Filing 2023 tax return while 2022/2021 amend return filed for missing 8606

[kckoo84]

I just have filed 2022/2021 amended return after finding I haven't reported 8606 forms for my Backdoor Roth IRA conversion in 2022/2021 tax years. Those are just mailed to IRS this week and I'm expecting them to be processed at least few months from now.

Now, for my 2023 tax return filing, I'm not sure if I'm still okay to file it at April deadline.

2023 tax year, I didn't do Backdoor Roth IRA conversion but there will be still 8606 form needed since I have Roth IRA -> TIRA recharterization for tax year 2023

(What happened is I thought I did Backdoor Roth conversion in 2023 but turns out I did a direct contribution to Roth from Brokerage account by mistake, not via TIRA account. So I did submit a recharcterization request  to make the money in Roth back to TIRA account.)

Could you advise if filing 2023 tax return with the 8606 form may put me in a trouble sine my 2022/2021 original returns did not have 8606 forms filed ? ( IRS will get 8606 forms for 2022/2021 years but tat will be after they process my amended returns for 2022/2021 and it will be much after this 2023 filing due on April)

[KrisD15]

It won't "get you into trouble" but could confuse the IRS. 

You can go ahead and file the 2023 return OR pay any tax you owe, but also file an extension. The extension gives you until October 15, 2024 to file your original Tax Year 2023 return. 

Hopefully by Oct 15th, they will be processing your amended returns.

The extension does NOT give you more time to pay the tax due (without a penalty) so make the tax payment regardless. 

Here are some ways to make the payment without filing the return. 

[kckoo84]

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!