Filing form 8086 for 2022 during 2023 tax year

[Su37]

I forgot to file form 8086 for year 2022. I contributed to my traditional IRA for year 2022 in March of 2023 and converted that money later to a Roth IRA to complete a backdoor contribution. Do I need to amend 2022 return? What do I include on 2023 return?

[fanfare]

DId you have a non-zero balance in IRA account(s) prior to March 2023 ?

Did you take a deduction for your IRA contribution ?

@Su37 

[Su37]

Yes. My traditional IRA had zero in it. 

I did not take a deduction for the contributions.

[fanfare]

The proper way to file Form 8606 is attached to Form 1040-X.
Form 8606 can be mailed by itself only when you are otherwise not required to file a tax return.

Did you do a true backdoor contribution that is tax-free?
in that case Form 8606 will show a taxable amount of zero.
Do you have the correct taxable amount on Form 1040 Line 4b and did not take a deduction? (Schedule 1 Line 20)?
If that is all true then only Form 8606 has to be attached.
After you e-File,
get Form 1040-X from IRS website and mail it in with your 2022 8606, which you can also get in fillable PDF.
Note: when you are not changing any dollar amounts on your amended tax return, you can leave all the lines 1-23 EMPTY.

Part III explanation: "didn't include Form 8606 with e-File".

Do not include your old 1040 nor your revised 1040 because the Form 1040-X reflects any changes there and becomes your new tax return.

@Su37 

[Su37]

Thank you so much for your help and the detailed steps!