Yes, you will mail Form 8606 to the IRS. If you are required to file Form 8606 without a 1040, sign Form 8606 and send it to the IRS at the same time and place you would otherwise file Form 1040, 1040-SR, or 1040-NR. Be sure to include your address on page 1 of the form and your signature and the date on page 2 of the form.
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