IRS Form 8606 Year-to-Year Requirements

[mw104]

In 2011, I made a non-deductible contribution for my traditional IRA.  During that year, I completed my tax forms correctly and submitted the required IRS Form 8606.  In subsequent years, I had not submitted any other 8606 forms listing the original non-deductible amount.  I must have overlooked this when filling out TurboTax each year.  Now I have realized that I likely should have been tracking this each year.  I am not retired, and have not withdrawn money from my traditional IRA over this time period.

Since I did submit my original 8606 form in 2011, the IRS would have a record of my original non-deductible contribution.  So my question is, should I simply properly submit my 8606 form beginning this year, or would I need to send the IRS forms for all of the years in between as well?  Would doing so trigger questions/audits from the IRS?  What is the proper path forward?

[dmertz · Accepted solution]

Form 8606 Part I is only needed for years that you made new nondeductible traditional IRA contributions or took a distribution from your traditional IRAs.  Apparently neither of those things happened (and you didn't mention doing any Roth conversions or nonqualified distributions from a Roth IRA that would require Part II or Part III), so your 2011 Form 8606 is still current and your tax returns for subsequent years should not have included Form 8606.