U.S. Individual Income Tax Return Forms

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2025

Instructions for Form 8606
Nondeductible IRAs
Section references are to the Internal Revenue Code
unless otherwise noted.

Future Developments
For the latest information about developments related to
2025 Form 8606 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form8606.

Definitions for IRAs. Except where stated otherwise in
these instructions:
• The term “traditional IRA” includes traditional SEP IRAs
and traditional SIMPLE IRAs, and
• The term “Roth IRA” includes Roth SEP IRAs and Roth
SIMPLE IRAs.
Clarification on nondeductible contributions. The
Form 8606 and its instructions now clarify that
nondeductible contributions to a traditional IRA do not
include employer contributions (including contributions
made pursuant to a salary reduction arrangement) made
to a SEP IRA under a SEP arrangement or to a SIMPLE
IRA under a SIMPLE IRA plan.
References to 2025 Form 8915-F. References to 2025
Form 8915-F in these instructions are to 2025 Form
8915-F (2024 disasters) and 2025 Form 8915-F (2025
disasters) as described below.
Form 8915-F is called Form 8915-F (2024 disasters)
when the qualified disasters began in 2024. 2025 Form
8915-F (2024 disasters) is used to report qualified 2024
disaster distributions made in 2025, qualified distributions
received in 2025 for the purchase or construction of a
main home in the area of a 2024 disaster and reportable
in 2025 on Part IV of 2025 Form 8915-F (2024 disasters),
and repayments of those distributions made for 2025.
Form 8915-F is called Form 8915-F (2025 disasters)
when the qualified disasters began in 2025. 2025 Form
8915-F (2025 disasters) is used to report qualified 2025
disaster distributions made in 2025, qualified distributions
received in 2025 for the purchase or construction of a
main home in the area of a 2025 disaster and reportable
in 2025 on Part IV of 2025 Form 8915-F (2025 disasters),
and repayments of those distributions made for 2025.
2025 Forms 8915-F are relevant to the calculations on
2025 Form 8606, lines 6, 7, 15b, 19, and 25b. The
instructions for those lines have been updated as needed.
Modified adjusted gross income (AGI) limit for traditional IRA contributions increased. If you are covered
by a retirement plan at work, you can contribute to a
traditional IRA for 2025 only if your 2025 modified AGI for
traditional IRA purposes is less than:
Nov 20, 2025

Modified AGI limit for Roth IRA contributions increased. You can contribute to a Roth IRA for 2025 only if
your 2025 modified AGI for Roth IRA purposes is less
than:
• $246,000 if married filing jointly or qualifying surviving
spouse;
• $165,000 if single, head of household, or married filing
separately and you didn’t live with your spouse at any time
in 2025; or
• $10,000 if married filing separately and you lived with
your spouse at any time in 2025.
See Roth IRAs, later.
Due date for contributions. The due date for making
contributions for 2025 to your IRA for most people is
Wednesday, April 15, 2026.

Reminders
Certain retirement plan distributions and their repayments. References to the following retirement plan
distributions appear throughout as needed.
• Qualified birth or adoption distributions.
• Emergency personal expense distributions.
• Domestic abuse distributions.
• Terminal illness distributions.
For more information on these distributions, see Notice
2020-68, Notice 2024-02, and Notice 2024-55.
Throughout 2025 Form 8606 and these instructions, we
have placed the above distributions and qualified disaster
distributions (also known as qualified disaster recovery
distributions) made in 2025 and their repayments under
the umbrellas “any 2025 retirement plan distributions
whose repayments are treated as rollovers” and “certain
2025 retirement plan distribution repayments treated as
rollovers,” as applicable.
For more information, see Certain 2025 retirement plan
distribution repayments treated as rollovers and Any 2025
retirement plan distributions whose repayments are
treated as rollovers, both in Special Terms under
Definitions, later.
Basis adjustments. See Line 22 and Line 14, later, for
basis adjustments arising from line 5 and line 6,
respectively, of the 2025 Line 25c Worksheet and the
2025 Line 15c Worksheet. Also, see the Total Basis Chart
for line 2.

Instructions for Form 8606 (2025) Catalog Number 25399E
Department of the Treasury Internal Revenue Service www.irs.gov

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What’s New

• $146,000 if married filing jointly or qualifying surviving
spouse;
• $89,000 if single, head of household, or married filing
separately and you didn’t live with your spouse at any time
in 2025; or
• $10,000 if married filing separately and you lived with
your spouse at any time in 2025.
See Traditional IRAs, later.

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General Instructions
Purpose of Form

Use Form 8606 to report:
• Nondeductible contributions you made to traditional
IRAs;
• Distributions from traditional IRAs, if you have a basis in
these IRAs;
• Conversions from traditional IRAs to Roth IRAs; and
• Distributions from Roth IRAs.
Nondeductible contributions to a traditional IRA
do not include employer contributions (including
CAUTION contributions made pursuant to a salary reduction
arrangement) made to a SEP IRA under a SEP
arrangement or to a SIMPLE IRA under a SIMPLE IRA
plan.

!

If you received distributions from a traditional IRA
TIP in 2025 and you have never made nondeductible
contributions (including nontaxable amounts you
rolled over from a qualified retirement plan) to these IRAs,
don’t report the distributions on 2025 Form 8606. Instead,
see Lines 4a and 4b in the 2025 Instructions for Form
1040 or the 2025 Instructions for Form 1040-NR. Also, to
find out if any of your contributions to traditional IRAs are
deductible, see the instructions for Schedule 1 in the
Instructions for Form 1040.

Who Must File

File 2025 Form 8606 if any of the following apply.
• You made nondeductible contributions to a traditional
IRA for 2025. Nondeductible contributions to a traditional
IRA do not include employer contributions (including
contributions made pursuant to a salary reduction
arrangement) made to a SEP IRA under a SEP
arrangement or to a SIMPLE IRA under a SIMPLE IRA
plan.
• You received distributions from a traditional IRA in 2025;
your basis in these IRAs is more than zero; and you made
a repayment to an IRA of a qualified reservist distribution
or a repayment of “any 2025 retirement plan distributions
whose repayments are treated as rollovers” (see
Definitions, later). However, you do not need to file 2025
Form 8606 if your only distributions made in 2025 were
qualified birth or adoption distributions, emergency
personal expense distributions, domestic abuse
distributions, and/or terminal illness distributions, and you
repaid them in full in 2025.
• You received distributions from a traditional IRA in 2025
and your basis in these IRAs is more than zero. For this
purpose, a distribution doesn’t include a distribution that is
rolled over (other than a repayment of certain 2025
retirement plan distribution repayments treated as
rollovers (see Special Terms under Definitions, later)),
qualified charitable distribution, one-time distribution to

2

Note: If you recharacterized a 2025 Roth IRA contribution
as a traditional IRA contribution, or vice versa, treat the
contribution as having been made to the second IRA, not
the first IRA. See Recharacterizations, later.
You don’t have to file Form 8606 solely to report

TIP regular contributions to Roth IRAs. But see What
Records Must I Keep, later.

When and Where To File

File 2025 Form 8606 with your 2025 Form 1040,
1040-SR, or 1040-NR by the due date, including
extensions, of your return.
If you aren’t required to file an income tax return but are
required to file 2025 Form 8606, sign 2025 Form 8606 and
send it to the IRS at the same time and place you would
otherwise file 2025 Form 1040, 1040-SR, or 1040-NR. Be
sure to include your address on page 1 of the form and
your signature and the date on page 2 of the form.

Definitions

This section contains the following definitions.
• IRAs Generally.
• Deemed IRAs.
• Traditional IRAs.
• Roth IRAs.
• SEP IRAs: Traditional and Roth.
• SIMPLE IRAs: Traditional and Roth.
• Special Terms.

IRAs Generally

An IRA is an individual retirement account or an individual
retirement annuity.
• An individual retirement account is a trust or custodial
account set up in the United States for the exclusive
benefit of you or your beneficiaries. The account is
created by a written document showing the account meets
certain requirements.
• You can open an individual retirement annuity by
purchasing an annuity contract or an endowment contract
from a life insurance company. An individual retirement
annuity must be issued in your name as the owner, and
either you or your beneficiaries who survive you are the
only ones who can receive the benefits or payments. An
Instructions for Form 8606 (2025)

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Additional information. For more details on IRAs, see
Pub. 590-A, Contributions to Individual Retirement
Arrangements (IRAs); Pub. 590-B, Distributions from
Individual Retirement Arrangements (IRAs); and Pub. 560,
Retirement Plans for Small Business.

fund an HSA, conversion, recharacterization, or return of
certain contributions.
• You or your spouse transferred all or part of their
traditional IRA in 2025 to the other spouse under a divorce
or separation agreement where the transfer resulted in a
change in the basis of the IRA of either spouse.
• You converted an amount from a traditional IRA to a
Roth IRA in 2025.
• You received distributions from a Roth IRA in 2025
(other than a rollover, recharacterization, or return of
certain contributions—see the instructions for Part III,
later).
• You received a distribution from an inherited traditional
IRA that has a basis, or you received a distribution from an
inherited Roth IRA that wasn’t a qualified distribution. You
may need to file more than one Form 8606. See IRA with
basis under What if You Inherit an IRA? in Pub. 590-B for
more information.

individual retirement annuity must also meet certain other
requirements.

traditional IRA may be fully deductible, partially
deductible, or completely nondeductible.

See Pub. 590-A for additional information on individual
retirement accounts and individual retirement annuities.
An IRA can be a traditional IRA, traditional SEP IRA,
traditional SIMPLE IRA, Roth IRA, Roth SEP IRA, or Roth
SIMPLE IRA. In general, individuals may make their own
contributions to their traditional IRAs, traditional SEP
IRAs, Roth IRAs, or Roth SEP IRAs. However, certain
employers have arrangements under which the employer
may contribute to traditional SEP IRAs or Roth SEP IRAs
of their employees. As for traditional SIMPLE IRAs and
Roth SIMPLE IRAs, only employers can make
contributions to those IRAs.

Basis. Your basis in traditional IRAs is the total of all your
nondeductible contributions and your nontaxable amounts
included in rollovers made to these IRAs minus the total of
all your nontaxable distributions, adjusted if necessary
(see the instructions for line 2, later).

IRA references in these instructions. In these
instructions:
• Traditional IRAs generally include traditional SEP IRAs
and traditional SIMPLE IRAs, unless otherwise stated;
• Roth IRAs generally include Roth SEP IRAs and Roth
SIMPLE IRAs, unless otherwise stated; and
• Contributions to an IRA, unless stated otherwise, will
not include employer contributions (including
contributions made pursuant to a salary reduction
arrangement) made to a SEP IRA under a SEP
arrangement or to a SIMPLE IRA under a SIMPLE IRA
plan.

Deemed IRAs

A qualified employer plan (retirement plan) can maintain a
separate account or annuity under the plan (a deemed
IRA) to receive voluntary employee contributions. If in
2025 you had a deemed IRA, use the rules for either a
traditional IRA or a Roth IRA depending on which type it
was. See Pub. 590-A for more details.

Traditional IRAs

An IRA owner may make deductible or nondeductible
contributions to their traditional IRA. You can open and
make contributions to a traditional IRA if you (or, if you file
a joint return, your spouse) received taxable
compensation during the year. For purposes of these
instructions, a traditional IRA is any IRA that isn’t a Roth
IRA.

!

