I have a client that made nondeductible traditional ira contributions.  I know those get reported on line 1.  They also had a rollover from their previous employer to a traditional ira (they got a new job).  Part of that rollover was taxable.  They have never had to file form 8606 before, but should the taxable part of the rollover be put on line 2 and added to the basis?  Thanks!