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@fanfan 
yes, this is first time.

So I can file 8606 without any fees? then in which scenario one should send $50 fees and a request to waive off the fees.

 

Should I attach 8606 to my existing 1040 (the one I downloaded from IRS transcripts) or should I take this latest https://www.irs.gov/pub/irs-pdf/f1040x.pdf ("Use this revision to amend 2019 or later tax returns") or 2020 version https://www.irs.gov/pub/irs-prior/f1040x--2020.pdf

got this (and this is what I need to do) "If you filed a Joint return there is a taxpayer 8606 and a spouse 8606"