! include — Instruction 8606 — Instructions for Form

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.
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.

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

14 Instructions for Form 8606 (2025)

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

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 59 ¹ /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.

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.