2025›Instructions for Form 8606›!
Basis in Regular Roth IRA Contributions Worksheet—Line 22
Instruction 8606 — Instructions for Form 8606, Nondeductible IRAs · 2026-10-03 edition · updated 2026-10-04 · United States
Before you begin: You will need your Form 8606 for the most recent year prior to 2025 when you received a distribution.
Note: Don’t complete this worksheet if you never received a distribution from your Roth IRAs prior to 2025.
1. Enter the most recent year prior to 2025 you reported distributions on Form 8606 (for example, 2 0 2 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter your basis in Roth IRA contributions reported on Form 8606 for the year entered on line 1 (see Table 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter your Roth IRA distributions* reported on Form 8606 for the year entered on line 1 (see Table 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Subtract line 3 from line 2. Enter -0- if the resulting amount is zero or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Enter the total of all your regular contributions** to Roth IRAs after the year entered on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Add lines 4 and 5. Enter this amount on your 2025 Form 8606, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
- Excluding rollovers, recharacterizations, and contributions that you had returned to you. ** Excluding rollovers, conversions, and any contributions that you had returned to you.
Table 1 for Line 2 Above
| IF the year entered on line 1 was . . . | THEN enter on line 2 the amount from . . . |
|---|---|
| 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2009, 2008, 2007, 2006, 2005, or 2004 |
Form 8606, line 22. |
| 2010 | Form 8606, line 29. |
| 2003, 2002, 2001 | Form 8606, line 20. |
| 2000 or 1999 | Form 8606, line 18d. |
| 1998 | Form 8606, line 19c. |
Table 2 for Line 3 Above
| IF the year entered on line 1 was . . . | THEN enter on line 3 the amount from . . . |
|---|---|
| 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, or 2001 |
Form 8606, line 19. |
| 2010 | Form 8606, line 26. |
| 2000 or 1999 | Form 8606, line 17. |
| 1998 | Form 8606, line 18. |
18 Instructions for Form 8606 (2025)
| Basis in Roth IRA Convers to Roth IRAs—Line 24 | sions and Rollovers From Qualif | fied Retirement Plans |
|---|---|---|
| IF the most recent year prior to 2025 in which you had a distribution1 in excess of your basis in contributions was . . . |
THEN enter on Form 8606, line 24 . . . | PLUS the sum of the amounts on . . . |
| 2024 (your 2024 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2024 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2025 Form 8606 and certain rollovers3 reported on your 2025 tax return. |
| 2023 (your 2023 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2023 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2024 and 2025 Forms 8606 and certain rollovers3 reported on your 2024 through 2025 tax returns. |
| 2022 (your 2022 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2022 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2023 through 2025 Forms 8606 and certain rollovers3 reported on your 2023 through 2025 tax returns. |
| 2021 (your 2021 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2021 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2022 through 2025 Forms 8606 and certain rollovers3 reported on your 2022 through 2025 tax returns. |
| 2020 (your 2020 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2020 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2021 through 2025 Forms 8606 and certain rollovers3 reported on your 2021 through 2025 tax returns. |
| 2019 (your 2019 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2019 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2020 through 2025 Forms 8606 and certain rollovers3 reported on your 2020 through 2025 tax returns. |
| 2018 (your 2018 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2018 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2019 through 2025 Forms 8606 and certain rollovers3 reported on your 2019 through 2025 tax returns. |
| 2017 (your 2017 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2017 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2018 through 2025 Forms 8606 and certain rollovers3 reported on your 2018 through 2025 tax returns. |
| 2016 (your 2016 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2016 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2017 through 2025 Forms 8606 and certain rollovers3 reported on your 2017 through 2025 tax returns. |
| 2015 (your 2015 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2015 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2016 through 2025 Forms 8606 and certain rollovers3 reported on your 2016 through 2025 tax returns. |
| 2014 (your 2014 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2014 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2015 through 2025 Forms 8606 and certain rollovers3 reported on your 2015 through 2025 tax returns. |
| 2013 (your 2013 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2013 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2014 through 2025 Forms 8606 and certain rollovers3 reported on your 2014 through 2025 tax returns. |
| 2012 (your 2012 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2012 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2013 through 2025 Forms 8606 and certain rollovers3 reported on your 2013 through 2025 tax returns. |
| 2011 (your 2011 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2011 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2012 through 2025 Forms 8606 and certain rollovers3 reported on your 2012 through 2025 tax returns. |
| 2010 (your 2010 Form 8606, line 29, was less than line 26 of that Form 8606) |
the excess, if any, of your 2010 Form 8606, line 31, over line 30 of that Form 8606 (refigure line 30 without taking into account any amount entered on Form 8606, line 27) |
line 16 of your 2011 through 2025 Forms 8606 and certain rollovers3 reported on your 2011 through 2025 tax returns; OR line 16 of your 2011 through 2025 Forms 8606; lines 16 and 21 of your 2010 Form 86064 if you didn’t check the box on line 19 or 24 of your 2010 Form 8606; and certain rollovers3 reported on your 2011 through 2025 tax returns. |
| 2009 (your 2009 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2009 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2010 through 2025 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2011 through 2025 tax returns. |
| 1 Excluding rollovers, recharacterizations, and contributions that you had returned to you. 2 Refigure line 23 without taking into account any amount entered on Form 8606, line 20. 3 Amounts rolled over from qualified retirement plans to Roth IRAs from your Form 1040, 1040-SR, or 1040-NR, line 5a, for 2020 through 2025 returns; Form 1040 or 1040-SR, line 4c, for 2019 returns; Form 1040, line 4a, for 2018 returns, and line 16a for 2017 and earlier returns; Form 1040A, line 12a (Form 1040A was retired in 2018); or Form 1040-NR, line 17a, for 2019 and earlier returns. 4 Don’t include any in-plan Roth rollovers entered on line 21. |
Instructions for Form 8606 (2025) 19
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