Basis in nondeductible traditional IRA contributions must always be tracked.
As Mike9241 indicated, tracking basis in Roth IRA contributions and conversions after you meet the requirements for qualified Roth IRA distribution might be useful if your Roth IRAs lose value such that you have unrecoverable basis if you completely drain your Roth IRAs after 2025 when miscellaneous deductions subject to the 2%-of-AGI floor are scheduled to be reinstated.
