Can I file my form 8606 (non-deductible IRA contribution) after my tax return has already been submitted?

[tansari2]

Hello, 

I made a non-deductible contribution to my traditional IRA AFTER my tax return has already been submitted by my accountant. This will be for contribution year 2018. I have not submitted a form 8606 yet.

I have two (long) questions 🙂

1. I don't plan to take a distribution from it before 4/15/2019. Do I need to submit a form 8606 for 2018 still? 

2. If I do need to still submit a form 8606, do I need to give it to my accountant to amend the tax return he already submitted for me, or can I just fill out the form 8606 on my own and file it separately? If I can fill it out as a standalone 8606 form without an amendment, can I submit online or does it have to be by mail? Where online or where by mail?

[Rachel_W · Accepted solution]

1) Yes, you still need to submit a Form 8606 for 2018 since that is the year of your contribution.  It doesn't matter when you plan to take a distribution.

2)  Form 8606 can be filed separately, so it is not necessary to amend your 2018 Tax Return.  You will need to mail this form in as it cannot be e-filed.

Form 8606 should be mailed to the same address as a Form 1040.  The mailing address depends on which State you live in.  Click here and choose your State: https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment.