! — 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.

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 19 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 19 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 Roth 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 Roth 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 19. You have no first-time homebuyer expenses reported on your 2025 Form 8606, line 20, so you would also enter $12,500 on your 2025 Form, 8606, line 21. You will then complete lines 22 through 24 as instructed. Your 2025 Form 8606, line 25a, 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 25c Worksheet to determine the amount to place on line 25c of your 2025 Form 8606 and to include on line 22 for the next year after 2025 you report Roth IRA distributions on Form 8606. To

Instructions for Form 8606 (2025) 15

2025 Line 25c 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 19?

[ ] Yes . Complete this worksheet.

[ ] No . Don’t complete this worksheet. Enter on 2025 Form 8606, line 25c, the amount on 2025 Form 8606, line 25a, reduced by the amount on 2025 Form 8606, line 25b.

TIP. If 2025 Form 8606, line 25a, is zero, enter -0- on 2025 Form 8606, line 25c. You do not need to complete this worksheet.

1. Enter the amount from 2025 Form 8606, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Subtract the amount on 2025 Form 8606, line 25b, from the amount on 2025 Form 8606, line 25a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. 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 1 . . . . . . . . . . . . . . . . . . . . 3.

4. Subtract line 3 from line 2. If the result is zero or less than zero, enter -0-. If the result is greater than zero, enter the result on line 4 here and on 2025 Form 8606, line 25c; 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. If line 3 is more than line 2, subtract line 2 from line 3. Include this amount as an adjustment on Form 8606, line 22, for the next year after 2025 you report Roth IRA distributions in Part III of Form 8606 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

Note: You may be subject to an additional 10% tax on the amount on line 4 if you were under age 59½ at the time of the distribution(s).

determine these amounts, you filled in the lines of your 2025 Line 25c Worksheet as follows.

Line 1: $12,500.
Line 2: $10,000 ($10,000 − 0).
Line 3: $3,000.
Line 4: $7,000 ($10,000 − $3,000).
Line 5: leave blank. Line 3 is not more than line 2. Because you have entered $7,000 on line 4 of the worksheet, you will enter $7,000 on line 25c of your 2025 Form 8606 and include the $7,000 on line 4b of your 2025 Form 1040, 1040-SR, or 1040-NR, as applicable.

Because line 5 is blank, you don’t have an amount, as a result of the repayment, to add to line 22 of your Form 8606 for the next year after 2025 you report Roth IRA distributions in Part III 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 25c Worksheet to determine the amount to place on line 25c of your 2025 Form 8606 and to include on line 22 of your Form 8606 for the next year after 2025 you report Roth IRA distributions on Form 8606. To determine these amounts, you filled in the lines of your 2025 Line 25c Worksheet as follows.

Line 1: $12,500.
Line 2: $10,000 ($10,000 − 0).
Line 3: $5,000.
Line 4: $5,000 ($10,000 − $5,000).
Line 5: leave blank. Line 3 is not more than line 2. Because you have entered $5,000 on line 4 of the worksheet, you will enter $5,000 on line 25c of your 2025 Form 8606 and include the $5,000 on line 4b of your 2025 Form 1040, 1040-SR, or 1040-NR, as applicable.

Example 3. The facts are the same as in Example 1 , earlier, 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 25c. On December 16, 2026, you file an amended 2025 Form 8606 on which you recalculate the amounts on line 25c of your 2025 Form 8606 as follows because of the 2026 repayment. Because you repaid $3,000 of the qualified birth or adoption distribution within the 3-year repayment period, you must complete a 2025 Line 25c Worksheet to determine the amount to place on line 25c of your 2025 Form 8606 and to include on line 22 of your Form 8606 for the next year after 2025 you report Roth IRA distributions on Form 8606. To determine these amounts, you filled in the lines of your 2025 Line 25c Worksheet as follows.

16 Instructions for Form 8606 (2025)

Line 1: $12,500.
Line 2: $10,000 ($10,000 − 0).
Line 3: $3,000.
Line 4: $7,000 ($10,000 − $3,000).
Line 5: leave blank. Line 3 is not larger than line 2. Because you have entered $7,000 on line 4 of the worksheet, you will enter $7,000 on line 25c of your amended 2025 Form 8606 and include the $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 Roth 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 Roth 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 19. You have no first-time homebuyer expenses reported on your 2025 Form 8606, line 20, so you would also enter $12,500 on your 2025 Form, 8606, line 21. You will then complete lines 22 through 24 as instructed. Your 2025 Form 8606, line 25a, shows an amount of $8,000. You repaid both of the distributions in December 2025, for a total of $12,500. Because you made these repayments, you must complete a 2025 Line 25c Worksheet to determine the amount to place on line 25c of your 2025 Form 8606 and to include on line 22 of your Form 8606 for the next year after 2025 you report Roth IRA distributions on Form 8606. To determine these amounts, you filled in the lines of your 2025 Line 25c Worksheet as follows.

Line 1: $12,500.
Line 2: $8,000 ($8,000 − 0).
Line 3: $12,500.
Line 4: $0 ($8,000 − $12,500, which is less than zero, so we enter zero).
Line 5: $4,500 ($12,500 − $8,000).

Because you have entered $0 on line 4 of the worksheet, you will enter $0 on line 25c of your 2025 Form 8606. Because you have entered $4,500 on line 5 of the worksheet, you will add $4,500 to line 22 of your Form 8606 for the next year after 2025 you report Roth IRA distributions in Part III of Form 8606.