! — Instruction 8606 — Instructions for Form

CAUTION

If you make the repayment in a year after the distribution, you may need to file an amended return. See Example 3 , later.

Instructions for Form 8606 (2025) 11

2025 Line 15c Worksheet

Before You Begin Did you repay, within the 3-year repayment period, qualified birth or adoption distributions, emergency personal expense distributions, domestic abuse distributions, or terminal illness distributions that you reported on 2025 Form 8606, line 7?

[ ] Yes . Complete this worksheet.

[ ] No . Don’t complete this worksheet. Enter on 2025 Form 8606, line 15c, the amount on 2025 Form 8606, line 15a, reduced by the amount on 2025 Form 8606, line 15b.

TIP. If 2025 Form 8606, line 15a, is zero, enter -0- on 2025 Form 8606, line 15c. You do not need to complete this worksheet.

1. Enter the amount from 2025 Form 8606, line 15a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter the amount from 2025 Form 8606, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Complete lines 3a through 3e only if, within the 3-year repayment period, you repaid qualified birth or adoption distributions, emergency personal expense distributions, domestic abuse distributions, or terminal illness distributions you reported on 2025 Form 8606, line 7. If you do not meet this requirement, STOP here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. a. Enter the total qualified birth or adoption distributions, emergency personal expense

distributions, domestic abuse distributions, and terminal illness distributions reported on 2025 Form 8606, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a. b. Enter line 3a divided by line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. c. Enter line 1 multiplied by line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c. d. Enter the total qualified birth or adoption distribution, emergency personal expense

distribution, domestic abuse distribution, and terminal illness distribution repayments you made, within the 3-year repayment period, for the distributions on line 3a . . . . . . . . . . . . . . . . . . d. e. Enter the smaller of the amount on line 3c and the amount on line 3d . . . . . . . . . . . . . . . . . . . . . e. 4. Enter the amount on 2025 Form 8606, line 15a, reduced by the amount on 2025 Form 8606, line 15b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Line 15c: Taxable amount. Subtract line 3e from line 4. If the result is zero or less than zero, enter -0-. If the result is greater than zero, enter the result on line 5 here and on 2025 Form 8606, line 15c; and include the result on 2025 Form 1040, 1040-SR, or 1040-NR, line 4b, as applicable. If the repayment was made after 2025 and within the 3-year repayment period, you may need to file an amended 2025 return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Basis adjustment. If line 3d is more than line 3e, enter line 3d reduced by line 3e on line 6 here and also include this amount on line 14 of your Form 8606 for the next year after 2025 you report traditional IRA distributions in Part I of Form 8606 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Note: You may be subject to an additional 10% tax on the amount on line 5 if you were under age 59½ at the time of the distribution(s).

Line 1: $10,000.
Line 2: $12,500.
Line 3a: $5,000.
Line 3b: 0.4 ($5,000/$12,500).
Line 3c: $4,000 ($10,000 x 0.4).
Line 3d: $3,000.
Line 3e: $3,000.
Line 4: $10,000 ($10,000 − 0).
Line 5: $7,000.
Line 6: leave blank. Line 3d is not more than line 3e. Because you have entered $7,000 on line 5 of the worksheet, you will enter $7,000 on line 15c of your 2025 Form 8606 and include $7,000 on line 4b of your 2025 Form 1040, 1040-SR, or 1040-NR, as applicable.

Because line 6 is blank, you don’t have an amount, as a result of the repayment, to add to line 14 of your Form 8606 for the next year after 2025 you report traditional IRA distributions in Part I of Form 8606.

Example 2. The facts are the same as in Example 1 above, except, in December 2025, you repaid the entire 2025 qualified birth or adoption distribution (that is, $5,000), instead of $3,000 of that distribution. Because you repaid $5,000 of the qualified birth or adoption

distribution, you 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 of your Form 8606 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.

Line 1: $10,000.
Line 2: $12,500.
Line 3a: $5,000.
Line 3b: 0.4 ($5,000/$12,500).
Line 3c: $4,000 ($10,000 x 0.4).
Line 3d: $5,000.
Line 3e: $4,000.
Line 4: $10,000 ($10,000 − 0).
Line 5: $6,000.
Line 6: $1,000 ($5,000 - $4,000). Because you have entered $6,000 on line 5 of the worksheet, you will enter $6,000 on line 15c of your 2025 Form 8606 and include $6,000 on line 4b of your 2025 Form 1040, 1040-SR, or 1040-NR, as applicable.

Because you have entered $1,000 on line 6 of the worksheet, you will include $1,000 on line 14 of your Form

12 Instructions for Form 8606 (2025)

8606 for the next year after 2025 you report traditional IRA distributions in Part I of Form 8606.

Example 3. The facts are the same as in Example 1 above, except you did not repay any of the 2025 qualified birth or adoption distribution until December 2026 when you repaid $3,000 of the distribution. On April 6, 2026, you timely filed your 2025 Form 1040 with an attached 2025 Form 8606. You reported $10,000 on 2025 Form 1040, line 4b, and on 2025 Form 8606, line 15c. On December 16, 2026, you file an amended 2025 Form 8606 on which you recalculate the amounts on line 15c of your 2025 Form 8606 as follows because of the 2026 repayment. Because you repaid $3,000 of the 2025 qualified birth or adoption distribution within the 3-year repayment period, you 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 of your Form 8606 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.

Line 1: $10,000.
Line 2: $12,500.
Line 3a: $5,000.
Line 3b: 0.4 ($5,000/$12,500).
Line 3c: $4,000 ($10,000 x 0.4).
Line 3d: $3,000.
Line 3e: $3,000.
Line 4: $10,000 ($10,000 − 0).
Line 5: $7,000.
Line 6: leave blank. Line 3d is not more than line 3e. Because you have entered $7,000 on line 5 of the worksheet, you will enter $7,000 on line 15c of your amended 2025 Form 8606 and include $7,000 on line 4b of your amended 2025 Form 1040. You will need to file an amended 2025 Form 1040 to report the amount from your amended 2025 Form 8606.

Example 4. In July 2025, a $7,500 domestic abuse distribution was made to you from your traditional IRA. The total you receive in domestic abuse distributions can’t be more than the lesser of $10,000 or 50% of the present value of the nonforfeitable accrued benefit of the employee under the plan (which was $30,000 at the time of the distribution). 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 $8,000. 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 of your Form 8606 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.

Line 1: $8,000.
Line 2: $12,500.
Line 3a: $12,500.
Line 3b: 1.0 ($12,500/$12,500).
Line 3c: $8,000 ($8,000 x 1.0).
Line 3d: $3,000.
Line 3e: $3,000.
Line 4: $8,000 ($8,000 − 0).
Line 5: $5,000.
Line 6: leave blank. Line 3d is not more than line 3e. Because you have entered $5,000 on line 5 of the worksheet, you will enter $5,000 on line 15c of your 2025 Form 8606 and include $5,000 on line 4b of your 2025 Form 1040, 1040-SR, or 1040-NR, as applicable.