2025 Form 8606 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8606.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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OMB No. 1545-0074

Attachment Sequence No. 48

Department of the Treasury Internal Revenue Service

Attach to 2025 Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form8606 for instructions and the latest information.

Name. If married, file a separate form for each spouse required to file 2025 Form 8606. See instructions. Your social security number

Fill in Your Address Only if You Are Filing This Form by Itself and Not With Your Tax Return

Home address (number and street, or P.O. box if mail is not delivered to your home) Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below. See instructions.

Foreign country name Foreign province/state/county Foreign postal code

Note: Except where stated otherwise, “traditional IRA” includes traditional SEP IRAs and traditional SIMPLE IRAs. “Roth IRA” includes Roth SEP IRAs and Roth SIMPLE IRAs.

Part I Nondeductible Contributions to Traditional IRAs and Distributions From Traditional IRAs Complete this part only if one or more 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 made to a SEP IRA pursuant to a SEP arrangement or to a SIMPLE IRA pursuant to a SIMPLE IRA plan.

• You took distributions from a traditional IRA in 2025 and you made nondeductible contributions to a traditional IRA in

2025 or an earlier year. For this purpose, “distributions” does not include rollovers (but does include certain 2025 retirement plan distribution repayments treated as rollovers (see instructions)). Also, it does not include qualified charitable distributions, one-time distributions to fund an HSA, conversions, recharacterizations, or returns of certain contributions.

• You converted part, but not all, of your traditional IRAs to Roth IRAs in 2025 and you made nondeductible contributions

to a traditional IRA in 2025 or an earlier year.

Form 8606 (2025) Page 2

Complete this part only if you took a distribution from a Roth IRA in 2025. For this purpose, a distribution does not include a rollover (but does include certain 2025 retirement plan distribution repayments treated as rollovers (see instructions)). Also, it does not include a qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, or return of certain contributions. See instructions.