That is not necessary true if the 1099-R had a penalty or required an associated 8606 form to be filed. The penalty (5329 form) and 8606 form must be in the spouses name that the 1099-R belongs to, and would require amending to correct. That might not change the tax, but can affect IRS records, future tax returns, and carry forward amounts.
**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.**
