Retirement tax questions

Thanks for the reply.

 

May I ask what part could possibly make IRS confused? Would it be 8606 starts to appear on my 2023 filing? 

Since I don't make the Roth conversion for 2023, even with 8606 form, it will not show an taxable event from a distribution, just showing the contribution to TRIA in 2023 which is independent to previous years.

But my understand may wrong so wondering if just having 8606 form the first time in 2023 may still make IRS to look back my previous years return ?

 

Thanks again for your time on taking a look on my question!