The late/revised Forms 8606 will have to be filed by mail.
If an individual never made nondeductible traditional IRA contributions or rolled after-tax basis from an employer plan to an IRA, the individual has no traditional IRA basis to track. However, I agree that having nondeductible traditional IRA contributions should not be considered "uncommon" given the plethora of questions that appear on this forum regarding IRA basis, particularly now that so many people are making nondeductible traditional IRA contributions and are making subsequent Roth conversions to get around regular Roth IRA contribution limits because of high modified AGI.