For purposes of these instructions:

CAUTION

• A traditional IRA will include traditional SEP IRAs and

traditional SIMPLE IRAs unless otherwise indicated; and
• Contributions to traditional IRAs generally will not
include employer contributions (including contributions
made pursuant to a salary reduction arrangement) made
to a traditional SEP IRA under a SEP arrangement or to a
traditional SIMPLE IRA under a SIMPLE IRA plan, unless
stated otherwise.
Contributions. An overall contribution limit applies to
contributions to traditional IRAs that aren’t employer
contributions made to a traditional SEP IRA under a SEP
arrangement or to a traditional SIMPLE IRA under a
SIMPLE IRA plan. See Overall Contribution Limit for
Traditional and Roth IRAs, later. Contributions to a
Instructions for Form 8606 (2025)

!

Keep track of your basis to figure the nontaxable
part of your future distributions.

CAUTION

Roth IRAs

!

For purposes of these instructions:

CAUTION

• A Roth IRA will include Roth SEP IRAs and Roth
SIMPLE IRAs unless otherwise indicated; and
• Contributions to Roth IRAs, unless stated otherwise, will
not include employer contributions (including contributions
made pursuant to a salary reduction arrangement) made
to a Roth SEP IRA under a SEP arrangement or to a Roth
SIMPLE IRA under a SIMPLE IRA plan.
A Roth IRA is similar to a traditional IRA but has the
following features.
• Contributions are never deductible.
• No minimum distributions are required during the Roth
IRA owner’s lifetime.
• Qualified distributions aren’t includible in income.

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TREASURY/IRS AND OMB USE ONLY DRAFT

Qualified distribution. Generally, a qualified distribution
is any distribution from your Roth IRA that meets the
following requirements.
1. It is made after the 5-year period beginning with the
first year for which a contribution was made to a Roth IRA
(including a conversion or a rollover from a qualified
retirement plan) set up for your benefit.
2. The distribution is made:
a. On or after the date you reach age 591/2,
b. After your death,
c. Due to your disability, or
d. For qualified first-time homebuyer expenses.
Contributions. You can contribute to a Roth IRA for 2025
only if your 2025 modified AGI for Roth IRA purposes is
less than:
• $246,000 if married filing jointly or qualifying surviving
spouse;
• $165,000 if single, head of household, or married filing
separately and you didn’t live with your spouse at any time
in 2025; or
• $10,000 if married filing separately and you lived with
your spouse at any time in 2025.
Use the Maximum Roth IRA Contribution Worksheet to
figure the maximum amount you can contribute to a Roth
IRA for 2025. If you are married filing jointly, complete
the worksheet separately for you and your spouse.

!

If you contributed too much to your Roth IRA, see
Recharacterizations, later.

CAUTION

3

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Maximum Roth IRA Contribution Worksheet

Keep for Your Records

Caution: If married filing jointly and the combined taxable compensation (defined below) for you and your spouse is
less than $14,000 ($15,000 if one spouse is age 50 or older at the end of 2025; $16,000 if both spouses are age 50 or
older at the end of 2025), don’t use this worksheet. Instead, see Pub. 590-A for special rules.
1. If married filing jointly, enter $7,000 ($8,000 if age 50 or older at the end of 2025). All
others, enter the smaller of $7,000 ($8,000 if age 50 or older at the end of 2025) or
your taxable compensation (defined later) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter your total contributions to traditional IRAs for 2025 . . . . . . . . . . . . . . . . . . . . . . . . .

1.

3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4. Enter $246,000 if married filing jointly or qualifying surviving spouse; $10,000 if
married filing separately and you lived with your spouse at any time in 2025. All
others, enter $165,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter your modified AGI for Roth IRA purposes (discussed earlier) . . . . . . . . . . . . . . .

4.

DRAFT

Modified AGI for Roth IRA purposes. First, figure your
AGI (2025 Form 1040, 1040-SR, or 1040-NR, line 11a).
Then, refigure it by:
1. Subtracting:
a. Roth IRA conversions included on Form 1040,
1040-SR, or 1040-NR, line 4b; and
b. Roth IRA rollovers from qualified retirement plans
included on Form 1040, 1040-SR, or 1040-NR, line 5b;
and
2. Adding:
a. IRA deduction from Schedule 1 (Form 1040),
line 20;
b. Student loan interest deduction from Schedule 1
(Form 1040), line 21;
c. Reserved for future use;
d. Exclusion of interest from Form 8815, Exclusion of
Interest From Series EE and I U.S. Savings Bonds Issued
After 1989;
e. Exclusion of employer-provided adoption benefits
from Form 8839, Qualified Adoption Expenses;
f. Foreign earned income exclusion from Form 2555,
Foreign Earned Income; and
g. Foreign housing exclusion or deduction from Form
2555.
4

5.
6.
7.
8.
9.
10.

When figuring modified AGI for Roth IRA
purposes, you may have to refigure items based
CAUTION on modified AGI, such as taxable social security
benefits and passive activity losses allowed under the
special allowance for rental real estate activities. See Can
You Contribute to a Roth IRA? in Pub. 590-A for details.

!

Distributions. See the instructions for Part III, later.
Basis. See Line 22, later, for your basis in Roth IRAs.

SEP IRAs: Traditional and Roth
Prior to January 1, 2023, traditional SEP IRAs

TIP were called SEP IRAs in these instructions. The

term “traditional” was added to the name to
distinguish them from Roth SEP IRAs, which were
introduced in section 601 of the SECURE 2.0 Act of 2022
and effective beginning January 1, 2023.
A simplified employee pension (SEP) arrangement is
an employer-sponsored plan under which an employer
can make contributions to a traditional SEP IRA or a Roth
SEP IRA for its employees. If you make your own
contributions to a traditional SEP IRA (excluding employer
contributions you make if you are self-employed), they are
treated as contributions to a traditional IRA and may be
deductible or nondeductible. Traditional SEP IRA

Instructions for Form 8606 (2025)

DRAFT

6. Subtract line 5 from line 4. If zero or less, stop here; you may not contribute to a
Roth IRA for 2025. See Recharacterizations, later, if you made Roth IRA
contributions for 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. If line 4 above is $165,000, enter $15,000; otherwise, enter $10,000. If line 6 is more
than or equal to line 7, skip lines 8 and 9 and enter the amount from line 3 on
line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Divide line 6 by line 7 and enter the result as a decimal (rounded to at least 3
places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Multiply line 1 by line 8. If the result isn’t a multiple of $10, increase it to the next
multiple of $10 (for example, increase $490.30 to $500). Enter the result, but not
less than $200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Maximum 2025 Roth IRA Contribution. Enter the smaller of line 3 or line 9. See
Recharacterizations, later, if you contributed more than this amount to Roth IRAs
for 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

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distributions are reported in the same manner as
traditional IRA distributions.
Since January 1, 2023, employers have been able to
contribute to Roth SEP IRAs under a SEP arrangement. If
you make your own contributions to a Roth SEP IRA
(excluding employer contributions you make if you are
self-employed), they are treated as contributions to a Roth
IRA and are made with after-tax dollars and are not
deductible.
See Pub. 560 for additional details on SEP IRAs.

SIMPLE IRAs: Traditional and Roth
Prior to January 1, 2023, traditional SIMPLE IRAs

TIP were called SIMPLE IRAs in these instructions.

A SIMPLE IRA plan is a employer sponsored plan
under which certain small employers (including
self-employed individuals) can make contributions to
traditional SIMPLE IRAs or Roth SIMPLE IRAs for their
employees. Your employer’s contributions under a
SIMPLE IRA plan don’t prevent you from making your own
contributions to a traditional IRA or Roth IRA that isn’t a
SIMPLE IRA. SIMPLE IRA plans are also known as
Savings Incentive Match Plans for Employees.
A SIMPLE IRA (whether a traditional SIMPLE IRA or a
Roth SIMPLE IRA) is subject to certain restrictions that do
not generally apply to other traditional IRAs or Roth IRAs.
For example, an individual cannot make their own
contributions to their SIMPLE IRA. As a result,
discussions of contributions in these instructions will not
cover contributions to SIMPLE IRAs.
Since January 1, 2023, employers with a SIMPLE IRA
plan have been able to contribute to Roth SIMPLE IRAs
under their SIMPLE IRA plan. Contributions to a Roth
SIMPLE IRA are nondeductible and includible in income.
See Pub. 560 for additional details on SIMPLE IRAs.

Special Terms
Certain 2025 retirement plan distribution repayments
treated as rollovers. The term “certain 2025 retirement
plan distribution repayments treated as rollovers” is used
on 2025 Form 8606 in the Part I and III lead-ins and in
lines 6, 7, 15c, and 25c. It is used throughout these
instructions as needed. The term describes repayments of
the following distributions where the distributions were
made in 2025.
• Qualified disaster distributions (also known as qualified
disaster recovery distributions).
• Qualified birth or adoption distributions.
• Emergency personal expense distributions.
• Domestic abuse distributions.
• Terminal illness distributions.
Any 2025 retirement plan distributions whose repayments are treated as rollovers. The term “any 2025
retirement plan distributions whose repayments are
treated as rollovers” is used in line 19 of 2025 Form 8606
Instructions for Form 8606 (2025)

Overall Contribution Limit for
Traditional and Roth IRAs

If you aren’t married filing jointly, your limit on contributions
to traditional and Roth IRAs is generally the smaller of
$7,000 ($8,000 if age 50 or older at the end of 2025) or
your taxable compensation (defined below).
If you are married filing jointly, your contribution limit is
generally $7,000 ($8,000 if age 50 or older at the end of
2025) and your spouse’s contribution limit is $7,000
($8,000 if age 50 or older at the end of 2025) as well. But if
the combined taxable compensation of both you and your
spouse is less than $14,000 ($15,000 if one spouse is age
50 or older at the end of 2025; $16,000 if both spouses
are age 50 or older at the end of 2025), see Kay Bailey
Hutchison Spousal IRA Limit in Pub. 590-A for special
rules.
This limit doesn’t apply to employer contributions to a
traditional SEP, traditional SIMPLE, Roth SEP, or Roth
SIMPLE IRA.
Note: Rollovers, Roth IRA conversions, Roth IRA
rollovers from qualified retirement plans, and repayments
of qualified reservist distributions, qualified disaster
distributions (also known as qualified disaster recovery
distributions), qualified birth or adoption distributions,
emergency personal expense distributions, domestic
abuse distributions, and terminal illness distributions don’t
affect your contribution limit.
The amount you can contribute to a Roth IRA may
also be limited by your modified AGI (see
CAUTION Contributions, earlier, and the Maximum Roth IRA
Contribution Worksheet).

!

Difficulty of care payments. For contributions for 2025,
you may elect to increase the nondeductible IRA
contribution limit by some or all of the amount of difficulty
of care payments, which are a type of qualified foster care
payment, received. For details, see 2025 Pub. 590-A.
Taxable compensation. Taxable compensation includes
the following.
• Wages, salaries, tips, etc. If you received a distribution
from a nonqualified deferred compensation plan or
nongovernmental section 457 plan that is included in
box 1 of Form W-2 or in box 1 of Form 1099-NEC, don’t
include that distribution in taxable compensation. The
distribution should be shown in (a) box 11 of Form W-2,
(b) box 12 of Form W-2 with code Z, or (c) box 15 of Form
1099-MISC. If it isn’t, contact your employer for the
amount of the distribution.
• Nontaxable combat pay if you were a member of the
U.S. Armed Forces.
• Self-employment income. If you are self-employed (a
sole proprietor or a partner), taxable compensation is your
5

DRAFT

DRAFT

The term “traditional” was added to the name to
distinguish them from Roth SIMPLE IRAs, which were
introduced in section 601 of the SECURE 2.0 Act of 2022
and effective beginning January 1, 2023.

and throughout these instructions as needed. The term
describes the following distributions made in 2025.
• Qualified disaster distributions (also known as qualified
disaster recovery distributions).
• Qualified birth or adoption distributions.
• Emergency personal expense distributions.
• Domestic abuse distributions.
• Terminal illness distributions.

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net earnings from your trade or business (provided your
personal services are a material income-producing factor)
reduced by your deduction for contributions made on your
behalf to retirement plans and the deductible part of your
self-employment tax.
• Alimony and separate maintenance pursuant to a
divorce or separation agreement entered into before
January 1, 2019, unless that agreement was changed
after December 31, 2018, to expressly provide that
alimony received isn’t included in the recipient’s income.
• Certain non-tuition fellowship and stipend payments.
For details, see Pub. 590-A.
See What Is Compensation? under Who Can Open a
Traditional IRA? in chapter 1 of Pub. 590-A for details.

No recharacterizations of conversions made in 2018
or later. A conversion of a traditional IRA to a Roth IRA,
and a rollover from any other eligible retirement plan to a
Roth IRA, made in tax years beginning after December
31, 2017, cannot be recharacterized as having been made
to a traditional IRA.
Reporting recharacterizations. Treat any
recharacterized IRA contribution as though the amount of
the contribution was originally contributed to the second
IRA, not the first IRA. For the recharacterization, you must
transfer the amount of the original contribution plus any
related earnings or less any related loss. In most cases,
your IRA trustee or custodian figures the amount of the
related earnings you must transfer. If you need to figure
the related earnings, see How Do You Recharacterize a
Contribution? in chapter 1 of Pub. 590-A. Treat any
earnings or loss that occurred in the first IRA as having
occurred in the second IRA. You can’t deduct any loss that
occurred while the funds were in the first IRA. Also, you
can’t take a deduction for a contribution to a traditional
IRA if you later recharacterize the amount. The following
discussion explains how to report the two different types
of recharacterizations, including the statement that you
must attach to your return explaining the
recharacterization.
1. You made a contribution to a traditional IRA and
later recharacterized part or all of it in a trustee-to-trustee
transfer to a Roth IRA. If you recharacterized only part of
the contribution, report the nondeductible traditional IRA
portion of the remaining contribution, if any, on Form 8606,
Part I. If you recharacterized the entire contribution, don’t
report the contribution on Form 8606. In either case,
attach a statement to your return explaining the
6

Instructions for Form 8606 (2025)

DRAFT

DRAFT

Recharacterizations

Generally, you can recharacterize (correct) an IRA
contribution by making a trustee-to-trustee transfer from
one IRA to another type of IRA. Trustee-to-trustee
transfers are made directly between financial institutions
or within the same financial institution. You must generally
make the transfer by the due date of your return (including
extensions) and reflect it on your return. However, if you
timely filed your return without making the transfer, you
can make the transfer within 6 months of the due date of
your return, excluding extensions. If necessary, file an
amended return reflecting the transfer (see Amending
Form 8606, later). Enter “Filed pursuant to section
301.9100-2” on the amended return.

recharacterization. If the recharacterization occurred in
2025, include the amount transferred from the traditional
IRA on 2025 Form 1040, 1040-SR, or 1040-NR, line 4a. If
the recharacterization occurred in 2026, report the amount
transferred only in the attached statement, and not on
your 2025 or 2026 tax return. See Example next.
Example. You are single, covered by an employer
retirement plan, and you contributed $4,000 to a new
traditional IRA on May 27, 2025. On February 24, 2026,
you determine that your 2025 modified AGI will limit your
traditional IRA deduction to $1,000. The value of your
traditional IRA on that date is $4,400. On the same date,
you recharacterize $3,000 of the traditional IRA
contribution as a Roth IRA contribution, and have $3,300
($3,000 contribution plus $300 related earnings)
transferred from your traditional IRA to a Roth IRA in a
trustee-to-trustee transfer. You deduct the $1,000
traditional IRA contribution on your 2025 Form 1040. You
don’t file a 2025 Form 8606. You attach a statement to
your 2025 return explaining the recharacterization. The
statement indicates that you contributed $4,000 to a
traditional IRA on May 27, 2025; recharacterized $3,000
of that contribution on February 24, 2026, by transferring
$3,000 plus $300 of related earnings from your traditional
IRA to a Roth IRA in a trustee-to-trustee transfer; and
deducted the remaining traditional IRA contribution of
$1,000 on your 2025 Form 1040. You don’t report the
$3,300 distribution from your traditional IRA on your 2025
Form 1040 because the distribution occurred in 2026. You
don’t report the distribution on your 2026 Form 1040
because the recharacterization related to 2025 and was
explained in an attachment to your 2025 return.
2. You made a contribution to a Roth IRA and later
recharacterized part or all of it in a trustee-to-trustee
transfer to a traditional IRA. Report the nondeductible
traditional IRA portion of the recharacterized contribution,
if any, on Form 8606, Part I. Don’t report the Roth IRA
contribution (whether or not you recharacterized all or part
of it) on Form 8606. Attach a statement to your return
explaining the recharacterization. If the recharacterization
occurred in 2025, include the amount transferred from the
Roth IRA on your 2025 Form 1040, 1040-SR, or 1040-NR,
line 4a. If the recharacterization occurred in 2026, report
the amount transferred only in the attached statement,
and not on your 2025 or 2026 tax return. See Example
next.
Example. You are single, covered by an employer
retirement plan, and you contributed $4,000 to a new Roth
IRA on June 17, 2025. On December 30, 2025, you
determine that your 2025 modified AGI will allow a full
traditional IRA deduction. On that same date, you
recharacterize the Roth IRA contribution as a traditional
IRA contribution and have $4,200, the balance in the Roth
IRA account ($4,000 contribution plus $200 related
earnings), transferred from your Roth IRA to a traditional
IRA in a trustee-to-trustee transfer. You deduct the $4,000
traditional IRA contribution on your 2025 Form 1040. You
don’t file a Form 8606. You attach a statement to your
return explaining the recharacterization. The statement
indicates that you contributed $4,000 to a new Roth IRA
on June 17, 2025; recharacterized that contribution on
December 30, 2025, by transferring $4,200, the balance in
the Roth IRA, to a traditional IRA in a trustee-to-trustee

TREASURY/IRS AND OMB USE ONLY DRAFT
transfer; and deducted the traditional IRA contribution of
$4,000 on your 2025 Form 1040. You include the $4,200
distribution from your Roth IRA on your 2025 Form 1040,
line 4a.
If, in 2025, you made traditional IRA contributions or Roth
IRA contributions for 2025 and you had those
contributions returned to you with any related earnings (or
minus any loss) by the due date (including extensions) of
your 2025 tax return, the returned contributions are
treated as if they were never contributed. Don’t report the
contribution or distribution on Form 8606 or take a
deduction for the contribution. However, you must include
the amount of the distribution of the returned contributions
you made in 2025 and any related earnings on your 2025
Form 1040, 1040-SR, or 1040-NR, line 4a. Also include
the related earnings on your 2025 Form 1040, 1040-SR,
or 1040-NR, line 4b. Attach a statement explaining the
distribution. Also, if you were under age 591/2 at the time of
a distribution with related earnings, you are generally
subject to the additional 10% tax on early distributions
(see Form 5329, Additional Taxes on Qualified Plans
(Including IRAs) and Other Tax-Favored Accounts, and its
instructions). Also, see Pub. 590-B for more information.
If you timely filed your 2025 tax return without
withdrawing a contribution that you made in 2025, you can
still have the contribution returned to you within 6 months
of the due date of your 2025 tax return, excluding
extensions. If you do, file an amended return for your 2025
tax year with “Filed pursuant to section 301.9100-2”
entered at the top. Report any related earnings on the
amended return and include an explanation of the
withdrawn contribution. Make any other necessary
changes on the amended return (for example, if you
reported the contributions as excess contributions on your
original return, include an amended Form 5329 reflecting
that the withdrawn contributions are no longer treated as
having been contributed).
In most cases, the related earnings that you must
withdraw are figured by your IRA trustee or custodian. If
you need to figure the related earnings on IRA
contributions that were returned to you, see Contributions
Returned Before Due Date of Return in chapter 1 of Pub.
590-A. If you made a contribution or distribution while the
IRA held the returned contribution, see Pub. 590-A.
If you made a contribution for 2024 and you had it
returned to you in 2025 as described above, don’t report
the distribution on your 2025 tax return. Instead, report it
on your 2024 original or amended return in the manner
described above.
Example. On May 27, 2025, you contributed $4,000 to
your traditional IRA that has a basis. The value of the IRA
was $18,000 prior to the contribution. On December 30,
2025, when you are age 57 and the value of the IRA is
$23,600, you realize you can’t make the entire contribution
because your taxable compensation for the year will be
too small. You decide to have $1,000 of the contribution
returned to you and withdraw $1,073 from your IRA
($1,000 contribution plus $73 earnings). You didn’t make
any other withdrawals or contributions. You don’t file a
2025 Form 8606. You deduct the $3,000 remaining
Instructions for Form 8606 (2025)

Return of Excess Traditional IRA
Contributions

The return (distribution) in 2025 of excess traditional IRA
contributions for years prior to 2025 isn’t taxable if all three
of the following apply.
1. The distribution was made after the due date,
including extensions, of your tax return for the year for
which the contribution was made (if the distribution was
made earlier, see Return of IRA Contributions, earlier).
2. No deduction was allowable (without regard to the
modified AGI limitation) or taken for the excess
contributions.
3. The total contributions (excluding rollovers) to your
traditional and traditional SEP IRAs for the year for which
the excess contributions were made didn’t exceed the
amounts shown in the following table.
Year(s)

Contribution
limit

Contribution limit if
age 50 or older at
the end of the year

2024

$7,000

$8,000

2023

$6,500

$7,500

2019 through 2022

$6,000

$7,000

2013 through 2018

$5,500

$6,500

2008 through 2012

$5,000

$6,000

2006 or 2007

$4,000

$5,000

2005

$4,000

$4,500

2002 through 2004

$3,000

$3,500

1997 through 2001

$2,000

—

before 1997

$2,250

—

If the excess contribution to your traditional IRA for the
year included a rollover and the excess occurred because
the information the plan was required to give you was
incorrect, increase the contribution limit amount for the
year shown in the table above by the amount of the excess
that is due to the incorrect information.
If the total contributions for the year included employer
contributions to a traditional SEP IRA, increase the
contribution limit amount for the year shown in the table
above by the smaller of the amount of the employer
contributions or:

7

DRAFT

DRAFT

Return of IRA Contributions

contribution on your 2025 Schedule 1 (Form 1040),
line 20. You include $1,073 on your 2025 Form 1040,
line 4a, and $73 on line 4b. You attach a statement to your
tax return explaining the distribution. Because you
properly removed the excess contribution with the related
earnings by the due date of your tax return, you aren’t
subject to the additional 6% tax on excess contributions,
reported on Form 5329. Because the distribution of the
$73 in earnings was made by the due date of your return,
you also aren’t subject to the additional tax on early
distributions even though you were under age 591/2 at the
time of the distribution.

