Form 8606

Form 8606 - Nondeductible IRAs
Name. If married, file a separate form for each spouse required to file 2025 Form 8606. See instructions.
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Part I: Nondeductible Contributions to Traditional IRAs and Distributions From Traditional IRAs
1 Enter your nondeductible contributions to traditional IRAs for 2025, including those made for 2025 from January 1, 2026, through April 15, 2026. See instructions
2 Enter your total basis in traditional IRAs. See instructions
3 Add lines 1 and 2
In 2025, did you take a distribution from a traditional IRA, or make a Roth IRA conversion?
If No, Enter the amount from line 3 on line 14. Do not complete the rest of Part I.
If Yes, Go to line 4.
4 Enter those contributions included on line 1 that were made from January 1, 2026, through April 15, 2026
5 Subtract line 4 from line 3
6 Enter the value of all your traditional IRAs as of December 31, 2025, plus any outstanding rollovers. Subtract certain 2025 retirement plan distribution repayments treated as rollovers, if any. See instructions
7 Enter your distributions from traditional IRAs in 2025. Do not include rollovers (but do include certain 2025 retirement plan distribution repayments treated as rollovers (see instructions)). Also, do not include qualified charitable distributions; a one-time distribution to fund an HSA; conversions to a Roth IRA; certain returned contributions; or recharacterizations of traditional IRA contributions. See instructions
8 Enter the net amount you converted from traditional IRAs to Roth IRAs in 2025. Also, enter this amount on line 16
9 Add lines 6, 7, and 8
10 Divide line 5 by line 9. Enter the result as a decimal rounded to at least 3 places. If the result is 1.000 or more, enter "1.000"
11 Multiply line 8 by line 10. This is the nontaxable portion of the amount you converted to Roth IRAs. Also, enter this amount on line 17
12 Multiply line 7 by line 10. This is the nontaxable portion of your distributions that you did not convert to a Roth IRA
13 Add lines 11 and 12. This is the nontaxable portion of all your distributions
14 Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years

Part I Nondeductible Contributions to Traditional IRAs and Distributions From Traditional IRAs (continued)
15a Subtract line 12 from line 7
b Enter the amount on line 15a attributable to qualified disaster distributions, if any, from 2025 Form(s) 8915-F. See instructions. Also, enter this amount on 2025 Form(s) 8915-F, line 18, as applicable. See instructions
c Taxable amount. Subtract line 15b from line 15a. Reduce that amount by certain 2025 retirement plan distribution repayments (other than those reported on Form 8915-F) that are treated as rollovers. See instructions. If more than zero, also include this amount on 2025 Form 1040, 1040-SR, or 1040-NR, line 4b
Note: You may be subject to an additional 10% tax on the amount on line 15c if you were under age 59½ at the time of the distribution. See instructions.
Part II 2025 Conversions From Traditional IRAs to Roth IRAs
Complete this part if you converted part or all of your traditional IRAs to a Roth IRA in 2025.
16 If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you converted from traditional IRAs to Roth IRAs in 2025
17 If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount on line 16. See instructions
18 Taxable amount. Subtract line 17 from line 16. If more than zero, also include this amount on 2025 Form 1040, 1040-SR, or 1040-NR, line 4b
Part III Distributions From Roth IRAs
Complete this part only if you took a distribution from a Roth IRA in 2025. For this purpose, a distribution does not include a rollover (but does include certain 2025 retirement plan distribution repayments treated as rollovers (see instructions)). Also, it does not include a qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, or return of certain contributions. See instructions.
19 Enter your total nonqualified distributions from Roth IRAs in 2025, including any qualified first-time homebuyer distributions, and any 2025 retirement plan distributions whose repayments are treated as rollovers. See instructions
20 Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 reduced by the total of all your prior qualified first-time homebuyer distributions
21 Subtract line 20 from line 19. If zero or less, enter -0-
22 Enter your basis in Roth IRA contributions. See instructions. If line 21 is zero, stop here
23 Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, you may be subject to an additional tax. See instructions
24 Enter your basis in conversions from traditional IRAs and rollovers from qualified retirement plans to a Roth IRA. See instructions
25a Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c
b Enter the amount on line 25a attributable to qualified disaster distributions, if any, from 2025 Form(s) 8915-F. See instructions. Also, enter this amount on 2025 Form(s) 8915-F, line 19, as applicable. See instructions
c Taxable amount. Subtract line 25b from line 25a. Reduce that amount by certain 2025 retirement plan distribution repayments (other than those reported on Form 8915-F) that are treated as rollovers. See instructions. If more than zero, also include this amount on 2025 Form 1040, 1040-SR, or 1040-NR, line 4b
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Form 8606 - Nondeductible IRAs

Part I: Nondeductible Contributions to Traditional IRAs and Distributions From Traditional IRAs

Part I Nondeductible Contributions to Traditional IRAs and Distributions From Traditional IRAs (continued)

Part II 2025 Conversions From Traditional IRAs to Roth IRAs

Part III Distributions From Roth IRAs

Sign Here Only if You Are Filing This Form by Itself and Not With Your Tax Return

Paid Preparer Use Only