momrose, this thread is a discussion about Form 8606 Part I and the statement that you quoted is referring only to that part. You are instead referring to Parts II and III that are required for certain transactions involving Roth IRAs.
Well, the entire Form 8606 is titled "Nondeductible IRAs," so the fact that Part II and Part III don't deal with non-deductible contributions means that they are pretty well hidden from someone who might try to figure her own income tax!
That said, I infer that you are saying that I am probably still required to file Form 8606 for those certain Roth IRA transactions: Roth conversions from traditional IRAs and a distribution from a Roth IRA.
So my question then becomes: If I were to file several Forms 8606 for previous years and fill out only the appropriate Part II and Part III, are you telling me that the $50 penalty likely wouldn't apply because there were no missing nondeductible contributions to report?
BTW, Thank you to dmertz and macuser_22 for taking the time to think through this stuff with me!
