Thank you for your patience with this. Every situation is so different. I have spent the whole day reading Form 8606 instructions and reading about this trying to find the scenario I have for this client.

What if this is the first nondeductible IRA? So line 1 on Form 8606 would be in this case $7,000

Line 2: Enter your total basis in traditional IRAs. All of her IRAs were deductible in the past. So this is pretax money.  Only the 2021 IRA contribution of $7,000 is nondeductible so this is post tax. Do I need to ask the client for the basis in her traditional IRAs(pretax accounts) for this line?

Then line 6 value of all traditional SEP and IRAs(that's all she has) as of 12/31/21? All of this pretax contribtutions except the 2021 nondeductible IRA of $7,000?

Thank you for your patience on this. The communication with the client as well is not good. So trying to figure possible scenarios so I can be clear about what I might need to complete Form 8606 accurately.

If this is not clear enough, sorry.