You don't pay twice. You enter the 2019 contribution into the IRA contribution section and mark it non-deductible. And in the 1099-R interview
You will be asked of you had and tracked non-deductible contributions - say yes. The enter the amount from the last filed 8606 form line 14 if it did not transfer. Then enter the total value of any Traditional, SEP and SIMPLE IRA accounts that existed on December 31, 2019.
That will produce a new 8606 form with the taxable amount calculated on lines 6-15 and the remaining carry-forward basis on line 14.
The 2019 contribution should be on the 8606 line 1, the 2018 contribution on line 2 and the total of both on line 3.
If you did not file a 2018 8606 then you must mail in a stand-alone 2018 8606 now.
https://www.irs.gov/pub/irs-prior/f8606--2018.pdf
https://www.irs.gov/pub/irs-prior/i8606--2018.pdf
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