2024

$69,000

2023

$66,000

2022

$61,000

2021

$58,000

2020

$57,000

2019

$56,000

2018

$55,000

2017

$54,000

2015 or 2016

$53,000

2014

$52,000

2013

$51,000

2012

$50,000

2009, 2010, or 2011

$49,000

2008

$46,000

2007

$45,000

2006

$44,000

2005

$42,000

2004

$41,000

2002 or 2003

$40,000

2001

$35,000

before 2001

$30,000

Include the total amount distributed on 2025 Form
1040, 1040-SR, or 1040-NR, line 4a, and attach a
statement to your return explaining the distribution. See
Example, later.
If you meet these conditions and are otherwise required
to file Form 8606:
• Don’t take into account the amount of the withdrawn
contributions in figuring line 2 (for 2025 or for any later
year), and
• Don’t include the amount of the withdrawn contributions
on line 7.
Example. You are single, you retired in 2022, and you
had no taxable compensation after 2022. However, you
made traditional IRA contributions (that you didn’t deduct)
of $3,000 on December 15, 2023, and $4,000 on
November 15, 2024. In December 2024, a tax practitioner
informed you that you had made excess contributions for
those years because you had no taxable compensation. In
December 2025, you withdrew the $7,000 and filed
amended returns for 2023 and 2024 reflecting the
additional 6% tax on excess contributions on Form 5329.
You include the $7,000 distribution on your 2025 Form
1040, line 4a; enter -0- on line 4b; and attach a statement
to your return explaining the distribution, including the fact
that you filed amended returns for 2023 and 2024 and
paid the additional 6% tax on the excess contribution for
2023. The statement indicates that the distribution isn’t
taxable because (a) it was made after the due dates of
your 2023 and 2024 tax returns, including extensions; (b)
your total IRA contributions for 2023 didn’t exceed $6,500
($7,500 if age 50 or older at the end of that year) and for
2024 didn’t exceed $7,000 ($8,000 if age 50 or older at
the end of that year); and (c) you didn’t take a deduction
for the contributions, and no deduction was allowable
8

because you didn’t have any taxable compensation for
those years. The statement also indicates that the
distribution reduced your excess contributions to -0-, as
reflected on your amended 2023 and 2024 Forms 5329.
Don’t file a 2025 Form 8606. If you are required to file
Form 8606 in a year after 2025, don’t include the $7,000
you withdrew in 2025 on line 2.

Amending Form 8606

Generally, after you file your return, you can change a
nondeductible contribution to a traditional IRA to a
deductible contribution or vice versa if you make the
change within the time limit for filing Form 1040-X,
Amended U.S. Individual Income Tax Return (see the
Form 1040-X instructions). You may also be able to make
a recharacterization (discussed earlier). If necessary,
complete a new Form 8606 showing the revised
information and file it with Form 1040-X.

Penalty for Not Filing

If you are required to file Form 8606 to report a
nondeductible contribution to a traditional IRA for 2025 but
don’t do so, you must pay a $50 penalty, unless you can
show reasonable cause.

Overstatement Penalty

If you overstate your nondeductible contributions, you
must pay a $100 penalty, unless you can show reasonable
cause.

What Records Must I Keep?

To verify the nontaxable part of distributions from your
IRAs, including Roth IRAs, keep a copy of the following
forms and records until all distributions are made.
• Page 1 of Forms 1040 or 1040-SR (or Forms 1040A,
1040-NR, or 1040-T) filed for each year you made a
nondeductible contribution to a traditional IRA.
• Forms 8606 and any supporting statements,
attachments, and worksheets for all applicable years.
• Forms 5498, IRA Contribution Information, or similar
statements you received each year showing contributions
you made to a traditional IRA or Roth IRA.
• Forms 5498 or similar statements you received showing
the value of your traditional IRAs for each year you
received a distribution.
• Forms 1099-R or W-2P you received for each year you
received a distribution.
Note: Forms 1040-T, 1040A, and W-2P are forms that
were used in prior years.

Specific Instructions
Name and social security number (SSN). If you file a
joint return, enter only the name and SSN of the spouse
whose information is being reported on Form 8606.
More than one Form 8606 required. If both you and
your spouse are required to file 2025 Form 8606, file a
separate 2025 Form 8606 for each of you. If you are
required to file 2025 Form 8606 for IRAs inherited from
more than one decedent, file a separate 2025 Form 8606
for the IRA from each decedent.

Instructions for Form 8606 (2025)

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DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT

Part I—Nondeductible Contributions
to Traditional IRAs and Distributions
From Traditional IRAs
Line 1

If you used the IRA Deduction Worksheet in the Form
1040 instructions or as referred to in the Form 1040-NR
instructions, subtract line 12 of the worksheet (or the
amount you chose to deduct on Schedule 1 (Form 1040),
line 20, if less) from the smaller of line 10 or line 11 of the
worksheet. Enter the result on line 1 of Form 8606. You
can’t deduct the amount included on line 1.
If you used the worksheet Figuring Your Reduced IRA
Deduction for 2025 in Pub. 590-A, enter on line 1 of Form
8606 any nondeductible contributions from the
appropriate lines of that worksheet.

Include on line 1 any repayment of a qualified reservist
distribution.
Don’t include on line 1 contributions that you had
returned to you with the related earnings (or less any
loss). See Return of IRA Contributions, earlier.

Line 2

Generally, if this is the first year you are required to file
Form 8606, enter -0-. Otherwise, use the Total Basis Chart
to find the amount to enter on line 2.
However, you may need to enter an amount that is
more than -0- (even if this is the first year you are required
to file Form 8606) or increase or decrease the amount
from the chart if your basis changed because of any of the
following.
• You had a return of excess traditional IRA contributions
(see Return of Excess Traditional IRA Contributions,
earlier).
• Incident to divorce, you transferred or received part or
all of a traditional IRA (see the last bulleted item under
Line 7, later).

Line 4

If you made contributions to traditional IRAs for 2025 in
2025 and 2026 and you have both deductible and
nondeductible contributions, you can choose to treat the
contributions made in 2025 first as nondeductible
contributions and then as deductible contributions, or vice
versa.
Example. You made contributions for 2025 of $2,000 in
May 2025 and $2,000 in January 2026, of which $3,000 is
deductible and $1,000 is nondeductible. You choose
$1,000 of your contribution in 2025 to be nondeductible.
You enter the $1,000 on line 1, but not line 4, and it
becomes part of your basis for 2025.
Although the contributions to traditional IRAs for 2025
that you made from January 1, 2026, through April 15,
2025, can be treated as nondeductible, they aren’t
included in figuring the nontaxable part of any distributions
you received in 2025.

Line 6

Enter the total value of all your traditional IRAs as of
December 31, 2025, plus any outstanding rollovers. A
statement should be sent to you by January 31, 2026,
showing the value of each IRA on December 31, 2025.
However, if you recharacterized any amounts originally
contributed, enter on line 6 the total value, taking into
account all recharacterizations of those amounts,
including recharacterizations made after December 31,
2025.
For purposes of line 6, a rollover is a tax-free
distribution from any traditional IRA that is contributed to
another traditional IRA. The rollover must be completed
within 60 days after receiving the distribution from the first
IRA. An outstanding rollover is generally the amount of
any distribution received in 2025 after November 1, 2025,
that was rolled over in 2026, but within the 60-day rollover
period. A rollover between a traditional SIMPLE IRA and a
qualified retirement plan or an IRA (other than a traditional
SIMPLE IRA) can only take place after your first 2 years of
participation in the traditional SIMPLE IRA. See Pub.
590-A for more details.

Total Basis Chart—Line 2
IF the last Form 8606 you filed was for . . .

THEN enter on line 2 . . .

a year after 2023 and before 2025

the amount from line 14 of that Form 8606 as adjusted to include
the amount from line 6 of the Line 15c Worksheet, if any, you
completed the last time you filed a Form 8606 with Part I
completed. See Line 14, earlier.

a year after 2000 and before 2024

the amount from line 14 of that Form 8606.

a year after 1992 and before 2001

the amount from line 12 of that Form 8606.

a year after 1988 and before 1993

the amount from line 14 of that Form 8606.

1988

the total of the amounts on lines 7 and 16 of that Form 8606.

1987

the total of the amounts on lines 4 and 13 of that Form 8606.

Instructions for Form 8606 (2025)

9

DRAFT

DRAFT

If you didn’t have any deductible contributions, you can
make nondeductible contributions up to your contribution
limit (see Overall Contribution Limit for Traditional and
Roth IRAs, earlier). Enter on line 1 of Form 8606 your
nondeductible contributions.

• You rolled over any nontaxable portion of your qualified
retirement plan to a traditional IRA that wasn’t previously
reported on Form 8606, line 2. Include the nontaxable
portion on line 2.

TREASURY/IRS AND OMB USE ONLY DRAFT
Pursuant to Revenue Procedure 2020-46 in Internal
Revenue Bulletin 2020-45, available at IRS.gov/irb/
2020-45_IRB#REV-PROC-2020-46, you may make a
written certification to a plan administrator or an IRA
trustee that you missed the 60-day rollover contribution
deadline because of one or more of the 12 reasons listed
in Revenue Procedure 2020-46. See Revenue Procedure
2020-46 for information on how to self-certify for a waiver.
Also see Time Limit for Making a Rollover Contribution
under Can You Move Retirement Plan Assets? in Pub.
590-A for more information on ways to get a waiver of the
60-day rollover requirement.
Note: Don’t include an outstanding rollover from a
traditional IRA to a qualified retirement plan.

!

CAUTION

Include on line 6 qualified distributions from Part
IV of your 2025 Form(s) 8915-F, if any, you repaid
in 2025 no later than the deadline for repayment.

Do not reduce line 6 by any repayment that is described in
Certain 2025 retirement plan distribution repayments
treated as rollovers under Special Terms in Definitions,
earlier, if the repayment was made in 2025 but the
distribution was made in a year before 2025.

Be sure to include on line 7 all the distributions
made in 2025 that are described in Any 2025
CAUTION retirement plan distributions whose repayments
are treated as rollovers under Special Terms in Definitions,
earlier, even if they were later repaid.

The amount you would otherwise enter on line 6 should
be reduced by the total amount of any repayment that is
described in Certain 2025 retirement plan distribution
repayments treated as rollovers under Special Terms in
Definitions, earlier, if the repayment was made in 2025 for
a distribution made in 2025. If the result is zero or less,
enter -0-.

Line 8

Example. You received a $20,000 qualified disaster
distribution on May 6, 2025, from your traditional IRA. On
November 25, 2025, you made a repayment of $10,000 to
your traditional IRA. The value of all of your traditional
IRAs as of December 31, 2025, was $50,000. You had no
outstanding rollovers. You would enter $40,000 ($50,000
minus $10,000 repayment) on line 6.

Line 7
If you received a distribution in 2025 from a
traditional IRA and you also made contributions
CAUTION for 2025 to a traditional IRA that may not be fully
deductible because of the income limits, you must make a
special computation before completing the rest of this
form. For details, including how to complete Form 8606,
see Are Distributions Taxable? in chapter 1 of Pub. 590-B.

!

Don’t include any of the following on line 7.
• Distributions that you converted to a Roth IRA.
• Recharacterizations of traditional IRA contributions to
Roth IRA contributions.
• Distributions you rolled over to another traditional IRA
(whether or not the distribution is an outstanding rollover
included on line 6).
• Distributions you rolled over to a qualified retirement
plan.
10

!

If, in 2025, you converted any amounts from traditional
IRAs to a Roth IRA, enter on line 8 the net amount you
converted.

Line 14

Enter the amount on line 3 reduced by the amount on
line 13.
If you completed the 2025 Line 15c Worksheet,
include the amount, if any, from line 6 of the
CAUTION worksheet on line 14 of Form 8606 in the next year
after 2025 you report traditional IRA distributions on Part I
of Form 8606. If you are completing Part I of 2025 Form
8606 (and the last time you filed a Form 8606 with a
completed Part I before 2025, you completed a Line 15c
Worksheet on which the amount on line 6 was greater
than zero), enter on line 14 of your 2025 Form 8606 the
amount on 2025 Form 8606, line 3, reduced by the
amount on 2025 Form 8606, line 13, and increased by the
amount from line 6 of that earlier worksheet.

!

