Then you did not report the 2019 IRA non-deductible contribution on your 2019 tax return and cannot use it until you do with an amended 2019 return that includes the required 2019 8606 form. Without the 2019 8606 the 2019 contribution to offset the conversion tax will be disallowed.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
