! do not include — Instruction 8606

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.

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.

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.

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.

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.

TIP

You don’t have to file Form 8606 solely to report regular contributions to Roth IRAs. But see What Records Must I Keep , later.