No - they can only be mail filed. You also must use the 8606 for that year. You should attach an explanation as to why you are filing late and ask the IRS to waive the $50 penalty for each 8606 filed late.
You can download and print past years 8606 forms here:
https://apps.irs.gov/app/picklist/list/priorFormPublication.html;jsessionid=k095TsK5VWOc_ojmNm8wcIQz...
Mail to:
https://www.irs.gov/filing/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1...
**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.**