Line 15b

If you have no qualified disaster distributions in 2025 from
a traditional IRA, enter -0- on line 15b. If all your
distributions in 2025 from those IRAs are qualified disaster
distributions, enter the amount from line 15a on line 15b. If
you have distributions in 2025 unrelated to qualified
disasters, as well as qualified disaster distributions, you
will need to multiply the amount on line 15a by a fraction.
The numerator of the fraction is your total qualified

Instructions for Form 8606 (2025)

DRAFT

DRAFT

Repayments in 2025 of Certain 2025 Retirement
Plan Distributions Whose Repayments Are Treated
As Rollovers

• A one-time distribution to fund an HSA. For details, see
Pub. 969, Health Savings Accounts and Other
Tax-Favored Health Plans.
• Distributions that are treated as a return of contributions
under Return of IRA Contributions, earlier.
• Qualified charitable distributions (QCDs). For details,
see Are Distributions Taxable? in chapter 1 of Pub. 590-B.
• Distributions that are treated as a return of excess
contributions under Return of Excess Traditional IRA
Contributions, earlier.
• Qualified distributions from Part IV of your 2025 Form(s)
8915-F, if any, you repaid in 2025 no later than the
deadline for repayment.
• Distributions that are incident to divorce. The transfer of
part or all of your traditional IRA to your spouse under a
divorce or separation agreement isn’t taxable to you or
your spouse. If this transfer results in a change in the basis
of the IRA of either spouse, both spouses must file Form
8606 and show the increase or decrease in the amount of
basis on line 2. Attach a statement explaining this
adjustment. Include in the statement the character of the
amounts in the IRA, such as the amount attributable to
nondeductible contributions. Also, include the name and
SSN of the other spouse.

TREASURY/IRS AND OMB USE ONLY DRAFT
disaster distributions, and the denominator is the amount
from Form 8606, line 7.

Example 2. Your main home was in Texas during the
Texas Hurricane Beryl (DR-4798-TX), which began July 5,
2024, and which was declared as a major disaster July 9,
2024; and Texas Severe Storms, Straight-line Winds, and
Flooding (DR-4879-TX), which began July 2, 2025, and
which was declared as a major disaster July 6, 2025. You
sustained economic losses because of each of those
disasters. The end dates for making distributions for those
disasters are January 4, 2025, and January 1, 2026,
respectively. On January 2, 2025, and July 17, 2025,
qualified disaster distributions were made to you from your
traditional IRA in the amount of $22,000 and $11,000 that
you reported on 2025 Form 8915-F (2024 disasters) and
2025 Form 8915-F (2025 disasters), respectively. $22,000
was the maximum amount of qualified disaster
distributions that could be made for the 2024 disaster. In
between those distributions, in March 2025, a $5,500
distribution, unrelated to a qualified disaster, was made to
you from your traditional IRA (that you did not roll over).
You will report total distributions of $38,500 on 2025 Form
8606, line 7. You will then complete lines 8 through 14 as
instructed. 2025 Form 8606, line 15a, shows an amount of
$35,000. You will enter $30,000 ($35,000 ×
$33,000/$38,500) on line 15b. You will also enter $20,000
($30,000 × $22,000/$33,000) on 2025 Form 8915-F (2024
disasters), line 18; and $10,000 ($30,000 ×
$11,000/$33,000) on 2025 Form 8915-F (2025 disasters),
line 18.

Line 15c

If you were under age 591/2 at the time you received
distributions from your traditional IRA, there is generally an
additional 10% tax on the portion of the distribution that is
included in income (25% for a distribution from a
traditional SIMPLE IRA during the first 2 years of your
participation in the plan). See the instructions for
Schedule 2 (Form 1040), line 8, and the Instructions for
Form 5329.

Instructions for Form 8606 (2025)

The 2025 Line 15c Worksheet is for filers who have
reported on Form 8606, line 7, certain 2025 retirement
plan distribution repayments treated as rollovers, but is not
for repayments reported on Form 8915-F. You will need to
complete the 2025 Line 15c Worksheet if a qualified birth
or adoption distribution, emergency personal expense
distribution, domestic abuse distribution, or terminal
illness distribution was made to you in 2025 and you
repaid part or all of the distribution within the 3-year
repayment period. You will enter on the 2025 Line 15c
Worksheet, as applicable, all the qualified birth or
adoption distributions, emergency personal expense
distributions, domestic abuse distributions, and terminal
illness distributions that were both made to you in 2025
and repaid by you, in whole or in part, within the 3-year
repayment period. If the repayment was made after 2025
and within the 3-year repayment period, you may need to
file an amended 2025 return. The amount on line 5 of the
worksheet is the taxable income you will enter on line 15c
of your 2025 Form 8606. The amount, if any, on line 6 of
the worksheet is the amount you will include on line 14 of
your Form 8606 in the next year after 2025 you report
traditional IRA distributions on Form 8606.

!

CAUTION

If you make the repayment in a year after the
distribution, you may need to file an amended
return. See Example 3, later.

You do not have to complete the worksheet if:

• You didn’t report any qualified birth or adoption

distributions, emergency personal expense distributions,
domestic abuse distributions, or terminal illness
distributions on line 7 of your 2025 Form 8606; or
• You reported qualified birth or adoption distributions,
emergency personal expense distributions, domestic
abuse distributions, and/or terminal illness distributions on
line 7 of your 2025 Form 8606 but you didn’t repay any of
the distributions within the 3-year repayment period.
Example 1. In July 2025, a $7,500 distribution,
unrelated to a qualified disaster distribution, qualified birth
or adoption distribution, emergency personal expense
distribution, domestic abuse distribution, or terminal
illness distribution, was made to you from your traditional
IRA (that you did not roll over). Your child was born on
August 31, 2025. In September 2025, a qualified birth or
adoption distribution was made to you for that child from
your traditional IRA in the amount of $5,000. $5,000 is the
maximum amount of qualified birth or adoption
distributions that can be made for a child. No other
distributions were made to you in 2025. You will report
total distributions of $12,500 on your 2025 Form 8606,
line 7. You will then complete lines 8 through 14 as
instructed. Your 2025 Form 8606, line 15a, shows an
amount of $10,000. You repaid $3,000 of the qualified
birth or adoption distribution in December 2025 and
therefore must complete a 2025 Line 15c Worksheet to
determine the amount to place on line 15c of your 2025
Form 8606 and to include on line 14 for the next year after
2025 you report traditional IRA distributions on Form
8606. To determine these amounts, you filled in the lines
of your 2025 Line 15c Worksheet as follows.
11

DRAFT

DRAFT

Example 1. In February 2025, an $11,000
distribution, unrelated to a qualified disaster, was made to
you from your traditional IRA (that you did not roll over).
Your main home was in Arkansas during the Arkansas
Severe Storms and Tornadoes (DR-4865-AR), which
began March 14, 2025, and was declared a major disaster
on May 8, 2025. You sustained an economic loss because
of that disaster. The end date for making distributions for
this disaster is November 3, 2025. In September 2025, a
qualified disaster distribution was made to you from your
traditional IRA in the amount of $22,000 that you reported
on 2025 Form 8915-F (2025 disasters). $22,000 was the
maximum amount of qualified disaster distributions that
could be made for that disaster. You will report total
distributions of $33,000 on 2025 Form 8606, line 7. You
will then complete lines 8 through 14 as instructed. 2025
Form 8606, line 15a, shows an amount of $30,000. You
will enter $20,000 ($30,000 × $22,000/$33,000) on
line 15b. You will also enter $20,000 on 2025 Form 8915-F
(2025 disasters), line 18.

2025 Line 15c Worksheet

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Line 15c Worksheet
Before You Begin

Did you repay, within the 3-year repayment period, qualified birth or adoption distributions, emergency
personal expense distributions, domestic abuse distributions, or terminal illness distributions that you
reported on 2025 Form 8606, line 7?
[ ] Yes. Complete this worksheet.
[ ] No. Don’t complete this worksheet. Enter on 2025 Form 8606, line 15c, the amount on 2025
Form 8606, line 15a, reduced by the amount on 2025 Form 8606, line 15b.

1. Enter the amount from 2025 Form 8606, line 15a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount from 2025 Form 8606, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Complete lines 3a through 3e only if, within the 3-year repayment period, you repaid qualified
birth or adoption distributions, emergency personal expense distributions, domestic abuse
distributions, or terminal illness distributions you reported on 2025 Form 8606, line 7. If you
do not meet this requirement, STOP here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a. Enter the total qualified birth or adoption distributions, emergency personal expense
distributions, domestic abuse distributions, and terminal illness distributions reported on
2025 Form 8606, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. Enter line 3a divided by line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Enter line 1 multiplied by line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d. Enter the total qualified birth or adoption distribution, emergency personal expense
distribution, domestic abuse distribution, and terminal illness distribution repayments you
made, within the 3-year repayment period, for the distributions on line 3a . . . . . . . . . . . . . . . . . .
e. Enter the smaller of the amount on line 3c and the amount on line 3d . . . . . . . . . . . . . . . . . . . . .
4. Enter the amount on 2025 Form 8606, line 15a, reduced by the amount on 2025 Form 8606,
line 15b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Line 15c: Taxable amount. Subtract line 3e from line 4. If the result is zero or less than zero,
enter -0-. If the result is greater than zero, enter the result on line 5 here and on 2025 Form
8606, line 15c; and include the result on 2025 Form 1040, 1040-SR, or 1040-NR, line 4b, as
applicable. If the repayment was made after 2025 and within the 3-year repayment period,
you may need to file an amended 2025 return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Basis adjustment. If line 3d is more than line 3e, enter line 3d reduced by line 3e on line 6
here and also include this amount on line 14 of your Form 8606 for the next year after 2025
you report traditional IRA distributions in Part I of Form 8606 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note: You may be subject to an additional 10% tax on the amount on line 5 if you were under
age 59½ at the time of the distribution(s).

•
•
•
•
•
•
•
•
•
•

Line 1: $10,000.
Line 2: $12,500.
Line 3a: $5,000.
Line 3b: 0.4 ($5,000/$12,500).
Line 3c: $4,000 ($10,000 x 0.4).
Line 3d: $3,000.
Line 3e: $3,000.
Line 4: $10,000 ($10,000 − 0).
Line 5: $7,000.
Line 6: leave blank. Line 3d is not more than line 3e.
Because you have entered $7,000 on line 5 of the
worksheet, you will enter $7,000 on line 15c of your 2025
Form 8606 and include $7,000 on line 4b of your 2025
Form 1040, 1040-SR, or 1040-NR, as applicable.
Because line 6 is blank, you don’t have an amount, as a
result of the repayment, to add to line 14 of your Form
8606 for the next year after 2025 you report traditional IRA
distributions in Part I of Form 8606.
Example 2. The facts are the same as in Example 1
above, except, in December 2025, you repaid the entire
2025 qualified birth or adoption distribution (that is,
$5,000), instead of $3,000 of that distribution. Because
you repaid $5,000 of the qualified birth or adoption
12

1.
2.

3.
a.
b.
c.
d.
e.
4.

5.
6.

distribution, you must complete a 2025 Line 15c
Worksheet to determine the amount to place on line 15c of
your 2025 Form 8606 and to include on line 14 of your
Form 8606 for the next year after 2025 you report
traditional IRA distributions on Form 8606. To determine
these amounts, you filled in the lines of your 2025
Line 15c Worksheet as follows.
• Line 1: $10,000.
• Line 2: $12,500.
• Line 3a: $5,000.
• Line 3b: 0.4 ($5,000/$12,500).
• Line 3c: $4,000 ($10,000 x 0.4).
• Line 3d: $5,000.
• Line 3e: $4,000.
• Line 4: $10,000 ($10,000 − 0).
• Line 5: $6,000.
• Line 6: $1,000 ($5,000 - $4,000).
Because you have entered $6,000 on line 5 of the
worksheet, you will enter $6,000 on line 15c of your 2025
Form 8606 and include $6,000 on line 4b of your 2025
Form 1040, 1040-SR, or 1040-NR, as applicable.
Because you have entered $1,000 on line 6 of the
worksheet, you will include $1,000 on line 14 of your Form
Instructions for Form 8606 (2025)

DRAFT

DRAFT

TIP. If 2025 Form 8606, line 15a, is zero, enter -0- on 2025 Form 8606, line 15c. You do not need to complete this
worksheet.

