Part II—2025 Conversions From Traditional IRAs to Roth IRAs

Complete Part II if you converted part or all of your traditional IRAs to a Roth IRA in 2025.

Line 16 If you didn’t complete line 8, see the instructions for that line. Then, enter on line 16 the amount you would have entered on line 8 had you completed it.

Line 17 If you didn’t complete line 11, enter on line 17 the amount from line 2 (or the amount you would have entered on line 2 if you had completed that line) plus any contributions included on line 1 that you made before the conversion.

Line 18 If your entry on line 18 is zero or less, don’t include the result on 2025 Form 1040, 1040-SR, or 1040-NR, line 4b. Include the full amount of the distribution on 2025 Form 1040, 1040-SR, or 1040-NR, line 4a.