**Backdoor Roth IRA — Do I need to file 1040-X with my 2024 Form 8606?**
Here's my situation:
- In early 2025, I contributed $14,000 to a Traditional IRA ($7,000 designated for 2024, $7,000 for 2025)
- Shortly after, I converted the entire balance to a Roth IRA (~$14,003 including ~$3 of interest)
- I already filed my 2024 tax return (1040) WITHOUT Form 8606
My understanding is:
- **2024 Form 8606:** Report $7,000 nondeductible contribution on Line 1, carry $7,000 basis to Line 14. No conversion to report since it happened in 2025.
- **2025 Form 8606:** Report $7,000 contribution (Line 1) + $7,000 prior year basis (Line 2) = $14,000 total basis. Report $14,003 conversion. Only $3 (interest) is taxable.
**My question:** Since I already filed my 2024 return, can I just mail the 2024 Form 8606 standalone to the IRS to report the basis? Or do I need to file a 1040-X as well? There's no change to my tax liability — just adding the nondeductible contribution record.
Thanks in advance!
Posted Mar 4, 2026, 7:09 AM UTC