A 2012 8606 can only report a 2012 non-deductible *for* the 2012 tax year. A 2011 contribution can only be reported on a 2011 8606.
If you did not make a 2012 non-deductible contribution then you should also attach an amended 2012 8606 showing a zero contribution and attach a note that the 2011 contributiin was mistakenly reported on a 2012 8606. The IRS will probably not access any penalty for an error.
**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.**
