how to file form 8606
file form 8606 with form 1040 or 1040nr by the due date including due dates for extensions if you re not required to file an income tax return but are required to file form 8606 sign form 8606 and send it to the irs at the same time and place you would otherwise file a 1040 or 1040nr generally after a taxpayer files their return they can change a nondeductible contribution to a traditional ira to a deductible contribution or vice versa within the time limit for filing form 1040x amended u s individual income tax return 4 