! made in 2025 — Instruction 8606 — Instructions for Form

CAUTION retirement plan distributions whose repayments

are treated as rollovers under Special Terms in Definitions , earlier, even if they were later repaid.

Don’t include any of the following on line 7.

Distributions that you converted to a Roth IRA.
Recharacterizations of traditional IRA contributions to Roth IRA contributions.
Distributions you rolled over to another traditional IRA (whether or not the distribution is an outstanding rollover included on line 6).
Distributions you rolled over to a qualified retirement plan.

10 Instructions for Form 8606 (2025)

disaster distributions, and the denominator is the amount from Form 8606, line 7.

Example 1. In February 2025, an $11,000 distribution, unrelated to a qualified disaster, was made to you from your traditional 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 traditional 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 7. You will then complete lines 8 through 14 as instructed. 2025 Form 8606, line 15a, shows an amount of $30,000. You will enter $20,000 ($30,000 × $22,000/$33,000) on line 15b. You will also enter $20,000 on 2025 Form 8915-F (2025 disasters), line 18.

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 traditional 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 traditional IRA (that you did not roll over). You will report total distributions of $38,500 on 2025 Form 8606, line 7. You will then complete lines 8 through 14 as instructed. 2025 Form 8606, line 15a, shows an amount of $35,000. You will enter $30,000 ($35,000 × $33,000/$38,500) on line 15b. You will also enter $20,000 ($30,000 × $22,000/$33,000) on 2025 Form 8915-F (2024 disasters), line 18; and $10,000 ($30,000 × $11,000/$33,000) on 2025 Form 8915-F (2025 disasters), line 18.

Line 15c If you were under age 59 ¹ /2 at the time you received distributions from your traditional 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 traditional 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.

You do not have to complete the worksheet if:

You didn’t report any qualified birth or adoption distributions, emergency personal expense distributions, domestic abuse distributions, or terminal illness distributions on line 7 of your 2025 Form 8606; or
You reported qualified birth or adoption distributions, emergency personal expense distributions, domestic abuse distributions, and/or terminal illness distributions on line 7 of your 2025 Form 8606 but you didn’t repay any of the distributions within the 3-year repayment period.

Example 1. In July 2025, a $7,500 distribution, unrelated to a qualified disaster distribution, qualified birth or adoption distribution, emergency personal expense distribution, domestic abuse distribution, or terminal illness distribution, was made to you from your traditional IRA (that you did not roll over). Your child was born on August 31, 2025. In September 2025, a qualified birth or adoption distribution was made to you for that child from your traditional IRA in the amount of $5,000. $5,000 is the maximum amount of qualified birth or adoption distributions that can be made for a child. No other distributions were made to you in 2025. You will report total distributions of $12,500 on your 2025 Form 8606, line 7. You will then complete lines 8 through 14 as instructed. Your 2025 Form 8606, line 15a, shows an amount of $10,000. You repaid $3,000 of the qualified birth or adoption distribution in December 2025 and therefore must complete a 2025 Line 15c Worksheet to determine the amount to place on line 15c of your 2025 Form 8606 and to include on line 14 for the next year after 2025 you report traditional IRA distributions on Form 8606. To determine these amounts, you filled in the lines of your 2025 Line 15c Worksheet as follows.

2025 Line 15c Worksheet

The 2025 Line 15c Worksheet is for filers who have reported on Form 8606, line 7, 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 15c 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 15c 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 5 of the worksheet is the taxable income you will enter on line 15c of your 2025 Form 8606. The amount, if any, on line 6 of the worksheet is the amount you will include on line 14 of your Form 8606 in the next year after 2025 you report traditional IRA distributions on Form 8606.