A distribution form ANY Traditional IRA account that is not part of a QCD requires a 8606 to be filed if you have non-deductible basis in any IRA. Answer the 1099-R question that I posted above will automatically add that 8606.
If all of your RMD is a QCD then no 8606 will be prepared or filed and the last filed 8606 remains in effect. If you transfer TurboTax each year then the accumulated total basis should carry forward year-to-year on the "IRA Information Worksheet" Part III line 12 (although TurboTax has been known to "loose" that carry forward - I believe 2012 was such a problem year for a few taxpayers - including me).
Keep in mind that if you *always* only distribute the RMD and it is ALL a QCD then when the IRA value reached zero, the unused basis will be lost - although that would not be a real loss because the QCD is not taxable anyway (which is why the basis is not applied to it - you cannot make a non-taxable distribution any more non-taxable by applying non-taxable basis to it.).
**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.**
