Purpose of Form

Use Form 8606 to report:

• Nondeductible contributions you made to traditional IRAs;

• 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.

• Distributions from traditional IRAs, if you have a basis in these IRAs;

• You converted an amount from a traditional IRA to a Roth IRA in 2025.

• Conversions from traditional IRAs to Roth IRAs; and

• Distributions from Roth IRAs.

Nondeductible contributions to a traditional IRA