IRS · Official form

Form 8606, Nondeductible IRAs

Form 8606 tracks the after-tax basis in your IRAs so you are not taxed twice on the same money. Fill in the official IRS PDF below and download it.

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What is 8606?

Form 8606, Nondeductible IRAs, reports nondeductible contributions to traditional IRAs, distributions from traditional, SEP, or SIMPLE IRAs when you have basis, conversions to Roth IRAs, and certain distributions from Roth IRAs. It is the record that keeps your after-tax contributions from being taxed again when the money comes out.

The form carries your basis forward from year to year, so each new filing builds on the totals from the last one you filed. Taxpayers doing Roth conversions, including so-called backdoor Roth contributions, rely on it to show how much of a conversion is taxable.

Who files 8606?

Taxpayers who made nondeductible contributions to a traditional IRA for the year
Anyone taking distributions from a traditional, SEP, or SIMPLE IRA that has after-tax basis
Taxpayers who converted a traditional, SEP, or SIMPLE IRA to a Roth IRA during the year
People who took certain distributions from a Roth IRA and need to report them

How to fill out 8606

Complete Part I if you made nondeductible traditional IRA contributions or took distributions while you have basis, entering this year’s contributions and your basis from prior years.
Use the calculation lines to figure how much of any distribution is a tax-free return of basis and how much is taxable.
Complete Part II to report amounts you converted to a Roth IRA and the taxable portion.
Complete Part III if you took nonqualified distributions from a Roth IRA.
Download the finished PDF and attach it to your Form 1040, or sign and mail it on its own if you are not required to file a return.

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Page 1 23 fields

Name. If married, file a separate form for each spouse required to file 2025 Form 8606. See instructions.

Your social security number

Home address (number and street, or P.O. box if mail is not delivered to your home)

Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below. See instructions.

Foreign country name

Foreign province/state/county

Foreign postal code

1. Enter your nondeductible contributions to traditional I R As for 2025, including those made for 2025 from January 1, 2026, through April

2. Enter your total basis in traditional I R As. See instructions.

3. Add lines 1 and 2.

4. Enter those contributions included on line 1 that were made from January 1, 2026, through April 15, 2026.

5. Subtract line 4 from line 3.

6. Enter the value of all your traditional I R As as of December 31, 2025, plus any outstanding rollovers. Subtract certain 2025 retirement

7. Enter your distributions from traditional I R As in 2025. Do not include rollovers (but do include certain 2025 retirement plan

8. Enter the net amount you converted from traditional I R As to Roth I R As in 2025. Also, enter this amount on line 16.

9. Add lines 6, 7, and 8.

10. Divide line 5 by line 9. Enter the result as a decimal rounded to at least 3 places. If the result is 1.000 or more, enter “1.000”.

10. Numbers after the decimal.

11. Multiply line 8 by line 10. This is the nontaxable portion of the amount you converted to Roth I R As. Also, enter this amount on line

12. Multiply line 7 by line 10. This is the nontaxable portion of your distributions that you did not convert to a Roth I R A.

13. Add lines 11 and 12. This is the nontaxable portion of all your distributions.

14. Subtract line 13 from line 3. This is your total basis in traditional I R A s for 2025 and earlier years.

Page 2 22 fields

15a. Subtract line 12 from line 7.

15b. Enter the amount on line 15a attributable to qualified disaster distributions, if any, from 2025 Form(s) 8915-F. See instructions.

15c. Taxable amount. Subtract line 15b from line 15a. Reduce that amount by certain 2025 retirement plan distribution repayments (other

16. If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you converted from traditional I R As to Roth I

17. If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount on line 16. See instructions.

18. Taxable amount. Subtract line 17 from line 16. If more than zero, also include this amount on 2025 Form 1040, 1040-S R, or 1040-N R,

19. Enter your total nonqualified distributions from Roth I R As in 2025, including any qualified first-time homebuyer distributions, and

20. Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 reduced by the total of all your prior

21. Subtract line 20 from line 19. If zero or less, enter 0.

22. Enter your basis in Roth I R A contributions. See instructions. If line 21 is zero, stop here.

23. Subtract line 22 from line 21. If zero or less, enter 0, and skip lines 24 and 25. If more than zero, you may be subject to an

24. Enter your basis in conversions from traditional I R As and rollovers from qualified retirement plans to a Roth I R A. See instructions.

25a. Subtract line 24 from line 23. If zero or less, enter 0 and skip lines 25b and 25c.

25b. Enter the amount on line 25a attributable to qualified disaster distributions, if any, from 2025 Form(s) 8915-F. See instructions.

25c. Taxable amount. Subtract line 25b from line 25a. Reduce that amount by certain 2025 retirement plan distribution repayments (other

Print/Type preparer’s name

Check if self-employed.

PTIN

Firm’s name

Firm’s EIN

Firm’s address

Phone no.

Lock the PDF after filling (values become permanent, fields are removed)

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Frequently asked questions

What happens if I forget to file Form 8606?

You risk paying tax twice on your nondeductible contributions, because the IRS has no record of your basis. You can generally file a missed Form 8606 for a prior year, and the instructions explain how. A penalty can apply for not filing it when required.

Do I need Form 8606 for a backdoor Roth contribution?

Yes. The nondeductible contribution goes in Part I and the conversion in Part II. The form is what shows the IRS that most or all of the conversion is a return of after-tax money.

Does each spouse file a separate Form 8606?

Yes. IRA basis is tracked per person, so on a joint return each spouse with reportable IRA activity files their own form.

Form 8606, Nondeductible IRAs

What is 8606?

Who files 8606?

How to fill out 8606

Quick fill 8606 on this page

Frequently asked questions

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Form 5498, IRA Contribution Information

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