On a related matter, the IRS instructions indicate that when after tax amounts from a qualified plan are rolled into a TIRA, the 8606 should not be filed until the first year it would OTHERWISE have to be filed. This is stated in Pub 590A (Non deductible contributions), not in the 8606 Inst. While not stated, this would also be the case for IRA basis received in a transfer incident to divorce.
For many taxpayers, this means they have to recall for several years that the next time they would otherwise file the 8606, they should add this basis amount on line 2. Given that the IRS receives and accepts so many very late 8606 forms, you would think they would not want to increase that problem. Regardless, for those who are not highly organized when it comes to filing taxes, I have advised to file the 8606 reporting this basis with the current tax return.