I have always adhered to the process stated above, and have had success.
However:
- I agree with @dmertz that the IRS is probably not going to evaluate the 8606 on the current tax return.
- I have no idea how long the IRS maintains records.
- I'm sure it's in excess of 10 years
- However, unless it's an extreme circumstance I don't think they would go back that far.
@BTRR
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