Hello-

Husband and wife participate in a retirement plan and have income too high to deduct Traditional IRA contributions.

1. Husband made a $6,000 Traditional IRA contribution for 2022 but no 8606 was filed with the return showing the non-deductible basis. I plan to file a standalone 8606 to show the basis.

2. Wife made a $6,000 Roth contribution. This was requested to be recharacterized to a Traditional IRA a couple days before the initial tax filing deadline but after their return had been filed. The Roth contribution was not reported. Also, no 8606 or recharacterization explanation was included with the return. Can we send in a standalone 8606 for the wife as well showing the $6,000 basis and then just attach a recharacterization statement to the 8606? And thereby not actually amending the return at all?

Thank you!