Unfortunately this happens all the time.  Either clients don't tell us or if no contribution was made last year the 8606 form doesn't carryover (the basis does if entered), or it's a new client and we have no clue.  I've had to enter a ton of catch-up numbers for this and have never encountered a penalty or even a question from the IRS.  Re your other question, yes, that is where we enter the cumulative nondeductible contributions.  Separately if there is a distribution you will have to also enter the fair market value so you will need 12/31 prior year and 12/31 current year if that happens.