You will have the 2022 Form 8606 with your 2022 return included. I assume you will e-file the 2022 return. And then you have to mail the 2021 Form 8606 with the explanation letter.
If you plan on mailing your 2022 return then you can send the return and the 2021 Form 8606 together.
"If you aren’t required to file an income tax return but are required to file Form 8606, sign Form 8606 and send it to the IRS at the same time and place you would otherwise file Form 1040, 1040-SR, or 1040-NR. Be sure to include your address on page 1 of the form and your signature and the date on page 2 of the form." (IRS)
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