Form 8606 was filed in 2018 by mistake. Need to amend year to eliminate 8606. How is it done?

[Arrowhead]

A preparer mistakenly filed an 8606 (2018 return) for an IRA rollover contribution claiming the rolled over amount was a non-deductible contribution.  The return had the proper numbers on 4a and 4b so no income & tax numbers need to be amended but I'm afraid the mistake may come back to haunt the tax-payer in later years in case a preparer assumes that the IRA has non-ded contributions (which it doesn't).  I find all sorts of info on filing an amendment if a Form 8606 has not been filed and should have been, but nothing to the contrary.  I need to cancel/eliminate the 8606 on that year.  Will a simple explanation on the 1040-X suffice?  

[George4Tacks]

Are you stating that (a) there really was no rollover (distribution)? and (b) there is no change in the tax return?

There is no requirement to file an amended return. https://www.irs.gov/taxtopics/tc308

"If you discover an error after filing your return, you may need to amend your return. The IRS may correct mathematical, clerical errors on a return and may accept returns without certain required forms or schedules. In these instances, there's no need to amend your return. However, do file an amended return if there's a change in your filing status, income, deductions, credits or tax liability." 

I would consider preparing a note to attach to the client copy of the tax return.

[qbteachmt]

"claiming the rolled over amount was a non-deductible contribution."

A Roll Over is not also a contribution, though, so that is a bit oddly stated.

Was it a new contribution that year? Was it deducted on that return (a new contribution) or not deducted on that return? If "roll over" is stated, was it rolled from account to account of the same type? Were they trying to do "backdoor" and if so, do you understand how to confirm this is what they did (or thought they were doing)?