DanielV01
Expert Alumni

Retirement tax questions

Contributions to a Roth are not reported on Form 8606.  Distributions from a Roth are, as are Conversions to a Roth.  Contributions to nondeductible TIRA are reported on Form 8606.  You will want to amend prior-year Forms 8606 to show that amounts you may have reported to nondeductible TIRAs were in fact contributions to Roth IRAs, so that you can report the correct basis.  (However, if you have already reported these amounts as having been converted, so that you have a nondeductible TIRA basis of zero, an amended return is not necessary).  You may go back the number of years you need to for this as it will not affect your refund.

If you amend prior years' Forms 8606, you will need to include Form 1040X with each.  However, there are no changes to the original amounts.  You will only enter that you have amended for amended Form 8606 attached to the return.

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