TREASURY/IRS AND OMB USE ONLY DRAFT
Example 3. The facts are the same as in Example 1
above, except you did not repay any of the 2025 qualified
birth or adoption distribution until December 2026 when
you repaid $3,000 of the distribution. On April 6, 2026, you
timely filed your 2025 Form 1040 with an attached 2025
Form 8606. You reported $10,000 on 2025 Form 1040,
line 4b, and on 2025 Form 8606, line 15c. On December
16, 2026, you file an amended 2025 Form 8606 on which
you recalculate the amounts on line 15c of your 2025
Form 8606 as follows because of the 2026 repayment.
Because you repaid $3,000 of the 2025 qualified birth or
adoption distribution within the 3-year repayment period,
you must complete a 2025 Line 15c Worksheet to
determine the amount to place on line 15c of your 2025
Form 8606 and to include on line 14 of your Form 8606 for
the next year after 2025 you report traditional IRA
distributions on Form 8606. To determine these amounts,
you filled in the lines of your 2025 Line 15c Worksheet as
follows.
• Line 1: $10,000.
• Line 2: $12,500.
• Line 3a: $5,000.
• Line 3b: 0.4 ($5,000/$12,500).
• Line 3c: $4,000 ($10,000 x 0.4).
• Line 3d: $3,000.
• Line 3e: $3,000.
• Line 4: $10,000 ($10,000 − 0).
• Line 5: $7,000.
• Line 6: leave blank. Line 3d is not more than line 3e.
Because you have entered $7,000 on line 5 of the
worksheet, you will enter $7,000 on line 15c of your
amended 2025 Form 8606 and include $7,000 on line 4b
of your amended 2025 Form 1040. You will need to file an
amended 2025 Form 1040 to report the amount from your
amended 2025 Form 8606.
Because line 6 is blank, you don’t have an amount, as a
result of the repayment, to add to line 14 of your Form
8606 for the next year after 2025 you report traditional IRA
distributions in Part I of Form 8606.
Example 4. In July 2025, a $7,500 domestic abuse
distribution was made to you from your traditional IRA.
The total you receive in domestic abuse distributions can’t
be more than the lesser of $10,000 or 50% of the present
value of the nonforfeitable accrued benefit of the
employee under the plan (which was $30,000 at the time
of the distribution). Your child was born on August 31,
2025. In September 2025, a qualified birth or adoption
distribution was made to you for that child from your
traditional IRA in the amount of $5,000. $5,000 is the
maximum amount of qualified birth or adoption
distributions that can be made for a child. No other
distributions were made to you in 2025. You will report
total distributions of $12,500 on your 2025 Form 8606,
line 7. You will then complete lines 8 through 14 as
instructed. Your 2025 Form 8606, line 15a, shows an
amount of $8,000. You repaid $3,000 of the qualified birth
or adoption distribution in December 2025 and therefore
must complete a 2025 Line 15c Worksheet to determine
the amount to place on line 15c of your 2025 Form 8606
and to include on line 14 of your Form 8606 for the next
Instructions for Form 8606 (2025)

year after 2025 you report traditional IRA distributions on
Form 8606. To determine these amounts, you filled in the
lines of your 2025 Line 15c Worksheet as follows.
• Line 1: $8,000.
• Line 2: $12,500.
• Line 3a: $12,500.
• Line 3b: 1.0 ($12,500/$12,500).
• Line 3c: $8,000 ($8,000 x 1.0).
• Line 3d: $3,000.
• Line 3e: $3,000.
• Line 4: $8,000 ($8,000 − 0).
• Line 5: $5,000.
• Line 6: leave blank. Line 3d is not more than line 3e.
Because you have entered $5,000 on line 5 of the
worksheet, you will enter $5,000 on line 15c of your 2025
Form 8606 and include $5,000 on line 4b of your 2025
Form 1040, 1040-SR, or 1040-NR, as applicable.
Because line 6 is blank, you don’t have an amount, as a
result of the repayment, to add to line 14 of your Form
8606 for the next year after 2025 you report traditional IRA
distributions in Part I of Form 8606.

Part II—2025 Conversions From
Traditional IRAs to Roth IRAs

DRAFT

DRAFT

8606 for the next year after 2025 you report traditional IRA
distributions in Part I of Form 8606.

Complete Part II if you converted part or all of your
traditional IRAs to a Roth IRA in 2025.

Line 16

If you didn’t complete line 8, see the instructions for that
line. Then, enter on line 16 the amount you would have
entered on line 8 had you completed it.

Line 17

If you didn’t complete line 11, enter on line 17 the amount
from line 2 (or the amount you would have entered on
line 2 if you had completed that line) plus any
contributions included on line 1 that you made before the
conversion.

Line 18

If your entry on line 18 is zero or less, don’t include the
result on 2025 Form 1040, 1040-SR, or 1040-NR, line 4b.
Include the full amount of the distribution on 2025 Form
1040, 1040-SR, or 1040-NR, line 4a.

Part III—Distributions From Roth IRAs
Complete Part III to figure the taxable part, if any, of your
2025 Roth IRA distributions.

Line 19

Don’t include on line 19 any of the following.
1. Distributions that you rolled over, including
distributions made in 2025 and rolled over after December
31, 2025 (outstanding rollovers).
2. Recharacterizations.
3. Distributions that are a return of contributions under
Return of IRA Contributions, earlier.
4. Distributions made on or after age 591/2 if you made
a contribution (including a conversion or a rollover from a
qualified retirement plan) for any year from 1998 through
2020.
13

TREASURY/IRS AND OMB USE ONLY DRAFT
5. A one-time distribution to fund an HSA. For details,
see Pub. 969.
6. Qualified charitable distributions (QCDs). For
details, see Are Distributions Taxable? in chapter 1 of Pub.
590-B.
7. Distributions made upon death or due to disability if
a contribution was made (including a conversion or a
rollover from a qualified retirement plan) for any year from
1998 through 2020.
8. Qualified distributions from Part IV of your 2025
Form(s) 8915-F, if any, you repaid in 2025 no later than the
deadline for repayment.
9. Distributions that are incident to divorce. The
transfer of part or all of your Roth IRA to your spouse
under a divorce or separation agreement isn’t taxable to
you or your spouse.
Be sure to include on line 19 the distributions
made in 2025 that are described in Any 2025
CAUTION retirement plan distributions whose repayments
are treated as rollovers under Special Terms in Definitions,
earlier, even if they were later repaid, unless they fall
under numbers 4 or 7 above.
If, after considering the items above, you don’t have an
amount to enter on line 19, don’t complete Part III; your
Roth IRA distribution(s) isn’t taxable. Instead, include your
total Roth IRA distribution(s) on 2025 Form 1040,
1040-SR, or 1040-NR, line 4a.

Line 20

If you had a qualified first-time homebuyer distribution
from your Roth IRA and you made a contribution
(including a conversion or a rollover from a qualified
retirement plan) to a Roth IRA for any year from 1998
through 2020, enter the amount of your qualified expenses
on line 20, but don’t enter more than $10,000 reduced by
the total of all your prior qualified first-time homebuyer
distributions. For details, see Are Distributions Taxable? in
chapter 2 of Pub. 590-B.

Line 22
If you completed the 2025 Line 25c Worksheet,
include the amount, if any, from line 5 of the
CAUTION worksheet on line 22 of Form 8606 in the next year
after 2025 you report Roth IRA distributions on Part III of
Form 8606. If you are completing Part III of 2025 Form
8606 (and the last time you filed a Form 8606 with Part III
completed before 2025, you completed a Line 25c
Worksheet on which the amount on line 5 was greater
than zero), increase the amount on line 22 of your 2025
Form 8606 by the amount from line 5 of that earlier
worksheet.

!

Figure the amount to enter on line 22 as follows.

• If you didn’t take a Roth IRA distribution before 2025

(other than an amount rolled over or recharacterized or a
returned contribution), enter on line 22 the total of all your
regular contributions to Roth IRAs for 1998 through 2025
(excluding rollovers from other Roth IRAs and any
contributions that you had returned to you), adjusted for
any recharacterizations.
14

Line 23

Generally, there is an additional 10% tax on 2025
distributions from a Roth or Roth SEP IRA (25% tax on
distributions from a Roth SIMPLE IRA) that are shown on
line 23. You will need to complete lines 1 through 4 of
Form 5329 to determine the amounts from the Roth IRAs
that are subject to the additional tax. See the Instructions
for Form 5329, Part I, for details and exceptions.

Line 24

Figure the amount to enter on line 24 as follows.
• If you have never made a Roth IRA conversion or rolled
over an amount from a qualified retirement plan to a Roth
IRA, enter -0- on line 24.
• If you took a Roth IRA distribution (other than an
amount rolled over or recharacterized or a returned
contribution) before 2025 in excess of your basis in regular
Roth IRA contributions, see the Basis in Roth IRA
Conversions and Rollovers From Qualified Retirement
Plans to Roth IRAs chart to figure the amount to enter on
line 24.
• If you didn’t take such a distribution before 2025, enter
on line 24 the total of all your conversions to Roth IRAs.
These amounts are shown on line 14c of your 1998, 1999,
and 2000 Forms 8606; and line 16 of your 2001 through
2025 Forms 8606. Also include on line 24 any amounts
rolled over from a qualified retirement plan to a Roth IRA
for 2008, 2009, and 2011 through 2025 reported on your
Form 1040, 1040-SR, 1040A, or 1040-NR, and for 2010
reported on line 21 of your Form 8606. Don’t include
amounts rolled in from a designated Roth account
because these amounts are included on line 22.
• Increase or decrease the amount on line 24 by any
basis in conversions to Roth IRAs and amounts rolled over
from a qualified retirement plan to a Roth IRA received or
transferred incident to divorce. Also attach a statement
similar to the one explained in the last bulleted item under
Line 7, earlier.

Line 25b

If you have no qualified disaster distributions in 2025 from
a Roth IRA, enter -0- on line 25b. If all your distributions in
2025 from Roth IRAs are qualified disaster distributions,
enter the amount from line 25a on line 25b. If you have
distributions in 2025 unrelated to qualified disasters, as
well as qualified disaster distributions, you will need to
multiply the amount on line 25a by a fraction. The
Instructions for Form 8606 (2025)

DRAFT

DRAFT

!

• If you did take such a distribution before 2025, see the
Basis in Regular Roth IRA Contributions Worksheet to
figure the amount to enter.
• Increase the amount on line 22 by any amount rolled in
from a designated Roth account that is treated as
investment in the contract.
• Increase or decrease the amount on line 22 by any
basis in regular contributions received or transferred
incident to divorce. Also attach a statement similar to the
one explained in the last bulleted item under Line 7,
earlier.
• Increase the amount on line 22 by the amounts
received as a military gratuity or Servicemembers’ Group
Life Insurance (SGLI) payment that was rolled over to your
Roth IRA.

