! traditional IRA and you also made contributions

CAUTION for 2025 to a traditional IRA that may not be fully

deductible because of the income limits, you must make a special computation before completing the rest of this form. For details, including how to complete Form 8606, see Are Distributions Taxable? in chapter 1 of Pub. 590-B.

• 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 traditional IRA to your spouse under a divorce or separation agreement isn’t taxable to you or your spouse. If this transfer results in a change in the basis of the IRA of either spouse, both spouses must file Form 8606 and show the increase or decrease in the amount of basis on line 2. Attach a statement explaining this adjustment. Include in the statement the character of the amounts in the IRA, such as the amount attributable to nondeductible contributions. Also, include the name and SSN of the other spouse.

Be sure to include on line 7 all the distributions