In some circumstances the worksheet calculations can be different than the 8606 which is the reason for having the worksheet. Particularly if there is a non-deductible contribution and distribution in the same year that can lead to a tax savings. Some professional software does send the worksheet to the IRS and yes, there is a chance that the IRS will question the missing calculations unless you mail the return with a copy of the worksheet attached or save the worksheet to send to the IRS should they send a letter in the future.
The IRS does NOT require that the worksheet be included and the IRS e-file system for do-it-yourself software is not currently programed to accept the worksheet.
And there is no way to manually fill out the missing lines unless you print and mail and fill it out on paper, but it might not be directly transferable from the worksheet to the 8606.
**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.**
