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