You need to file an IRS Form 8606 for every year you contribute after-tax amounts (non-deductible IRA contribution) to your traditional IRA, and every year you receive a distribution from your IRA as long as you have after-tax amounts, including after-tax rollover amounts from traditional, SEP, or SIMPLE IRA plans.
Each spouse has to file a separate form 8606. So you have to file a form 8606 for yourself as you took distributions from your IRA. If your spouse did not make nondeductible contributions in 2022 and did not receive a distribution in 2022, she is not required to file form 8606.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
