2025›Instructions for Form 8606›!
Basis in Roth IRA Conversions and Rollovers From Qualified Retirement Plans to Roth…
Instruction 8606 — Instructions for Form 8606, Nondeductible IRAs · 2026-10-03 edition · updated 2026-10-04 · United States
| 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 . . . |
|---|---|---|
| 2008 (your 2008 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2008 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2009 through 2025 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2009 and 2011 through 2025 tax returns. |
| 2007 (your 2007 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2007 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2008 through 2025 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2025 tax returns. |
| 2006 (your 2006 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2006 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2007 through 2025 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2025 tax returns. |
| 2005 (your 2005 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2005 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2006 through 2025 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2025 tax returns. |
| 2004 (your 2004 Form 8606, line 22, was less than line 19 of that Form 8606) |
the excess, if any, of your 2004 Form 8606, line 24, over line 232 of that Form 8606 |
line 16 of your 2005 through 2025 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2025 tax returns. |
| 2003 (you had an amount on your 2003 Form 8606, line 21) |
the excess, if any, of your 2003 Form 8606, line 22, over line 21 of that Form 8606 |
line 16 of your 2004 through 2025 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2025 tax returns. |
| 2002 (you had an amount on your 2002 Form 8606, line 21) |
the excess, if any, of your 2002 Form 8606, line 22, over line 21 of that Form 8606 |
line 16 of your 2003 through 2025 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2025 tax returns. |
| 2001 (you had an amount on your 2001 Form 8606, line 21) |
the excess, if any, of your 2001 Form 8606, line 22, over line 21 of that Form 8606 |
line 16 of your 2002 through 2025 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2025 tax returns. |
| 2000 (you had an amount on your 2000 Form 8606, line 19) |
the excess, if any, of your 2000 Form 8606, line 25, over line 19 of that Form 8606 |
line 16 of your 2001 through 2025 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2025 tax returns. |
| 1999 (you had an amount on your 1999 Form 8606, line 19) |
the excess, if any, of your 1999 Form 8606, line 25, over line 19 of that Form 8606 |
line 14c of your 2000 Form 8606; line 16 of your 2001 through 2025 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2025 tax returns. |
| 1998 (you had an amount on your 1998 Form 8606, line 20) |
the excess, if any, of your 1998 Form 8606, line 14c, over line 20 of that Form 8606 |
line 14c of your 1999 and 2000 Forms 8606; line 16 of your 2001 through 2025 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2025 tax returns. |
| Didn’t have such a distribution in excess of your basis in contributions |
the amount from your 2025 Form 8606, line 16 | line 14c of your 1998 through 2000 Forms 8606; line 16 of your 2001 through 2025 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 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. |
20 Instructions for Form 8606 (2025)
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