Part — Instruction 8606 — Instructions for Form

Complete Part III to figure the taxable part, if any, of your 2025 Roth IRA distributions.

Line 19 Don’t include on line 19 any of the following.

Distributions that you rolled over, including distributions made in 2025 and rolled over after December 31, 2025 (outstanding rollovers).
Recharacterizations.
Distributions that are a return of contributions under Return of IRA Contributions , earlier.
Distributions made on or after age 59 ¹ /2 if you made a contribution (including a conversion or a rollover from a qualified retirement plan) for any year from 1998 through

Instructions for Form 8606 (2025) 13

A one-time distribution to fund an HSA. For details, see Pub. 969.
Qualified charitable distributions (QCDs). For details, see Are Distributions Taxable? in chapter 1 of Pub. 590-B.
Distributions made upon death or due to disability if a contribution was made (including a conversion or a rollover from a qualified retirement plan) for any year from 1998 through 2020.
Qualified distributions from Part IV of your 2025 Form(s) 8915-F, if any, you repaid in 2025 no later than the deadline for repayment.
Distributions that are incident to divorce. The transfer of part or all of your Roth IRA to your spouse under a divorce or separation agreement isn’t taxable to you or your spouse.

Be sure to include on line 19 the distributions