Will the IRS detect your change to your basis on line 2 of your 2022 Form 8606 from what was on line 14 of the previous Form 8606 that you filed without an audit? Maybe not. However, the tax code requires nondeductible contributions to be reported on the tax return (Form 8606) for the year for which the contribution was made and the IRS states in IRS Pub 590-A that they will treat as pre-tax money in the IRA any amount of nondeductible traditional IRA contributions not properly reported. In other words, you are rolling the dice if you do not correct each year's incorrect or missing Form 8606.
For any year that you do not have the necessary tax software to prepare the Form 1040-X, it would be more work to use tax software than to just prepare the form manually. Preparing Form 1040-X manually when there are no changes to income, deductions or tax liability is a pretty trivial process, mainly just copying numbers directly from your originally filed tax return onto the fillable Form 1040-X that you can download from the IRS.
