You do not have to amend a tax return if you are missing form 8606. As long as there is no change to any tax due,
according to the IRS, What taxpayers should know about amending a tax return:
- Taxpayers should not amend a tax return to correct math errors; the IRS will make the math corrections for the taxpayers.
- Taxpayers should also not amend if they forgot to include a required form or schedule. The IRS will mail a request about the missing item.
