) need to be filed or can the Form 8606 be filed on it's own for tax year 2019.  I have pretty much the same situation - I have filed Form 8606 every year since 2009, but for some reason forgot to report my non-deductible contributions to my Traditional IRA in 2019 (I think because I opened a new Roth IRA in 2019 and reported those contributions, which is another story because I ended up with an excess contribution = $1,485 contributed to my traditional IRA).  I know I need to report the $1,485 non-deductible contributions made in 2019, but not sure if that is via a full-out amendment of my 2019 1040 or if I can just file a 2019 Form 8606 on it's own.  After that I need to deal with removing the excess contributions for 2019.  Thank you.

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Usually I advise to just mail the 8606 if nothing else changed that would required a 1040X, but recently many IRS examiners have sent letters wanting the 1040X just to verify that nothing else really changed.   Just to be same I would attach the 8606 to a 1040X form, but if you had a 2019 excess you will need a 1040X anyway.

If you had a 2019 excess contribution that was not removed until 2020 then you will need a 1040X  and 5329 to report that anyway and pay the 6% penalty.  

You also will have a separate 2020 6% penalty and need a 2020 5329  if not removed before December 31, 2020.