TREASURY/IRS AND OMB USE ONLY DRAFT
Example 1. In February 2025, an $11,000
distribution, unrelated to a qualified disaster, was made to
you from your Roth IRA (that you did not roll over). Your
main home was in Arkansas during the Arkansas Severe
Storms and Tornadoes (DR-4865-AR), which began
March 14, 2025, and was declared a major disaster on
May 8, 2025. You sustained an economic loss because of
that disaster. The end date for making distributions for this
disaster is November 3, 2025. In September 2025, a
qualified disaster distribution was made to you from your
Roth IRA in the amount of $22,000 that you reported on
2025 Form 8915-F (2025 disasters). $22,000 was the
maximum amount of qualified disaster distributions that
could be made for that disaster. You will report total
distributions of $33,000 on 2025 Form 8606, line 19. You
have no first-time homebuyer expenses reported on
line 20, so you would also enter $33,000 on line 21. You
will then complete lines 22 through 24 as instructed. 2025
Form 8606, line 25a, shows an amount of $30,000. You
will enter $20,000 ($30,000 × $22,000/$33,000) on
line 25b. You will also enter $20,000 on 2025 Form 8915-F
(2025 disasters), line 19.
Example 2. Your main home was in Texas during the
Texas Hurricane Beryl (DR-4798-TX), which began July 5,
2024, and which was declared as a major disaster July 9,
2024; and Texas Severe Storms, Straight-line Winds, and
Flooding (DR-4879-TX), which began July 2, 2025, and
which was declared as a major disaster July 6, 2025. You
sustained economic losses because of each of those
disasters. The end dates for making distributions for those
disasters are January 4, 2025, and January 1, 2026,
respectively. On January 2, 2025, and July 17, 2025,
qualified disaster distributions were made to you from your
Roth IRA in the amount of $22,000 and $11,000 that you
reported on 2025 Form 8915-F (2024 disasters) and 2025
Form 8915-F (2025 disasters), respectively. $22,000 was
the maximum amount of qualified disaster distributions
that could be made for the 2024 disaster. In between
those distributions, in March 2025, a $5,500 distribution,
unrelated to a qualified disaster, was made to you from
your Roth IRA (that you did not roll over). You will report
total distributions of $38,500 on 2025 Form 8606, line 19.
You have no first-time homebuyer expenses reported on
line 20, so you would also enter $38,500 on line 21. You
will then complete lines 22 through 24 as instructed. 2025
Form 8606, line 25a, shows an amount of $35,000. You
will enter $30,000 ($35,000 × $33,000/$38,500) on
line 25b. You will also enter $20,000 ($30,000 ×
$22,000/$33,000) on 2025 Form 8915-F (2024 disasters),
line 19; and $10,000 ($30,000 × $11,000/$33,000) on
2025 Form 8915-F (2025 disasters), line 19.

Line 25c

If you were under age 591/2 at the time you received
distributions from your Roth IRA, there is generally an
additional 10% tax on the portion of the distribution that is
included in income (25% for a distribution from a Roth
SIMPLE IRA during the first 2 years of your participation in
the plan). See the instructions for Schedule 2 (Form
1040), line 8, and the Instructions for Form 5329.
Instructions for Form 8606 (2025)

2025 Line 25c Worksheet
The 2025 Line 25c Worksheet is for filers who have
reported on Form 8606, line 19, certain 2025 retirement
plan distribution repayments treated as rollovers, but is not
for repayments reported on Form 8915-F. You will need to
complete the 2025 Line 25c Worksheet if a qualified birth
or adoption distribution, emergency personal expense
distribution, domestic abuse distribution, or terminal
illness distribution was made to you in 2025 and you
repaid part or all of the distribution within the 3-year
repayment period. You will enter on the 2025 Line 25c
Worksheet, as applicable, all the qualified birth or
adoption distributions, emergency personal expense
distributions, domestic abuse distributions, and terminal
illness distributions that were both made to you in 2025
and repaid by you, in whole or in part, within the 3-year
repayment period. If the repayment was made after 2025
and within the 3-year repayment period, you may need to
file an amended 2025 return. The amount on line 4 of the
worksheet is the taxable income you will enter on line 25c
of your 2025 Form 8606. The amount, if any, on line 5 of
the worksheet is the amount you will include on line 22 of
your Form 8606 in the next year after 2025 you report Roth
IRA distributions on Form 8606.

!

CAUTION

If you make the repayment in a year after the
distribution, you may need to file an amended
return. See Example 3, later.

You do not have to complete the worksheet if:

• You didn’t report any qualified birth or adoption

distributions, emergency personal expense distributions,
domestic abuse distributions, or terminal illness
distributions on line 19 of your 2025 Form 8606; or
• You reported qualified birth or adoption distributions,
emergency personal expense distributions, domestic
abuse distributions, and/or terminal illness distributions on
line 19 of your 2025 Form 8606 but you didn’t repay any of
the distributions within the 3-year repayment period.
Example 1. In July 2025, a $7,500 distribution,
unrelated to a qualified disaster distribution, qualified birth
or adoption distribution, emergency personal expense
distribution, domestic abuse distribution, or terminal
illness distribution, was made to you from your Roth IRA
(that you did not roll over). Your child was born on August
31, 2025. In September 2025, a qualified birth or adoption
distribution was made to you for that child from your Roth
IRA in the amount of $5,000. $5,000 is the maximum
amount of qualified birth or adoption distributions that can
be made for a child. No other distributions were made to
you in 2025. You will report total distributions of $12,500
on your 2025 Form 8606, line 19. You have no first-time
homebuyer expenses reported on your 2025 Form 8606,
line 20, so you would also enter $12,500 on your 2025
Form, 8606, line 21. You will then complete lines 22
through 24 as instructed. Your 2025 Form 8606, line 25a,
shows an amount of $10,000. You repaid $3,000 of the
qualified birth or adoption distribution in December 2025
and therefore must complete a 2025 Line 25c Worksheet
to determine the amount to place on line 25c of your 2025
Form 8606 and to include on line 22 for the next year after
2025 you report Roth IRA distributions on Form 8606. To
15

DRAFT

DRAFT

numerator of the fraction is your total qualified disaster
distributions, and the denominator is the amount from
Form 8606, line 21.

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Line 25c Worksheet
Before You Begin
Did you repay, within the 3-year repayment period, qualified birth or adoption distributions, emergency
personal expense distributions, domestic abuse distributions, or terminal illness distributions that you
reported on 2025 Form 8606, line 19?
[ ] Yes. Complete this worksheet.
[ ] No. Don’t complete this worksheet. Enter on 2025 Form 8606, line 25c, the amount on 2025
Form 8606, line 25a, reduced by the amount on 2025 Form 8606, line 25b.
TIP. If 2025 Form 8606, line 25a, is zero, enter -0- on 2025 Form 8606, line 25c. You do not need to complete this
worksheet.
2. Subtract the amount on 2025 Form 8606, line 25b, from the amount on 2025 Form 8606,
line 25a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Enter the total qualified birth or adoption distribution, emergency personal expense
distribution, domestic abuse distribution, and terminal illness distribution repayments you
made, within the 3-year repayment period, for the distributions on line 1 . . . . . . . . . . . . . . . . . . . .
4. Subtract line 3 from line 2. If the result is zero or less than zero, enter -0-. If the result is
greater than zero, enter the result on line 4 here and on 2025 Form 8606, line 25c; and
include the result on 2025 Form 1040, 1040-SR, or 1040-NR, line 4b, as applicable. If the
repayment was made after 2025 and within the 3-year repayment period, you may need to file
an amended 2025 return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. If line 3 is more than line 2, subtract line 2 from line 3. Include this amount as an adjustment
on Form 8606, line 22, for the next year after 2025 you report Roth IRA distributions in Part III
of Form 8606 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note: You may be subject to an additional 10% tax on the amount on line 4 if you were under
age 59½ at the time of the distribution(s).
determine these amounts, you filled in the lines of your
2025 Line 25c Worksheet as follows.
• Line 1: $12,500.
• Line 2: $10,000 ($10,000 − 0).
• Line 3: $3,000.
• Line 4: $7,000 ($10,000 − $3,000).
• Line 5: leave blank. Line 3 is not more than line 2.
Because you have entered $7,000 on line 4 of the
worksheet, you will enter $7,000 on line 25c of your 2025
Form 8606 and include the $7,000 on line 4b of your 2025
Form 1040, 1040-SR, or 1040-NR, as applicable.
Because line 5 is blank, you don’t have an amount, as a
result of the repayment, to add to line 22 of your Form
8606 for the next year after 2025 you report Roth IRA
distributions in Part III of Form 8606.
Example 2. The facts are the same as in Example 1
above, except, in December 2025, you repaid the entire
2025 qualified birth or adoption distribution (that is,
$5,000), instead of $3,000 of that distribution. Because
you repaid $5,000 of the qualified birth or adoption
distribution, you must complete a 2025 Line 25c
Worksheet to determine the amount to place on line 25c of
your 2025 Form 8606 and to include on line 22 of your
Form 8606 for the next year after 2025 you report Roth
IRA distributions on Form 8606. To determine these
amounts, you filled in the lines of your 2025 Line 25c
Worksheet as follows.
• Line 1: $12,500.
• Line 2: $10,000 ($10,000 − 0).
16

1.
2.
3.

4.
5.

• Line 3: $5,000.
• Line 4: $5,000 ($10,000 − $5,000).
• Line 5: leave blank. Line 3 is not more than line 2.

Because you have entered $5,000 on line 4 of the
worksheet, you will enter $5,000 on line 25c of your 2025
Form 8606 and include the $5,000 on line 4b of your 2025
Form 1040, 1040-SR, or 1040-NR, as applicable.
Because line 5 is blank, you don’t have an amount, as a
result of the repayment, to add to line 22 of your Form
8606 for the next year after 2025 you report Roth IRA
distributions in Part III of Form 8606.
Example 3. The facts are the same as in Example 1,
earlier, except you did not repay any of the 2025 qualified
birth or adoption distribution until December 2026 when
you repaid $3,000 of the distribution. On April 6, 2026, you
timely filed your 2025 Form 1040 with an attached 2025
Form 8606. You reported $10,000 on 2025 Form 1040,
line 4b, and on 2025 Form 8606, line 25c. On December
16, 2026, you file an amended 2025 Form 8606 on which
you recalculate the amounts on line 25c of your 2025
Form 8606 as follows because of the 2026 repayment.
Because you repaid $3,000 of the qualified birth or
adoption distribution within the 3-year repayment period,
you must complete a 2025 Line 25c Worksheet to
determine the amount to place on line 25c of your 2025
Form 8606 and to include on line 22 of your Form 8606 for
the next year after 2025 you report Roth IRA distributions
on Form 8606. To determine these amounts, you filled in
the lines of your 2025 Line 25c Worksheet as follows.
Instructions for Form 8606 (2025)

DRAFT

DRAFT

1. Enter the amount from 2025 Form 8606, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

•
•
•
•
•

TREASURY/IRS AND OMB USE ONLY DRAFT

Example 4. In July 2025, a $7,500 domestic abuse
distribution was made to you from your Roth IRA. The total
you receive in domestic abuse distributions can’t be more
than the lesser of $10,000 or 50% of the present value of
the nonforfeitable accrued benefit of the employee under
the plan (which was $30,000 at the time of the
distribution). Your child was born on August 31, 2025. In
September 2025, a qualified birth or adoption distribution
was made to you for that child from your Roth IRA in the
amount of $5,000. $5,000 is the maximum amount of
qualified birth or adoption distributions that can be made
for a child. No other distributions were made to you in
2025. You will report total distributions of $12,500 on your
2025 Form 8606, line 19. You have no first-time
homebuyer expenses reported on your 2025 Form 8606,
line 20, so you would also enter $12,500 on your 2025
Form, 8606, line 21. You will then complete lines 22
through 24 as instructed. Your 2025 Form 8606, line 25a,
shows an amount of $8,000. You repaid both of the
distributions in December 2025, for a total of $12,500.
Because you made these repayments, you must complete
a 2025 Line 25c Worksheet to determine the amount to
place on line 25c of your 2025 Form 8606 and to include
on line 22 of your Form 8606 for the next year after 2025
you report Roth IRA distributions on Form 8606. To
determine these amounts, you filled in the lines of your
2025 Line 25c Worksheet as follows.
• Line 1: $12,500.
• Line 2: $8,000 ($8,000 − 0).
• Line 3: $12,500.
• Line 4: $0 ($8,000 − $12,500, which is less than zero,
so we enter zero).
• Line 5: $4,500 ($12,500 − $8,000).

