After you file


@Critter wrote:

Yes if you make absolutely sure that the cover letter explicitly says there are more than one tax year involved.


Note that there is a $50 penalty for each 8606 form that is filed late unless you also state a reasonable explanation and request a waiver of the penalty.

**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.**