"Only when you are not required to file a tax return" is ambiguous and not inherently obvious. Am I not required to file a tax return because it's October and I already filed my 2022 return? Am I required to file a return because my income level is above the threshold? Regarding filing a 1040X, the IRS only says: "You should file an amended return if your filing status, your dependents, your total income or your deductions or credits were reported incorrectly."
As far as I know/understand, adjusting the non-deductible IRA basis does not adjust or correct your filing status, dependents, total income (due to no distributions/conversions), deductions, or credits. Do I really need a 1040X with nothing updated just to include the explanation with the forms? Or, can I send each copy of Form 8606 that needs correction separately without the 1040X because it changes nothing but the IRA basis data?
