Missing form 8606 for tax year 2009

[zombi12]

Hi all,

There was a non-deductible recategorized roth ira to traditional ira made for my tax year 2009. The tax was filed by my ex-husband. We divorced in 2013 and I since changed my name and address. 

Fast forward to 2021, I made 2 non-deductible contributions to my IRA for years 2020 & 2021. I did file form 8606 for each year with correct basic.

I now at the age that I can withdraw from IRA. So, I went through my tax records and to my dismay, I could not find form 8606 for 2009 nor Form 5498 for that year's contribution. Only form I found was 1099-R form for the recategorization. 

What should I do?

Refiled the missing 2009 8606? Just Form 8606 and a letter? or do I need to include the form 1099-R as well?

And what name/address should be in the Form 8606? My new name/address or old name/address?

Thank you so much.

[tagteam]

I'll page @dmertz 

[dmertz]

You didn't explicitly say, but I assume the 2009 contribution was your contribution.  It's also not clear if you believe that your 2009 joint tax return failed to include your 2009 From 8606 or if you simply are unable to find a copy of the form that was filed.  If you believe that it was filed, there is probably no reason that you actually need it as long as you know the amount that would have been on line 14.  The maximum contribution for 2009 was $5,000 ($6,000 if age 50 or over).

You said that your 2020 and 2021 Forms 8606 showed the correct basis, but did your 2020 From 8606 include the basis from what would have been on line 14 of your 2009 Form 8606?

If you believe that the 2009 Form 8606 wasn't filed, you should be able to file it stand-alone using your current name and address, although I think it would make sense to include an explanation that provides the information about how the 2009 tax return was filed.  Trying to file it along with 2009 Form 1040-X could be problematic due to the 2009 tax return having been a joint tax return.  IRS processing offices may have changed over the years, so I would probably send it to the IRS office where you would send a 2022 tax return that did not include payment.  Given that how long ago this form should have been filed, the IRS will probably assess a $50 penalty for the late filing of the form.

I f you are unsure if the 2009 From 8606 was filed, your other option would be to assume that the form was filed and provide explanation if the IRS ever questions your calculations on Forms 8606.

See Penalty for Not Filing and Overstatement Penalty in the instructions for Form 8606:

https://www.irs.gov/pub/irs-pdf/i8606.pdf

[zombi12]

Thanks so much

Yes it was the contribution for me. I'm not sure it was filed or not. The tax form of that year was a draft and it only contained my ex's 8606. I never got a definite answer from my ex when asked So I just assumed the worse that mine was not filed. 

Would it be a problem if it was actually filed? then re-send would be a duplicate. But I rather safe than sorry.

And yes, for the contributions I made for 2020-21, I filed with correct basic of 2009 contribution. 

Do I just need to send the form 8606 and a letter of explanation?

As I don't have any document except for the 1099-R form and a letter from my brokerage that listed in/out transactions of my IRA. The agent had to track down their database to find since they did  not keep records past 10 years.

[dmertz]

I don't know how the IRS would react if you filed a duplicate 2009 Form 8606.  I don't know if the IRS even retains your basis information from that long ago rather than just relying on the instruction for Form 8606 that says that you must retain copies of all Forms 8606 you have filed.

This reference might help:

https://www.irahelp.com/slottreport/tracking-basis-irs-form-8606