Form 8606 stand-alone or with amended return

[KTS2021]

Hello ProConnect Community!

Can the form 8606 be filed as a stand-alone or does it need to be with amended return if I need to file it after the original return was submitted? 

II have heard somebody saying it can be a stand alone document.  If so, how can I create a stand alone Form 8606 in ProConnect? Do I have to do it manually?  Or does Form 8606 need to be a part of amended return? 

Back story...  A client fully funded Roth IRA and filed the original return.  Later they recharacterized the Roth to non-deductible TIRA due to their MAGI being over the Roth limit.  

Thank you!

[qbteachmt]

Did the corrective distribution include net attributable income that changes the taxable income for that 2022 return? Tax and penalty would be why to amend.

[BobKamman]

What year(s) did all this happen?  If 2022, has that return already been filed?

Form 8606 can be filed as a standalone by someone not required to file a 1040.  But I think if a 1040 is filed, it has to go as an attachment.  If 2022 is involved here, it's not too late to do a  superseding return, although that might be more work than needed.  

[KTS2021]

@qbteachmt Thank you.  That makes sense.  

@BobKamman Thank you.  The client does need to file a 1040, so amendment it is.