Reminders — Instruction 8606 — Instructions for Form

Certain retirement plan distributions and their repay- ments. References to the following retirement plan distributions appear throughout as needed.

Qualified birth or adoption distributions.
Emergency personal expense distributions.
Domestic abuse distributions.
Terminal illness distributions. For more information on these distributions, see Notice 2020-68 , Notice 2024-02 , and Notice 2024-55 . Throughout 2025 Form 8606 and these instructions, we have placed the above distributions and qualified disaster distributions (also known as qualified disaster recovery distributions) made in 2025 and their repayments under the umbrellas “any 2025 retirement plan distributions whose repayments are treated as rollovers” and “certain 2025 retirement plan distribution repayments treated as rollovers,” as applicable.

For more information, see Certain 2025 retirement plan distribution repayments treated as rollovers and Any 2025 retirement plan distributions whose repayments are treated as rollovers , both in Special Terms under Definitions , later.

Basis adjustments. See Line 22 and Line 14, later, for basis adjustments arising from line 5 and line 6, respectively, of the 2025 Line 25c Worksheet and the 2025 Line 15c Worksheet. Also, see the Total Basis Chart for line 2.

Instructions for Form 8606 (2025) Catalog Number 25399E Dec 10, 2025 Department of the Treasury Internal Revenue Service www.irs.gov