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Internal Revenue Service

Fill out Form 8606 online

Nondeductible IRAs

Form 8606 is used to report nondeductible contributions to traditional IRAs and to figure the taxable part of traditional IRA distributions when you have a basis in those IRAs, of conversions to Roth IRAs, and of Roth IRA distributions. Your basis in traditional IRAs is your nondeductible contributions and the nontaxable amounts you rolled into them, minus the nontaxable amounts already taken out. The form is attached to Form 1040, 1040-SR or 1040-NR.

Fill out Form 8606Blank form from the IRS

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Edition
Tax year 2025
Pages
2
Fillable fields
45
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file. This is the tax year 2025 version; the IRS keeps forms for earlier years.

Who uses Form 8606

  • People who made nondeductible contributions to a traditional IRA for 2025
  • People who took a traditional IRA distribution in 2025 and have a basis in their traditional IRAs
  • People who converted traditional IRA money to a Roth IRA in 2025
  • People who took a distribution from a Roth IRA in 2025, other than a rollover, recharacterization or return of certain contributions
  • Beneficiaries who took a distribution from an inherited traditional IRA with basis, or a nonqualified distribution from an inherited Roth IRA

Before you start

  • Your most recent Form 8606, if you filed one, to find your basis for line 2
  • The year-end statement (such as Form 5498) showing the value of each traditional IRA on December 31, 2025
  • Forms 1099-R you received for your 2025 IRA distributions
  • The amounts of your nondeductible contributions for 2025, including any made from January 1 through April 15, 2026
  • For Part III: your total regular Roth IRA contributions, and your total conversions and rollovers from qualified retirement plans to Roth IRAs, through 2025
  • Your name and social security number, and your address if you are filing the form by itself

How to fill out Form 8606

  1. Name, SSN and address

    Enter the name and social security number of the person whose IRAs this form covers. On a joint return, enter only the spouse whose information is reported here; if both spouses must file, each uses a separate Form 8606. Fill in the address block only if you are filing the form by itself and not with a tax return.

  2. Part I, lines 1 to 3: contributions and basis

    Line 1 is your nondeductible contributions to traditional IRAs for 2025, including those made from January 1 through April 15, 2026. Line 2 is your total basis in traditional IRAs: generally zero the first year you must file, otherwise the amount the Total Basis Chart in the instructions points to, usually line 14 of your last Form 8606. Line 3 adds them. If you took no traditional IRA distribution and made no Roth conversion in 2025, enter line 3 on line 14 and skip the rest of Part I.

  3. Part I, lines 4 to 14: the nontaxable part

    Line 4 is the part of line 1 you contributed from January 1 through April 15, 2026, and line 5 subtracts it from line 3. Line 6 is the value of all your traditional IRAs on December 31, 2025, plus outstanding rollovers, minus certain repayments the line describes. Line 7 is your 2025 distributions, leaving out rollovers, conversions, qualified charitable distributions and the other items the line lists. Line 8 is the net amount you converted to Roth IRAs. Lines 9 to 13 figure the nontaxable part of your distributions and conversions, and line 14 is your total basis for 2025 and earlier years.

  4. Part I, lines 15a to 15c: taxable traditional IRA distributions

    Line 15a subtracts line 12 from line 7. Line 15b is the part of line 15a that comes from qualified disaster distributions reported on Form 8915-F, if any. Line 15c is the taxable amount, reduced by certain repayments the line describes; if it is more than zero, also include it on Form 1040, 1040-SR or 1040-NR, line 4b.

  5. Part II, lines 16 to 18: Roth conversions

    Complete Part II if you converted part or all of your traditional IRAs to a Roth IRA in 2025. Line 16 is the net amount converted (line 8 if you completed Part I). Line 17 is your basis in that amount (line 11 if you completed Part I). Line 18 is the taxable amount; if it is more than zero, also include it on line 4b of your return.

  6. Part III, lines 19 to 25c: Roth IRA distributions

    Complete Part III only if you took a Roth IRA distribution in 2025 that the instructions do not exclude. Line 19 is your nonqualified distributions, line 20 any qualified first-time homebuyer expenses up to the limit printed on the line, line 22 your basis in Roth IRA contributions, and line 24 your basis in conversions and rollovers from qualified retirement plans. Line 25c is the taxable amount; if it is more than zero, also include it on line 4b of your return.

  7. Signature on page 2

    Sign and date page 2 only if you are filing Form 8606 by itself and not with your tax return. If a paid preparer prepared the form, the preparer fills in the Paid Preparer Use Only section.

After you fill it out

Attach Form 8606 to your 2025 Form 1040, 1040-SR or 1040-NR and file it by the due date of your return, including extensions. If you do not have to file a tax return but must file Form 8606, sign it and send it to the IRS at the same time and place you would file Form 1040, 1040-SR or 1040-NR; check the filing address on the IRS where-to-file page. Keep a copy, because later years start from the basis on this form.

Signing: The form is signed only when you file it by itself and not with a tax return; in that case sign and date page 2. When it is attached to Form 1040, 1040-SR or 1040-NR, leave the signature section blank and follow the IRS instructions for signing your return.

Watch out for

  • If you must report a nondeductible traditional IRA contribution and do not file Form 8606, the instructions say a penalty applies unless you can show reasonable cause. Overstating nondeductible contributions also carries a penalty unless you can show reasonable cause.
  • An additional tax may apply to the amount on line 15c or line 25c if you were under age 59½ when you took the distribution, and to an amount on line 23. See the Instructions for Form 5329.
  • A conversion from a traditional IRA to a Roth IRA made in 2018 or later cannot be recharacterized as made to a traditional IRA.
  • Keep copies of every Form 8606, your Forms 5498 and 1099-R, and the related statements until all distributions are made. They show the nontaxable part of later distributions.

Questions about Form 8606

Do I need Form 8606 just to report Roth IRA contributions?

No. The instructions say you don't have to file Form 8606 only to report regular contributions to Roth IRAs. You should still keep records of them.

I took a traditional IRA distribution but never made nondeductible contributions. Do I report it on Form 8606?

No. If you have never made nondeductible contributions (including nontaxable amounts rolled over from a qualified retirement plan), don't report the distribution on Form 8606; see lines 4a and 4b in the Instructions for Form 1040 or Form 1040-NR. You may still need Form 8606 for another reason, such as a conversion to a Roth IRA.

What do I enter on line 2 the first time I file?

Generally zero. If you filed Form 8606 before, the Total Basis Chart in the instructions tells you which line of your last Form 8606 to use, usually line 14. Some events, such as rolling over nontaxable amounts from a qualified plan or a transfer incident to divorce, can change that amount.

My spouse and I both have nondeductible IRAs. Do we file one form or two?

Two. If both spouses are required to file Form 8606, each files a separate form, even on a joint return.

Can I change a Form 8606 I already filed?

Generally, you can change a nondeductible contribution to a deductible one, or the reverse, within the time limit for filing Form 1040-X. If needed, complete a new Form 8606 with the revised figures and file it with Form 1040-X.

Official information

Page text last reviewed November 7, 2026.

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