Once again, *nothing* is "being added, or corrected" on a already filed tax return. The 8606 form is not part of the tax return, it is filed *with* an original tax return, but is not part of that tax return. If nothing changes on the tax return no 1040X is required to report a late 8606 - it is still the original 8606 albeit sent late.
Page 6 does say when a 1040X is required - it is when a change of previous filed form is being made. This is not a change, it is the original 8606 just being filed late that should have been filed with the original return. The original return is not being changed in any way.
Now, if the OP could have deducted the Traditional IRA contribution, then the OP could still amend to deduct it and would probably receive a refund, but no 8606 would be required at all.
**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.**