Instructions for Form 8606 (2025)

Because you have entered $0 on line 4 of the
worksheet, you will enter $0 on line 25c of your 2025 Form
8606.
Because you have entered $4,500 on line 5 of the
worksheet, you will add $4,500 to line 22 of your Form
8606 for the next year after 2025 you report Roth IRA
distributions in Part III of Form 8606.

Privacy Act and Paperwork Reduction
Act Notice
We ask for the information on this form to carry out the
Internal Revenue laws of the United States. We need this
information to ensure that you are complying with these
laws and to allow us to figure and collect the right amount
of tax. You are required to give us this information if you
made certain contributions or received certain
distributions from qualified plans, including IRAs and other
tax-favored accounts. Our legal right to ask for the
information requested on this form is sections 6001, 6011,
6012(a), and 6109 and their regulations. If you do not
provide this information, or you provide incomplete or false
information, you may be subject to penalties.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return information
are confidential, as required by section 6103. However, we
may give the information to the Department of Justice for
civil and criminal litigation, and to cities, states, the District
of Columbia, and U.S. commonwealths and territories to
carry out their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal
and state agencies to enforce federal nontax criminal
laws, or to federal law enforcement and intelligence
agencies to combat terrorism.
The average time and expenses required to complete
and file this form will vary depending on individual
circumstances. For the estimated averages, see the
instructions for your income tax return.
If you have suggestions for making this form simpler,
we would be happy to hear from you. See the instructions
for your income tax return.

17

DRAFT

DRAFT

Line 1: $12,500.
Line 2: $10,000 ($10,000 − 0).
Line 3: $3,000.
Line 4: $7,000 ($10,000 − $3,000).
Line 5: leave blank. Line 3 is not larger than line 2.
Because you have entered $7,000 on line 4 of the
worksheet, you will enter $7,000 on line 25c of your
amended 2025 Form 8606 and include the $7,000 on
line 4b of your amended 2025 Form 1040. You will need to
file an amended 2025 Form 1040 to report the amount
from your amended 2025 Form 8606.
Because line 5 is blank, you don’t have an amount, as a
result of the repayment, to add to line 22 of your Form
8606 for the next year after 2025 you report Roth IRA
distributions in Part III of Form 8606.

TREASURY/IRS AND OMB USE ONLY DRAFT
Before you begin, see the line 22 worksheet and line 24 chart below.

Basis in Regular Roth IRA Contributions Worksheet—Line 22
Before you begin: You will need your Form 8606 for the most recent year prior to 2025 when you received a distribution.
Note: Don’t complete this worksheet if you never received a distribution from your Roth IRAs prior to 2025.
1. Enter the most recent year prior to 2025 you reported distributions on
Form 8606 (for example, 2 0 2 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your basis in Roth IRA contributions reported on Form 8606 for the
year entered on line 1 (see Table 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Enter your Roth IRA distributions* reported on Form 8606 for the year
entered on line 1 (see Table 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Subtract line 3 from line 2. Enter -0- if the resulting amount is zero or
less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter the total of all your regular contributions** to Roth IRAs after the
year entered on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Add lines 4 and 5. Enter this amount on your 2025 Form 8606,
line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.
3.
4.
5.
6.

Table 1 for Line 2 Above
THEN enter on line 2 the amount from . . .

IF the year entered on line 1 was . . .
2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013,
2012, 2011, 2009, 2008, 2007, 2006, 2005, or 2004

Form 8606, line 22.

2010

Form 8606, line 29.

2003, 2002, 2001

Form 8606, line 20.

2000 or 1999

Form 8606, line 18d.

1998

Form 8606, line 19c.

Table 2 for Line 3 Above
IF the year entered on line 1 was . . .

THEN enter on line 3 the amount from . . .

2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013,
2012, 2011, 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, or 2001

Form 8606, line 19.

2010

Form 8606, line 26.

2000 or 1999

Form 8606, line 17.

1998

Form 8606, line 18.

18

Instructions for Form 8606 (2025)

DRAFT

DRAFT

* Excluding rollovers, recharacterizations, and contributions that you had returned to you.
** Excluding rollovers, conversions, and any contributions that you had returned to you.

TREASURY/IRS AND OMB USE ONLY DRAFT

Basis in Roth IRA Conversions and Rollovers From Qualified Retirement Plans
to Roth IRAs—Line 24
THEN enter on Form 8606, line 24 . . .

PLUS the sum of the amounts on . . .

2024
(your 2024 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2024 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2025 Form 8606 and
certain rollovers3 reported on your 2025
tax return.

2023
(your 2023 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2023 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2024 and 2025 Forms
8606 and certain rollovers3 reported on
your 2024 through 2025 tax returns.

2022
(your 2022 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2022 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2023 through 2025
Forms 8606 and certain rollovers3
reported on your 2023 through 2025 tax
returns.

2021
(your 2021 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2021 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2022 through 2025
Forms 8606 and certain rollovers3
reported on your 2022 through 2025 tax
returns.

2020
(your 2020 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2020 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2021 through 2025
Forms 8606 and certain rollovers3
reported on your 2021 through 2025 tax
returns.

2019
(your 2019 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2019 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2020 through 2025
Forms 8606 and certain rollovers3
reported on your 2020 through 2025 tax
returns.

2018
(your 2018 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2018 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2019 through 2025
Forms 8606 and certain rollovers3
reported on your 2019 through 2025 tax
returns.

2017
(your 2017 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2017 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2018 through 2025
Forms 8606 and certain rollovers3
reported on your 2018 through 2025 tax
returns.

2016
(your 2016 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2016 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2017 through 2025
Forms 8606 and certain rollovers3
reported on your 2017 through 2025 tax
returns.

2015
(your 2015 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2015 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2016 through 2025
Forms 8606 and certain rollovers3
reported on your 2016 through 2025 tax
returns.

2014
(your 2014 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2014 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2015 through 2025
Forms 8606 and certain rollovers3
reported on your 2015 through 2025 tax
returns.

2013
(your 2013 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2013 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2014 through 2025
Forms 8606 and certain rollovers3
reported on your 2014 through 2025 tax
returns.

2012
(your 2012 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2012 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2013 through 2025
Forms 8606 and certain rollovers3
reported on your 2013 through 2025 tax
returns.

2011
(your 2011 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2011 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2012 through 2025
Forms 8606 and certain rollovers3
reported on your 2012 through 2025 tax
returns.

2010
(your 2010 Form 8606, line 29, was less than
line 26 of that Form 8606)

2009
(your 2009 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2010 Form 8606, line 31, over
line 30 of that Form 8606
(refigure line 30 without taking into account any amount
entered on Form 8606, line 27)

the excess, if any, of your 2009 Form 8606, line 24, over
line 232 of that Form 8606

1

Excluding rollovers, recharacterizations, and contributions that you had returned to you.

2

Refigure line 23 without taking into account any amount entered on Form 8606, line 20.

line 16 of your 2011 through 2025
Forms 8606 and certain rollovers3
reported on your 2011 through 2025 tax
returns;
OR
line 16 of your 2011 through 2025
Forms 8606; lines 16 and 21 of your
2010 Form 86064 if you didn’t check the
box on line 19 or 24 of your 2010 Form
8606; and certain rollovers3 reported on
your 2011 through 2025 tax returns.
line 16 of your 2010 through 2025
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported
on your 2011 through 2025 tax returns.

Amounts rolled over from qualified retirement plans to Roth IRAs from your Form 1040, 1040-SR, or 1040-NR, line 5a, for 2020 through 2025 returns; Form 1040 or
1040-SR, line 4c, for 2019 returns; Form 1040, line 4a, for 2018 returns, and line 16a for 2017 and earlier returns; Form 1040A, line 12a (Form 1040A was retired in
2018); or Form 1040-NR, line 17a, for 2019 and earlier returns.
3

4

Don’t include any in-plan Roth rollovers entered on line 21.

Instructions for Form 8606 (2025)

19

DRAFT

DRAFT

IF the most recent year prior to 2025 in
which you had a distribution1 in excess of
your basis in contributions was . . .

TREASURY/IRS AND OMB USE ONLY DRAFT
Basis in Roth IRA Conversions and Rollovers From Qualified Retirement Plans
to Roth IRAs—Line 24 (continued)
THEN enter on Form 8606, line 24 . . .

PLUS the sum of the amounts on . . .

2008
(your 2008 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2008 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2009 through 2025
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported
on your 2009 and 2011 through 2025
tax returns.

2007
(your 2007 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2007 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2008 through 2025
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2025 tax returns.

2006
(your 2006 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2006 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2007 through 2025
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2025 tax returns.

2005
(your 2005 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2005 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2006 through 2025
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2025 tax returns.

2004
(your 2004 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2004 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2005 through 2025
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2025 tax returns.

2003
(you had an amount on your 2003 Form 8606,
line 21)

the excess, if any, of your 2003 Form 8606, line 22, over
line 21 of that Form 8606

line 16 of your 2004 through 2025
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2025 tax returns.

2002
(you had an amount on your 2002 Form 8606,
line 21)

the excess, if any, of your 2002 Form 8606, line 22, over
line 21 of that Form 8606

line 16 of your 2003 through 2025
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2025 tax returns.

2001
(you had an amount on your 2001 Form 8606,
line 21)

the excess, if any, of your 2001 Form 8606, line 22, over
line 21 of that Form 8606

line 16 of your 2002 through 2025
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2025 tax returns.

2000
(you had an amount on your 2000 Form 8606,
line 19)

the excess, if any, of your 2000 Form 8606, line 25, over
line 19 of that Form 8606

line 16 of your 2001 through 2025
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2025 tax returns.

the excess, if any, of your 1999 Form 8606, line 25, over
line 19 of that Form 8606

line 14c of your 2000 Form 8606;
line 16 of your 2001 through 2025
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2025 tax returns.

the excess, if any, of your 1998 Form 8606, line 14c, over
line 20 of that Form 8606

line 14c of your 1999 and 2000 Forms
8606; line 16 of your 2001 through
2025 Forms 8606; line 21 of your 2010
Form 86064; and certain rollovers3
reported on your 2008, 2009, and 2011
through 2025 tax returns.

the amount from your 2025 Form 8606, line 16

line 14c of your 1998 through 2000
Forms 8606; line 16 of your 2001
through 2025 Forms 8606; line 21 of
your 2010 Form 86064; and certain
rollovers3 reported on your 2008, 2009,
and 2011 through 2025 tax returns.

1999
(you had an amount on your 1999 Form 8606,
line 19)

1998
(you had an amount on your 1998 Form 8606,
line 20)

Didn’t have such a distribution in excess of
your basis in contributions
1

Excluding rollovers, recharacterizations, and contributions that you had returned to you.

2

Refigure line 23 without taking into account any amount entered on Form 8606, line 20.

3

Amounts rolled over from qualified retirement plans to Roth IRAs from your Form 1040, 1040-SR, or 1040-NR, line 5a, for 2020 through 2025 returns; Form 1040 or
1040-SR, line 4c, for 2019 returns; Form 1040, line 4a, for 2018 returns, and line 16a for 2017 and earlier returns; Form 1040A, line 12a (Form 1040A was retired in
2018); or Form 1040-NR, line 17a, for 2019 and earlier returns.

4

Don’t include any in-plan Roth rollovers entered on line 21.

20

Instructions for Form 8606 (2025)

DRAFT

DRAFT

IF the most recent year prior to 2025 in
which you had a distribution1 in excess of
your basis in contributions was . . .