@sg14d Did you choose not rolling over your spouse's IRA to your own IRA for a particular reason? IF my spouse pre-deceases me (he's the one with the basis in his IRA and the need for Form 8606) I thought I'd just roll his IRA into mine. Then whenever I took a distribution, I would file a Form 8606 to use his basis up. I'd be able to subtract (his basis/sum of my IRA balances x IRA distribution) from the distribution amount to be taxed.
I don't have a basis in my own IRA, but if I did, I would simply add our bases together (my spouse's and my own) when filling out Form 8606.
