Roth Contribution Not Made - Is 1040X Required?

[Virginia D]

One of my tax clients said she was making a $6500 contribution to her Roth IRA, and I reported the contribution on Form 8606. She just informed me that she forgot to make the contribution by April 15.  Do I have to amend her tax return, or send in a new 8606 with Zero contributions, or do I ignore the oversight, since it won't change her tax liability anyway?

[Virginia D]

Correction - the contribution was NOT reported on form 8606, just as a Roth contribution on IRA/Roth Worksheet in ATX.  So I am thinking there is nothing to amend.

[Catherine]

Fix the worksheet, or make a note for next year to correct the carried-forward total, and leave it be. 

[Sara EA]

I never believed that the IRS keeps track of the 8606s anyway.  What's in it for them?  If you take a distribution and claim that some portion was post-tax, the onus will always be on you to prove it.  You are the one who will have to produce 8606s from possibly decades ago, records that will long ago have disappeared from IRS systems.  I even wonder how long gifts reported on 709s are retained by IRS.