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2025›Instructions for Form 8606

! include the amount, if any, from line 6 of the

Instruction 8606 — Instructions for Form 8606, Nondeductible IRAs · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION worksheet on line 14 of Form 8606 in the next year

after 2025 you report traditional IRA distributions on Part I of Form 8606. If you are completing Part I of 2025 Form 8606 (and the last time you filed a Form 8606 with a completed Part I before 2025, you completed a Line 15c Worksheet on which the amount on line 6 was greater than zero), enter on line 14 of your 2025 Form 8606 the amount on 2025 Form 8606, line 3, reduced by the amount on 2025 Form 8606, line 13, and increased by the amount from line 6 of that earlier worksheet.

Line 15b If you have no qualified disaster distributions in 2025 from a traditional IRA, enter -0- on line 15b. If all your distributions in 2025 from those IRAs are qualified disaster distributions, enter the amount from line 15a on line 15b. 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 15a by a fraction. The numerator of the fraction is your total qualified

Be sure to include on line 7 all the distributions

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▸Contents — Instruction 8606 — Instructions for Form 8606, Nondeductible IRAs

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