What’s New

Definitions for IRAs. Except where stated otherwise in these instructions:

• The term “traditional IRA” includes traditional SEP IRAs and traditional SIMPLE IRAs, and

• The term “Roth IRA” includes Roth SEP IRAs and Roth SIMPLE IRAs.

Clarification on nondeductible contributions. The Form 8606 and its instructions now clarify that nondeductible contributions to a traditional IRA do not include employer contributions (including contributions made pursuant to a salary reduction arrangement) made to a SEP IRA under a SEP arrangement or to a SIMPLE IRA under a SIMPLE IRA plan.

References to 2025 Form 8915-F. References to 2025 Form 8915-F in these instructions are to 2025 Form 8915-F (2024 disasters) and 2025 Form 8915-F (2025 disasters) as described below.

Form 8915-F is called Form 8915-F (2024 disasters) when the qualified disasters began in 2024. 2025 Form 8915-F (2024 disasters) is used to report qualified 2024 disaster distributions made in 2025, qualified distributions received in 2025 for the purchase or construction of a main home in the area of a 2024 disaster and reportable in 2025 on Part IV of 2025 Form 8915-F (2024 disasters), and repayments of those distributions made for 2025.

Form 8915-F is called Form 8915-F (2025 disasters) when the qualified disasters began in 2025. 2025 Form 8915-F (2025 disasters) is used to report qualified 2025 disaster distributions made in 2025, qualified distributions received in 2025 for the purchase or construction of a main home in the area of a 2025 disaster and reportable in 2025 on Part IV of 2025 Form 8915-F (2025 disasters), and repayments of those distributions made for 2025.

2025 Forms 8915-F are relevant to the calculations on 2025 Form 8606, lines 6, 7, 15b, 19, and 25b. The instructions for those lines have been updated as needed.

Modified adjusted gross income (AGI) limit for tradi- tional IRA contributions increased. If you are covered by a retirement plan at work, you can contribute to a traditional IRA for 2025 only if your 2025 modified AGI for traditional IRA purposes is less than:

• $146,000 if married filing jointly or qualifying surviving spouse;

• $89,000 if single, head of household, or married filing separately and you didn’t live with your spouse at any time in 2025; or

• $10,000 if married filing separately and you lived with your spouse at any time in 2025.

See Traditional IRAs, later.

Modified AGI limit for Roth IRA contributions in- creased. You can contribute to a Roth IRA for 2025 only if your 2025 modified AGI for Roth IRA purposes is less than:

• $246,000 if married filing jointly or qualifying surviving spouse;

• $165,000 if single, head of household, or married filing separately and you didn’t live with your spouse at any time in 2025; or

• $10,000 if married filing separately and you lived with your spouse at any time in 2025. See Roth IRAs, later.

Due date for contributions. The due date for making contributions for 2025 to your IRA for most people is Wednesday, April 15, 2026.