If you are not sure whether you are required to file a tax return or not,
see IRS Pub 17 for who must file.
BUT, if you already did file, that becomes irrelevant.
"Do I really need a 1040X with nothing updated just to include the explanation with the forms? "
There are at least two reports on this forum that IRS sent the Form 8606 back because it was not attached to Form 1040-X.
Note: when you are not changing any dollar amounts on your amended tax return, you can leave all the lines 1-23 EMPTY.
@Anonymous
